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)80.71-8.4944.392.5915.29-10.320052.12-1.994.34110.687.18-30.4313.78-29.013.72-53.6200000.01-50.010.750.05.343.891.62-45.6421.4424.828.412.3-3.76017.6813.620.1384.42
2022 (9)88.2-2.7243.2737.7117.05103.220053.1824.542.06-48.8810.3236.6919.419.758.02-29.710017.25-33.190.02100.010.750.05.148.672.9817.7917.18-8.2825.29-2.69-1.62015.56-1.210.07134.82
2021 (8)90.67-8.8131.42-30.398.39-41.90042.7-11.964.03-44.417.55-31.1117.68-21.7611.41251.080025.82208.850.01-90.9110.750.194.7317.372.53-26.6718.73-0.7425.99-1.4-2.98015.75-3.610.03340.5
2020 (7)99.4355.745.1449.3714.4400048.5-15.587.2513.6410.96-0.6322.6017.73.25-2.69008.36-40.880.11266.6710.730.754.0318.883.45018.87-4.9426.3613.38-2.53016.34-0.370.0186.27
2019 (6)63.8620.6530.2284.83000057.4528.646.38114.0911.03-16.0619.20-34.753.34-33.470014.142.170.03-50.010.651.043.399.350019.8522.8323.2520.72-3.45016.41.230.00-33.59
2018 (5)52.93-16.8416.35-34.1000044.6641.822.98168.4713.14120.129.4255.195.02-13.60013.8400.0620.010.540.03.13.680016.1617.6119.2615.190.04-97.816.24.110.01-4.06
2017 (4)63.652.9624.8166.96000031.49-23.811.11-88.455.979.7418.9644.045.8171.8900000.05-28.5710.540.02.9948.020013.74-28.7716.72-21.541.82-42.4115.56-30.690.010
2016 (3)61.8228.8214.86291.05000041.33-30.099.61-12.725.44-13.6513.1623.523.38-14.4300000.0716.6710.540.02.02119.570019.2912.8121.3118.193.16-63.0422.45-12.480.000
2015 (2)47.9930.83.8-63.6000059.129.9711.0119.166.3-21.5410.66-28.663.95-24.4700000.06-14.2910.5415.950.9200017.114.6118.0320.848.55-5.5225.657.010.000
2014 (1)36.6917.6710.440000053.7644.719.248.718.03128.1214.9457.645.23105.9100000.07133.339.09-32.57000014.9271.6914.9271.699.0522.4623.9749.070.000
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
23Q4 (20)80.717.21-8.4944.392.212.5915.29234.57-10.3200013.36-1.4-17.071.6624.81930.07.18-39.0-30.4313.78-35.78-29.023.72-36.73-53.620000-100.0-100.00.01-50.0-50.010.750.00.05.340.03.891.620.0-45.6421.448.4524.828.46.2112.3-3.76-954.55-132.117.68-12.5213.620.134.8984.42
23Q3 (19)75.281.18-7.1643.431.5938.494.57129.65-73.7700013.5513.29-16.051.3366.25-23.1211.7770.3310.7221.4578.37-2.865.888.69-45.000013.01-17.71-30.280.020.00.010.750.00.05.340.03.891.620.0-45.6419.777.2113.7526.745.284.860.44112.32588.8920.2135.9116.890.12-3.0340.05
23Q2 (18)74.4-2.46-14.2642.752.1734.11.990.0-91.4600011.96-9.74-6.20.845.45-48.056.91-18.42-21.5712.03-17.3-43.955.41-15.2-57.200015.81-4.4132.970.02100.00.010.750.00.05.343.893.891.62-45.64-45.6418.444.0617.8325.4-1.76.86-3.57-315.12-279.7914.87-11.81.090.1215.77320.08
23Q1 (17)76.28-13.51-15.1941.84-3.332.21.99-88.33-91.4300013.25-17.7562.180.55375.0154.468.47-17.9355.4114.54-25.087.126.38-20.45-44.7600016.54-4.1244.450.01-50.00.010.750.00.05.140.08.672.980.017.7917.723.140.025.842.173.44-0.8646.91-170.4916.868.35-10.980.1156.57263.24
22Q4 (16)88.28.77-2.7243.2737.9837.7117.05-2.12103.2200016.11-0.1945.4-0.2-111.5656.5210.32-2.9236.6919.41-12.19.88.02-24.98-29.7100017.25-7.56-33.190.020.0100.010.750.00.05.140.08.672.980.017.7917.18-1.15-8.2825.29-0.82-2.69-1.62-1700.045.6415.56-10.01-1.210.07150.27134.82
22Q3 (15)81.09-6.55-4.6631.36-1.63-4.2417.42-25.27000016.1426.5978.151.7312.3471.2910.6320.6694.6922.082.9184.910.69-15.4311.9400018.6656.94-19.050.020.00.010.750.00.05.140.08.672.980.017.7917.3811.05-11.5125.57.28-5.2-0.0990.4397.7717.2917.5410.760.03-7.492.65
22Q2 (14)86.77-3.522.3631.880.7314.4323.310.39000012.7556.067.691.54252.4830.518.8161.6513.2421.4658.0737.5912.649.44145.4400011.893.84-48.210.02100.0-60.010.750.00.05.148.678.672.9817.7917.7915.65-11.68-13.9623.77-4.84-6.6-0.94-177.0575.5814.71-22.332.580.030.1333.73
22Q1 (13)89.94-0.812.2331.650.735.0123.22176.7600008.17-26.26-23.86-1.01-119.57-143.915.45-27.81-32.4713.57-23.21-17.2911.551.23219.0600011.45-55.65-49.980.010.0-87.510.750.00.04.730.017.372.530.0-26.6717.72-5.39-16.3424.98-3.89-12.871.22140.94141.518.9420.253.840.031.22384.28
21Q4 (12)90.676.61-8.8131.42-4.06-30.398.390-41.900011.0822.3-21.36-0.46-145.54-118.47.5538.28-31.1117.6848.02-21.7911.4119.48251.0800025.8212.02208.850.01-50.0-90.9110.750.00.194.730.017.372.530.0-26.6718.73-4.63-0.7425.99-3.38-1.4-2.9826.05-17.7915.750.9-3.610.03105.33340.5
21Q3 (11)85.050.3313.7932.7517.55-4.4400-100.00009.06-23.48-31.521.01-14.41-63.545.46-29.82-44.911.94-23.42-41.789.5585.44183.3800023.050.3900.02-60.0100.010.750.00.754.730.017.372.530.0-26.6719.647.9718.126.95.711.57-4.03-4.684.515.618.8625.790.01108.48577.28
21Q2 (10)84.77-3.6525.3327.86-7.564.0700-100.000011.8410.346.471.18-48.7-20.817.78-3.591.1715.59-4.98-0.655.1542.2769.4100022.960.3100.05-37.5150.010.750.00.944.7317.3717.372.53-26.67-26.6718.19-14.1231.2425.45-11.2319.26-3.85-30.9533.2814.34-21.3877.260.0111.77176.68
21Q1 (9)87.98-11.5235.5430.14-33.2314.080-100.0-100.000010.73-23.856.772.3-8.0379.178.07-26.3716.2816.41-27.3925.883.6211.380.2800022.89173.800.08-27.27300.010.750.190.944.030.018.883.450.0021.1812.2428.7528.678.7644.43-2.94-16.2128.4718.2411.6347.810.01-7.9376.93
20Q4 (8)99.4333.0355.745.1431.7249.3714.440.56000014.096.51.292.5-9.7527.5510.9610.6-0.6322.6010.1817.733.25-3.56-2.690008.360-40.880.111000.0266.6710.730.560.754.030.018.883.450.0018.8713.47-4.9426.369.3313.38-2.5340.0526.6716.3431.67-0.370.01215.786.27
20Q3 (7)74.7410.538.5134.2728.0234.5514.360.49000013.2318.97-4.892.7785.913.369.9128.87-13.1520.5130.6803.3710.86-8.9200000-100.00.01-50.0-66.6710.670.191.044.030.018.883.450.0016.6319.99-7.0424.1112.9813.25-4.2226.86-145.3512.4153.4-23.250.00-14.83-35.74
20Q2 (6)67.644.2127.7426.771.329.8514.290.56000011.1210.65-27.61.49210.4220.167.6910.81-31.8915.7020.403.04-15.79-20.6300000-100.00.020.0-50.010.650.01.044.0318.8818.883.450013.86-15.74-8.8821.347.5114.67-5.77-40.39-859.218.09-34.44-49.340.00-28.52-33.7
20Q1 (5)64.911.6436.6526.42-12.5742.6614.210000010.05-27.75-29.570.48-75.51-4.06.94-37.08-37.4813.04-32.0903.618.08-19.960000-100.0-100.00.02-33.33-60.010.650.01.043.390.09.3500016.45-17.13-1.2619.85-14.620.46-4.11-19.13-323.3712.34-24.76-33.30.00-3.07-22.88
19Q4 (4)63.8618.350.030.2218.650.0000.0000.013.910.00.01.96-26.870.011.03-3.330.019.2000.03.34-9.730.0000.014.140.570.00.030.00.010.650.850.03.390.00.0000.019.8510.960.023.259.210.0-3.45-100.580.016.41.420.00.008.920.0

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