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)27.3173.2745.8777.586.51000157.5324.794.7-30.7846.6817.3229.63-5.9929.5384.79008.7733.890.4555.1727.750.05.9912.813.00.09.7143.018.723.84-4.3905.3294.160.000
2020 (9)9.99-3.7625.83-6.510000126.24-7.976.79338.0639.79-3.5231.524.8415.985.13006.551.550.29107.1427.75-1.285.310.03.00.06.79015.1204.44-4.0502.7400.000
2019 (8)10.3822.8427.63-24.1117.99325.300137.175.051.55041.242.030.06-2.915.2-19.7006.45-61.70.14-33.3328.110.05.310.03.00.0-3.3504.9645.88-4.580-7.9300.000
2018 (7)8.45-37.4136.4176.154.23698.1100130.5812.12-2.41040.4325.3630.9611.8118.9326.370016.84-10.710.21-12.528.110.05.310.03.00.0-4.9103.4-41.28-2.830-7.7400.000
2017 (6)13.56.9720.67-3.640.53-65.8100116.46-1.240.09-18.1832.25-4.2727.69-3.0714.9817.670018.861256.830.2433.3328.110.05.310.03.00.0-2.5205.792.48-2.440-4.9600.000
2016 (5)12.623.721.45-2.281.55-24.0200117.925.760.11033.691.0528.57-4.4512.73-0.24001.39-67.970.1880.028.110.05.310.03.00.0-2.6605.651.8-1.630-4.2900.000
2015 (4)12.1732.4321.9537.792.04-27.6600111.53.67-0.94033.34-1.1629.90-4.6612.769.34004.34-52.410.111.1128.11-1.755.310.03.00.0-2.7605.55-15.141.27-37.44-1.4900.012.61
2014 (3)9.19-36.1815.93-9.592.824.8300107.556.052.44033.737.8731.361.7111.6720.68009.12-28.970.0928.5728.610.05.310.03.00.0-1.7706.5461.482.03290.380.2600.01-17.21
2013 (2)14.4017.6202.69000101.410-2.55031.27030.8409.6700012.8400.07028.6105.3103.00-4.2604.0500.520-3.7400.010
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
22Q2 (20)25.74-8.041.8640.22-22.2212.315.6385.2000035.88-12.32-8.381.745.4514.4742.68-10.03-1.026.75-8.18-10.9428.572.625.8500028.3615.52150.971.01-4.7294.2327.750.00.06.467.8521.664.3946.3346.339.29-1.3825.8820.149.428.36-3.03-31.1735.126.26-11.95131.00.00-1.720
22Q1 (19)27.992.5353.8851.7112.7355.293.04-53.3-53.300040.92-1.5914.881.6513.01870.5947.441.6318.1629.13-1.68-4.5727.84-5.7236.9400024.55179.9301.06135.56178.9527.750.00.05.990.012.813.00.00.09.42-2.9961.0318.41-1.5530.01-2.3147.3845.777.1133.65347.170.0000
21Q4 (18)27.348.85173.2745.8735.6777.586.5166.5000041.581.018.391.46-5.812533.3346.684.2417.3229.63-0.03-5.9829.53-5.1184.790008.7743.0733.890.45-6.2555.1727.750.00.05.990.012.813.00.00.09.7117.8443.018.78.5323.84-4.3910.04-8.45.3258.3394.160.0000
21Q3 (17)18.34-27.429.8233.81-5.59-5.513.910000041.175.1322.461.551.97318.9244.783.8720.9929.64-1.321.4831.1215.3114.180006.13-45.75-3.770.48-7.6977.7827.750.0-10.85.9912.8112.813.00.00.08.2411.65135.4317.239.8245.89-4.88-4.51.013.3623.99334.970.0000
21Q2 (16)25.2738.92196.9435.817.5431.170-100.0000039.169.9444.241.52794.1246.1543.117.3734.0130.04-1.6123.0826.9932.7657.3800011.3079.940.5236.84300.027.750.0-10.85.310.00.03.00.00.07.3826.15135.7815.6910.8137.15-4.67-9.6219.22.7170.44202.260.0000
21Q1 (15)18.1982.0810.5833.328.9212.886.510-46.1500035.621.4217.330.17383.33-96.8840.150.913.1930.53-3.1317.9220.3327.2227.060000-100.0-100.00.3831.03153.3327.750.0-1.285.310.00.03.00.00.05.85-13.84179.914.16-6.2336.15-4.26-5.1912.71.59-41.97156.990.0000
20Q4 (14)9.99-40.18-3.7625.83-27.81-6.5100-100.000035.124.46-1.29-0.06-116.22-109.8439.797.51-3.5231.527.94.8215.989.985.130006.552.831.550.297.41107.1427.75-10.8-1.285.310.00.03.00.00.06.7994.0302.6915.127.86204.44-4.0517.8511.572.74291.61134.550.0000
20Q3 (13)16.796.2428.2635.7831.069.3500-100.000033.6223.83-13.190.37-64.42-69.4237.0115.05-12.6929.2119.68-5.8314.53-15.28-13.310006.371.43-72.680.27107.6950.031.110.010.675.310.00.03.00.00.03.511.82188.3811.813.23171.49-4.9314.71-38.48-1.4346.0480.980.0000
20Q2 (12)8.51-48.27-28.9127.3-7.46-26.140-100.0-100.000027.15-10.57-16.021.04-80.88766.6732.17-9.3-11.9424.40-5.74-10.6717.157.19-0.750006.28-1.88-67.510.13-13.33-40.9131.1110.6710.675.310.00.03.00.00.03.1349.76160.5411.4410.0264.33-5.78-18.44-129.37-2.655.0265.540.0000
20Q1 (11)16.4558.4826.2529.56.77-19.7712.09-32.8292.5300030.36-14.67-0.525.44791.81494.8735.47-13.991.025.89-13.89-2.116.05.26-8.570006.4-0.78-65.080.157.14-16.6728.110.00.05.310.00.03.00.00.02.09162.39139.4310.4109.68245.51-4.88-6.55-130.19-2.7964.8262.40.0000
19Q4 (10)10.38-20.2822.8427.63-15.56-24.1117.9911143.75325.300035.58-8.131.40.61-49.5974.2941.24-2.712.030.07-3.06-2.8815.2-9.31-19.70006.45-72.34-62.850.14-22.22-33.3328.110.00.05.310.00.03.00.00.0-3.3515.431.774.9614.0245.88-4.58-28.65-61.84-7.93-5.45-2.450.0000
19Q3 (9)13.028.7718.6932.72-11.47-6.750.16-89.68-93.4400038.7319.88.241.21908.335950.042.3916.0410.3931.0213.541.1716.76-3.01-10.0400023.3220.6425.920.18-18.18-25.028.110.00.05.310.00.03.00.00.0-3.9623.425.04.3538.5443.56-3.56-41.27-15.96-7.522.219.940.0000
19Q2 (8)11.97-8.14-14.836.960.521.091.55-49.68-36.4800032.335.932.930.12130.77106.1536.534.011.0827.323.3-9.8417.28-1.26-11.2900019.335.463.260.2222.22-21.4328.110.00.05.310.00.03.00.00.0-5.172.452.453.144.324.32-2.52-18.87-26.63-7.69-3.64-5.490.0000
19Q1 (7)13.0354.2-11.8436.770.9922.733.08-27.19305.2600030.52-13.027.81-0.39-211.4353.0135.12-13.138.3626.45-14.58017.5-7.55-6.6700018.335.59-7.420.18-14.29-30.7728.110.00.05.310.00.03.00.00.0-5.3-7.94-58.213.01-11.47-39.31-2.1225.09-8.16-7.424.13-39.740.0000
18Q4 (6)8.45-22.97-37.4136.413.7676.154.2373.36698.1100035.09-1.9317.950.351650.0166.0440.435.2925.3630.960.98018.931.6126.3700017.36-6.26-7.950.21-12.5-12.528.110.00.05.310.00.03.00.00.0-4.917.01-94.843.412.21-41.28-2.837.82-15.98-7.747.31-56.050.0000
18Q3 (5)10.97-21.92035.09-4.0202.440.0000035.7813.9120.070.02101.03-86.6738.46.25030.661.18018.63-4.36000018.52-1.0700.24-14.29028.110.00.05.310.003.00.00-5.280.3803.030.66-51.75-3.07-54.270-8.35-14.5400.0000
18Q2 (4)14.05-4.940.036.5622.030.02.44221.050.0000.031.4110.950.0-1.95-134.940.036.1411.510.030.3000.019.483.890.0000.018.72-5.450.00.287.690.028.110.00.05.310.00.03.00.00.0-5.3-58.210.03.01-39.310.0-1.99-1.530.0-7.29-37.290.00.0000.0

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。