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)0.53-81.970000008.94-47.5-1.0803.0147.5533.67181.071.72-31.7500000010.620.011.571.670025.42-9.9936.98-6.663.4990.7128.91-3.860.000
2022 (9)2.9426.7200000017.03-79.141.75-94.972.04-2.3911.98367.812.52-42.8600000010.620.011.3843.870028.24-38.3339.62-26.221.830.5530.07-36.840.000
2021 (8)2.32-62.3400000081.6254.9434.7695.52.09-16.732.56-46.264.4141.800000010.620.097.9129.040045.7995.4353.781.61.82136.3647.6196.740.000
2020 (7)6.16203.4500000052.6861.0517.78238.672.51-16.894.76-48.393.11-15.4900000.02-33.3310.611.146.139.270023.43114.1729.5778.670.77-36.8924.299.010.000
2019 (6)2.0353.7900000032.71-11.385.2522.953.02-20.739.23-10.563.68-13.000000.030.010.490.195.618.30010.9413.4916.559.821.22258.8212.1621.840.000
2018 (5)1.3285.9200000036.9124.154.2723.773.811.610.32-18.164.2347.3900000.03-40.010.470.385.187.020.25-44.449.645.0115.074.150.3409.9811.760.000
2017 (4)0.7116.3900000029.73-2.463.45-41.923.7520.9712.6124.022.877.4900000.0566.6710.4310.64.8414.150.4509.18-12.8214.47-2.03-0.2508.93-11.410.000
2016 (3)0.6164.861.3225.0000030.48-14.125.94-22.563.1-14.3610.17-0.292.6725.9400000.030.09.430.04.2421.840010.5315.2114.7717.13-0.45010.0816.40.000
2015 (2)0.37-24.490.453.85000035.4913.687.67103.453.62-27.7410.20-36.442.1235.0300000.030.09.430.03.4812.26009.1472.4512.6150.3-0.4808.6661.570.000
2014 (1)0.49145.00.260000031.226.33.7719.685.0124.3216.0516.951.57-39.15001.59-16.320.0350.09.430.03.111.11005.312.538.3911.870.06-64.715.369.840.000
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)0.5355.88-81.970000000002.5737.43-8.54-1.03-496.15-692.313.015.9947.5533.678.83181.071.72-0.58-31.7500000000010.620.00.011.570.01.6700025.42-3.82-9.9936.98-2.68-6.663.4937.9490.7128.91-0.17-3.860.0000
23Q3 (19)0.3488.89-90.580000000001.87-22.73-40.820.26425.0-60.02.8424.5628.5130.9442.07230.231.73-4.42-50.000000000010.620.00.011.570.01.6700026.430.99-6.5438.00.69-4.192.531.229.0828.961.01-4.230.0000
23Q2 (18)0.18-91.18-93.360000000002.4216.35-36.48-0.0865.2211.112.2830.2921.9321.7847.58388.871.81-11.27-51.4700000000010.620.00.011.571.671.6700026.17-1.02-5.2537.74-0.21-3.262.59.1723.1528.67-0.21-3.310.0000
23Q1 (17)2.04-30.61-43.490000000002.08-25.98-71.31-0.23-76.92-117.421.75-14.22-12.0614.7623.18388.562.04-19.05-37.9900000000010.620.00.011.380.043.8700026.44-6.37-15.2337.82-4.54-3.252.2925.14-4.5828.73-4.46-14.470.0000
22Q4 (16)2.94-18.5626.720000000002.81-11.08-70.01-0.13-120.0-104.942.04-7.69-2.3911.9827.86367.862.52-27.17-42.8600000000010.620.00.011.380.043.8700028.24-0.14-38.3339.62-0.1-26.221.83-6.630.5530.07-0.56-36.840.0000
22Q3 (15)3.6133.21-26.180000000003.16-17.06-85.340.65822.22-92.942.2118.18-18.159.37110.31218.073.46-7.24-15.400000000-100.010.620.00.011.380.043.8700028.282.39-34.4939.661.67-22.361.96-3.4533.3330.241.99-32.260.0000
22Q2 (14)2.71-24.93-40.310000000003.81-47.45-86.26-0.09-106.82-100.721.87-6.03-46.724.4547.495.853.7313.376.8800000000-100.010.620.00.011.3843.8743.8700027.62-11.45-18.6739.01-0.2-6.832.03-15.4257.3629.65-11.73-15.890.0000
22Q1 (13)3.6155.613.880000000007.25-22.63-68.461.32-49.81-87.361.99-4.78-2.453.0217.96-1.563.29-25.4-17.1300000000010.620.00.07.910.029.0400031.19-31.88-7.9139.09-27.21-2.272.431.87114.2933.59-29.45-4.00.0000
21Q4 (12)2.32-52.56-62.340000000009.37-56.52-51.732.63-71.44-68.352.09-22.59-16.732.56-13.07-46.254.417.8241.80000000-100.0-100.010.620.00.097.910.029.0400045.796.0795.4353.75.1381.61.8223.81136.3647.616.6596.740.0000
21Q3 (11)4.897.7149.0900000000021.55-22.2662.159.21-26.2692.282.7-23.08-20.822.95-30.01-64.424.0917.19149.390000000.020.00.010.620.00.097.910.029.0400043.1727.12184.5751.0822.0139.811.4713.95116.1844.6426.64181.640.0000
21Q2 (10)4.5443.22-4.4200000000027.7220.57156.6712.4919.64266.283.5172.0631.954.2137.16-39.823.49-12.09105.290000000.0200.010.620.01.247.9129.0429.0400033.960.27227.4841.874.67153.61.2915.18111.4835.250.74221.040.0000
21Q1 (9)3.17-48.540.6300000000022.9918.44150.1610.4425.63722.052.04-18.73-45.893.07-35.59-72.463.9727.6568.220000000-100.0-100.010.620.091.246.130.09.2700033.8744.56177.440.035.27124.471.1245.4564.7134.9944.59171.450.0000
20Q4 (8)6.1687.8203.4500000000019.4146.05145.398.3173.49655.452.51-26.39-16.894.76-42.46-48.393.1189.63-15.490000000.020.0-33.3310.610.01.146.130.09.2700023.4354.45114.1729.5738.8378.670.7713.24-36.8924.252.6899.010.0000
20Q3 (7)3.28-30.9521.4800000000013.2923.0631.074.7940.47146.913.4128.20.298.2818.3901.64-3.53-36.680000000.020.00.010.611.141.146.130.09.2700015.1746.2954.0121.329.0137.770.6811.48-29.915.8544.3546.490.0000
20Q2 (6)4.7550.79327.9300000000010.817.5263.643.41168.5234.312.66-29.44-19.886.99-37.2301.7-27.97-38.630000000.02-33.330.010.490.00.06.139.279.2700010.37-15.0731.116.51-7.3522.120.61-10.29-44.0410.98-14.8222.00.0000
20Q1 (5)3.1555.1768.450000000009.1916.1813.881.2715.456.723.7724.8316.011.1420.702.36-35.87-12.920000000.030.00.010.490.00.195.610.08.300-100.012.2111.6112.7417.827.679.590.68-44.2615.2512.896.012.870.0000
19Q4 (4)2.03-24.810.0000.0000.0000.07.91-21.990.01.1-43.30.03.02-11.180.09.2300.03.6842.080.0000.0000.00.0350.00.010.490.00.05.610.00.0000.010.9411.070.016.557.050.01.2225.770.012.1612.380.00.0000.0

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