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
2021 (10)1.09-49.31.690.000006.873.62-0.8601.476.5221.402.82.969.230.83-35.6600006.030.00.910.00.550.0-2.630-1.160-0.370-3.000.000
2020 (9)2.15-36.011.690.000006.63-15.11-0.7901.3810.420.8130.052.713.041.29-7.8600006.030.00.910.00.550.0-1.780-0.310-0.440-2.2200.000
2019 (8)3.36108.71.69-11.0500007.81-2.38-0.6401.25-38.4216.01-36.932.63-4.361.41.4500006.030.00.910.00.550.0-1.000.46-58.18-0.470-1.4700.000
2018 (7)1.6185.061.90.000008.0-14.44-0.5302.03-13.2525.371.392.75-5.821.3815.000006.030.00.910.00.550.0-0.3601.1-38.2-0.290-0.6500.000
2017 (6)0.87-44.591.90.000009.35-6.87-0.6302.3414.1525.0322.572.924.661.2126.4200006.030.00.911.110.550.00.32-69.811.78-29.08-0.2700.05-95.00.000
2016 (5)1.57-18.651.9-19.49000010.04-27.030.12-87.372.05-17.3420.4213.292.79-10.860.53-8.6200006.030.00.911.110.550.01.06-20.92.51-6.69-0.0601.0-41.520.000
2015 (4)1.93119.322.36-23.13000013.7614.570.95179.412.48-21.2718.02-31.283.135.030.58-3.3300006.030.00.815.190.550.01.34179.172.6949.440.370.01.71101.180.000
2014 (3)0.8812.823.0724.29000012.0119.270.3403.1573.0826.2345.122.9810.780.6-1.6400006.030.00.770.00.550.00.48182.351.820.810.37825.00.85304.760.000
2013 (2)0.78-58.292.47-18.21000010.074.24-0.6301.82-5.2118.07-9.072.690.750.610.000006.030.00.770.00.550.00.17-81.321.49-33.180.0400.21-70.420.000
2012 (1)1.8703.02000009.660-0.0701.92019.8802.6700.61000006.0300.7700.5500.9102.230-0.200.7100.000
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
22Q3 (20)0.91-35.46-26.611.840.08.880000001.12-12.5-17.65-0.25-56.25-19.050.8729.85-25.6415.2935.33-13.13.04-5.591.670.730.0-13.10000006.030.00.00.910.00.00.550.00.0-3.56-7.55-47.72-2.1-13.51-121.05-0.0578.2687.8-3.61-1.98-28.010.0000
22Q2 (19)1.413.68-28.431.840.08.880000001.28-0.78-19.5-0.1665.9636.00.67-23.86-44.1711.30-19.88-33.063.223.2120.60.73-8.75-14.120000006.030.00.00.910.00.00.550.00.0-3.31-6.77-50.45-1.85-12.8-153.42-0.23-35.2930.3-3.54-8.26-39.920.0000
22Q1 (18)1.3624.77-35.851.848.888.880000001.29-35.5-32.81-0.47-113.64-176.470.88-40.14-36.6914.10-34.09-28.373.125.4130.00.8-3.61-5.880000006.030.00.00.910.00.00.550.00.0-3.1-17.87-59.79-1.64-41.38-241.67-0.1754.0541.38-3.27-9.0-46.640.0000
21Q4 (17)1.09-12.1-49.31.690.00.00000002.047.0612.36-0.22-4.7655.11.4725.646.5221.4021.622.652.96-1.09.230.83-1.19-35.660000006.030.00.00.910.00.00.550.00.0-2.63-9.13-47.75-1.16-22.11-274.19-0.379.7615.91-3.0-6.38-35.140.0000
21Q3 (16)1.24-37.06-48.331.690.00.00000001.36-14.47-25.27-0.2116.0-200.01.17-2.5-13.3317.594.24-14.642.9911.9919.60.84-1.18-35.380000006.030.00.00.910.00.00.550.00.0-2.41-9.55-85.38-0.95-30.14-693.75-0.41-24.2412.77-2.82-11.46-59.320.0000
21Q2 (15)1.97-7.08-24.231.690.00.00000001.59-17.193.25-0.25-47.06-316.671.2-13.677.1416.88-14.2811.062.6711.2511.250.850.0-35.610000006.030.00.00.910.00.00.550.00.0-2.2-13.4-78.86-0.73-52.08-417.39-0.33-13.7941.07-2.53-13.45-41.340.0000
21Q1 (14)2.12-1.4-40.451.690.00.00000001.927.8729.73-0.1765.315.561.390.7269.5119.69-5.5586.322.4-11.44-5.140.85-34.11-38.410000006.030.00.00.910.00.00.550.00.0-1.94-8.99-65.81-0.48-54.84-265.52-0.2934.0930.95-2.23-0.45-40.250.0000
20Q4 (13)2.15-10.42-36.011.690.00.00000001.78-2.24.09-0.49-600.0-390.01.382.2210.420.851.1430.082.718.43.041.29-0.77-7.860000006.030.00.00.910.00.00.550.00.0-1.78-36.92-78.0-0.31-293.75-167.39-0.446.386.38-2.22-25.42-51.020.0000
20Q3 (12)2.4-7.69-25.931.690.0-10.580000001.8218.18-31.06-0.07-16.67-158.331.3520.54-40.020.6135.63-24.792.54.170.41.3-1.52-9.090000006.030.00.00.910.00.00.550.00.0-1.3-5.69-44.440.16-30.43-71.43-0.4716.07-38.24-1.771.12-42.740.0000
20Q2 (11)2.6-26.9766.671.690.0-10.580000001.544.05-20.21-0.0666.6776.921.1236.59-36.7215.2043.81-34.232.4-5.14-23.571.32-4.35-11.410000006.030.00.00.910.00.00.550.00.0-1.23-5.13-20.590.23-20.69-47.73-0.56-33.33-194.74-1.79-12.58-47.930.0000
20Q1 (10)3.565.95109.411.690.0-10.580000001.48-13.45-2.63-0.18-80.055.00.82-34.4-40.5810.57-34.06-42.032.53-3.8-19.941.38-1.43-10.390000006.030.00.00.910.00.00.550.00.0-1.17-17.0-53.950.29-36.96-58.57-0.4210.64-366.67-1.59-8.16-87.060.0000
19Q4 (9)3.363.7108.71.69-10.58-11.050000001.71-35.23-19.34-0.1-183.33-225.01.25-44.44-38.4216.03-41.52-36.842.635.62-4.361.4-2.11.450000006.030.00.00.910.00.00.550.00.0-1.0-11.11-177.780.46-17.86-58.18-0.47-38.24-62.07-1.47-18.55-126.150.0000
19Q3 (8)3.24107.6931.171.890.0-0.530000002.6436.7926.320.12146.15209.092.2527.1231.5827.4118.6-5.762.49-20.7-18.891.43-4.031.420000006.030.00.00.910.00.00.550.00.0-0.911.76-119.510.5627.27-46.67-0.34-78.95-13.33-1.24-2.48-74.650.0000
19Q2 (7)1.56-8.24-30.361.890.0-0.530000001.9326.974.89-0.2635.0-44.441.7728.2613.4623.1126.7503.14-0.634.321.49-3.25-0.670000006.030.00.00.910.00.00.550.00.0-1.02-34.21-229.030.44-37.14-62.07-0.19-111.11-216.67-1.21-42.35-227.030.0000
19Q1 (6)1.75.596.921.89-0.53-0.530000001.52-28.3-22.05-0.4-600.0-25.01.38-32.02-18.3418.23-28.1603.1614.918.591.5411.593.360000006.030.00.00.910.00.00.550.00.0-0.76-111.1100.7-36.36-52.05-0.0968.9759.09-0.85-30.77-286.360.0000
18Q4 (5)1.61-34.8201.90.000000002.121.4400.08172.7302.0318.71025.37-12.7502.75-10.4201.38-2.1300000006.030.000.910.000.550.00-0.3612.201.14.760-0.293.330-0.658.4500.0000
18Q3 (4)2.4710.270.01.90.00.0000.0000.02.0913.590.0-0.1138.890.01.719.620.029.0800.03.071.990.01.41-6.00.0000.0000.06.030.00.00.910.00.00.550.00.0-0.41-32.260.01.05-9.480.0-0.3-400.00.0-0.71-91.890.00.0000.0

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