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)11.9442.483.42-63.625.19136.990082.61-8.265.27177.3716.1337.3919.5349.7712.75-24.967.8159.7120.687.090.0860.051.287.660.23360.01.71307.145.29182.897.23208.97-1.7103.582137.50.000
2022 (9)8.38-20.729.456.932.19-46.970090.0546.261.9313.0411.7439.2613.04-4.7816.998.084.89-1.8119.31-9.810.0525.047.636.840.0500.4201.87306.522.34408.7-1.7100.1600.000
2021 (8)10.57-35.235.9916.544.138.970061.5733.150.4608.4310.7813.69-16.8115.7294.84.9864.921.41-14.90.04300.044.580.000000.4600.460-1.750-1.2900.000
2020 (7)16.32276.045.14-29.13.79-73.420046.244.12-2.8607.61342.4416.46324.938.0767.783.02151.6725.1651.20.01-66.6744.5817.630000-6.820-6.820-1.750-8.5700.00197.45
2019 (6)4.34134.597.25-18.3614.26266.580044.4115.92-2.0101.72-46.423.87-53.784.81-14.411.2500.016.64-41.310.03-57.1437.9-20.530000-3.960-3.960-1.760-5.7200.000
2018 (5)1.85-81.728.88-29.133.89-56.780038.31-42.27-11.5703.21-9.078.3857.525.62-25.170.2028.355.670.07-12.547.690.00000-19.610-19.610-1.760-21.3700.000
2017 (4)10.12-7.6612.532.969.094.380066.36-14.43-9.5103.5365.735.3293.677.51-9.410026.8342.260.08-38.4647.6911.710000-9.50-9.5000-9.500.0481.11
2016 (3)10.9637.3412.17143.894.6342.460077.558.690.13-92.442.13-27.052.75-32.898.296.560.07-36.3618.863.510.138.3342.6921.3100000.0100.0100.010.00.0200.02-0.95
2015 (2)7.98183.994.99152.023.25-28.880071.3513.811.720.582.924.664.09-8.047.782.910.11018.22-19.020.12140.035.1911.610000-0.120-0.1200.010-0.1100.0273.03
2014 (1)2.81-24.261.98-44.544.57-54.210062.6927.831.71-36.192.7945.314.4513.677.5670.270022.514.390.05-16.6731.53-19.150000-1.840-1.84000-1.8400.01150.71
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)11.94-6.0642.483.42-27.85-63.625.1930.4136.9900018.55-0.16-34.570.95-15.93-23.3916.1332.3237.3919.5348.0249.7712.75-0.62-24.967.81-3.2259.7120.682.127.090.0814.2960.051.280.07.660.230.0360.01.710.0307.145.2921.89182.897.2315.13208.97-1.710.00.03.5836.122137.50.00-1.240
23Q3 (19)12.7150.5940.294.746.52-62.353.9818.81-57.6600018.58-21.57-18.261.13-20.98391.312.1929.687.6913.1935.5-1.9412.8322.31-37.358.0751.9864.6920.25-5.1122.80.070.040.051.287.667.660.230.0360.01.710.0307.144.3435.2578.126.2821.94470.91-1.710.00.02.6375.33345.790.00-14.970
23Q2 (18)8.44-10.979.94.45-37.06-41.833.3537.3-67.9400023.698.7225.281.43-18.75921.439.4-2.1930.929.73-7.032.3410.49-23.71-36.085.31-0.569.7121.3418.4952.430.0740.075.047.630.05.940.23360.0360.01.71307.14307.143.21-11.81646.515.1525.61472.22-1.710.02.291.5-22.28213.640.00-1.450
23Q1 (17)9.4813.1328.467.07-24.7916.472.4411.42-76.6500021.79-23.148.621.7641.94506.99.61-18.1427.2810.47-19.69-2.5613.75-19.0717.225.349.24.518.01-6.7324.720.050.025.047.630.06.840.050.000.420.003.6494.65385.334.175.21446.67-1.710.0-11.041.931106.25344.30.0000
22Q4 (16)8.38-7.51-20.729.4-25.3456.932.19-76.7-46.9700028.3524.7326.281.24439.13-49.3911.743.7139.2613.04-3.08-4.7816.99-17.048.084.89-0.2-1.8119.3117.1-9.810.050.025.047.630.06.840.050.000.420.001.87192.19306.522.34112.73408.7-1.710.02.290.16114.95112.40.0000
22Q3 (15)9.0617.974.1412.5964.5883.269.4-10.05108.4300022.7320.261.660.2364.29121.711.3257.6663.1113.4541.42-3.9420.4824.879.494.91.2471.3316.4917.79-27.040.0525.0047.635.946.840.050.000.420.000.6448.84132.161.122.22155.28-1.712.292.29-1.0718.9471.390.000-100.0
22Q2 (14)7.684.07-9.867.6526.0312.510.450.0168.6400018.91-5.7338.130.14-51.72114.897.18-4.9-28.569.51-11.48-53.6216.4139.940.624.84-5.2865.1914.0-3.05-42.150.040.0300.044.960.850.850.05000.42000.43-42.67146.740.920.0197.83-1.75-13.640.0-1.32-67.0950.560.000-100.0
22Q1 (13)7.38-30.180.966.071.3472.9310.45153.03150.000020.06-10.6576.430.29-88.161350.07.55-10.44-17.9310.75-21.52-44.4511.73-25.3821.055.112.6172.0514.44-32.55-40.940.040.0300.044.580.00.00000000.7563.04111.030.7563.04111.03-1.5412.012.0-0.7938.7690.760.000-100.0
21Q4 (12)10.5721.49-35.235.99-12.8116.544.13-8.438.9700022.4559.67115.042.45331.132141.678.4321.4710.7813.69-2.22-16.8115.7237.7794.84.9874.1364.921.41-5.27-14.90.040300.044.580.00.00000000.46123.12106.740.46123.12106.74-1.750.00.0-1.2965.5184.950.00-100.0-100.0
21Q3 (11)8.72.11139.016.871.034.414.5115.94-67.1500014.062.74.15-1.06-12.77-180.926.94-30.9562.1514.00-31.7350.0811.41-2.23132.862.86-2.39-7.1422.6-6.6153.640-100.0-100.044.580.017.63000000-1.99-116.370.3-1.99-116.370.3-1.750.0-0.57-3.74-40.0755.690.01185.9190.03
21Q2 (10)8.5216.55127.816.893.73-16.053.89-6.94-71.7300013.6920.411.76-0.94-4800.0-264.9110.059.24297.2320.516.03259.3711.6720.43179.192.93-1.35-5.7924.2-1.0257.860.010.0-50.044.580.017.63000000-0.9286.4788.51-0.9286.4788.51-1.750.0-0.57-2.6768.7772.620.002.01-36.46
21Q1 (9)7.31-55.21150.343.51-31.71-58.614.1810.29-71.0300011.378.9113.130.02116.67100.439.220.89438.0119.3417.54378.49.6920.07130.172.97-1.66-6.0124.45-2.8251.110.010.0-66.6744.580.017.63000000-6.80.2920.75-6.80.2920.75-1.750.00.57-8.550.2317.310.00-0.046.39
20Q4 (8)16.32348.35276.045.14-21.88-29.13.79-72.4-73.4200010.44-22.673.67-0.12-109.1689.927.6177.8342.4416.4676.38324.848.0764.6967.783.02-1.95151.6725.1671.0451.20.01-50.0-66.6744.5817.6317.63000000-6.82-1.79-72.22-6.82-1.79-72.22-1.75-0.570.57-8.57-1.54-49.830.00-34.81197.45
20Q3 (7)3.64-2.67-15.946.58-18.77-26.9713.73-0.2246.2200013.510.212.881.31129.82255.954.2869.1780.599.3363.4904.917.224.933.08-0.962980.014.71-4.04-33.230.020.0-50.037.90.00.0000000-6.716.35-142.75-6.716.35-142.75-1.740.00.57-8.4413.44-87.140.01-4.41373.12
20Q2 (6)3.7428.08130.868.1-4.48-29.0713.76-4.6464.400012.2521.8919.980.57112.34328.02.5347.95-17.865.7141.1404.18-0.71-11.253.11-1.58015.33-5.25-31.680.02-33.33-60.037.90.020.7000000-8.016.64-26800.0-8.016.64-26800.0-1.741.140.57-9.755.71-466.860.0170.810
20Q1 (5)2.92-32.72-4.898.4816.97-12.1214.431.1966.8200010.05-0.2-17.35-4.62-288.24-1750.01.71-0.58-37.594.044.3804.21-12.47-15.463.16163.33016.18-2.76-29.470.030.0-50.037.90.0-20.53000000-8.58-116.6746.38-8.58-116.6746.38-1.760.00.0-10.34-80.7741.780.00179.450
19Q4 (4)4.340.230.07.25-19.530.014.2651.860.0000.010.07-15.80.0-1.19-41.670.01.72-27.430.03.8700.04.813.00.01.21100.00.016.64-24.470.00.03-25.00.037.90.00.0000.0000.0-3.96-43.480.0-3.96-43.480.0-1.76-0.570.0-5.72-26.830.00.003.680.0

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。