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)4.770.910.7515.380.32-46.67007.17-19.07-0.2402.21-13.3330.827.091.29-34.180.5-12.281.0748.610.0350.010.00.01.344.690.820.0-0.2301.93-29.04-1.120-1.3500.01-13.99
2022 (9)2.75-1.080.65-63.890.61.69008.86-7.230.62933.332.55-15.8428.78-9.291.96-3.920.57-8.060.7226.320.020.010.00.01.28-30.810.820.00.6202.7229.52-0.90-0.2800.01-13.03
2021 (8)2.7829.911.826.760.5996.67009.5525.490.0603.0322.1831.73-2.642.0437.840.62-8.820.57-13.640.020.010.00.01.850.00.820.0-0.5802.15.0-1.10-1.6800.016.95
2020 (7)2.14-14.061.42-48.920.3-14.29007.61-16.28-0.1702.48-5.3432.5913.071.48-5.730.686.250.6611.860.02-33.3310.00.01.850.00.820.0-0.6802.0-3.38-1.020-1.700.01-6.83
2019 (6)2.49-18.362.78-15.240.35-2.78009.09-20.26-0.602.62-22.4928.82-2.791.57-21.50.64-13.510.59-37.230.0350.010.00.01.851.090.8218.84-0.602.07-25.54-1.120-1.7200.0110.22
2018 (5)3.057.023.2856.190.360.00011.4-8.060.22-40.543.3823.3629.6534.182.00.00.7400.94-27.130.020.010.00.01.832.230.69-31.00.2685.712.78-5.44-0.780-0.5200.012.44
2017 (4)2.85-38.582.1-8.70.3628.570012.4-15.360.37-71.322.74-28.4622.10-15.482.0-4.76001.29-25.860.020.010.0-9.091.797.831.044.930.14-90.542.94-23.24-0.640-0.500.012.01
2016 (3)4.6411.02.3-2.130.28460.00014.65-12.121.29143.43.83-27.1926.14-17.152.1-24.19001.7448.720.02100.011.0-7.021.663.110.69-9.211.4866.293.8317.48-0.3101.17-19.310.01-27.82
2015 (2)4.18-0.242.35-26.10.050.00016.67-7.490.53-59.855.26-11.1531.55-3.952.77-26.13001.17120.750.01-50.011.830.01.618.780.760.00.89-40.673.26-12.60.56-20.01.45-34.090.0212.44
2014 (1)4.1924.73.1890.420.050.00018.022.851.32-16.465.9210.6532.857.583.759.01000.53-8.620.02-50.011.830.01.4811.280.76-3.81.5-0.663.732.750.7311.762.230.950.01108.12
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)4.7-25.5270.910.75-51.6115.380.32-17.95-46.670001.8214.47-6.67-0.15-350.0-155.562.214.74-13.3330.876.647.241.292.38-34.180.5-3.85-12.281.07-7.7648.610.0350.050.010.00.00.01.340.04.690.820.00.0-0.23-187.5-137.11.93-7.21-29.04-1.12-19.15-24.44-1.35-32.35-382.140.01-5.58-13.99
23Q3 (19)6.312.647.431.55-39.92-52.310.39-27.78-23.530001.59-21.29-25.70.06185.71-40.02.11-12.81-26.2228.94-6.23-5.881.26-6.67-34.030.520.0-11.861.1618.37157.780.020.00.010.00.00.01.340.04.690.820.00.0-0.0842.86-123.532.082.97-14.75-0.9416.81-23.68-1.0219.69-142.860.01-2.12-15.9
23Q2 (18)6.1526.857.292.5844.94-7.860.54-12.98.00002.0216.76-18.55-0.0722.22-123.332.42-0.82-22.9330.875.0-4.741.35-25.82-36.320.52-7.14-13.330.98-7.55157.890.020.00.010.00.00.01.344.694.690.820.00.0-0.14-125.93-158.332.02-23.19-13.68-1.13-29.89-29.89-1.27-284.85-101.590.01-0.35-9.64
23Q1 (17)4.8576.3656.961.78173.85-6.320.623.330.00001.73-11.28-24.45-0.09-133.33-50.02.44-4.31-18.9429.402.14-6.241.82-7.14-21.550.56-1.75-9.681.0647.22152.380.020.00.010.00.00.01.280.0-30.810.820.00.00.54-12.9184.382.63-3.3128.92-0.873.33-12.99-0.33-17.8676.60.01-6.6-16.81
22Q4 (16)2.75-35.75-1.080.65-80.0-63.890.617.651.690001.95-8.88-18.410.27170.0400.02.55-10.84-15.8428.78-6.41-9.291.962.62-3.920.57-3.39-8.060.7260.026.320.020.00.010.00.00.01.280.0-30.810.820.00.00.6282.35206.92.7211.4829.52-0.9-18.4218.18-0.2833.3383.330.01-7.68-13.03
22Q3 (15)4.289.4669.173.2516.0738.30.512.0-1.920002.14-13.71-15.420.1-66.67-16.672.86-8.92-6.2330.75-5.1-8.551.91-9.913.240.59-1.67-6.350.4518.42-38.360.020.00.010.00.00.01.280.0-30.810.820.00.00.3441.67165.382.444.2712.96-0.7612.6435.59-0.4233.3375.290.015.160.74
22Q2 (14)3.9126.5412.682.847.3762.790.5-19.3521.950002.488.33.770.3600.0275.03.144.322.6132.403.35-12.532.12-8.6214.590.6-3.23-6.250.38-9.52-56.820.020.0100.010.00.00.01.28-30.81-30.810.820.00.00.24137.5137.52.3414.7114.71-0.87-12.9925.64-0.6355.3265.190.01-8.27-5.23
22Q1 (13)3.0911.1534.931.95.5615.850.625.08113.790002.29-4.182.23-0.0633.33-50.03.01-0.665.2431.35-1.18-12.952.3213.7348.720.620.0-6.060.42-26.32-59.620.020.00.010.00.00.01.850.00.00.820.00.0-0.64-10.3411.112.04-2.864.08-0.7730.028.7-1.4116.0721.670.01-2.35-3.4
21Q4 (12)2.789.8829.911.8-23.426.760.5913.4696.670002.39-5.5325.13-0.09-175.0-156.253.03-0.6622.1831.73-5.65-2.772.0410.2737.840.62-1.59-8.820.57-21.92-13.640.020.00.010.00.00.01.850.00.00.820.00.0-0.58-11.5414.712.1-2.785.0-1.16.78-7.84-1.681.181.180.016.956.95
21Q3 (11)2.53-27.09-20.692.3536.6319.290.5226.8379.310002.535.8647.090.1250.0209.093.05-0.3337.3933.63-9.2317.391.850.043.410.63-1.56-8.70.73-17.05-6.410.02100.00.010.00.00.01.850.00.00.820.00.0-0.5218.7544.092.165.8823.43-1.18-0.852.48-1.76.0820.560.01-1.07-4.03
21Q2 (10)3.4751.5314.91.724.88-36.760.4141.3857.690002.396.715.460.08300.0214.293.066.9913.3337.052.8514.021.8518.5944.530.64-3.03-8.570.88-15.3866.040.01-50.0-50.010.00.00.01.850.00.00.820.00.0-0.6411.1121.952.044.0810.27-1.17-8.3312.69-1.81-0.5616.20.01-6.5-9.62
21Q1 (9)2.297.01-14.231.6415.49-37.640.29-3.33-17.140002.2417.2817.89-0.04-125.075.02.8615.3214.8636.0210.3826.01.565.415.410.66-2.948.21.0457.5892.590.020.00.010.00.00.01.850.00.00.820.00.0-0.72-5.885.261.96-2.02.08-1.08-5.8810.0-1.8-5.888.160.018.11-1.44
20Q4 (8)2.14-32.92-14.061.42-27.92-48.920.33.45-14.290001.9111.05-7.280.16245.45148.482.4811.71-5.3432.6313.9213.211.4814.73-5.730.68-1.456.250.66-15.3811.860.020.0-33.3310.00.00.01.850.00.00.820.00.0-0.6826.88-13.332.014.29-3.38-1.0215.78.93-1.720.561.160.01-4.03-6.83
20Q3 (7)3.195.6318.151.97-27.57-37.850.2911.54-17.140001.72-16.91-24.56-0.11-57.1445.02.22-17.78-22.6528.65-11.8401.290.78-15.130.69-1.434.550.7847.178.330.020.00.010.00.00.01.850.00.00.820.00.0-0.93-13.41-244.441.75-5.41-27.08-1.219.7-22.22-2.140.93-69.840.01-6.848.2
20Q2 (6)3.0213.11-15.642.723.422.260.26-25.71-27.780002.078.95-16.19-0.0756.25-75.02.78.43-3.2332.4913.6501.28-13.51-25.580.714.75-16.670.53-1.85-30.260.020.00.010.00.00.01.850.00.00.820.00.0-0.82-7.89-1071.431.85-3.65-28.85-1.34-11.67-103.03-2.16-10.2-195.890.011.9613.45
20Q1 (5)2.677.23-2.552.63-5.4-6.070.350.0-2.780001.9-7.77-16.67-0.1651.52-433.332.49-4.96-2.7328.59-0.8201.48-5.73-24.490.61-4.69-29.890.54-8.47-40.00.02-33.330.010.00.00.01.850.01.090.820.018.84-0.76-26.67-445.451.92-7.25-29.93-1.2-7.14-114.29-1.96-13.95-476.470.012.214.29
19Q4 (4)2.49-7.780.02.78-12.30.00.350.00.0000.02.06-9.650.0-0.33-65.00.02.62-8.710.028.8200.01.573.290.00.64-3.030.00.59-18.060.00.0350.00.010.00.00.01.850.00.00.820.00.0-0.6-122.220.02.07-13.750.0-1.12-13.130.0-1.72-36.510.00.0111.460.0

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