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)1.21-9.70.65-45.380.9939.440015.81-27.710.01-99.623.97-13.3225.1119.912.62-21.32007.4675.120.04-33.338.240.01.6919.01002.2-36.423.89-20.93002.2-36.420.03-21.64
2022 (9)1.3426.421.19-49.150.71-39.830021.878.642.64282.614.58-3.3820.94-11.063.33-10.96004.26-1.160.060.08.240.01.425.970.04100.03.4668.784.9244.28003.4672.140.03-26.59
2021 (8)1.06-17.192.34310.531.189.260020.1325.420.6918.974.7449.5323.5519.223.7441.13004.31-22.760.06-40.08.240.01.344.690.0202.050.493.412.71-0.0402.01-0.50.0512.56
2020 (7)1.2833.330.57-75.111.0821.350016.05-22.580.58-49.573.17-22.1119.750.62.65-17.19005.5819.230.1-16.678.240.01.289.4002.04-17.413.32-8.54-0.0202.02-17.890.0415.68
2019 (6)0.96-12.732.291045.00.89-23.930020.73-4.781.158.494.07-7.519.63-2.863.219.85004.68131.680.129.098.242.111.1710.38002.472.923.634.91-0.0102.462.070.04-13.55
2018 (5)1.166.670.2-91.971.1727.170021.771.161.06-12.44.4-15.0620.21-16.032.67-18.1002.0266.940.11120.08.072.931.0612.77002.4-2.833.461.470.01-50.02.41-3.210.0463.51
2017 (4)0.66-67.332.4948.210.92-15.60021.525.961.21-39.85.1812.1224.075.823.264.82001.21-42.650.0566.677.841.950.9427.03002.47-10.833.41-2.850.02-50.02.49-11.390.02110.92
2016 (3)2.0261.61.6869.71.09-25.340020.313.362.0179.464.6223.8622.7519.843.1116.92002.11-39.890.03-25.07.691.990.7417.46002.7766.873.5153.280.04-33.332.8163.370.01-4.8
2015 (2)1.25-13.190.99-17.51.4632.730019.651.451.1257.753.735.3718.983.872.66-9.52003.5124.030.04-33.337.5415.290.6312.5001.6662.752.2944.940.0620.01.7260.750.0128.36
2014 (1)1.4492.01.293.551.142.860019.379.990.7147.923.545.6718.28-3.932.9436.11002.83-3.410.060.06.542.030.569.8001.02108.161.5828.460.0525.01.07101.890.01-5.78
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)1.2142.35-9.70.65-33.67-45.380.997.6139.440003.997.84-10.140.11200.0173.333.9710.58-13.3225.1113.7319.962.62-10.88-21.320007.4610.0375.120.040.0-33.338.240.00.01.690.019.0100-100.02.24.27-36.423.892.37-20.930002.24.27-36.420.03-13.43-21.64
23Q3 (19)0.85-65.02-47.850.98-6.672.080.9213.5827.780003.79.47-26.88-0.1121.43-150.03.5910.46-23.4522.0819.74.742.940.68-17.880006.7810.652.70.04-20.0-42.868.240.00.01.690.019.0100-100.02.11-4.95-39.713.8-2.81-23.3900-100.02.11-4.95-39.890.03-8.37-19.22
23Q2 (18)2.4377.371.671.05-28.575.00.8114.0814.080003.38-28.69-46.52-0.14-193.33-129.173.25-31.58-43.1818.44-20.16-29.092.92-12.05-27.90006.1328.2460.890.05-16.67-28.578.240.00.01.690.019.0100-100.02.22-5.93-32.323.91-3.46-17.5100100.02.22-5.93-32.110.03-9.37-19.38
23Q1 (17)1.372.24-57.721.4723.5396.00.710.00.00004.746.76-21.780.15200.0-92.824.753.71-4.6223.1010.37-1.833.32-0.3-12.860004.7812.2119.80.060.0-14.298.240.00.01.6919.0119.010-100.0-100.02.36-31.79-16.014.05-17.68-5.1500100.02.36-31.79-15.110.049.01-20.97
22Q4 (16)1.34-17.7926.421.1923.96-49.150.71-1.39-39.830004.44-12.25-7.69-0.15-168.18-650.04.58-2.35-3.3820.93-0.69-11.063.33-6.98-10.960004.26-4.05-1.160.06-14.290.08.240.00.01.420.05.970.040.0100.03.46-1.1468.784.92-0.8144.280-100.0100.03.46-1.4272.140.03-10.76-26.59
22Q3 (15)1.63-31.8-1.810.96-4.0-43.530.721.41-40.50005.06-19.945.420.22-54.1704.69-18.0110.6121.08-18.97-7.233.58-11.61.990004.4416.54-5.930.070.00.08.240.00.01.420.05.970.040.0100.03.56.7174.134.964.6447.180.01200.0133.333.517.3477.270.04-8.55-21.78
22Q2 (14)2.39-26.2325.791.033.33-37.110.710.0-41.80006.324.2915.120.48-77.0354.845.7214.8616.9726.0110.52-7.924.056.325.780003.81-4.51-24.10.070.0-12.58.240.00.01.420.05.970.040.0100.03.2816.7363.184.7411.0140.65-0.0166.6766.673.2717.6365.150.04-11.16-10.25
22Q1 (13)3.24205.66102.50.75-67.95-33.630.71-39.83-39.320006.0625.9920.242.0910550.0422.54.985.068.0323.53-0.0-19.493.811.8725.740003.99-7.42-24.860.0716.67-22.228.240.00.01.425.9710.940.04100.002.8137.0715.644.2725.2214.78-0.0325.0-50.02.7838.3115.350.051.2713.26
21Q4 (12)1.06-36.14-17.192.3437.65310.531.18-2.489.260004.810.2144.44-0.02071.434.7411.7949.5323.543.5819.163.746.5541.130004.31-8.69-22.760.06-14.29-40.08.240.00.01.340.04.690.020.002.051.990.493.411.192.71-0.04-33.33-100.02.011.52-0.50.05-4.9212.56
21Q3 (11)1.66-12.6315.281.76.9293.181.21-0.8221.00004.8-12.5739.130-100.0-100.04.24-13.2944.2222.72-19.5733.713.519.0125.810004.72-5.98-16.310.07-12.5-30.08.240.00.01.340.04.690.020.002.010.0-4.293.370.0-0.59-0.030.0-50.01.980.0-4.810.054.9214.55
21Q2 (10)1.918.7553.231.5940.71-24.641.224.2764.860005.498.9338.990.31-22.555.04.896.0738.1428.25-3.3648.593.226.275.230005.02-5.4616.20.08-11.11-27.278.240.00.01.344.694.690.02002.01-17.281.013.37-9.413.06-0.03-50.0-200.01.98-17.840.00.0512.1114.44
21Q1 (9)1.625.056.861.1398.25-58.611.178.3300005.0451.35-5.260.4671.4317.654.6145.43-9.4329.2348.0117.453.0314.34-5.020005.31-4.8418.260.09-10.0-18.188.240.00.01.280.09.40002.4319.12-13.523.7212.05-6.53-0.020.0-100.02.4119.31-13.930.040.6424.87
20Q4 (8)1.28-11.1133.330.57-35.23-75.111.088.021.350003.33-3.48-27.29-0.07-163.64-143.753.177.82-22.1119.7516.220.62.65-5.02-17.190005.58-1.0619.230.10.0-16.678.240.00.01.280.09.40002.04-2.86-17.413.32-2.06-8.54-0.020.0-100.02.02-2.88-17.890.04-3.2415.68
20Q3 (7)1.4416.1384.620.88-58.29-62.391.035.140.00003.45-12.66-27.670.11-45.0-54.172.94-16.95-31.9416.99-10.6102.79-8.82-15.710005.6430.5617.010.1-9.09-23.088.240.00.01.280.09.40002.15.53-9.093.393.67-2.59-0.02-100.002.085.05-9.960.044.8318.15
20Q2 (6)1.2421.5745.882.11-22.71-5.80.740-32.110003.95-25.75-31.660.2-41.18-52.383.54-30.45-38.5419.01-23.6203.06-4.085.880004.32-3.79-12.550.110.0-15.388.240.00.01.289.49.40001.99-29.18-3.863.27-17.841.24-0.010.0-200.01.98-29.29-4.810.0422.338.26
20Q1 (5)1.026.25-47.152.7319.2137.880-100.0-100.00005.3216.16-5.00.34112.53.035.0925.06-10.0724.8926.7703.19-0.3113.120004.49-4.06161.050.11-8.33-8.338.240.02.111.170.010.380002.8113.773.313.989.645.01-0.010.0-200.02.813.822.560.03-6.77-14.11
19Q4 (4)0.9623.080.02.29-2.140.00.89-11.00.0000.04.58-3.980.00.16-33.330.04.07-5.790.019.6300.03.2-3.320.0000.04.68-2.90.00.12-7.690.08.240.00.01.170.00.0000.02.476.930.03.634.310.0-0.0100.02.466.490.00.04-1.170.0

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