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)15.97-42.331.04-0.95000027.48-21.71-0.3609.59-7.1634.9018.586.47-13.39004.00.00.14-12.514.220.05.536.553.05-15.9811.92-19.7820.5-13.47-3.6808.24-30.230.124.4
2022 (9)27.697.411.05-28.57000035.1-7.03.32-25.7310.33-24.8729.43-19.227.478.58004.0-33.330.1614.2914.220.05.199.263.635.2214.86-3.5723.690.34-3.05011.810.250.110.42
2021 (8)25.7824.181.4742.72000037.7426.944.4758.5113.7525.6936.43-0.996.8842.74006.085.190.1455.5614.220.04.756.263.45-14.615.4119.7423.6110.43-3.63011.7825.050.1156.02
2020 (7)20.7617.751.0351.470.1614.290029.73-1.12.8248.4210.94-4.5436.80-3.484.8211.06003.24-18.80.09-30.7714.220.04.474.444.0444.812.87-2.6521.385.37-3.4509.422.610.0730.24
2019 (6)17.630.280.68-15.00.14-64.10030.06-8.411.9-25.211.46-17.4438.12-9.854.34-16.86003.99-12.310.13-38.114.22-0.914.286.22.7932.2313.22-5.6420.290.69-4.0409.18-18.180.060.15
2018 (5)17.581.270.819.40.39-38.10.07032.82-0.032.547.6313.884.0542.294.085.229.660.1104.55-1.730.21-25.014.35-10.034.036.332.116.0314.0112.4420.1510.47-2.79011.228.410.052.35
2017 (4)17.3620.470.67-18.290.63-60.620032.830.02.36-4.0713.341.9940.631.994.76-2.06004.637.180.28-22.2215.950.03.796.761.990.012.465.5918.245.25-2.11010.350.190.05-0.87
2016 (3)14.418.430.82925.01.6-26.270032.83-6.362.46-33.8713.08-10.139.84-4.04.86-9.16004.32-39.750.36300.015.950.03.5511.991.990.011.8-0.6717.331.7-1.47010.33-23.880.0521.31
2015 (2)13.29-7.060.08-95.292.1718.580035.068.283.723.3314.5521.8641.5012.545.3512.16007.17-11.040.0950.015.950.313.1712.811.990.011.8813.2517.0411.451.69-34.7513.573.750.0411.76
2014 (1)14.318.181.763.461.8315.090032.3827.733.628.5711.9439.8136.879.464.7714.11008.06-12.680.06-14.2915.90.72.8111.071.990.010.4924.5815.2918.162.59311.1113.0844.530.04-4.76
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)15.97-32.27-42.331.04-6.31-0.950000007.826.11-5.440.375.71-41.279.590.21-7.1634.891.8518.546.47-7.7-13.390004.033.330.00.140.0-12.514.220.00.05.530.06.553.050.0-15.9811.923.38-19.7820.51.89-13.47-3.68-47.2-20.668.24-8.75-30.230.121.474.4
23Q3 (19)23.58-11.12-12.371.112.78-15.910000007.3720.23-15.580.35128.46-18.69.5720.23-15.6134.2526.0811.497.016.21-17.530003.0-14.29-25.00.140.00.014.220.00.05.530.06.553.050.0-15.9811.533.04-18.820.121.77-12.6-2.537.342.349.0325.42-22.420.12-3.232.71
23Q2 (18)26.53-2.32-11.61.08100.0-8.470000006.13-0.65-31.28-1.23-868.75-199.197.96-3.28-31.6727.175.93-9.756.6-9.59-20.770003.5-12.5-41.670.14-6.677.6914.220.00.05.536.556.553.05-15.98-15.9811.19-8.13-18.6819.77-5.9-12.48-3.99-41.49-37.117.2-23.08-33.640.121.286.96
23Q1 (17)27.16-1.912.650.54-48.57-57.140000006.17-25.39-32.790.16-74.6-84.318.23-20.33-37.4625.65-12.86-23.767.3-2.28-4.950004.00.0-33.330.15-6.2515.3814.220.00.05.190.09.263.630.05.2212.18-18.03-25.9621.01-11.31-14.77-2.827.54-40.39.36-20.75-35.180.124.977.5
22Q4 (16)27.692.97.411.05-20.45-28.570000008.27-5.27-17.960.6346.51-40.010.33-8.91-24.8729.43-4.21-19.227.47-12.128.580004.00.0-33.330.1614.2914.2914.220.00.05.190.09.263.630.05.2214.864.65-3.5723.692.910.34-3.05-19.1415.9811.811.460.250.11-0.170.42
22Q3 (15)26.91-10.335.71.3211.86-37.140000008.73-2.13-17.020.43-65.32-67.4211.34-2.66-18.8830.722.06-20.738.52.0431.170004.0-33.33-27.270.147.690.014.220.00.05.190.09.263.630.05.2214.23.2-1.0523.021.92.08-2.5612.0337.5611.647.2813.560.110.780.06
22Q2 (14)30.0113.4215.471.18-6.35-23.380000008.92-2.83-4.51.2421.574.211.65-11.47-6.9530.10-10.51-19.338.338.4632.010006.00.09.090.130.0-7.1414.220.00.05.199.2616.113.635.22-10.1513.76-16.35-8.1422.59-8.36-3.83-2.91-44.7825.7710.85-24.86-1.90.111.795.83
22Q1 (13)26.462.6410.251.26-14.29-15.440000009.18-8.9317.691.02-2.8610.8713.16-4.293.333.64-7.67-16.677.6811.6323.270006.00.07.140.13-7.14-7.1414.220.00.04.750.06.263.450.0-14.616.456.7519.2924.654.410.49-2.0144.6344.6314.4422.5842.130.11-1.94-0.56
21Q4 (12)25.781.2624.181.47-30.042.7200-100.000010.08-4.1819.861.05-20.450.9613.75-1.6525.6936.43-6.0-0.966.886.1742.740006.09.0985.190.140.055.5614.220.00.04.750.06.263.450.0-14.615.417.3919.7423.614.710.43-3.6311.46-5.2211.7814.9325.050.11-0.5356.02
21Q3 (11)25.46-2.0462.272.136.3656.7200-100.000010.5212.6331.51.3210.9240.4313.9811.6629.3238.763.865.346.482.6944.00005.50.061.290.140.0250.014.220.00.04.756.266.263.45-14.6-14.614.35-4.2120.9922.55-4.010.7-4.1-4.593.9810.25-7.3235.050.116.5995.46
21Q2 (10)25.998.2953.881.543.36156.6700-100.00009.3419.7427.071.1929.3591.9412.52-1.7320.6237.32-7.564.836.311.2849.530005.5-1.7959.420.140.0250.014.220.00.04.470.00.04.040.00.014.988.6337.1823.495.2920.9-3.92-7.9922.2211.068.8688.10.11-4.3581.75
21Q1 (9)24.015.6148.061.4944.66175.930-100.0-100.00007.8-7.2530.430.92-11.54338.112.7416.4535.3940.379.7426.516.2329.2541.910005.672.8457.750.1455.5616.6714.220.00.04.470.04.444.040.044.813.797.152.622.314.358.78-3.63-5.2219.5110.167.8613.770.1153.8598.56
20Q4 (8)20.7632.3117.751.03-23.1351.470.1645.4514.290008.415.124.471.0410.64215.1510.941.2-4.5436.79-0.02-3.514.827.1111.060003.24-4.99-18.80.09125.0-30.7714.220.00.04.470.04.444.040.044.812.878.52-2.6521.384.965.37-3.4519.214.69.4224.112.610.0724.6230.24
20Q3 (7)15.69-7.1-3.621.34123.3328.850.110.0-26.670008.08.842.830.9451.6134.2910.814.14-10.4436.793.3604.56.64-5.260003.41-1.16-16.420.040.0-73.3314.220.00.04.470.04.444.040.044.811.868.61-7.9920.374.842.0-4.2715.28-24.137.5929.08-19.680.06-0.892.84
20Q2 (6)16.894.19-14.830.611.11-3.230.11-21.43-50.00007.3522.91-4.30.62195.248.7710.3810.31-12.6335.6011.5604.22-3.87-12.0800-100.03.45-2.82-23.670.04-66.67-76.4714.220.00.04.474.444.444.0444.844.810.92-18.75-10.4919.43-5.270.83-5.04-11.75-111.765.88-34.15-40.120.064.491.65
20Q1 (5)16.21-8.05-12.240.54-20.590.00.140.0-63.160005.98-25.71-8.70.21-36.36-32.269.41-17.89-18.7431.91-16.304.391.15-18.100-100.03.55-11.03-21.980.12-7.69-36.8414.220.0-0.914.280.06.22.790.032.2313.441.66-6.2120.511.080.24-4.51-11.63-139.898.93-2.72-28.270.060.912.97
19Q4 (4)17.638.290.00.68-34.620.00.14-6.670.0000.08.053.470.00.33-52.860.011.46-5.050.038.1200.04.34-8.630.0000.03.99-2.210.00.13-13.330.014.220.00.04.280.00.02.790.00.013.222.560.020.291.60.0-4.04-17.440.09.18-2.860.00.06-1.60.0

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