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)15.01-18.699.09220.070.16300.00067.97.4216.567.398.3111.5412.243.845.832.460.203.650.00.2-9.097.811.435.241.30.13-18.7543.5322.7648.8624.33-0.28043.2522.420.01-18.2
2022 (9)18.46-0.162.84-36.180.0400063.2112.9815.4223.467.4518.8211.795.175.69-0.87003.65157.040.2257.147.00.03.6851.440.16100.035.4629.0939.331.09-0.13035.3329.370.01123.88
2021 (8)18.4948.394.4520.92000055.9540.6512.4974.696.279.0411.21-22.475.7447.56001.42846.670.14133.337.00.02.4342.110.08-20.027.4743.2229.9842.83-0.16027.3142.980.000
2020 (7)12.4653.263.68185.27000039.7818.577.1550.535.75127.2714.4591.683.89-29.27000.1500.0620.07.00.01.7137.90.1100.019.1834.1320.9934.64-0.08019.134.510.000
2019 (6)8.1389.071.29-19.38000033.557.094.75-12.22.5331.777.5423.055.5-30.9900000.05150.07.016.671.2477.140.0525.014.330.1215.5932.91-0.1014.229.80.000
2018 (5)4.3-26.51.664.951.13105.450031.3343.585.4178.551.9266.966.1316.287.97141.52004.88960.870.02100.06.00.00.779.490.040.010.9986.5911.7385.6-0.05010.9487.010.000
2017 (4)5.85125.870.9700.55-8.330021.8231.533.0362.031.151.775.27-22.623.310.74000.46-60.00.01-50.06.00.00.3985.710.0405.8960.056.3262.47-0.0405.8560.710.000
2016 (3)2.59-15.64000.6-38.140016.5926.831.8747.241.1366.186.8131.022.98-7.45001.15-34.290.02-60.06.00.00.21162.5003.6889.693.8992.57-0.0403.6487.630.000
2015 (2)3.07-20.05000.970.00013.0842.021.2784.060.6851.115.206.43.2254.07001.752.340.0566.676.00.00.08700.0001.94162.162.02169.33001.94162.160.000
2014 (1)3.84109.84000.9783.02009.2156.370.6953.330.45164.714.8969.292.0916.11001.71-15.350.03200.06.020.00.010000.741133.330.751150.0000.741133.330.000
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)15.01-36.53-18.699.0992.99220.070.16-5.88300.000020.3821.5314.755.7451.8536.998.31-7.9711.5412.24-11.523.845.83-4.742.460.20.003.6548.980.00.225.0-9.097.80.011.435.20.041.30.130.0-18.7543.5315.1922.7648.8613.3124.33-0.28-75.0-115.3843.2514.9322.420.01-1.62-18.2
23Q3 (19)23.65130.7360.564.71-26.5232.680.1770.0466.6700016.773.842.133.783.28-10.219.032.38-0.3313.831.83-6.886.1211.88-6.990.2002.45-3.54-33.960.16-15.79-27.277.811.4311.435.20.041.30.130.0-18.7537.7911.1120.6243.129.6122.6-0.1638.460.037.6311.520.730.01-23.5-15.0
23Q2 (18)10.251.79-47.496.4117.8316.330.10.0400.000016.1510.6214.133.668.287.028.8218.2315.1413.5814.595.875.47-7.13-19.320002.54-0.78-30.410.19-13.6435.717.00.00.05.241.341.30.13-18.75-18.7534.016.7824.9939.3410.2626.74-0.26-85.71-36.8433.756.4324.910.01-8.34172.67
23Q1 (17)10.07-45.45-49.625.4491.55-17.820.1150.0900.000014.6-17.79-1.883.38-19.33-6.117.460.1316.9311.850.5810.295.893.51-6.80002.56-29.8677.780.220.057.147.00.00.03.680.051.440.160.0100.031.85-10.1826.7935.68-9.2129.18-0.14-7.69-40.031.71-10.2526.740.0118.58166.55
22Q4 (16)18.4625.32-0.162.84-20.0-36.180.0433.33000017.768.1614.294.19-0.4814.177.45-17.7718.8211.79-20.665.155.69-13.53-0.870003.65-1.62157.040.220.057.147.00.00.03.680.051.440.160.0100.035.4613.1829.0939.311.7431.09-0.1318.7518.7535.3313.3529.370.012.23123.88
22Q3 (15)14.73-24.54-9.963.55-35.57-10.130.0350.0000016.4216.048.534.2123.116.629.0618.2827.2514.8515.7813.776.58-2.9530.30003.711.64168.840.2257.1469.237.00.00.03.680.051.440.160.0100.031.3315.1431.6935.1713.3133.73-0.1615.790.031.1715.3631.910.01145.41104.41
22Q2 (14)19.52-2.3515.095.51-16.7794.010.02100.0000014.15-4.912.463.42-5.015.937.6620.0639.0212.8319.3815.226.787.2863.370003.65153.47575.930.140.075.07.00.00.03.6851.4451.440.16100.0100.027.218.3234.8431.0412.3836.8-0.19-90.0-26.6727.027.9934.90.00-10.40
22Q1 (13)19.998.1111.436.6248.76116.340.010000014.88-4.2529.843.6-1.9160.06.381.7539.310.75-4.113.36.3210.161.220001.441.41860.00.140.0133.337.00.00.02.430.042.110.080.0-20.025.12-8.5540.127.62-7.8739.92-0.137.516.6725.02-8.3940.480.00-0.40
21Q4 (12)18.4913.0248.394.4512.6620.9200000015.542.719.983.671.6630.66.27-11.949.0411.21-14.16-22.485.7413.6647.560001.422.9846.670.147.69133.337.00.00.02.430.042.110.080.0-20.027.4715.4743.2229.9813.9942.83-0.160.0-100.027.3115.5742.980.00-6.660
21Q3 (11)16.36-3.5443.513.9539.0851.3400000015.139.5650.13.6122.3777.837.1229.2274.0813.0617.2513.755.0521.69-4.90001.38155.562660.00.1362.5160.07.00.00.02.430.042.110.080.0-20.023.7917.8945.3326.315.9144.66-0.16-6.67-60.023.6317.9745.240.0000
21Q2 (10)16.96-5.4664.982.84-7.1956.9100000013.8120.5165.392.9531.11110.715.5120.31120.411.147.0351.944.155.87-20.350000.54260.0980.00.0833.33100.07.00.00.02.4342.1142.110.08-20.0-20.020.1812.5540.7322.6914.9440.5-0.15-25.0-15.3820.0312.4640.960.0000
21Q1 (9)17.9443.98269.143.06-16.85185.9800000011.46-18.958.952.25-19.93147.254.58-20.3581.7510.40-28.0468.293.920.77-27.940000.150.0200.00.060.050.07.00.00.01.710.037.90.10.0100.017.93-6.5233.2119.74-5.9633.83-0.12-50.0-20.017.81-6.7533.310.0000
20Q4 (8)12.469.353.263.6841.0185.2700000014.1340.1841.442.8138.4258.765.7540.59127.2714.4625.95135.163.89-26.74-29.270000.15200.000.0620.020.07.00.00.01.710.037.90.10.0100.019.1817.1734.1320.9915.4634.64-0.0820.020.019.117.3934.510.0000
20Q3 (7)11.410.8957.682.6144.2-47.2700-100.000010.0820.7217.762.0345.087.964.0963.657.3111.4856.6205.311.92-22.140000.050.0-99.550.0525.00.07.00.0-15.461.710.037.90.10.0100.016.3714.1630.7518.1812.5731.64-0.123.08-66.6716.2714.530.580.0000
20Q2 (6)10.28111.52163.591.8169.16-18.4700-100.00008.3515.81-44.331.453.85-26.322.5-0.7928.217.3318.5505.21-4.23-29.690000.050.0-99.570.040.033.337.00.016.671.7137.937.90.1100.0100.014.346.5425.2416.159.4926.87-0.13-30.0-225.014.216.3624.540.0000
20Q1 (5)4.86-40.22-3.571.07-17.05-73.1200-100.00007.21-27.83-5.130.91-48.59-11.652.52-0.47.236.180.5605.44-1.09-31.830000.050-99.620.04-20.033.337.00.016.671.240.077.140.050.025.013.46-5.8711.9814.75-5.3915.6-0.10.0-150.013.36-5.9211.520.0000
19Q4 (4)8.1312.450.01.29-73.940.00-100.00.0000.09.9916.710.01.7763.890.02.53-2.690.06.1500.05.5-19.350.0000.00-100.00.00.050.00.07.0-15.460.01.240.00.00.050.00.014.314.220.015.5912.890.0-0.1-66.670.014.213.960.00.0000.0

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