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)80.6188.2199.97-20.117.6952.28001107.8816.338.0321.81229.845.8820.75-8.96195.24-20.799.661107.521.65-46.293.3878.8448.4619.7129.212.091.65-54.55101.2219.74132.0715.655.330106.5529.750.000
2022 (9)42.8338.61125.1484.955.05359.0900952.5741.6931.22153.41217.0840.9222.79-0.54246.4983.280.8-11.1140.31139.091.8918.1240.482.0726.054.793.6329.6484.5333.54114.225.54-2.41082.1242.620.000
2021 (8)30.9-31.867.66247.151.1000672.37.3112.32-16.02154.0415.4522.917.59134.4962.490.9-10.8916.8624.891.646.7939.66-0.2524.866.192.8-21.5763.31.9590.972.12-5.72057.583.320.000
2020 (7)45.3148.8519.49-16.640000626.490.6614.670.41133.425.0721.304.3982.7717.151.01-2.8813.51173.581.09-42.3339.761.923.416.63.57-9.3962.096.3589.085.68-6.36055.731.770.000
2019 (6)30.4429.3123.38-10.420000622.411.0414.61-24.26126.98-1.0320.40-10.8770.65-22.281.04-11.111.0601.89-15.6239.020.2121.969.643.94157.5258.38-5.6984.290.98-3.62054.76-5.340.000
2018 (5)23.54-36.6426.1-2.90.82000560.5-1.4819.29-6.54128.327.2422.8929.1590.935.591.17-3.31002.24348.038.946.1620.0311.461.5341.6761.94.7283.476.79-4.05057.853.490.000
2017 (4)37.15-12.7726.8813.950000568.97.7920.641.03100.832.7417.72-4.6867.048.641.21-9.0211.74-14.930.521.9536.683.8817.9712.881.080.059.118.278.169.1-3.21055.99.590.000
2016 (3)42.5932.3123.5914.070000527.791.1420.433.5598.140.5518.59-0.5861.71-6.341.33-11.9213.800.41-28.0735.315.3115.9214.121.080.054.639.8571.6410.61-3.62051.01-1.260.000
2015 (2)32.19-23.920.682.120000521.8329.419.7343.3997.629.9418.700.4265.8947.471.518.63000.57-5.033.531.9813.9510.891.080.049.7319.8364.7717.421.93211.2951.6622.650.000
2014 (1)42.3-21.7820.25-10.040000403.2710.0213.76-9.3575.1135.8218.6323.4544.6842.341.39-65.59000.65.2632.881.9512.5813.741.080.041.54.8255.166.630.62042.128.840.000
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
24Q2 (20)116.6216.97155.6395.487.89-11.736.59-13.970.92000307.1320.0415.3511.6555.3323.15239.7813.1516.1620.829.138.42210.815.69-6.918.78-0.571119.4418.36-4.72-39.846.01105.12219.6848.530.016.0733.0113.0513.051.08-34.55-34.5588.03-19.0312.4122.12-12.5111.8513.0-21.69-11.38101.03-19.388.650.0000
24Q1 (19)99.723.68133.1188.5-11.47-24.627.66-0.3928.74000255.85-13.811.267.5-13.6930.43211.92-7.812.7319.07-8.062.54199.462.16-14.678.83-8.591061.8419.27-10.99-46.752.93-13.3140.1948.530.1418.1929.20.012.091.650.0-54.55108.727.4120.43139.585.6916.3716.6211.44918.4125.3217.6236.350.0000
23Q4 (18)80.6146.9688.2199.97-1.82-20.117.696.5152.28000296.851.632.038.69-38.46-15.63229.846.435.8820.755.87-8.96195.24-17.48-20.799.66-0.511107.521.656.34-46.293.3869.8578.8448.4612.0519.7129.20.012.091.650.0-54.55101.229.2719.74132.076.9515.655.33-73.52321.16106.55-5.5129.750.0000
23Q3 (17)54.8520.2390.65101.82-5.87-1.077.2210.5782.78000292.19.710.114.1249.2614.7215.954.620.1719.602.07-22.54236.614.485.679.711248.611042.3520.36-33.29-55.161.995.8561.7943.253.449.2729.20.012.091.650.0-54.5592.6318.2725.38123.4913.1119.2420.1337.221002.69112.7621.2657.380.0000
23Q2 (16)45.626.66105.96108.17-7.8763.896.539.75134.05000266.275.3931.979.4664.5269.23206.429.818.2719.203.22-16.39226.46-3.1221.150.72-5.26-17.2430.52-15.67-32.61.88-10.0562.0741.811.835.4729.212.0912.091.65-54.55-54.5578.32-13.2527.18109.18-8.9819.6514.67800.0471.3992.991.1861.360.0000
23Q1 (15)42.77-0.1424.11117.41-6.1853.125.9517.82286.36000252.66-13.1629.865.75-44.1790.4187.99-13.415.7918.60-18.38-18.26233.76-5.1654.70.76-5.0-16.4836.19-10.22109.82.0910.5850.3641.061.433.5326.050.04.793.630.029.6490.286.836.13119.955.0427.621.63167.63158.8491.9111.9244.630.0000
22Q4 (14)42.8348.8738.61125.1421.5984.955.0527.85359.09000290.959.6652.7110.3-16.33210.24217.080.740.9222.79-9.92-0.54246.4910.0883.280.8-5.88-11.1140.31-11.23139.091.8953.6618.1240.482.272.0726.050.04.793.630.029.6484.5314.4233.54114.210.2725.54-2.41-8.0757.8782.1214.6142.620.0000
22Q3 (13)28.7729.891.09102.9255.9494.853.9541.58276.19000265.3131.553.0912.31120.21268.56215.5823.5166.325.3010.1827.38223.9219.7958.170.85-2.3-8.645.410.29184.521.236.03-23.1239.58-0.15-0.3826.050.04.793.630.029.6473.8819.9722.16103.5613.4917.49-2.2343.5468.7271.6524.3334.30.0000
22Q2 (12)22.15-35.72-35.2166.0-13.93192.042.7981.17200.0000201.763.730.145.5985.191.44174.547.5148.4222.960.927.01186.9223.737.670.87-4.4-9.3845.28162.49193.261.16-16.55-26.1139.64-0.05-0.2526.054.794.793.6329.6429.6461.58-7.157.7991.25-2.927.61-3.95-42.638.9557.63-9.3213.760.0000
22Q1 (11)34.4611.52-21.9776.6813.33266.011.5440.00000194.562.1226.83.02-9.0410.22162.355.3931.3722.76-0.6819.01151.1112.3650.150.911.11-8.0817.252.319.521.39-13.1213.0139.660.0-0.2524.860.06.192.80.0-21.5766.324.772.393.993.322.36-2.7751.5748.863.5510.376.950.0000
21Q4 (10)30.98.57-31.867.6628.1247.151.14.760000190.539.9411.453.32-0.6-2.64154.0418.8315.4522.9115.377.59134.49-5.062.490.9-3.23-10.8916.865.6424.891.60.046.7939.66-0.18-0.2524.860.06.192.80.0-21.5763.34.661.9590.973.212.12-5.7219.7810.0657.587.933.320.0000
21Q3 (9)28.46-16.76-25.1652.82133.7240.111.0512.90000173.311.781.33.3414.38-29.54129.6310.23-12.9119.869.85-17.8141.574.2773.150.93-3.12-7.9215.963.3718.221.61.9125.039.73-0.03-0.0824.860.06.192.80.0-21.5760.485.862.8488.143.942.74-7.13-10.28.7153.355.314.610.0000
21Q2 (8)34.19-22.5833.6122.67.88-25.390.9300000155.031.042.812.926.57-27.18117.6-4.84-10.718.08-5.46-14.55135.7734.9149.820.96-3.03-4.9515.44-1.9719.781.5727.6412.9539.74-0.051.8524.866.196.192.8-21.57-21.5757.13-11.885.6684.8-7.654.61-6.47-19.59-109.3950.66-14.74-0.630.0000
21Q1 (7)44.16-2.5428.3720.957.49-8.52000000153.44-10.2414.82.74-19.658.73123.58-7.388.8319.12-10.210100.6421.597.640.99-1.98-1.9815.7516.67129.931.2312.84-24.5439.760.01.923.410.06.63.570.0-9.3964.834.416.4591.823.085.78-5.4114.944.5959.426.627.590.0000
20Q4 (6)45.3119.1448.8519.49-48.3-16.64000000170.95-0.086.463.41-28.0623.55133.42-10.375.0721.30-11.85082.771.2417.151.010.0-2.8813.50.01173.581.09-14.84-42.3339.760.01.923.410.06.63.570.0-9.3962.095.586.3589.083.835.68-6.3618.57-75.6955.739.271.770.0000
20Q3 (5)38.0348.6113.3937.724.4619.23000000171.0813.45-3.564.7418.2-15.05148.8513.039.4624.1614.19081.76-9.782.931.010.0-4.7213.54.7301.28-7.91-36.9539.761.91.8723.410.06.63.570.0-9.3958.818.775.4985.795.845.07-7.81-152.75-86.8451.00.04-1.110.0000
20Q2 (4)25.59-25.610.030.2932.270.0000.0000.0150.812.820.04.0159.130.0131.6915.980.021.1600.090.62-3.080.01.010.00.012.8988.180.01.39-14.720.039.020.00.023.416.60.03.57-9.390.054.07-11.220.081.06-6.610.0-3.0945.50.050.98-7.70.00.0000.0

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