資產負債表僅顯示部份重要科目, 完整財報可參考這裡    玩股撇步(動畫小學堂)  

  • 現金是否充足, 是否沒有債務壓力. 現金和短期借款和一年內到期長期負債都很高的話要小心, 滿手現金卻不還債, 可能有問題
  • 應收帳款或存貨是否突然大幅增加, 留意應收帳款超過營收
  • 營收和獲利增加的速度要大於存貨和應收帳款的速度; 營收衰退, 應收帳款正常也要跟著減少
  • 營業活動負債: 因營業活動而產生, 如應付帳款, 應付票據, 合約負債等, 通常不需要支付利息. 此類型負債上升, 通常代表業績增加, 議價能力變好
  • 最容易被操弄的資產是應收帳款, 存貨和長期投資
  • 如果有資金貸予他人要注意
  • 非控制權益佔比: 非控制權益 / 股東權益總額, 如果這個值過大時要看個體報表, 不能只看合併報表
  • 圖表中的值是加一取對數, 目的是為了看趨勢
  • 還款急迫性 - 公司債 > 應付票據 > 銀行借款 > 應付員工 > 應付帳款/費用 > 其它
  • 如果未分配盈餘為負, 就算當年有獲利也沒法配息
  • 如果配息能力(未分配盈餘+其它權益)為負, 有可能會無法配息
資產負債表-近10年
現金及約當現金 YoY短期借款 YoY一年內到期長期負債 YoY資金貸予他人 YoY營收 YoY淨利 YoY應收帳款及票據 YoY應收帳款佔營收比(%) YoY存貨 YoY長期投資 YoY長期負債 YoY商譽及無形資產 YoY股本 YoY法定盈餘公積 YoY特別盈餘公積 YoY未分配盈餘 YoY保留盈餘 YoY其它權益 YoY配息能力 YoY非控制權益佔比 YoY
2023 (10)31.04-20.191.7309.8425.190098.35-33.29-33.48021.87-34.8322.24-2.328.35-54.40.97-1.0244.155.50.496.5255.730.211.623.667.0388.47-10.5108.14-81.0-0.810-11.3200.000
2022 (9)38.89-25.21007.868.1200147.420.54.45033.56-18.4422.76-18.8518.3139.240.98-36.7741.85-30.180.46-2.1355.620.011.210.03.73-5.5727.918.1742.8510.52-7.03020.874.980.000
2021 (8)52.018.817.0-23.567.2713.0600146.68-8.54-4.9041.15-28.728.05-22.0413.15-26.411.550.059.94-8.430.47-24.1955.620.011.215.953.95-12.6123.61-17.0738.77-11.02-3.73019.88-18.920.000
2020 (7)43.77-54.9222.2475.396.4350.2300160.37-5.836.5759.8557.7112.2535.9919.217.874.141.55-0.6465.46-13.750.62-10.1455.622.1910.584.754.5213.8528.4715.8343.5712.73-3.95024.5222.230.000
2019 (6)97.09147.5512.68-28.764.28114.000170.299.724.11-48.6951.41-5.730.19-14.0617.16-44.161.5611.4375.9116.860.697.8154.4336.0810.18.63.9747.0424.581.4438.656.68-4.52020.06-0.990.000
2018 (5)39.2227.517.838.742.0000155.220.08.013382.6154.5224.5935.133.8230.73110.191.4-0.7135.0652.690.6442.2240.023.769.30.322.72.6624.2335.7436.2321.78-3.97020.2633.730.000
2017 (4)30.76-26.6212.8375.030000129.33-7.260.23-68.9243.76-2.0833.845.5814.6210.171.410.04.6500.4545.1632.320.09.270.762.630.017.85-9.329.75-5.59-2.7015.15-13.630.000
2016 (3)41.929.577.33-1.3513.86000139.45-11.260.74-88.0344.694.8132.0518.1113.27-28.271.41-0.7000.31-8.8232.320.09.27.232.630.019.68-15.6831.51-8.8-2.14017.54-30.480.000
2015 (2)38.26-3.997.43-7.930000157.15-2.516.1851.8442.64-31.4127.13-29.6518.5-29.21.42-0.714.440.490.3425.9332.32-0.498.584.892.630.023.3417.4634.5512.651.89-33.4525.2311.10.000
2014 (1)39.85151.588.073.860000161.1919.324.07-37.8662.1710.0238.57-7.826.1391.991.43-0.6914.3700.27-6.932.480.08.188.782.630.019.870.9730.672.822.84151.3322.719.130.000
資產負債表-近20季
現金及約當現金 QoQ YoY短期借款 QoQ YoY一年內到期長期負債 QoQ YoY資金貸予他人 QoQ YoY營收 QoQ YoY淨利 QoQ YoY應收帳款及票據 QoQ YoY應收帳款佔營收比(%) QoQ YoY存貨 QoQ YoY長期投資 QoQ YoY長期負債 QoQ YoY商譽及無形資產 QoQ YoY股本 QoQ YoY法定盈餘公積 QoQ YoY特別盈餘公積 QoQ YoY未分配盈餘 QoQ YoY保留盈餘 QoQ YoY其它權益 QoQ YoY配息能力 QoQ YoY非控制權益佔比 QoQ YoY
23Q4 (20)31.04-0.67-20.191.73-13.509.841.4425.1900022.5-23.08-38.86-4.8365.84-1625.021.87-21.19-34.8322.24-9.73-2.38.35-24.3-54.40.970.0-1.0244.15-5.035.50.49-7.556.5255.730.20.211.620.03.667.030.088.47-10.51-81.83-137.678.14-36.75-81.0-0.81-185.2688.48-11.32-134.37-154.240.0000
23Q3 (19)31.251.69-5.32.0100.009.70.3124.0400029.254.84-46.07-14.14-140.07-289.2927.755.15-38.4824.6428.48-19.511.03-24.61-41.170.970.0-1.0246.49-10.732.420.533.9232.555.620.00.011.620.03.667.030.088.47-5.78-169.14-120.2412.87-52.35-70.410.95127.46113.38-4.83-198.57-122.510.0000
23Q2 (18)30.736.04-34.421.00.0-92.399.67-2.2223.6600027.949.287.06-5.8931.59-356.5926.3916.56-15.7719.1715.01-19.0914.63-15.48-26.70.97-1.02-1.0252.0811.12-3.570.5115.9121.4355.620.00.011.623.663.667.0388.4788.478.36-56.68-60.3627.01-21.12-25.03-3.4638.9848.594.9-64.05-65.880.0000
23Q1 (17)28.98-25.48-45.361.00-94.739.8925.833.3400018.69-49.21-38.38-8.61-2975.0-493.7922.64-32.54-41.6216.67-26.76-40.9317.31-5.4637.820.980.0-36.3646.8712.0-18.420.44-4.35-2.2255.620.00.011.210.00.03.730.0-5.5719.3-30.82-12.9134.24-20.09-8.25-5.6719.35-89.013.63-34.69-28.860.0000
22Q4 (16)38.8917.85-25.2100-100.07.860.518.1200036.8-32.150.08-0.28-103.7591.7233.56-25.6-18.4422.76-25.62-18.8618.31-2.3539.240.980.0-36.7741.85-7.8-30.180.4615.0-2.1355.620.00.011.210.00.03.730.0-5.5727.9-2.3118.1742.85-1.4910.52-7.030.99-88.4720.87-2.754.980.0000
22Q3 (15)33.0-29.58-21.220-100.0-100.07.820.073.0100054.24108.1438.937.47679.07457.4645.1143.981.3530.6029.146.8218.75-6.0635.090.980.0-36.7745.39-15.96-28.960.4-4.76-6.9855.620.00.011.210.00.03.730.0-5.5728.5635.426.2143.520.733.47-7.1-5.5-31.021.4649.44-0.050.0000
22Q2 (14)46.86-11.6516.6313.14-30.7319.137.82-18.2963.9400026.06-14.08-16.61-1.2911.0345.1131.33-19.21-29.9723.70-16.04-13.419.9658.9244.010.98-36.36-36.7754.01-5.99-16.690.42-6.67-10.6455.620.00.011.210.05.953.73-5.57-17.4821.09-4.83-17.6536.03-3.46-11.5-6.73-124.33-94.5114.36-25.05-35.170.0000
22Q1 (13)53.042.026.7418.9711.59-14.789.5731.64100.6300030.33-17.51-23.45-1.4557.1-184.3138.78-5.76-33.5228.230.61-16.2212.56-4.49-15.71.54-0.65-0.6557.45-4.15-11.640.45-4.26-16.6755.620.00.011.210.05.953.950.0-12.6122.16-6.14-20.7237.32-3.74-13.33-3.019.57-16.2819.16-3.62-24.480.0000
21Q4 (12)52.024.1318.817.0143.55-23.567.2760.8413.0600036.77-5.81-19.1-3.38-352.24-223.3641.15-7.55-28.728.05-2.08-22.0413.15-5.26-26.411.550.00.059.94-6.18-8.430.479.3-24.1955.620.00.011.210.05.953.950.0-12.6123.61-12.2-17.0738.77-7.78-11.02-3.7331.185.5719.88-7.41-18.920.0000
21Q3 (11)41.894.2628.16.98-36.72-59.114.52-5.24-34.9600039.0424.93-17.221.34157.02-72.5444.51-0.51-26.3728.654.69-26.3313.880.14-23.021.550.0-0.6463.89-1.45-7.540.43-8.51-21.8255.620.00.011.215.955.953.95-12.61-12.6126.895.03.5842.043.272.39-5.42-56.6514.3821.47-3.079.370.0000
21Q2 (10)40.18-3.9929.8211.03-50.45-34.624.770.0-31.3700031.25-21.13-23.59-2.35-360.78-195.1444.74-23.3-9.4727.37-18.77-12.6413.86-6.98-18.611.550.0-0.6464.83-0.29-11.240.47-12.96-20.3455.620.00.010.580.00.04.520.00.025.61-8.3721.4940.71-5.4612.52-3.46-34.1152.2122.15-12.6960.040.0000
21Q1 (9)41.85-4.39-9.9822.260.0911.364.77-25.82-35.9700039.62-12.8347.45-0.51-118.6185.4758.331.0754.9733.69-6.3744.0714.9-16.620.541.550.0-0.6465.02-0.67-17.470.54-12.9-19.455.620.02.1910.580.04.754.520.013.8527.95-1.8332.9743.06-1.1722.71-2.5834.6868.7325.373.4798.670.0000
20Q4 (8)43.7733.85-54.9222.2430.2975.396.43-7.4850.2300045.45-3.6312.192.74-43.85914.8157.71-4.5312.2535.98-7.4719.1817.87-0.894.141.55-0.64-0.6465.46-5.27-13.750.6212.73-10.1455.620.02.1910.580.04.754.520.013.8528.479.6715.8343.576.1112.73-3.9537.612.6124.5224.9122.230.0000
20Q3 (7)32.75.65-42.6317.071.1930.96.950.062.3800047.1615.31-4.674.8897.57138.0560.4522.321.9738.8924.14018.035.87-16.491.560.012.2369.1-5.3953.660.55-6.78-24.6655.620.011.0810.580.04.754.520.013.8525.9623.1510.041.0613.499.0-6.3312.57-30.2519.6341.844.750.0000
20Q2 (6)30.95-33.43-15.4816.87-15.6143.096.95-6.71131.6700040.952.21-7.262.47170.3772.7349.4231.3-3.1231.3333.96017.0314.91-35.521.560.011.4373.04-7.2958.780.59-11.94-4.8455.622.1934.4510.584.754.754.5213.8513.8521.080.29-2.1836.183.111.57-7.2412.24-128.3913.848.38-24.70.0000
20Q1 (5)46.49-52.1214.4819.9957.6551.97.4574.07272.500026.87-33.67-25.77-3.51-1400.0-1075.037.64-26.78-9.7623.39-22.54014.82-13.64-50.831.560.011.4378.783.7977.030.67-2.9-1.4754.430.036.0810.10.08.63.970.047.0421.02-14.48-14.5235.09-9.21-4.1-8.25-82.52-211.3212.77-36.34-41.80.0000
19Q4 (4)97.0970.330.012.68-2.760.04.280.00.0000.040.51-18.110.00.27-86.830.051.41-13.280.030.1900.017.16-20.520.01.5612.230.075.968.780.00.69-5.480.054.438.710.010.10.00.03.970.00.024.584.150.038.652.60.0-4.527.00.020.067.040.00.0000.0

財報相關資訊

免責聲明

本網站所有資料僅供參考,如使用者依本資料交易發生交易損失需自行負責,本網站對資料內容錯誤﹑更新延誤不負任何責任。