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)0.37-2.630.890.00.13-7.14000.34-26.09-0.3300.03-50.08.82-32.350.450.0000.45-22.41002.26-43.50.160.00.010.0-0.330-0.1700.110.0-0.2200.000
2022 (9)0.38-50.00.89-1.110.140.0000.46-53.06-0.2600.0620.013.04155.650.4521.62000.58-19.44004.00.00.160.00.010.0-2.240-2.0700.1122.22-2.1300.000
2021 (8)0.7646.150.928.570.140.0000.9830.67-0.0500.0525.05.10-4.340.375.71000.72-16.28004.08.110.160.00.010.0-1.990-1.8300.090.0-1.900.000
2020 (7)0.5220.930.7-5.410.1416.67000.7515.38-0.2900.04-33.335.33-42.220.35-25.53000.86-14.0003.715.620.160.00.010.0-1.940-1.7800.09-10.0-1.8500.000
2019 (6)0.43-8.510.74-7.50.129.09000.65-14.47-0.300.060.09.2316.920.47-17.54001.0-1.96003.214.290.160.00.010.0-1.50-1.3400.1-9.09-1.400.000
2018 (5)0.47-34.720.8100.00.110.0000.76-34.48-0.2900.06-25.07.8914.470.57-6.56001.02-9.73002.80.00.160.00.010.0-1.080-0.9200.110-0.9700.000
2017 (4)0.7235.850.4-9.090.110.0001.1622.11-0.3400.0814.296.90-6.40.613.39001.13-8.87002.832.080.160.00.010.0-0.790-0.620-0.080-0.8700.000
2016 (3)0.53-38.370.4410.00.11175.0000.95-7.77-0.3500.07-12.57.37-5.130.5937.21001.24-7.46002.12-48.420.160.00.010.0-0.360-0.20-0.050-0.4100.000
2015 (2)0.8628.360.4300.00.040001.03-33.55-0.4100.08-60.07.77-39.810.43-10.42001.34-2.9004.110.00.160.00.010.0-1.990-1.830-0.060-2.0500.000
2014 (1)0.67-1.470.1000001.559.15-0.5900.217.6512.907.780.48-21.31001.380.0004.110.00.160.00.010.0-1.580-1.420-0.060-1.6400.000
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)0.37-13.95-2.630.8917.110.00.13-7.14-7.140000.1137.5-15.38-0.14-180.0-100.00.0350.0-50.08.8258.82-30.880.45-2.170.00000.45-6.25-22.410002.260.0-43.50.160.00.00.010.00.0-0.33-73.6885.27-0.17-466.6791.790.11-8.330.0-0.22-214.2989.670.0000
23Q3 (19)0.4319.44-12.240.7624.59-12.640.140.00.00000.0814.290.0-0.0516.6716.670.020.005.560.000.460.04.550000.48-5.88-22.580002.26-49.78-43.50.160.00.00.010.00.0-0.1992.0291.24-0.0398.6598.510.129.090.0-0.0796.9296.590.0000
23Q2 (18)0.3616.13-34.550.6127.08-32.220.140.00.00000.07-12.5-58.82-0.0625.00.00.020.0-33.335.5627.7838.890.46-2.1315.00000.51-7.27-21.540004.50.012.50.160.00.00.010.00.0-2.38-2.59-12.8-2.22-2.78-13.850.110.010.0-2.27-2.71-12.940.0000
23Q1 (17)0.31-18.42-53.030.48-46.07-46.670.140.00.00000.08-38.46-11.11-0.08-14.29-33.330.02-66.67100.04.35-65.94230.430.474.446.820000.55-5.17-20.290004.512.512.50.160.00.00.010.00.0-2.32-3.57-13.17-2.16-4.35-14.290.110.022.22-2.21-3.76-12.760.0000
22Q4 (16)0.38-22.45-50.00.892.3-1.110.140.00.00000.1362.5-58.06-0.07-16.67-275.00.06020.012.770150.210.452.2721.620000.58-6.45-19.440004.00.00.00.160.00.00.010.00.0-2.24-3.23-12.56-2.07-2.99-13.110.11-8.3322.22-2.13-3.9-12.110.0000
22Q3 (15)0.49-10.91-32.880.87-3.332.350.140.00.00000.08-52.94-55.56-0.060.0-200.00-100.0-100.00.00-100.0-100.00.4410.07.320000.62-4.62-18.420004.00.00.00.160.00.00.010.00.0-2.17-2.84-6.9-2.01-3.08-7.490.1220.033.33-2.05-1.99-5.670.0000
22Q2 (14)0.55-16.67-15.380.90.032.350.140.00.00000.1788.89-5.56-0.060.025.00.03200.0-66.674.00204.0-62.670.4-9.098.110000.65-5.8-17.720004.00.00.00.160.00.00.010.00.0-2.11-2.93-4.98-1.95-3.17-5.410.111.1111.11-2.01-2.55-4.690.0000
22Q1 (13)0.66-13.168.20.90.03.450.140.00.00000.09-70.97-70.97-0.06-250.0-700.00.01-80.0-83.331.32-74.21-80.920.4418.9233.330000.69-4.17-16.870004.00.08.110.160.00.00.010.00.0-2.05-3.02-6.22-1.89-3.28-6.780.090.00.0-1.96-3.16-6.520.0000
21Q4 (12)0.764.1146.150.95.8828.570.140.00.00000.3172.2247.620.04300.0140.00.05-16.6725.05.10-25.17-4.340.37-9.765.710000.72-5.26-16.280004.00.08.110.160.00.00.010.00.0-1.991.97-2.58-1.832.14-2.810.090.00.0-1.92.06-2.70.0000
21Q3 (11)0.7312.3165.910.8525.051.790.140.00.00000.180.028.57-0.0275.075.00.06-33.3350.06.82-36.3617.610.4110.812.50000.76-3.8-15.560004.00.08.110.160.00.00.010.00.0-2.03-1.0-10.93-1.87-1.08-11.980.090.0-10.0-1.94-1.04-12.140.0000
21Q2 (10)0.656.5627.450.68-21.84-20.930.140.07.690000.18-41.94-14.29-0.08-900.0-166.670.0950.050.010.7155.3628.570.3712.12-5.130000.79-4.82-15.050004.08.1125.00.160.00.00.010.00.0-2.01-4.15-25.62-1.85-4.52-28.470.090.0-10.0-1.92-4.35-28.00.0000
21Q1 (9)0.6117.318.930.8724.29-2.250.140.07.690000.3147.6263.160.01110.0112.50.0650.0200.06.9029.31110.340.33-5.71-21.430000.83-3.49-13.540003.70.015.620.160.00.00.010.00.0-1.930.52-22.15-1.770.56-25.530.090.0-10.0-1.840.54-24.320.0000
20Q4 (8)0.5218.1820.930.725.0-5.410.140.016.670000.2150.040.0-0.1-25.023.080.040.0-33.335.33-8.0-43.110.35-12.5-25.530000.86-4.44-14.00003.70.015.620.160.00.00.010.00.0-1.94-6.01-29.33-1.78-6.59-32.840.09-10.0-10.0-1.85-6.94-32.140.0000
20Q3 (7)0.44-13.7315.790.56-34.880.00.147.6927.270000.14-33.33-17.65-0.08-166.67-60.00.04-33.3333.335.80-30.4300.42.56-27.270000.9-3.23-12.620003.715.6215.620.160.00.00.010.00.0-1.83-14.37-33.58-1.67-15.97-38.020.10.0-9.09-1.73-15.33-37.30.0000
20Q2 (6)0.51-8.9359.380.86-3.376.170.130.018.180000.2110.53110.0-0.0362.562.50.06200.020.08.33154.1700.39-7.14-29.090000.93-3.12-3.120003.20.014.290.160.00.00.010.00.0-1.6-1.27-34.45-1.44-2.13-39.810.10.0-9.09-1.5-1.35-38.890.0000
20Q1 (5)0.5630.2330.230.8920.279.880.138.3318.180000.1926.67-13.64-0.0838.46-100.00.02-66.67-50.03.28-65.0300.42-10.64-19.230000.96-4.0-3.030003.20.014.290.160.00.00.010.00.0-1.58-5.33-41.07-1.41-5.22-48.420.10.0-9.09-1.48-5.71-46.530.0000
19Q4 (4)0.4313.160.00.7432.140.00.129.090.0000.00.15-11.760.0-0.13-160.00.00.06100.00.09.3800.00.47-14.550.0000.01.0-2.910.0000.03.20.00.00.160.00.00.010.00.0-1.5-9.490.0-1.34-10.740.00.1-9.090.0-1.4-11.110.00.0000.0

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。