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)7.5219.370.43-55.213.200011.974.27-0.4503.086.5725.732.211.92-37.4600000.11-35.299.380.110.830.00.46-22.031.42-18.392.7-14.56-0.5700.85-33.590.000
2022 (9)6.3-40.340.96123.26000011.48-32.11-0.6102.89-30.0225.173.073.07-5.54003.1824.710.17-5.569.37-0.210.831.220.593.511.74-25.963.16-15.73-0.4601.28-27.270.000
2021 (8)10.5655.070.43-2.275.000016.91-5.690.03-95.164.13-35.0624.42-31.153.2512.07002.55-46.090.18-21.749.398.060.827.890.57-16.182.35-6.753.75-5.3-0.5901.76-9.280.000
2020 (7)6.81-27.480.44340.0000017.93-10.660.62-61.736.3654.3735.4772.792.91.4004.73-2.870.23360.08.690.230.7626.670.6883.782.52-21.983.96-5.71-0.5801.94-22.090.000
2019 (6)9.3942.270.100.0200020.0715.741.62-1.824.12-12.5320.53-24.432.866.72004.8700.0566.678.670.120.639.530.3742.313.239.864.215.38-0.7402.492.470.000
2018 (5)6.615.5900000017.3414.381.653.774.7146.2727.1627.882.6817.5400000.0350.08.6615.470.4353.570.2644.442.9424.053.6429.08-0.5102.4315.170.000
2017 (4)5.7114.200000015.1613.131.5917.783.22-4.7321.24-15.792.2834.1200000.02100.07.50.540.28100.00.1802.3733.152.8246.88-0.2602.1131.870.000
2016 (3)5.046.200000013.430.351.3537.763.3859.4325.2222.311.72.4100000.010.07.460.00.14250.0001.7867.921.9274.55-0.1801.625.00.000
2015 (2)3.42-21.740.0350.0000010.28-4.010.9828.952.129.8420.6214.441.6631.7500000.01-50.07.460.810.040001.06146.511.1155.810.22-29.031.2872.970.000
2014 (1)4.3745.670.02-98.1000010.71-3.690.76-7.321.93-26.3418.02-23.521.26-23.1700000.02-33.337.42.7800000.4300.4300.31520.00.7400.000
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)7.5253.1619.370.43-4.44-55.213.213.8800002.81-16.3710.63-0.35-183.33-75.03.08-21.236.5725.73-23.02.31.92-2.04-37.460000-100.0-100.00.11-15.38-35.299.380.00.110.830.00.00.460.0-22.031.42-20.22-18.392.7-11.76-14.56-0.57-96.55-23.910.85-42.95-33.590.0000
23Q3 (19)4.91-26.72-50.450.454.65-53.612.810.0-43.80003.3617.899.450.42625.04100.03.9131.650.7733.4228.397.491.96-1.51-47.030000.392.63-85.110.130.0-13.339.380.110.110.830.00.00.460.0-22.031.7831.85-7.773.0615.91-8.38-0.2953.2317.141.49104.11-5.70.0000
23Q2 (18)6.74.04-37.50.43-55.21-51.692.810.0-43.80002.85-3.390.71-0.0881.482.222.97-1.33-12.3926.03-1.55.351.99-15.68-49.620000.382.7-85.380.13-13.33-18.759.370.00.00.830.00.00.46-22.03-22.031.353.05-29.692.64-2.94-20.72-0.62-51.22-51.220.73-18.89-51.660.0000
23Q1 (17)6.442.22-36.920.960.0113.332.810-43.80002.9516.14-3.28-0.43-115.0-1175.03.014.15-20.5826.435.075.362.36-23.13-39.80000.37-88.36-85.660.15-11.76-11.769.370.00.00.830.01.220.590.03.511.31-24.71-45.192.72-13.92-28.23-0.4110.87-64.00.9-29.69-57.940.0000
22Q4 (16)6.3-36.43-40.340.96-1.03123.260-100.0-100.00002.54-17.26-28.05-0.2-2100.0-17.652.89-25.52-30.0225.15-19.12.983.07-17.03-5.540003.1821.3724.710.1713.33-5.569.370.0-0.210.830.01.220.590.03.511.74-9.84-25.963.16-5.39-15.73-0.46-31.4322.031.28-18.99-27.270.0000
22Q3 (15)9.91-7.5617.280.978.99125.585.00.000003.078.48-28.770.01102.22125.03.8814.45-13.3931.0925.8332.693.7-6.332.210002.620.77-65.210.15-6.25-21.059.370.08.070.830.01.220.590.03.511.930.52-23.113.340.3-14.36-0.3514.6347.761.584.64-14.130.0000
22Q2 (14)10.725.014.780.8997.7850.855.00.000002.83-7.21-32.94-0.45-1225.0-4400.03.39-10.55-23.1324.71-1.4914.33.950.77-2.230002.60.78-65.380.16-5.88-23.819.370.08.070.831.229.210.593.51-13.241.92-19.67-23.23.33-12.14-15.48-0.41-64.034.921.51-29.44-19.250.0000
22Q1 (13)10.21-3.314.830.454.654.655.00.000003.05-13.6-37.110.04123.53-84.03.79-8.23-26.8325.082.70.093.9220.6212.640002.581.18-65.510.17-5.56-22.739.37-0.217.830.820.07.890.570.0-16.182.391.7-4.783.791.07-4.05-0.2557.6359.682.1421.5913.230.0000
21Q4 (12)10.5624.9755.070.430.0-2.275.0000003.53-18.1-38.5-0.17-325.0-145.954.13-7.81-35.0624.424.24-31.153.25-10.2212.070002.55-66.14-46.090.18-5.26-21.749.398.38.060.820.07.890.570.0-16.182.35-6.37-6.753.75-3.85-5.3-0.5911.94-1.721.76-4.35-9.280.0000
21Q3 (11)8.45-9.5321.060.43-27.120.000-100.00004.312.13-22.9-0.04-300.0-110.534.481.59-20.4323.438.39-29.623.62-10.435.070007.530.2754.940.19-9.52-20.838.670.0-0.230.827.897.890.57-16.18-16.182.510.416.743.9-1.028.64-0.67-6.359.461.84-1.630.50.0000
21Q2 (10)9.34-4.1119.440.5937.2100000004.22-12.99-6.01-0.01-104.0-104.554.41-14.8613.6621.62-13.74-7.014.0416.0941.750007.510.454.850.21-4.55200.08.67-0.23-0.120.760.00.00.680.00.02.5-0.442.053.94-0.2523.12-0.63-1.6129.211.87-1.06114.940.0000
21Q1 (9)9.7443.028.950.43-2.2700000004.85-15.51129.860.25-32.43171.435.18-18.55159.025.06-29.35123.163.4820.015.610007.4858.1453.590.22-4.35266.678.690.00.120.760.026.670.680.083.782.51-0.424.883.95-0.2532.55-0.62-6.919.481.89-2.5852.420.0000
20Q4 (8)6.81-2.44-27.480.442.33340.00-100.0-100.00005.742.6821.610.37-2.63164.296.3612.9754.3735.476.5472.792.98.211.40004.73-2.67-2.870.23-4.17360.08.690.00.230.760.026.670.680.083.782.5217.21-21.983.9610.31-5.71-0.5821.6221.621.9437.59-22.090.0000
20Q3 (7)6.98-10.7450.760.430-64.170.06000005.5924.54.10.3872.73-25.495.6345.19.1133.2943.2202.68-5.963.080004.860.211925.00.24242.86500.08.690.120.230.760.026.670.680.083.782.1522.16-30.653.5912.19-11.79-0.7416.85-23.331.4162.07-43.60.0000
20Q2 (6)7.82-12.5341.9200-100.00000004.49112.8-19.960.22162.86-66.153.8894.0-23.9223.25107.0202.85-5.3210.890004.85-0.411920.830.0716.6775.08.680.00.230.7626.6726.670.6883.7883.781.76-12.44-32.053.27.38-10.11-0.89-15.58-122.50.87-29.84-60.270.0000
20Q1 (5)8.94-4.7953.080-100.000-100.000002.11-55.3-51.72-0.35-350.0-209.382.0-51.46-50.8611.23-45.303.015.246.740004.870.000.0620.0100.08.680.120.230.60.039.530.370.042.312.01-37.77-38.342.98-29.05-24.75-0.77-4.05-140.621.24-50.2-57.820.0000
19Q4 (4)9.39102.810.00.1-91.670.00.0200.0000.04.72-12.10.00.14-72.550.04.12-20.160.020.5300.02.8610.00.0000.04.871929.170.00.0525.00.08.670.00.00.60.00.00.370.00.03.234.190.04.23.190.0-0.74-23.330.02.49-0.40.00.0000.0

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