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)4.5337.271.05-57.140.311.110019.11-15.141.77-37.893.59-43.218.79-33.063.17-44.681.22-0.811.25-13.790.0102.880.01.0934.57005.450.746.544.980.010.05.460.740.0240.35
2022 (9)3.348.652.4511.360.270.00022.5212.882.85122.666.3218.828.065.245.736.311.23-1.61.45-15.7002.880.00.8119.12005.4150.76.2345.90.0105.4250.970.0138.65
2021 (8)2.22-38.332.215.790.270.00019.9526.751.28100.05.3246.9626.6715.955.39128.391.25-0.791.72-13.57002.880.00.689.68003.5921.694.2719.94003.5921.690.0114.45
2020 (7)3.6-5.761.9-28.30.27-6.90015.7421.170.640.03.62-9.7323.00-25.52.36-12.591.26-1.561.99-20.080.01-66.672.880.00.6212.73002.951.723.563.19002.951.720.01-18.8
2019 (6)3.829.462.65-27.20.29-12.120012.9913.950.64100.04.0119.730.875.052.748.351.2802.49-23.850.03-66.672.8825.220.555.77002.912.43.4511.29002.912.40.01-36.81
2018 (5)3.49-28.923.644.90.330.00011.4-4.040.32-20.03.3554.3829.3960.881.8213.04003.27-9.170.09-35.712.30.00.528.33002.58-2.643.1-4.32002.58-2.640.02-10.85
2017 (4)4.918.633.4733.460.33-37.740011.88-10.070.4-35.482.17-21.3818.27-12.571.61-17.44003.6-16.670.1440.02.39.520.4814.290.11-47.622.650.383.24-0.92002.654.740.02-33.26
2016 (3)4.52-0.662.6-1.520.538.160013.21-12.460.62-36.082.7612.220.8928.161.9513.37004.32-10.930.166.672.10.00.4231.250.210.02.64-1.123.272.19-0.1102.53-5.60.03-14.31
2015 (2)4.55-0.662.64-13.440.49157.890015.09-15.030.97-35.762.46-10.8716.304.91.72-41.1004.85-9.180.06-14.292.15.00.3288.240.2102.673.493.216.360.01-85.712.681.130.03-9.47
2014 (1)4.5838.793.05-29.070.1900017.7629.921.5158.952.76-2.8215.54-25.22.9215.42005.3400.07-46.152.00.00.17112.5002.5891.112.7592.310.07-70.832.6566.670.04-38.65
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)4.5342.937.271.05-32.26-57.140.33.4511.110004.2-12.5-27.080.23-36.11-69.743.59-26.88-43.218.78-20.92-33.073.17-20.95-44.681.22-0.81-0.811.25-6.72-13.790.010.002.880.00.01.090.034.570005.454.210.746.543.324.980.010.00.05.464.20.740.02-5.140.35
23Q3 (19)3.17-14.0924.81.5534.78-55.070.297.417.410004.82.56-16.810.36-41.94-60.444.9113.13-25.8323.7418.44-20.314.01-16.11-24.21.230.0-0.811.34-5.63-11.840.01002.880.00.01.090.034.570005.237.3912.966.336.2116.360.010.00.05.247.3812.930.024.9739.26
23Q2 (18)3.696.0395.241.15-30.3-58.180.270.00.00004.68-13.97-12.850.6212.73-4.624.34-18.11-30.4520.05-15.5-30.424.78-17.44-13.251.230.0-0.811.422.9-10.130002.880.00.01.0934.5734.570004.877.5130.915.9611.6131.570.010.004.887.4931.180.0212.9957.56
23Q1 (17)3.485.45231.431.65-32.65-38.890.270.00.00005.44-5.56-3.370.55-27.633.775.3-16.14-22.6323.72-15.43-27.035.791.050.521.230.0-0.811.38-4.83-16.360002.880.00.00.810.019.120004.53-16.2741.125.34-14.2937.280.010.004.54-16.2441.430.0224.6941.64
22Q4 (16)3.329.9248.652.45-28.9911.360.270.00.00005.76-0.175.690.76-16.48100.06.32-4.5318.828.05-5.855.255.738.326.311.23-0.81-1.61.45-4.61-15.70002.880.00.00.810.019.120005.4116.8550.76.2314.5245.90.010.005.4216.8150.970.01-5.8438.65
22Q3 (15)2.5434.397.173.4525.4556.820.270.00.00005.777.4510.750.9140.0116.676.626.0931.8729.793.429.085.29-3.9910.91.240.0-0.81.52-3.8-15.080002.880.00.00.810.019.120004.6324.4644.245.4420.0939.850.01004.6424.7344.550.0118.7673.61
22Q2 (14)1.8980.0-40.192.751.8544.740.270.00.00005.37-4.6212.340.6522.64124.146.24-8.9130.2728.81-11.391.765.51-4.3442.751.240.0-0.81.58-4.24-15.050002.880.00.00.8119.1230.650003.7215.898.454.5316.4512.130003.7215.898.450.011.5848.33
22Q1 (13)1.05-52.7-68.092.722.7342.110.270.00.00005.633.324.560.5339.47194.446.8528.7657.4732.5121.9817.715.766.86102.111.24-0.8-0.81.65-4.07-14.510002.880.00.00.680.09.680003.21-10.582.563.89-8.93.730003.21-10.582.560.0122.0627.98
21Q4 (12)2.22-6.33-38.332.20.015.790.270.00.00005.454.6140.830.38-9.52280.05.325.9846.9626.65-2.4115.825.3913.0128.391.250.0-0.791.72-3.91-13.5700-100.02.880.00.00.680.09.680003.5911.8421.694.279.7719.940003.5911.8421.690.0117.914.45
21Q3 (11)2.37-25.0-29.672.215.792.330.270.00.00005.219.038.930.4244.831300.05.024.836.4127.31-3.5214.374.7723.58120.831.250.0-0.791.79-3.76-13.1100-100.02.880.00.00.689.689.680003.21-6.4112.243.89-3.7111.780003.21-6.4112.240.011.47-13.3
21Q2 (10)3.16-3.95-24.941.90.0-11.630.270.00.00004.785.7532.410.2961.1193.334.7910.1139.2428.312.523.363.8635.4447.891.250.0-1.571.86-3.63-12.6800-100.02.880.00.00.620.00.00003.439.5821.24.047.7317.10003.439.5821.20.01-12.36-14.79
21Q1 (9)3.29-8.615.791.90.0-11.630.270.03.850004.5216.80.440.1880.0-50.04.3520.17-13.6927.6220.01-21.422.8520.762.891.25-0.79-1.571.93-3.02-12.270-100.0-100.02.880.00.00.620.012.730003.136.1-4.283.755.34-1.830003.136.1-4.280.019.150.74
20Q4 (8)3.66.82-5.761.9-11.63-28.30.270.0-6.90003.873.29.010.1233.33-16.673.62-1.63-9.7323.01-3.63-25.392.369.26-12.591.260.0-1.561.99-3.4-20.080.010.0-66.672.880.00.00.620.012.730002.953.151.723.562.33.190002.953.151.720.01-10.68-18.8
20Q3 (7)3.37-19.95-18.42.150.0-29.510.270.0-6.90003.753.8812.610.03-80.0-85.713.686.98-2.6523.884.0602.16-17.24-10.01.26-0.79-1.562.06-3.29-19.530.01-50.0-80.02.880.00.00.620.012.730002.861.062.513.480.874.190002.861.062.510.01-0.29-17.46
20Q2 (6)4.2135.3710.792.150.0-36.010.273.85-20.590003.61-19.7821.960.15-58.33-16.673.44-31.750.5822.95-34.7102.61-5.7837.371.270.0-1.552.13-3.18-31.290.020.0-66.672.880.025.220.6212.7312.730002.83-13.469.693.45-9.6910.220002.83-13.469.690.013.62-37.74
20Q1 (5)3.11-18.59-12.892.15-18.87-36.010.26-10.34-23.530004.526.7642.410.36200.0176.925.0425.6953.6635.1513.9402.772.5953.891.27-0.7802.2-11.65-30.820.02-33.33-71.432.880.025.220.550.05.770003.2712.7620.663.8210.7218.270003.2712.7620.660.01-12.02-43.55
19Q4 (4)3.82-7.510.02.65-13.110.00.290.00.0000.03.556.610.00.12-42.860.04.016.080.030.8500.02.712.50.01.280.00.02.49-2.730.00.03-40.00.02.880.00.00.550.00.0000.02.93.940.03.453.290.0000.02.93.940.00.01-9.20.0

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