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)6.02-30.57007.67139.690017.65-16.470.07-90.412.81-0.7115.9218.872.2919.272.8510.895.23-60.74008.30.01.594.61005.86-5.337.45-3.373.1566.679.0111.510.000
2022 (9)8.6730.381.003.25233.330021.13-29.640.73-77.472.83-34.1913.39-6.471.92-16.522.57013.32-6.2008.30.01.5236.94006.19-17.587.71-10.561.89-60.048.08-33.990.000
2021 (8)6.65132.52000.06-91.040030.0313.453.24118.924.320.4514.326.172.30.00014.247.46008.30.01.1115.62007.5153.898.6247.354.7380.5312.2463.20.000
2020 (7)2.86-7.442.3-14.810.6715.520026.47-12.261.48-71.763.57-12.2913.49-0.022.3-19.58009.6382.04008.3-17.00.96118.18004.88-16.015.85-7.732.62693.947.522.150.000
2019 (6)3.0954.52.7-10.00.5816.00030.1756.245.24138.184.07-3.7813.49-38.422.8630.0005.29429.00.01-83.3310.00.00.44100.00.0905.81106.036.34108.550.3306.14124.910.000
2018 (5)2.0-47.783.0500.00.500019.3145.962.25400.04.23161.1121.9178.92.227.91001.000.06-45.4510.00.00.224.76002.82200.03.04164.35-0.0902.73178.570.000
2017 (4)3.83-5.430.50000013.23-20.680.04-97.061.62-31.9312.24-14.181.72-10.8800000.11-31.2510.011.110.21162.5000.94-47.491.15-38.50.0400.98-45.250.000
2016 (3)4.0580.800000016.685.041.36-52.112.38-31.0114.27-34.321.9334.0300000.16-23.819.00.00.080001.79129.491.87139.74001.79129.490.000
2015 (2)2.24397.7800000015.8825.932.84323.883.4566.6721.7332.351.445.8800000.21-19.239.028.5700000.7800.780000.7800.000
2014 (1)0.45800.02.6-58.47000012.61-17.370.67-11.842.07314.016.42401.01.3623.6400000.2607.0-1.410.80.000-2.860-2.06000-2.8600.000
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)6.02-15.09-30.570-100.0-100.07.67187.27139.690004.68-6.9611.43-0.34-247.8338.182.81-16.62-0.7115.92-18.8818.872.29-4.5819.272.853.2610.895.23-51.71-60.740008.30.00.01.590.04.610005.86-5.48-5.337.45-4.36-3.373.1525.566.679.013.4411.510.0000
23Q3 (19)7.090.57-7.441.00.002.674.710.380005.0313.2937.810.23-36.1103.3710.8642.1919.631.9594.122.47.1427.662.76-14.819.5210.83-6.07-24.840008.30.00.01.590.04.610006.23.85-7.67.793.04-5.352.51-45.3230.738.71-17.520.930.0000
23Q2 (18)7.05-13.18-3.561.0-50.002.554.9424.390004.4426.86-36.480.36300.0-50.683.0418.75-34.3419.2537.9316.432.2426.5512.563.24-2.4124.1411.53-5.72-19.140008.30.00.01.594.614.610005.97-1.49-11.037.56-0.13-8.144.59-13.0785.8310.56-6.8815.030.0000
23Q1 (17)8.12-6.3412.782.0100.00.02.43-24.06452.270003.5-16.67-44.36-0.1867.27-132.732.56-9.54-39.4813.964.22-3.641.77-7.81-17.673.3229.1819.012.23-8.18-11.630008.30.00.01.520.036.940006.06-2.1-24.817.57-1.82-17.455.28179.3721.9411.3440.35-8.470.0000
22Q4 (16)8.6713.1930.381.0003.220.35233.330004.215.07-35.48-0.550-230.952.8319.41-34.1913.3932.46-6.471.922.13-16.522.571.98013.32-7.56-6.20008.30.00.01.520.036.940006.19-7.75-17.587.71-6.32-10.561.89-1.56-60.048.08-6.37-33.990.0000
22Q3 (15)7.664.7934.3900-100.02.6629.76297.010003.65-47.78-55.540-100.0-100.02.37-48.81-50.5210.11-38.85-37.521.88-5.53-30.112.52-3.45014.411.0534.670008.30.00.01.520.036.940006.710.0-5.368.230.00.241.92-22.27-45.768.63-5.99-18.810.0000
22Q2 (14)7.311.5318.860-100.0-100.02.05365.91205.970006.9911.13-14.650.7332.73-38.144.639.4625.4716.5414.1527.711.99-7.44-33.672.61-6.45014.263.0331.310008.30.00.01.5236.9436.940006.71-16.7532.358.23-10.2533.172.47-42.96-28.29.18-25.917.870.0000
22Q1 (13)7.28.27122.912.00-13.040.44633.33-34.330006.29-3.38-11.660.5530.9552.784.23-1.6313.7114.491.178.342.15-6.52-20.072.790013.84-2.5438.260008.30.00.01.110.015.620008.067.3253.529.176.3847.434.33-8.46-2.2612.391.2328.00.0000
21Q4 (12)6.6516.67132.520-100.0-100.00.06-91.04-91.040006.51-20.717.070.42-67.19200.04.3-10.2320.4514.32-11.526.172.3-14.50.000014.232.7147.460008.30.00.01.110.015.620007.515.9253.898.624.9947.354.7333.6280.5312.2415.1563.20.0000
21Q3 (11)5.7-7.3214.922.3-46.5115.00.670.00.00008.210.2415.471.288.47116.954.7929.8146.4816.1824.9934.112.69-10.3317.9800010.7-1.4722.290008.30.00.01.110.015.620007.0939.8449.588.2132.8544.043.542.91461.910.6324.9197.950.0000
21Q2 (10)6.1590.4167.394.386.9616.220.670.000008.1915.039.051.18227.7890.323.69-0.81-23.7612.95-3.17-24.723.011.5225.000010.868.4981.00008.30.0-17.01.1115.6215.620005.07-3.4323.066.18-0.6421.653.44-22.351538.18.51-12.0996.540.0000
21Q1 (9)3.2312.94-3.582.30.021.050.670.000007.1217.1123.40.36157.14200.03.724.22.4813.37-0.855.432.6916.969.800010.013.9567.110008.30.0-17.00.960.0118.1800-100.05.257.58-11.476.226.32-3.724.4369.082209.529.6829.0769.230.0000
20Q4 (8)2.86-42.34-7.442.315.0-14.810.670.015.520006.08-14.49-9.390.14-76.27-79.713.579.17-12.2913.4911.77-0.022.30.88-19.580009.6310.0682.0400-100.08.30.0-17.00.960.0118.1800-100.04.882.95-16.015.852.63-7.732.62315.87693.947.539.6622.150.0000
20Q3 (7)4.96115.65262.042.0-45.95-44.60.670-28.720007.11-5.33-12.760.59-4.84-64.673.27-32.44-21.0112.07-29.8502.28-5.0-3.80008.7545.831334.4300-100.08.3-17.0-17.00.960.0118.1800-100.04.7415.05-5.955.712.22.330.63200.0215.05.3724.022.480.0000
20Q2 (6)2.3-31.34109.093.794.7437.5500-100.00007.5130.16-6.010.62416.67-61.254.8433.334.0917.2035.6102.4-2.043.90006.00.171478.9500-100.010.00.00.00.96118.18118.180-100.0-100.04.12-30.5222.265.08-21.3630.260.21200.02000.04.33-24.328.110.0000
20Q1 (5)3.358.4189.271.9-29.63-27.480-100.0-100.00005.77-14.01-21.170.12-82.61-90.553.63-10.81-0.5512.68-5.9802.45-14.345.150005.9913.23768.120-100.0-100.010.00.00.00.440.0100.00.090.005.932.0744.996.461.8949.88-0.21-163.64-2200.05.72-6.8439.510.0000
19Q4 (4)3.09125.550.02.7-25.210.00.58-38.30.0000.06.71-17.670.00.69-58.680.04.07-1.690.013.4900.02.8620.680.0000.05.29767.210.00.01-66.670.010.00.00.00.440.00.00.090.00.05.8115.280.06.3413.820.00.3365.00.06.1417.180.00.0000.0

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