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)13.3963.491.6-18.37000019.923.91-1.1203.3419.2916.78-3.735.63-18.990.23-89.910015.7272.049.828.032.662.3100-0.3702.29-40.520.99120.00.62-63.530.4328.22
2022 (9)8.19-20.791.9600.0400016.068.00.52-78.332.8131.417.43114.266.95132.442.28-55.9004.22681.489.090.442.610.17001.25-48.133.85-19.290.45-79.171.7-62.80.33108.11
2021 (8)10.3492.1900000014.8729.422.401.2112.048.14-13.432.9981.215.17180.98000.54-19.49.0528.012.36-12.92002.4104.77102.122.16-20.594.5792.830.16-1.96
2020 (7)5.381.8900000011.49-2.96-0.4201.08-3.579.40-0.631.65-0.61.847.6000.67-19.287.07-5.732.710.000-0.3502.36-14.492.7219.32.371.720.168.08
2019 (6)5.287.100000011.84-32.03-1.0401.12-41.369.46-13.731.661.221.71-1.16000.83-8.797.5-0.42.713.04000.05-97.32.76-39.472.28208.112.33-10.040.155.42
2018 (5)4.93-17.700000017.42-10.480.812.531.9116.4610.9630.11.64-23.361.73-18.01000.91-16.517.532.032.633.140.08300.01.85-2.634.562.010.7402.5942.310.143.17
2017 (4)5.99-39.800000019.46-7.60.7954.91.64-13.688.43-6.592.14-26.962.111818.18001.09-20.447.38-0.142.552.00.0201.96.744.474.68-0.0801.828.980.14-11.88
2016 (3)9.95-7.4400000021.06-8.630.51-16.391.9-23.089.02-15.812.9329.650.110001.373.017.39-6.222.52.46001.78-22.944.27-10.11-0.1101.67-25.450.1631.51
2015 (2)10.75-0.7400000023.05-15.410.61-46.492.47-29.0210.72-16.092.26-35.9800001.33-15.297.88-4.022.445.17002.31-26.674.75-13.16-0.0702.24-21.40.12-6.33
2014 (1)10.83-6.3100000027.25-2.431.14-34.483.48-13.8612.77-11.713.536.9700001.571.298.21-0.612.327.91003.15-29.535.47-17.5-0.302.85-36.670.13391.48
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)13.3916.0363.491.60.0-18.3700-100.00006.8146.7775.06-0.4118.0-57.693.34-11.4119.2916.78-24.41-3.735.63-15.97-18.990.23-30.3-89.9100015.7151.6272.049.82-0.38.032.660.02.31000-0.37-1025.0-129.62.29-15.19-40.520.99-28.78120.00.62-56.64-63.530.4311.2628.22
23Q3 (19)11.5433.4118.241.6-23.086.6700-100.00004.641.538.41-0.5-247.06-2400.03.778.6513.922.206.346.526.7-8.47-5.10.33-13.16-85.710006.24-3.4162.59.857.658.362.660.02.310000.04-92.45-97.262.7-15.36-33.51.39215.91135.591.4347.42-30.240.39-5.8515.63
23Q2 (18)8.6513.82-35.42.080.038.670-100.0-100.00004.5717.786.530.34161.82-46.883.4729.482.3620.8827.3-10.027.3214.9118.640.38-82.96-84.170006.4660.364.389.150.00.662.662.312.310000.53112.0-63.953.1911.93-21.810.4422.22-37.140.9759.02-55.30.4122.5324.88
23Q1 (17)7.6-7.2-18.542.086.1200.02-50.000003.88-0.267.78-0.55-111.54-443.752.68-4.29112.716.40-5.9383.156.37-8.3583.052.23-2.19-57.690004.03-4.5607.029.150.660.662.60.00.00000.25-80.0-70.242.85-25.97-17.150.36-20.0-57.650.61-64.12-63.910.33-0.1187.36
22Q4 (16)8.19-16.09-20.791.9630.6700.04-20.000003.89-9.114.85-0.26-1200.0-285.712.8-15.41131.417.43-16.36114.116.95-1.56132.442.28-1.3-55.90004.229.9681.489.090.00.442.60.010.170001.25-14.38-48.133.85-5.17-19.290.45-23.73-79.171.7-17.07-62.80.330.34108.11
22Q3 (15)9.76-27.1111.291.50.000.05-28.5700004.28-0.2342.19-0.02-103.12-102.113.31-2.36252.1320.84-10.17225.967.0614.42173.642.31-3.75-9.410003.84-2.29573.689.090.028.942.60.010.170001.46-0.68-35.44.06-0.49-12.310.59-15.71-72.172.05-5.53-53.20.331.6863.59
22Q2 (14)13.3943.52153.121.5000.07000004.2919.1714.40.64300.0-20.03.39169.05187.2923.20159.1199.486.1777.3239.012.4-54.4615.380003.93589.47523.819.090.028.752.60.0-4.060001.4775.051.554.0818.610.870.7-17.65-69.32.1728.4-33.230.3383.8495.3
22Q1 (13)9.33-9.7781.870000000003.6-2.96-18.00.1614.29-68.631.264.13-25.888.969.98-28.783.4816.39127.455.271.93167.510000.575.56-14.939.090.4428.752.610.17-4.060000.84-65.15394.123.44-27.8819.860.85-60.65-66.271.69-63.02-37.170.1810.954.98
21Q4 (12)10.3417.992.190000000003.7123.264.510.14-85.26-26.321.2128.7212.048.1427.34-13.452.9915.8981.215.17102.75180.980000.54-5.26-19.49.0528.3728.012.360.0-12.920002.416.64788.574.773.02102.122.161.89-20.594.574.3492.830.16-21.13-1.96
21Q3 (11)8.7765.7866.10000000003.01-19.73-14.970.9518.754650.00.94-20.34-29.856.39-17.47-48.72.5841.7674.322.5522.644.070000.57-9.52-22.977.05-0.14-0.282.36-12.92-12.920002.26132.99510.914.6325.82114.352.12-7.0217.134.3834.77247.620.2021.423.58
21Q2 (10)5.293.1213.520000000003.75-14.5883.820.856.86375.861.18-30.5937.217.75-38.38-6.941.8218.9513.752.085.5824.550000.63-5.97-25.07.060.0-0.282.710.00.00000.97470.59264.413.6828.2273.582.28-9.5219.373.2520.82146.210.17-1.185.39
21Q1 (9)5.13-4.65-6.390000000004.3923.6686.810.51168.42245.711.757.4170.012.5733.6636.681.53-7.27-12.571.977.0718.670000.670.0-10.677.06-0.14-6.862.710.00.00000.17148.57156.672.8721.6119.092.52-7.3531.252.6913.566.050.173.624.73
20Q4 (8)5.381.891.890000000003.550.2825.890.19850.0182.611.08-19.4-3.579.41-24.53-0.551.6511.49-0.61.843.957.60000.67-9.46-19.287.070.0-5.732.710.00.0000-0.3536.36-800.02.369.26-14.492.7250.2819.32.3788.11.720.16-0.598.08
20Q3 (7)5.2813.313.550000000003.5473.5313.460.02106.9105.411.3455.81-17.7912.4749.7301.48-7.53.51.775.994.730000.74-11.912.127.07-0.14-5.982.710.00.0000-0.556.78-303.72.161.89-27.521.81-5.24-26.421.26-4.55-53.850.173.5311.81
20Q2 (6)4.66-14.963.330000000002.04-13.19-20.93-0.2917.14-70.590.86-14.0-17.318.33-9.501.6-8.57-17.11.670.6-1.760000.8412.010.537.08-6.6-5.852.710.00.0000-0.59-96.67-192.192.12-12.03-36.721.91-0.5226.491.32-18.52-38.60.16-1.87.26
20Q1 (5)5.483.7917.850000000002.35-16.67-29.22-0.35-52.17-34.621.0-10.71-31.979.20-2.7501.755.421.741.66-2.92-2.920000.75-9.64-12.797.581.070.662.710.03.0400-100.0-0.3-700.0-119.232.41-12.68-43.431.92-15.7993.941.62-30.47-36.470.166.9311.27
19Q4 (4)5.2813.550.0000.0000.0000.02.82-9.620.0-0.2337.840.01.12-31.290.09.4600.01.6616.080.01.711.180.0000.00.8325.760.07.5-0.270.02.710.00.0000.00.05-81.480.02.76-7.380.02.28-7.320.02.33-14.650.00.152.850.0

財報相關資訊

免責聲明

本網站所有資料僅供參考,如使用者依本資料交易發生交易損失需自行負責,本網站對資料內容錯誤﹑更新延誤不負任何責任。