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)7.1310.4000.09-35.710013.444.751.88900.00.34-20.932.53-24.520.16433.330.530.00.03-72.730.02-60.03.310.0000.060.01.8201.880-0.0301.7900.000
2022 (9)1.73-10.82000.14133.330012.83324.830.0200.4386.963.35-55.990.03-50.00.530.00.110.00.05-50.03.00.00.510.00.060.0-0.710-0.140-0.10-0.8100.000
2021 (8)1.94-47.71000.060.0003.02-68.99-0.8600.23-43.97.6280.920.060.00.53-18.460.11-21.430.166.673.00.00.5121.430.06500.0-0.730-0.160-0.10-0.8300.000
2020 (7)3.71246.73000.060.0009.74-39.580.87-61.160.41-31.674.2113.090.06-14.290.65-19.750.14-30.00.0620.03.07.910.42110.00.0101.62-27.682.05-15.98-0.0601.56-30.040.000
2019 (6)1.07-47.03000.0650.00016.1239.212.24622.580.611.113.72-20.180.0740.00.811.250.2566.670.05-50.02.789.880.217.65002.24622.582.44408.33-0.0102.23619.350.000
2018 (5)2.0265.57000.040.00011.5832.80.31-63.950.5458.824.6619.60.05-16.670.800.03-50.00.1-37.52.5321.050.17112.50.0100.31-65.170.48-50.52000.31-64.770.000
2017 (4)1.22139.22000.04-75.0008.7218.640.86104.760.3417.243.90-1.180.060.0000.06-95.920.16220.02.0910.00.08100.0000.8997.780.9797.96-0.0100.8891.30.000
2016 (3)0.51-80.75000.16433.33007.353.380.4216.670.29-58.573.95-59.920.06100.0001.47162.50.05400.01.918.750.04300.0000.4528.570.4936.110.0100.4631.430.000
2015 (2)2.65488.890.220.00.030.0007.11640.620.361700.00.7900.09.8535.020.0350.0000.56-5.080.0101.660.00.010000.351650.00.361100.0000.351650.00.000
2014 (1)0.454400.00.2200.030000.96174.290.0200.07250.07.2927.60.020000.590001.0669.2300000.0200.03200.0000.0200.000
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)7.186.84310.40000.09-18.18-35.710004.12-27.4640.140.8126.561720.00.34-20.93-20.932.53-27.87-24.580.160.0433.330.53-5.360.00.03-25.0-72.730.020.0-60.03.310.010.000-100.00.060.00.01.8280.2356.341.8875.71442.86-0.0325.070.01.7984.54320.990.0000
23Q3 (19)3.856.38120.930000.11-15.38-21.430005.68230.2355.620.64814.29255.560.4326.4779.173.515.5352.860.16-42.86300.00.567.693.70.04-20.0-71.430.02-33.33-66.673.00.00.000-100.00.060.00.01.01172.97253.031.07148.841288.89-0.0420.055.560.97203.12229.330.0000
23Q2 (18)2.439.46102.50000.13-7.14-7.140001.72-10.42-19.250.07-74.07130.430.34-60.47325.03.32-58.88184.580.28833.33600.00.520.0-3.70.05-28.57-72.220.03-25.0-62.53.00.00.00-100.0-100.00.060.00.00.37188.1144.050.43186.67259.26-0.050.050.00.32168.09134.040.0000
23Q1 (17)2.2228.321.830000.140.075.00001.92-34.69-53.170.27640.0125.00.86100.0218.528.08140.9881.110.030.0-50.00.52-1.89-1.890.07-36.36-22.220.04-20.0-55.563.00.00.00.510.00.00.060.00.0-0.4240.8531.150.15207.14475.0-0.0550.050.0-0.4741.9833.80.0000
22Q4 (16)1.730.58-10.820000.140.0133.330002.94-19.45406.9-0.05-127.7887.180.4379.1786.963.3546.18-55.960.03-25.0-50.00.53-1.850.00.11-21.430.00.05-16.67-50.03.00.00.00.510.00.00.060.00.0-0.71-7.582.74-0.14-55.5612.5-0.1-11.110.0-0.81-8.02.410.0000
22Q3 (15)1.7243.333.610000.140.0250.00003.6571.369025.00.18178.26325.00.24200.0380.02.2996.46293.730.040.0-20.00.540.0-5.260.14-22.220.00.06-25.0-45.453.00.00.00.510.00.00.060.00.0-0.6621.43-100.0-0.0966.67-137.5-0.0910.0-12.5-0.7520.21-82.930.0000
22Q2 (14)1.2-44.95-65.710000.1475.01300.00002.13-48.0560.15-0.23-291.67-360.00.08-70.3760.01.17-73.83141.050.04-33.33-33.330.541.89-11.480.18100.05.880.08-11.11-38.463.00.00.00.510.021.430.060.0500.0-0.84-37.7-600.0-0.27-575.0-184.38-0.10.0-25.0-0.94-32.39-370.00.0000
22Q1 (13)2.1812.37-32.920000.0833.3333.330004.1606.9283.180.12130.77136.360.2717.39145.454.46-41.4271.630.060.00.00.530.0-17.190.09-18.18-25.00.09-10.0-35.713.00.00.00.510.021.430.060.0500.0-0.6116.44-771.43-0.0475.0-110.81-0.10.0-66.67-0.7114.46-446.150.0000
21Q4 (12)1.9416.87-47.710000.0650.00.00000.581350.0-90.55-0.39-387.5-138.610.23360.0-43.97.621206.8980.920.0620.00.00.53-7.02-18.460.11-21.43-21.430.1-9.0966.673.00.00.00.510.021.430.060.0500.0-0.73-121.21-145.06-0.16-166.67-107.8-0.1-25.0-66.67-0.83-102.44-153.210.0000
21Q3 (11)1.66-52.57-26.550000.04300.0-33.330000.04-96.99-97.75-0.08-60.0-157.140.050.0-66.670.5820.28-75.330.05-16.67-16.670.57-6.56-34.480.14-17.65-6.670.11-15.3883.333.00.00.00.5121.4321.430.06500.0500.0-0.33-175.0-154.10.24-25.0-76.92-0.080.0-700.0-0.41-105.0-168.330.0000
21Q2 (10)3.57.69138.10000.01-83.33-83.330001.3324.3682.35-0.0584.8537.50.05-54.55-75.00.48-59.65-74.490.060.00.00.61-4.69-25.610.1741.670.00.13-7.1485.713.00.07.910.420.00.00.010.00.0-0.12-71.43-125.530.32-13.51-64.84-0.08-33.33-700.0-0.2-53.85-143.480.0000
21Q1 (9)3.25-12.4537.250000.060.00.00001.07-82.57-35.15-0.33-132.67-65.00.11-73.1757.141.20-71.47158.70.060.00.00.64-1.54-20.990.12-14.29-33.330.14133.33100.03.00.07.910.420.0110.00.010.00-0.07-104.32-108.970.37-81.95-62.24-0.060.0-500.0-0.13-108.33-116.880.0000
20Q4 (8)3.7164.16246.730000.060.00.00006.14244.94123.271.01621.43531.250.41173.33-31.674.2178.213.160.060.0-14.290.65-25.29-19.750.14-6.67-30.00.060.020.03.00.07.910.420.0110.00.010.001.62165.57-27.682.0597.12-15.98-0.06-500.0-500.01.56160.0-30.040.0000
20Q3 (7)2.2653.74-17.520000.060.00.00001.78947.06-70.130.14275.0-81.330.15-25.0-78.262.3624.3700.060.0-14.290.876.16.10.15-11.76-31.820.06-14.29-33.333.07.917.910.420.0110.00.010.000.6129.79-70.531.0414.29-54.19-0.010.000.630.43-71.010.0000
20Q2 (6)1.47188.24-51.960000.060.00.00000.17-89.7-96.4-0.0860.0-107.920.2185.71-45.951.90309.1700.060.020.00.821.23-1.20.17-5.56-26.090.070.0-30.02.780.00.00.42110.0110.00.01000.47-39.74-64.390.91-7.14-40.13-0.010.000.46-40.26-65.150.0000
20Q1 (5)0.51-52.34-84.820000.060.050.00001.65-40.0-38.89-0.2-225.0-164.520.07-88.33-80.00.46-87.5200.06-14.2950.00.810.00.00.18-10.0800.00.0740.0-41.672.780.09.880.20.017.6500-100.00.78-65.1825.810.98-59.8424.05-0.010.000.77-65.4724.190.0000
19Q4 (4)1.07-60.950.0000.00.060.00.0000.02.75-53.860.00.16-78.670.00.6-13.040.03.7200.00.070.00.00.81-1.220.00.2-9.090.00.05-44.440.02.780.00.00.20.00.0000.02.248.210.02.447.490.0-0.0100.02.237.730.00.0000.0

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