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)31.818.7900000083.71-14.759.87-1.611.8-38.4114.10-27.7620.25-25.550.04300.0000014.5323.145.6821.630.69-49.2621.9422.2328.3118.06-0.81021.1322.420.000
2022 (9)26.7774.620.88-46.348.9300098.1927.8310.0383.719.1649.819.5117.1927.27.380.010000011.80.854.6711.721.366.2517.9549.7123.9837.42-0.69017.2662.370.00-17.7
2021 (8)15.33-36.281.64-52.46000076.812.375.46-8.3912.7927.1416.6524.1925.3345.66008.860.910011.7-0.854.1816.431.2837.6311.990.9317.456.4-1.36010.630.280.00-99.42
2020 (7)24.06108.313.4537.45000075.03-2.875.9621.1410.06-18.5413.41-16.1317.39-8.47008.7800011.80.03.5915.810.9363.1611.8817.1616.418.67-1.28010.615.090.05-41.77
2019 (6)11.5520.822.51-1.180.01-50.00077.253.544.9216.0412.35-12.6615.99-15.6419.0-4.8600000.04-20.011.88.263.115.670.5726.6710.1414.0613.8215.07-0.9309.2110.70.08-1.39
2018 (5)9.5621.322.54103.20.020.00074.6115.964.2421.4914.1428.218.9510.5519.9713.79000.180.00.05-16.6710.94.212.6815.020.4550.08.8918.8512.0118.79-0.5708.3218.350.091.38
2017 (4)7.883.551.25123.210.020.00064.345.133.49-8.411.03-0.8117.14-5.6517.5526.62000.18-55.00.06-25.010.460.972.3319.490.31400.07.48-3.8610.113.59-0.4507.03-6.390.08120.16
2016 (3)7.6184.710.5630.230.02-99.110061.212.523.8119.8111.123.5418.17-7.9813.86-2.12000.4-4.760.08010.366.261.9519.630.020.07.7823.699.7622.92-0.2707.5115.720.0470.34
2015 (2)4.12-14.520.43-57.432.25-12.450054.3919.913.184.6110.7410.6119.75-7.7614.1637.61000.42-2.33009.757.381.6322.560.020.06.2916.77.9417.80.2-35.486.4913.860.027.17
2014 (1)4.8246.061.01-59.442.5712750.00045.3616.163.043.49.7117.8421.411.4510.2910.41000.43-88.92009.089.661.3329.130.020.05.3919.256.7421.010.31138.465.722.580.026.04
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)31.8-28.9918.790-100.0-100.00-100.0-100.000021.6120.52-31.092.09-10.3-35.0911.8-0.67-38.4114.0910.89-27.7720.25-4.88-25.550.0433.33300.000000014.5315.6823.145.680.021.630.690.0-49.2621.949.9722.2328.317.618.06-0.81-189.29-17.3921.137.4222.420.00-100.0-100.0
23Q3 (19)44.7820.51194.220.883.53-34.338.990.22000017.93-18.91-29.462.33-19.93-31.0711.88-13.41-18.9112.71-6.47-22.0721.29-1.53-29.620.03200.0200.000-100.000012.560.06.445.680.021.630.690.0-49.2619.9513.2235.8126.319.6726.98-0.2864.112.519.6716.8136.880.00-6.09-14.02
23Q2 (18)37.1611.09195.150.85-3.41-49.48.970.22000022.110.18-5.432.9114.1225.4313.7221.09-5.5113.5922.62-20.6621.62-15.58-25.370.010.0000-100.000012.565.996.445.6821.6321.630.69-49.26-49.2617.62-14.0555.7923.99-9.5738.35-0.78-9.86-5.4116.84-14.9159.320.004.36-17.17
23Q1 (17)33.4524.95172.390.880.0-48.248.950.22000022.07-29.6222.412.55-20.81129.7311.33-40.8717.4111.08-43.2-10.9425.61-5.85-5.430.010.0000-100.000011.850.420.424.670.011.721.360.06.2520.514.2156.4926.5310.6342.94-0.71-2.96.5819.7914.6660.370.00-5.89-18.0
22Q4 (16)26.7775.8974.620.88-34.33-46.348.930000031.3623.3736.353.22-4.7338.219.1630.7849.819.5119.6517.1927.2-10.087.380.010.000-100.0-100.000011.80.00.854.670.011.721.360.06.2517.9522.1949.7123.9815.7337.42-0.69-115.6249.2617.2620.1162.370.00-6.77-17.7
22Q3 (15)15.2220.8952.21.34-20.24-17.7900000025.428.7324.853.3845.69172.5814.650.911.4116.31-4.79-7.8430.254.4228.610.01008.910.220.6800011.80.00.854.670.011.721.360.06.2514.6929.8952.0720.7219.4937.04-0.3256.7676.9814.3735.9573.760.00-9.54-17.68
22Q2 (14)12.592.52-21.121.68-1.18162.500000023.3829.6744.682.32109.01179.5214.5250.4752.5217.1337.6535.928.976.9824.60008.890.110.7900011.80.00.04.6711.7230.081.366.2546.2411.31-13.6615.4117.34-6.5721.09-0.742.6344.3610.57-14.3424.790.003.32-11.43
22Q1 (13)12.28-19.9-38.171.73.66-5.0300000018.03-21.614.281.11-52.364.729.65-24.553.4312.44-25.272.4427.086.9147.740008.880.230.9100011.80.850.04.180.016.431.280.037.6313.19.261.2418.566.366.3-0.7644.1232.1412.3416.094.40.00-5.55-99.46
21Q4 (12)15.3353.3-36.281.640.61-52.4600000023.012.9712.22.3387.958.512.79-2.7427.1416.65-5.924.1925.337.745.660008.860.110.9100011.70.0-0.854.180.016.431.280.037.6311.9924.120.9317.4515.416.4-1.362.16-6.2510.6328.540.280.00-6.75-99.42
21Q3 (11)10.0-37.34-21.451.63154.69-29.1300000020.3625.99-5.651.2449.4-34.3913.1538.1318.6817.7040.421.1723.521.1631.030008.850.34000011.7-0.85-0.854.1816.4316.431.2837.6337.639.66-1.43-7.2915.125.591.2-1.39-4.51-13.938.27-2.36-10.110.00-2.68-99.38
21Q2 (10)15.96-19.6466.080.64-64.25-71.8100000016.16-6.54-7.340.83-21.7-55.619.522.04-10.7812.603.77-13.023.2526.8427.540008.820.23000011.80.0-0.173.590.00.00.930.00.09.8-24.2714.0914.32-17.989.23-1.33-18.75-3.18.47-28.3416.030.00-99.37-99.39
21Q1 (9)19.86-17.4686.31.79-48.1238.7600-100.000017.29-15.6611.481.06-27.8945.219.33-7.2615.1912.15-9.4110.0418.335.41-18.320008.80.23000-100.011.80.0-0.173.590.015.810.930.063.1612.948.9219.0417.466.4620.08-1.1212.5-4.6711.8211.5120.610.050.27-41.63
20Q4 (8)24.0689.0108.313.4550.037.4500-100.000020.5-5.0-3.941.47-22.220.6810.06-9.21-18.5413.41-8.19-16.1317.39-3.12-8.470008.780000-100.011.80.00.03.590.015.810.930.063.1611.8814.0117.1616.49.7718.67-1.28-4.92-37.6310.615.2215.090.05-0.28-41.77
20Q3 (7)12.7332.4783.962.31.32109.0900-100.000021.5823.7411.471.891.0732.1711.083.84-11.4314.600.8017.95-1.54-0.0600000000-100.011.8-0.170.03.590.015.810.930.063.1610.4221.319.2214.9413.9620.39-1.225.43-64.869.226.0315.00.05-3.11-44.33
20Q2 (6)9.61-9.8524.02.2775.97382.980-100.0-100.000017.4412.441.571.87156.1688.8910.6731.73-14.5714.4931.25018.23-18.768.380000000-100.0-100.011.820.00.173.5915.8115.810.9363.1663.168.59-20.9817.6713.11-9.8319.4-1.29-20.56-193.187.3-25.516.410.05-39.75-46.58
20Q1 (5)10.66-7.7150.781.29-48.616350.00.010.0-50.000015.51-27.32-19.970.73-50.0-29.818.1-34.41-31.311.04-30.95022.4418.1133.5700000-100.00.040.0-20.011.820.178.443.10.015.670.570.026.6710.877.29.4714.545.2111.42-1.07-15.05-167.59.86.412.830.080.03-6.02
19Q4 (4)11.5566.910.02.51128.180.00.01-50.00.0000.021.3410.230.01.462.10.012.35-1.280.015.9900.019.05.790.0000.0000.00.040.00.011.80.00.03.10.00.00.570.00.010.1416.020.013.8211.360.0-0.93-25.680.09.2115.120.00.08-4.670.0

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