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)8.33107.7313.56-14.392.56-37.410033.2826.250.4604.9105.8814.7263.07000.6127.083.6475.850.02100.010.9724.520.35-62.370.31-40.380.4201.0863.64-0.3700.0500.00-81.6
2022 (9)4.01-32.6115.8476.984.0900026.36-13.86-0.7802.38-53.069.03-45.510.1100.00.484700.02.07-65.210.01-50.08.810.00.9317.720.52173.68-0.7800.66-72.61-0.310-1.0900.02-37.56
2021 (8)5.9510.598.95-5.79000030.6-6.791.44-17.715.0774.8316.5787.570.050.00.0105.950.680.020.08.8118.890.7927.420.19533.331.42-17.922.411.26-0.5200.9-41.560.0349.62
2020 (7)5.3858.249.537.880.138.330032.8363.411.75133.332.9-39.28.83-62.80.050.0005.91212.70.02-33.337.410.00.6214.810.0301.73130.672.3884.5-0.1901.54113.890.02-29.91
2019 (6)3.450.446.89260.730.1200020.092.710.75-9.644.7718.3623.7415.240.050.0001.8900.030.07.410.00.5417.39000.75-9.641.290.0-0.0300.72-15.290.03806.01
2018 (5)2.26-77.351.910000019.56-12.480.83-35.164.03403.7520.60475.60.05-16.670.07-41.67000.03-25.07.410.00.4639.39000.83-35.161.29-19.880.02100.00.85-34.110.00-16.17
2017 (4)9.98414.4300000022.35-5.821.28-23.350.8-81.743.58-80.610.060.00.120000.040.07.4147.610.33106.25001.28-26.441.61-15.260.0101.29-25.860.000
2016 (3)1.94-24.510.8701.9500023.7370.231.6711.334.38116.8318.4627.380.06-33.3300000.04300.05.020.00.161500.0001.7414.471.924.18001.7413.730.000
2015 (2)2.57-27.6100000013.94120.921.5233.332.02-5.1614.49-57.070.090001.92.70.01-50.05.020.00.010001.521069.231.531076.920.010.01.53992.860.000
2014 (1)3.55332.930.31000006.31312.420.4502.13719.2333.7698.6400001.8500.02100.05.0238.6700000.1300.1300.0100.1400.000
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)8.33108.77107.7313.56-12.91-14.392.564.49-37.410007.16-19.55-5.29-0.27-165.8574.044.9-36.11105.8814.72-35.3563.090-100.0-100.00.610.027.083.64-4.2175.850.020.0100.010.9710.0324.520.350.0-62.370.310.0-40.380.42-40.85153.851.08-21.7463.64-0.37-270.0-19.350.05-91.8104.590.00-76.16-81.6
23Q3 (19)3.9952.2919.8215.57-10.05-2.52.45-61.42-39.950008.941.2751.880.4170.83355.567.6730.661918.4222.7718.871500.240.10.00.00.6148.78190.483.8261.984.470.02100.0100.09.9713.0413.170.350.0-62.370.310.0-40.380.71129.03184.01.3842.27-18.82-0.123.0880.00.61238.89344.00.01-44.64-43.22
23Q2 (18)2.6242.392.7517.31-1.4258.086.3554.8812600.00006.3-42.36-8.960.24200.0140.05.87-17.4437.7919.15-15.7727.00.10.00.00.412.5272.731.05-48.53-82.730.010.00.08.820.110.110.35-62.37-62.370.31-40.38-40.380.31143.6693.750.9731.08-39.75-0.13-116.6775.930.18123.38147.370.02-5.85-7.55
23Q1 (17)1.84-54.11-76.3217.5610.8688.614.10.248100.000010.9344.5881.260.08107.6933.337.11198.74227.6522.74151.93207.220.10.00.00.4-16.673900.02.04-1.45-66.390.010.00.08.810.00.00.930.017.720.520.0173.68-0.718.97-236.540.7412.12-50.99-0.0680.6583.33-0.7729.36-581.250.0348.05-14.81
22Q4 (16)4.0120.42-32.6115.84-0.8176.984.090.2500007.5629.01-4.3-1.04-1255.56-1585.712.38526.32-53.069.03534.39-45.530.10.0100.00.48128.574700.02.070.49-65.210.010.0-50.08.810.00.00.930.017.720.520.0173.68-0.78-412.0-154.930.66-61.18-72.61-0.3138.040.38-1.09-336.0-221.110.02-26.42-37.56
22Q3 (15)3.3330.59-53.8115.9745.8455.354.088060.000005.86-15.32-20.810.09-10.0-88.460.38-91.08-92.281.42-90.57-90.420.10.0100.00.2190.9102.06-66.12-65.260.010.0-50.08.810.00.00.930.017.720.520.0173.680.2556.25-81.621.75.59-27.35-0.57.4119.35-0.2534.21-133.780.02-9.86199.96
22Q2 (14)2.55-67.18-44.210.9517.62-3.10.050.0-61.540006.9214.76-13.390.166.67-52.384.2696.31-39.9215.08103.75-21.540.10.0100.00.111000.006.080.16-22.050.010.0-50.08.810.018.890.9317.7250.00.52173.681633.330.16-69.23-82.421.616.623.21-0.54-50.0-5.88-0.38-337.5-195.00.03-13.2523.25
22Q1 (13)7.7730.59136.179.314.02-13.230.050-61.540006.03-23.67-17.510.06-14.29-84.212.17-57.2-18.737.40-55.33-3.450.1100.0100.00.010.006.072.023.060.01-50.0-50.08.810.018.890.790.027.420.190.0533.330.52-63.38-25.711.51-37.3411.85-0.3630.77-24.140.16-82.22-60.980.038.5243.74
21Q4 (12)5.95-17.4810.598.95-12.94-5.7900-100.00007.96.76-24.180.07-91.03-89.395.073.0574.8316.5711.5487.510.050.00.00.01005.950.340.680.020.00.08.810.018.890.790.027.420.190.0533.331.424.41-17.922.412.991.26-0.5216.13-173.680.921.62-41.560.03253.4849.62
21Q3 (11)7.2157.7711.0910.28-9.03-24.080-100.0-100.00007.4-7.38-33.750.78271.4314.714.92-30.61232.4314.86-22.71185.260.050.0-98.80005.93-23.970.00.020.00.08.8118.8918.890.7927.4227.420.19533.33533.331.3649.4525.932.3450.036.05-0.62-21.57-1340.00.7485.0-34.510.01-62.96-60.41
21Q2 (10)4.5738.9147.4211.35.31-9.740.130.00.00007.999.334.740.21-44.74-16.07.09165.5449.2619.22150.71-4.920.050.00.00007.832.43284.240.020.00.07.410.00.00.620.00.00.030.00.00.9130.0127.51.5615.5650.0-0.51-75.8600.4-2.440.00.021.174.4
21Q1 (9)3.29-38.8528.0210.7312.952.880.130.00.00007.31-29.8537.920.38-42.42137.52.67-7.93-35.827.67-13.24-59.990.050.00.00005.89-0.34185.920.020.00.07.410.00.00.620.014.810.030.000.7-59.54159.261.35-43.2866.67-0.29-52.63-680.00.41-73.3828.120.0212.95-25.94
20Q4 (8)5.38-17.158.249.5-29.8437.880.130.08.3300010.42-6.7173.090.66-2.94100.02.995.95-39.28.8469.68-62.780.05-98.80.00005.91-0.34212.70.020.0-33.337.410.00.00.620.014.810.030.001.7360.19130.672.3838.3784.5-0.19-480.0-533.331.5436.28113.890.02-6.48-29.91
20Q3 (7)6.49109.35114.913.548.15177.460.130.08.3300011.1788.3678.720.68172.0126.671.48-68.84-65.015.21-74.2404.168220.08220.00005.93192.12208.850.020.0-33.337.410.00.00.620.014.810.030.001.08170.0157.141.7265.3879.170.050600.01.13182.5175.610.02-2.31-30.58
20Q2 (6)3.120.62-2.5212.5220.04181.350.130.0000-100.05.9311.8943.240.2556.25212.54.7514.1818.7520.215.4900.050.00.000-100.02.03-1.4600.020.0-33.337.410.00.00.6214.8114.810.03000.448.15233.331.0428.457.580-100.0100.00.425.0263.640.02-28.23543.34
20Q1 (5)2.57-24.41-39.3910.4351.38123.340.138.33000-100.05.3-11.9644.020.16-51.52300.04.16-12.7928.419.16-19.300.050.00.000-100.02.068.9900.02-33.33-33.337.410.00.00.540.017.390000.27-64.0-68.970.81-37.21-39.10.05266.6700.32-55.56-63.220.036.9870.66
19Q4 (4)3.412.580.06.8941.190.00.120.00.0000.06.02-3.680.00.3310.00.04.7712.770.023.7400.00.050.00.0000.01.89-1.560.00.030.00.07.410.00.00.540.00.0000.00.7578.570.01.2934.380.0-0.03-200.00.00.7275.610.00.03-7.370.0

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