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)3.88-16.560000004.87-28.170.84-33.331.12-1.7523.0036.780.57-31.330000003.00.0000.69-11.541.6-6.982.29-8.4-0.800.8-22.330.000
2022 (9)4.65119.340000006.78-16.811.2635.481.14-45.4516.81-34.430.83-29.060000003.00.0000.7814.711.7213.162.513.64-0.6901.0339.190.000
2021 (8)2.12-21.770000008.155.840.9347.622.091.9525.64-3.681.1720.620000003.00.0000.68-6.851.5234.512.217.65-0.7800.7464.440.000
2020 (7)2.7121.520.6326.000007.76.650.63-56.852.0513.8926.626.790.97-1.0200000.0433.333.00.0000.7340.381.13-29.381.87-11.79-0.6800.45-48.280.000
2019 (6)2.23-16.480.5354.55000.340.07.2235.461.46117.911.822.4524.93-9.60.9892.1600000.03200.03.021.95000.5215.561.6110.532.1275.21-0.7300.87262.50.000
2018 (5)2.6737.630.110000.3405.3318.440.6752.271.4738.6827.5817.080.5121.430.933.33000.01-50.02.460.0000.4525.00.7643.41.2135.96-0.5200.24200.00.000
2017 (4)1.94-22.090000004.5-5.060.442.331.06-13.1123.56-8.480.42-17.650.90000.02-33.332.4614.95000.3600.5317.780.8974.51-0.4500.08-11.110.000
2016 (3)2.4916.90000004.74-15.510.43-39.441.22-7.5825.749.390.51-19.0500000.03-40.02.1410.310.060000.45-30.770.51-21.54-0.3600.09-87.50.000
2015 (2)2.13131.520000005.61224.280.7101.32-5.0423.53-70.720.63-24.100000.050.01.9413.4500000.6500.6500.07-58.820.72554.550.000
2014 (1)0.9295.740000001.73-62.63-0.0601.39-9.7480.35141.560.832.4700000.0566.671.71-19.340000-0.060-0.0600.17-32.00.11-92.140.000
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)3.8815.13-16.560000000001.3318.753.910.2460.0140.01.1214.29-1.7523.0513.1136.860.57-6.56-31.330000000003.00.00.00000.690.0-11.541.617.65-6.982.2911.71-8.4-0.8-42.86-15.940.80.0-22.330.0000
23Q3 (19)3.37-41.49-21.810000000001.120.0-46.670.15-53.12-72.730.980.0-46.4520.3720.37-14.270.618.93-39.00000000003.00.00.00000.690.0-11.541.3612.4-16.052.058.47-14.58-0.5631.715.080.8105.13-22.330.0000
23Q2 (18)5.7622.0377.230000000001.12-13.18-27.270.32166.67-20.00.98-8.41-44.6316.93-1.77-27.710.56-12.5-54.470000000003.00.00.00000.69-11.54-11.541.2153.1612.041.8920.381.61-0.82-24.24-24.240.39200.0-7.140.0000
23Q1 (17)4.721.5160.00000000001.290.78-30.270.1220.0-45.451.07-6.14-35.5417.232.32-16.440.64-22.89-50.00000000003.00.00.00000.780.014.710.79-54.07-54.61.57-37.2-35.12-0.664.35-24.530.13-87.38-89.260.0000
22Q4 (16)4.657.89119.340000000001.28-39.05-42.080.1-81.82-58.331.14-37.7-45.4516.84-29.15-34.420.83-17.0-29.060000000003.00.00.00000.780.014.711.726.1713.162.54.1713.64-0.69-16.9511.541.030.039.190.0000
22Q3 (15)4.3132.6277.370000000002.136.367.140.5537.596.431.833.3910.9123.771.5112.931.0-18.725.00000000003.00.00.00000.780.014.711.6250.026.562.429.0322.45-0.5910.6130.591.03145.24139.530.0000
22Q2 (14)3.2510.17-37.140000000001.54-16.76-24.140.481.8266.671.776.6318.023.4113.5421.121.23-3.9144.710000000003.00.00.00000.7814.7114.711.08-37.938.01.86-23.1410.71-0.66-24.5319.510.42-65.29133.330.0000
22Q1 (13)2.9539.15-2.3200-100.00000001.85-16.29-4.640.22-8.3322.221.66-20.57-13.0920.62-19.69-11.691.289.431.9600000000-100.03.00.00.00000.680.0-6.851.7414.4732.822.4210.018.05-0.5332.0525.351.2163.51101.670.0000
21Q4 (12)2.12-12.76-21.7700-100.00000002.2112.7615.710.24-14.2984.622.0926.671.9525.6822.0-3.431.1746.2520.6200000000-100.03.00.00.00000.680.0-6.851.5218.7534.512.212.2417.65-0.788.24-14.710.7472.0964.440.0000
21Q3 (11)2.43-53.0-3.9500-100.000000-100.01.96-3.454.260.2816.67180.01.6510.0-9.8421.058.88-12.480.8-5.88-13.9800000000-100.03.00.00.00000.680.0-6.851.2828.030.611.9616.6713.95-0.85-3.66-8.970.43138.89115.00.0000
21Q2 (10)5.1771.1980.770-100.0-100.00000002.034.64-17.140.2433.33-25.01.5-21.47-38.2719.33-17.22-39.620.85-12.37-16.670000000-100.0-100.03.00.00.00000.68-6.85-6.851.0-23.6613.641.68-18.054.35-0.82-15.495.750.18-70.01700.00.0000
21Q1 (9)3.0211.4411.030.687.9413.3300000-100.01.941.5731.970.1838.46157.141.91-6.8326.4923.35-12.1813.040.970.0-11.010000000.03-25.050.03.00.00.00000.730.040.381.3115.93-21.562.059.63-6.39-0.71-4.417.790.633.33-33.330.0000
20Q4 (8)2.717.1121.520.638.6226.00000-100.0-100.01.911.65.520.1330.0-7.142.0512.0213.8926.5910.576.650.974.3-1.020000000.04300.033.333.00.00.00000.730.040.381.1315.31-29.381.878.72-11.79-0.6812.826.850.45125.0-48.280.0000
20Q3 (7)2.53-11.5442.940.58-1.69-6.450000.34001.88-23.271.080.1-68.75-88.511.83-24.69-12.4424.05-24.8900.93-8.82-5.10000000.01-50.0-66.673.00.00.00000.730.040.380.9811.36-30.01.726.83-10.42-0.7810.34-23.810.21900.0-74.030.0000
20Q2 (6)2.865.1512.60.59-1.67268.750000-100.002.4566.6712.90.32357.1410.342.4360.9319.732.0254.9901.02-6.4237.8400-100.00000.020.003.00.00.00000.7340.3840.380.88-47.3166.041.61-26.4853.33-0.87-12.99-81.250.01-98.89-80.00.0000
20Q1 (5)2.7221.9713.330.620.0300.00000.340.001.47-18.786.520.07-50.0-56.251.51-16.117.8620.66-17.1401.0911.2217.200-100.00000.02-33.33100.03.00.021.950000.520.015.561.674.3879.572.193.358.7-0.77-5.48-87.80.93.4573.080.0000
19Q4 (4)2.2325.990.00.5-19.350.0000.00.3400.01.81-2.690.00.14-83.910.01.8-13.880.024.9300.00.980.00.0000.0000.00.030.00.03.00.00.0000.00.520.00.01.614.290.02.1210.420.0-0.73-15.870.00.8712.990.00.0000.0

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