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)13.410.3-11.2500000000013.5111.5668.882.03-3.3391.517.168.9879.915.76-4.2459.437.841.3-21.924.18-0.48-1.650000.65.261.694.890.00.05.590.018.180.250.0011.6121.19-12.7117.4513.16-3.220.484.35292.012.0920.42-7.360.0000
23Q3 (19)13.37-19.8-28.5800000000012.119.260.192.133.7642.866.5718.8152.4416.465.2768.245.52-20.0-53.424.2-0.47-1.410000.5716.33-8.064.890.00.05.590.018.180.250.009.5827.9-21.7315.4215.77-9.130.46100.0264.2910.0430.05-16.050.0000
23Q2 (18)16.67-25.71-8.100-100.000000011.0927.18-1.071.5748.11-37.25.5317.660.3615.6318.0658.226.9-19.01-32.354.22-0.24-1.40000.49-9.26-18.334.890.00.05.5918.1818.180.25007.496.7-29.813.3213.36-13.510.2327.78428.577.727.22-27.170.0000
23Q1 (17)22.4448.510.7600-100.00000008.729.0-35.361.060.0-68.734.718.09-53.2813.2433.96-21.638.52-14.7110.364.23-0.47-1.40000.54-8.47-18.184.890.00.04.730.054.070007.02-47.22-28.5911.75-34.83-8.910.18172.0-53.857.2-44.83-29.550.0000
22Q4 (16)15.11-19.28-23.4900-100.00000008.05.82-32.21.06-27.89-67.383.98-7.66-48.659.891.06-25.099.99-15.747.354.25-0.23-1.390000.59-4.84-18.064.890.00.04.730.054.0700013.38.66-36.9418.036.25-25.37-0.2510.71-149.0213.059.11-39.580.0000
22Q3 (15)18.723.2-19.930-100.0-100.00000007.56-32.56-60.751.47-41.2-75.084.31-21.78-47.129.78-1.01-26.6211.8516.18186.234.26-0.47-1.390000.623.33-21.524.890.00.04.730.054.0700012.2414.71-31.3916.9710.19-18.84-0.28-300.0-221.7411.9612.83-33.810.0000
22Q2 (14)18.14-18.55-46.680.3-85.0000000011.21-16.9-25.172.5-26.25-44.575.51-45.2312.459.88-41.5314.7310.232.12140.04.28-0.23-1.380000.6-9.09-29.414.890.00.04.7354.0754.0700010.678.55-10.6415.419.382.6-0.07-117.95-114.2910.63.72-14.720.0000
22Q1 (13)22.2712.760.542.0263.64000000013.4914.326.33.394.3114.5310.0629.81123.5616.9028.0695.887.7213.86153.114.29-0.46-1.380000.66-8.33-26.674.890.00.03.070.080.590009.83-53.3911.8312.9-46.6122.860.39-23.5356.010.22-52.6913.050.0000
21Q4 (12)19.75-15.53-36.00.55-34.52000000011.8-38.73-16.963.25-44.92-1.227.75-4.9171.0813.20-1.0154.36.7863.77111.874.31-0.2300000.72-8.86-23.44.890.00.03.070.080.5900021.0918.2225.2424.1615.5430.240.51121.742450.021.619.5428.110.0000
21Q3 (11)23.38-31.2834.060.8401100.000000019.2628.5728.315.930.8248.618.1566.3366.3313.3354.7643.314.14-2.598.384.32-0.4600000.79-7.06618.184.890.00.03.070.080.5900017.8449.4131.6620.9139.3137.020.23-53.06018.0745.3733.360.0000
21Q2 (10)34.0253.5979.4300-100.000000014.9818.0546.154.5152.3664.04.98.894.038.61-0.16-4.454.2539.34-29.874.34-0.2300000.85-5.561600.04.890.00.03.0780.5980.5900011.9435.8424.6315.0142.9533.070.4996.0012.4337.529.750.0000
21Q1 (9)22.15-28.2250.4800-100.000000012.69-10.7-6.02.96-10.03-18.684.5-0.66-17.138.630.88-13.573.05-4.69-48.834.35000000.9-4.262150.04.890.029.371.70.0347.370008.79-47.8-1.3510.5-43.413.020.251150.009.04-46.381.460.0000
20Q4 (8)30.8676.95239.120-100.0000000014.21-5.332.083.29-17.13-10.114.53-7.55-15.968.55-8.06-23.753.2-16.23-27.270000000.94754.554600.04.890.029.371.70.0347.3700016.8424.2824.0118.5521.5632.880.020016.8624.4324.150.0000
20Q3 (7)17.44-8.02101.390.07-92.63000000015.0146.442.953.9744.36-4.114.94.03-16.679.303.1803.82-36.964.950000000.11120.0266.674.890.029.371.70.0347.3700013.5541.4436.5915.2635.2848.0100013.5541.4436.590.0000
20Q2 (6)18.9628.8286.150.9543.94000000010.25-24.07-17.342.75-24.45-23.614.71-13.26-20.579.01-9.6906.061.6870.220000000.0525.066.674.8929.3729.371.7347.37347.370009.587.5265.4611.2821.4282.820009.587.5265.460.0000
20Q1 (5)14.7261.76108.50.660112.900000013.5-3.0288.553.64-0.5597.835.430.7448.369.98-11.005.9635.45112.860000000.04100.033.333.780.00.00.380.00.00008.91-34.39306.859.29-33.45261.480008.91-34.39306.850.0000
19Q4 (4)9.15.080.0000.0000.0000.013.92-4.530.03.66-11.590.05.39-8.330.011.2200.04.420.880.0000.0000.00.02-33.330.03.780.00.00.380.00.0000.013.5836.90.013.9635.40.0000.013.5836.90.00.0000.0
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)13.41-11.2500000045.4312.846.76-19.817.1679.915.7659.437.8-21.924.18-1.65000.61.694.890.05.5918.180.25011.61-12.7117.45-3.220.48012.09-7.360.000
2022 (9)15.11-23.4900000040.26-31.458.43-49.253.98-48.659.89-25.099.9947.354.25-1.39000.59-18.064.890.04.7354.070013.3-36.9418.03-25.37-0.25013.05-39.580.000
2021 (8)19.75-36.00.550000058.7310.916.6121.687.7571.0813.2054.276.78111.874.310000.72-23.44.890.03.0780.590021.0925.2424.1630.240.512450.021.628.110.000
2020 (7)30.86239.1200000052.9610.213.653.174.53-15.968.55-23.733.2-27.2700000.944600.04.8929.371.7347.370016.8424.0118.5532.880.02016.8624.150.000
2019 (6)9.168.5200000048.06148.2413.23305.835.3989.7911.22-23.554.433.3300000.020.03.7856.850.38533.330013.58316.5613.96320.480013.58316.560.000
2018 (5)5.4629.7300000019.3683.863.266420.02.84118.4614.6718.823.348.6500000.02100.02.410.420.0620.0003.266420.03.323220.0003.266420.00.000
2017 (4)0.74-5.1300000010.5321.030.050.01.351.1612.3524.892.2226.1400000.01-50.02.417.070.0525.0000.050.00.10.0000.050.00.000
2016 (3)0.7800000008.700.0500.8609.8901.76000000.0202.0500.040000.0500.10000.0500.000

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