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)6.4116.973.75-36.126.9758.770045.21-17.24.3-28.219.55-26.8221.12-11.6212.81-14.710.08-11.112.08-73.670017.350.04.1917.043.16-3.959.8618.817.213.46-3.5206.3423.350.000
2022 (9)5.4845.745.87-7.854.39190.730054.615.465.9939.6313.05-1.4423.90-14.6315.0218.830.090.07.9-21.00017.350.173.5813.653.2911.538.361.4815.1634.88-3.1605.14177.840.000
2021 (8)3.76-22.476.37-30.231.51-45.680047.2931.764.2951.0613.2429.328.00-1.8712.6426.650.090.010.0107.90017.320.03.159.762.95-2.965.1486.2311.2429.49-3.2901.8500.000
2020 (7)4.85-18.499.13-13.792.78-17.990035.89-4.242.8432.7110.24-6.2328.53-2.079.987.430.09-10.04.8114.80017.32-1.652.877.893.0426.672.7633.338.6821.74-2.950-0.1900.000
2019 (6)5.9516.2110.5923.433.39132.190037.488.322.1426.6310.9230.3129.1420.39.29-3.630.10.04.19-34.940017.610.02.666.42.418.812.0726.997.1315.93-3.040-0.9700.000
2018 (5)5.12-12.938.587.651.4621.670034.68.61.69138.038.380.024.22-7.929.6420.80.10.06.4417.090017.610.02.51.632.0222.421.63262.226.1534.87-2.40-0.7700.000
2017 (4)5.882.087.97-10.451.2-66.390031.864.190.71-23.668.382.8226.30-1.317.98-11.530.1-9.095.5-2.310017.618.172.462.931.656.450.45-36.624.56-1.94-2.020-1.5700.000
2016 (3)5.76-8.138.936.53.572.290030.58-2.520.93-41.888.151.2426.653.869.02-1.310.110.05.6311.710016.28-1.032.395.291.550.00.71-40.344.65-7.19-1.650-0.9400.000
2015 (2)6.27-2.186.52-34.473.491192.590031.37-5.81.6125.358.05-16.2325.66-11.089.149.590.110.05.04-41.40016.45-2.082.272.711.55-10.41.19116.365.0111.58-0.4700.7226.320.000
2014 (1)6.4144.379.9511.050.27-82.240033.3-3.90.71-42.749.61-5.7828.86-1.968.343.990.110.08.646.760016.81.022.213.271.73-10.820.55-22.544.49-6.260.0200.571040.00.000
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)6.415.616.973.75-35.57-36.126.9716.9558.7700010.27-10.62-15.610.76-28.3-42.429.55-16.3-26.8221.12-12.78-11.6212.815.09-14.710.080.0-11.112.08-16.8-73.6700017.350.00.04.190.017.043.160.0-3.959.869.9218.817.25.3913.46-3.52-16.17-11.396.346.7323.350.0000
23Q3 (19)6.071.850.835.8231.97-27.345.9633.93467.6200011.490.7-20.11.06-4.5-45.6411.415.45-25.2824.2211.92-13.5912.19-2.09-15.170.08-11.11-11.112.5-55.52-78.2600017.350.00.04.190.017.043.160.0-3.958.9713.5430.7616.327.0218.86-3.0317.21-5.945.9440.0948.50.0000
23Q2 (18)5.96-1.8153.614.41-5.36-44.184.450.23250.3900011.41-5.23-17.081.11-18.98-25.510.82-11.75-33.7421.64-7.6-31.6212.45-13.48-8.990.090.00.05.62-29.66-42.1800017.350.00.04.1917.0417.043.16-3.95-3.957.98.5260.915.257.8529.46-3.66-26.21-20.04.24-3.2127.960.0000
23Q1 (17)6.0710.7758.494.66-20.61-41.974.441.14276.2700012.04-1.07-15.751.373.7910.4812.26-6.05-23.1323.42-2.02-26.7914.39-4.1910.520.090.00.07.991.14-18.3900017.350.00.03.580.013.653.290.011.537.28-12.2972.5114.14-6.7337.15-2.98.23-8.214.38-14.79184.420.0000
22Q4 (16)5.48-8.9745.745.87-26.72-7.854.39318.1190.7300012.17-15.371.01.32-32.3155.2913.05-14.54-1.4423.90-14.73-14.6315.024.5218.830.090.00.07.9-31.3-21.000017.350.00.173.580.013.653.290.011.538.320.9961.4815.1610.4234.88-3.16-10.493.955.1428.5177.840.0000
22Q3 (15)6.0255.1540.08.011.39-17.591.05-17.32-43.5500014.384.5125.041.9530.87119.115.27-6.4921.9628.03-11.43-0.7414.375.0427.850.090.00.011.518.3159.7200017.350.00.173.580.013.653.290.011.536.8639.7156.6213.7316.5531.01-2.866.2315.384.0115.05300.00.0000
22Q2 (14)3.881.3116.527.9-1.6212.221.277.63-36.8200013.76-3.7114.481.4920.1623.1416.332.3830.7431.65-1.075.6613.685.0734.120.090.00.09.72-0.7251.8800017.350.00.173.5813.6524.743.2911.538.224.9116.3537.1511.7814.2624.13-3.05-13.817.011.8620.78520.00.0000
22Q1 (13)3.831.86-18.348.0326.06-14.031.18-21.85-55.300014.2918.5921.931.2445.88-7.4615.9520.4734.8331.9914.264.7313.023.0134.920.090.00.09.79-2.1126.100017.350.170.173.150.09.762.950.0-2.964.22-17.978.0610.31-8.2724.52-2.6818.5414.381.54-16.76302.630.0000
21Q4 (12)3.76-12.56-22.476.37-34.47-30.231.51-18.82-45.6800012.054.7832.420.85-4.4954.5513.245.7529.328.00-0.85-1.912.6412.4626.650.090.00.010.038.89107.900017.320.00.03.150.09.762.950.0-2.965.1417.3586.2311.247.2529.49-3.292.66-11.531.8585.01073.680.0000
21Q3 (11)4.329.13-12.429.7238.076.231.86-7.46-31.8700011.5-4.3329.80.89-26.4528.9912.520.2418.4528.24-5.73-3.411.2410.223.930.090.00.07.212.545.1600017.320.00.03.159.769.762.95-2.96-2.964.3822.35100.010.4810.4329.22-3.38-3.052.031.0233.33179.370.0000
21Q2 (10)3.33-29.0-37.997.04-24.63-40.942.01-23.86-26.9100012.022.5632.821.21-9.753.1612.495.5817.6129.95-1.945.1710.25.712.710.090.00.06.447.81131.8800017.320.0-1.652.870.00.03.040.00.03.5851.05122.369.4914.6126.03-3.28-4.798.640.3139.47115.150.0000
21Q1 (9)4.69-3.3-13.639.342.3-6.322.64-5.04-36.9900011.7228.7932.131.34143.6465.4311.8315.539.9430.547.037.459.65-3.316.160.090.0-10.04.33-9.9821.2900017.320.0-1.652.870.07.893.040.026.672.37-14.1341.078.28-4.6122.85-3.13-6.112.32-0.76-300.059.790.0000
20Q4 (8)4.85-1.22-18.499.13-0.22-13.792.781.83-17.990009.12.71-2.990.55-20.290.010.24-3.12-6.2328.54-2.37-2.079.9810.037.430.090.0-10.04.81-3.0214.800017.320.0-1.652.870.07.893.040.026.672.7626.0333.338.687.0321.74-2.9514.492.96-0.1984.9280.410.0000
20Q3 (7)4.91-8.57-17.629.15-23.24-2.352.73-0.73-33.410008.86-2.1-11.310.69-12.6627.7810.57-0.47-5.0329.232.6409.070.22-1.730.090.0-10.04.9679.71-2.9400017.32-1.65-1.652.870.07.893.040.026.672.1936.0234.368.117.721.23-3.453.9-25.0-1.2636.36-11.50.0000
20Q2 (6)5.37-1.1-16.0911.9219.5629.422.75-34.37-32.930009.052.03-5.830.79-2.4714.4910.62-1.38.0428.480.1809.05-0.44-6.70.09-10.0-10.02.76-22.69-42.8600017.610.00.02.877.897.893.0426.6726.671.61-4.1747.717.5311.7222.44-3.59-0.56-70.95-1.98-4.76-96.040.0000
20Q1 (5)5.43-8.74-2.169.97-5.857.784.1923.635.60008.87-5.444.480.8147.27125.010.76-1.4723.3928.43-2.4509.09-2.15-7.060.10.00.03.57-14.8-22.7300017.610.00.02.660.06.42.40.018.811.68-18.84-15.586.74-5.473.53-3.57-17.43-81.22-1.89-94.85-9550.00.0000
19Q4 (4)5.95-0.170.010.5913.020.03.39-17.320.0000.09.38-6.110.00.551.850.010.92-1.890.029.1400.09.290.650.00.10.00.04.19-18.00.0000.017.610.00.02.660.00.02.40.00.02.0726.990.07.136.580.0-3.04-10.140.0-0.9714.160.00.0000.0

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