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)8.2219.138.0783.413.2410.960042.057.63.57-27.889.2764.9522.0553.313.69-7.312.1-13.5814.2264.391.04-4.5911.820.03.2917.080.650.010.219.6714.1610.97-0.4109.88.410.1827.41
2022 (9)6.912.24.429.412.92204.170039.0818.144.9527.585.621.0814.38-14.4414.7722.782.43-45.028.6541.81.09-0.9111.820.02.8114.230.650.09.3142.1412.7632.09-0.2709.0445.810.149.89
2021 (8)6.1529.473.418.470.9629.730033.0828.923.8831.975.5614.416.81-11.2612.0320.784.424.496.1-17.681.118.2811.822.432.4613.360.650.06.5515.329.6613.78-0.3506.218.550.1322.21
2020 (7)4.7524.352.87315.940.74572.730025.668.182.9428.954.8627.5618.9417.929.9627.24.23164.387.41418.180.9324.011.5416.572.1711.860.650.05.6821.898.4917.1-0.4505.2324.230.1113.41
2019 (6)3.8272.070.69-48.510.11-8.330023.725.992.289.093.81-19.2816.06-23.847.83-6.91.68.111.43-14.370.75-8.549.90.01.9412.140.650.04.6622.317.2517.12-0.4504.2115.340.091.47
2018 (5)2.22-27.691.34-10.670.1200022.3832.352.0915.474.7222.9221.09-7.138.4158.081.48-18.231.6700.821540.09.90.01.7311.610.650.03.8119.066.1914.84-0.1603.6514.060.090
2017 (4)3.0740.181.553.06000016.9128.51.8141.413.8465.5222.7128.815.3254.21.81-5.24000.050.09.90.01.559.150.6530.03.229.035.3922.5003.233.330.000
2016 (3)2.19-40.970.98-35.95000.25013.162.971.2858.022.32-4.5317.63-7.283.45-18.051.9132.64000.0566.679.9-13.991.425.970.50.02.4864.244.431.34-0.0802.430.430.000
2015 (2)3.71-2.621.53-31.08000012.78-9.170.81-31.362.43-18.4619.01-10.234.21-0.471.44-6.49000.030.011.510.01.349.840.50.01.51-13.713.35-3.460.33-32.651.84-17.860.000
2014 (1)3.8120.572.2286.55000014.073.381.1820.412.98-9.9721.18-12.914.232.421.543.36000.03-40.011.510.01.228.930.50.01.7525.93.4715.280.49188.242.2443.590.000
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)8.227.7319.138.07-17.5783.413.2450.010.960009.29-15.47-3.131.0732.1-17.059.27-11.7164.9522.05-11.0853.2613.69-5.52-7.312.1-0.47-13.5814.222.6764.391.04-0.95-4.5911.820.00.03.290.017.080.650.00.010.2111.589.6714.168.1710.97-0.41-156.25-51.859.89.018.410.180.8327.41
23Q3 (19)7.63-5.17.629.7910.8799.82.1698.17-11.1100010.99-2.488.810.810.0-32.510.521.9551.324.7919.3934.1814.491.83-0.212.11-6.22-12.8113.85-3.6278.021.05-2.78-6.2511.820.00.03.290.017.080.650.00.09.159.8413.5213.096.6813.73-0.1660.027.278.9913.3714.670.180.4229.1
23Q2 (18)8.043.2130.528.8338.1869.811.09-69.97-53.6200011.277.337.950.81-7.95-38.648.6135.829.2820.7733.0912.0714.23-3.21.142.25-4.261.8114.3748.9175.031.082.86-2.711.820.00.03.2917.0817.080.650.00.08.334.021.6112.276.9719.01-0.4-66.67-37.937.932.0620.880.189.1630.21
23Q1 (17)7.7912.90.916.3945.238.863.6324.32113.5300010.59.4917.450.88-31.78-22.126.3412.810.7915.608.48-15.1814.7-0.4714.582.35-3.298.299.6511.5661.911.05-3.67-4.5511.820.00.02.810.014.230.650.00.08.01-13.9636.2211.47-10.1127.59-0.2411.11-41.187.77-14.0536.080.1615.2717.03
22Q4 (16)6.9-2.6812.24.4-10.229.412.9220.16204.170009.59-5.0518.691.297.592.545.62-19.021.0814.38-22.15-14.4214.771.7222.782.430.41-45.028.6511.1841.81.09-2.68-0.9111.820.00.02.810.014.230.650.00.09.3115.5142.1412.7610.8632.09-0.27-22.7322.869.0415.3145.810.142.169.89
22Q3 (15)7.0915.114.544.9-5.7719.512.433.4164.1300010.1-3.2619.11.2-9.090.06.944.220.0718.48-0.290.7614.523.234.22.429.5-44.377.78-5.2416.641.120.90.011.820.00.852.810.014.230.650.00.08.0617.6628.3411.5111.6422.58-0.2224.1458.497.8419.5136.350.141.2824.35
22Q2 (14)6.16-20.2137.55.2-11.4136.842.3538.24155.4300010.4416.7820.141.3216.8110.926.665.889.3618.530.73-10.4214.079.6636.62.211.84-48.128.2137.7518.131.110.91-1.7711.820.00.942.8114.2329.490.650.00.06.8516.527.3210.3114.6825.89-0.29-70.5943.146.5614.8934.70.14-1.8825.98
22Q1 (13)7.7225.5360.55.8772.65142.561.777.0884.780008.9410.6414.181.1368.6636.146.2913.13-3.5318.409.46-22.4912.836.6526.652.17-50.9-49.185.96-2.3-18.021.10.0-2.6511.820.01.22.460.013.360.650.00.05.88-10.2340.338.99-6.9428.43-0.1751.4363.835.71-7.953.490.148.2425.48
21Q4 (12)6.15-0.6529.473.4-17.0718.470.964.3529.730008.08-4.7223.930.67-44.17-10.675.56-3.8114.416.81-8.34-11.2612.0311.1820.784.421.614.496.1-8.55-17.681.1-1.7918.2811.820.852.432.460.013.360.650.00.06.554.315.329.662.8813.78-0.3533.9622.226.27.8318.550.1315.6122.21
21Q3 (11)6.1938.1737.564.17.89-13.50.920.0142.110008.48-2.4232.51.20.8490.485.78-5.0917.4818.34-11.35-6.1110.825.0518.94.352.116.886.67-4.03-5.521.12-0.8819.1511.720.094.742.4613.3613.360.650.00.06.2816.7327.389.3914.6521.32-0.53-3.925.365.7518.0731.580.112.63.73
21Q2 (10)4.48-6.86-1.753.857.02-24.60.920.0736.360008.6910.9829.321.1943.3720.26.09-6.633.5520.69-12.8510.5110.31.6816.524.26-0.23164.66.95-4.410.671.130.017.7111.710.2612.62.170.00.00.650.00.05.3828.425.128.1917.015.19-0.51-8.5116.394.8730.9131.980.11-2.27-7.9
21Q1 (9)4.811.2630.352.42-15.68-70.840.9224.32666.670007.8320.0930.070.8310.6745.616.5234.1647.5123.7325.3228.1310.131.7128.884.270.95166.887.27-1.89191.971.1321.5116.4911.681.2117.982.170.00.00.650.00.04.19-26.2326.27.0-17.5514.19-0.47-4.44-2.173.72-28.8730.070.115.41-10.41
20Q4 (8)4.755.5624.352.87-39.45315.940.7494.74572.730006.521.887.770.7519.0550.04.86-1.2227.5618.94-3.0317.929.969.4527.24.233.93164.387.414.96418.180.93-1.0624.011.543.1316.572.170.011.860.650.00.05.6815.2121.898.499.6917.1-0.4519.640.05.2319.6824.230.11-1.8713.41
20Q3 (7)4.5-1.3269.814.74-5.95169.320.38245.45245.450006.4-4.7614.90.63-36.368.624.927.8916.5919.534.3409.12.944.724.07152.8149.697.0612.42383.560.94-2.0822.0811.197.613.032.170.011.860.650.00.04.9314.6520.837.748.8616.04-0.568.2-115.384.3718.4314.40.11-8.8915.49
20Q2 (6)4.5623.5832.175.04-39.28191.330.11-8.330.00006.7211.638.040.9973.6862.34.563.17-1.7218.721.0508.8412.473.391.610.623.216.28152.21297.470.96-1.0321.5210.45.055.052.170.011.860.650.00.04.329.5229.917.1115.9920.71-0.61-32.61-577.783.6929.0214.60.12-4.9316.81
20Q1 (5)3.69-3.421.788.31102.9400.00.129.099.090006.02-0.52.380.5714.0-3.394.4216.016.7618.5215.3307.860.38-10.681.60.03.92.4974.1352.760.9729.3322.789.90.00.02.1711.8625.430.650.00.03.32-28.76-24.726.13-15.45-9.59-0.46-2.22-411.112.86-32.07-33.80.1333.4337.18
19Q4 (4)3.8244.150.00.69-60.80.00.110.00.0000.06.058.620.00.5-13.790.03.81-9.720.016.0600.07.83-9.90.01.6-1.840.01.43-2.050.00.75-2.60.09.90.00.01.940.00.00.650.00.04.6614.220.07.258.70.0-0.45-73.080.04.2110.210.00.09-0.070.0

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