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)1.26-47.061.95-10.960.6-21.05007.08-30.38-0.4601.92-37.0527.12-9.570.86-7.534.5-0.440.61-43.520.35-7.898.080.00000-0.460-0.4600.61103.330.1500.03-43.14
2022 (9)2.38135.642.19-25.510.76406.670010.17180.17-0.2103.0549.5129.99-46.640.9327.44.52-16.141.08248.390.3808.0817.610000-2.060-2.0600.30-1.7600.050
2021 (8)1.01260.712.94-18.110.150003.63-80.88-0.3602.04-52.7856.20147.040.73-25.515.3930.830.310006.870.00000-1.910-1.910-0.020-1.9300.000
2020 (7)0.28-82.393.59-11.36000018.99-17.65-0.2504.3251.0522.7583.420.9836.114.121.9800006.870.00000-1.550-1.550-0.050-1.600.000
2019 (6)1.59-44.214.05-2.64000023.06-35.69-0.0602.86-56.1312.40-31.790.72-35.714.04-0.7400006.870.00000-1.310-1.310-0.010-1.3200.000
2018 (5)2.85-32.624.16-18.59000035.864.980.08100.06.52-6.7218.18-11.151.12-51.34.070000.63-82.796.870.00000-1.250-1.250-0.010-1.2600.00-95.41
2017 (4)4.23-6.835.1124.630.22-47.620034.1659.480.04-94.036.9913.1120.46-29.082.3253.85000.103.6623.656.872.540000-1.320-1.320-0.010-1.3300.10-24.8
2016 (3)4.541094.744.193.40.4200021.4241.950.67570.06.1857.2528.8510.780.65103.1200002.9606.7118.240000-1.350-1.35000-1.3500.140
2015 (2)0.38-42.422.1296.3000015.09-4.970.1-50.03.936.7926.0412.380.32-38.461.2000003.070.00000-2.010-2.0100.010-2.000.000
2014 (1)0.66-5.711.0844.0000015.8827.960.203.686.3623.17-16.880.52100.00000003.070.00000-2.10-2.1000-2.100.000
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)1.26-24.55-47.061.95-23.83-10.960.6-14.29-21.050001.7-25.11-10.99-0.35-3600.0-29.631.92-30.69-37.0527.12-28.63-9.570.867.5-7.534.5-3.02-0.440.61-7.58-43.520.35-2.78-7.898.080.00.0000000-0.46-820.077.67-0.46-820.077.670.6132.61103.330.15-63.41108.520.032.71-43.14
23Q3 (19)1.679.87-10.72.5630.61287.880.7-1.41-11.390002.2731.98-5.020.010-85.712.7711.69-36.938.0013.53-20.110.8-40.74-31.034.640.03.80.66-16.46-49.230.360.0-7.698.080.05.35000000-0.0558.3397.51-0.0558.3397.510.46-41.03666.670.41-37.88121.030.03-46.12-86.7
23Q2 (18)1.52-25.8532.171.96-16.95-12.110.710.0-12.350001.7223.74-30.920100.0100.02.487.83-41.6533.4719.03-40.941.3536.3617.394.641.534.980.79-15.96-52.690.36-2.7-12.28.080.017.61000000-0.1294.594.26-0.1294.594.260.78168.97875.00.66134.92132.840.051.24-79.87
23Q1 (17)2.05-13.87-25.182.367.76-16.610.71-6.5844.90001.39-27.23-58.88-0.1255.5602.3-24.59-32.9428.12-6.24-53.930.996.45-10.814.571.11-14.260.94-12.96-6.00.37-2.63-11.98.080.017.61000000-2.18-5.83-14.14-2.18-5.83-14.140.29-3.331550.0-1.89-7.392.070.051.47-85.37
22Q4 (16)2.3827.27135.642.19231.82-25.510.76-3.8406.670001.91-20.0896.91-0.27-485.71-145.453.05-30.5249.5129.99-36.95-46.640.93-19.8327.44.521.12-16.141.08-16.92248.390.38-2.5608.085.3517.61000000-2.06-2.49-7.85-2.06-2.49-7.850.3400.01600.0-1.769.748.810.05-75.970
22Q3 (15)1.8762.612.750.66-70.4-78.640.79-2.4700002.39-4.02262.120.07450.0600.04.393.2998.6447.56-16.0777.121.160.8727.474.471.135.181.3-22.1600.39-4.8807.6711.6411.64000000-2.013.83-11.67-2.013.83-11.670.06-25.0400.0-1.952.99-7.140.19-18.440
22Q2 (14)1.15-58.0315.02.23-21.2-0.890.8165.3100002.49-26.33308.2-0.02085.714.2523.91585.4856.67-7.151094.571.153.6-35.394.42-17.075.491.6767.000.41-2.3806.870.00.0000000-2.09-9.42-15.47-2.09-9.42-15.470.08500.0188.89-2.01-4.15-5.790.23-26.410
22Q1 (13)2.74171.2934.312.83-3.74-17.970.49226.6700003.38248.45143.170100.0100.03.4368.14143.2661.038.6620.71.1152.0513.275.33-1.1128.741.0222.5800.42006.870.00.0000000-1.910.0-14.37-1.910.0-14.37-0.020.075.0-1.930.0-10.290.3200
21Q4 (12)1.01-44.51260.712.94-4.85-18.110.15000000.9746.97-82.59-0.11-1200.021.432.04-7.69-52.7856.20109.28154.450.73-19.78-25.515.3926.8230.830.31000006.870.00.0000000-1.91-6.11-23.23-1.91-6.11-23.23-0.020.060.0-1.93-6.04-20.620.0000
21Q3 (11)1.8282.0-2.673.0937.33-22.560000000.668.2-88.00.01107.14112.52.21256.45-41.9926.85466.0820.450.91-48.881416.674.251.433.660000006.870.00.0000000-1.80.55-27.66-1.80.55-27.66-0.0277.780.0-1.824.21-27.270.0000
21Q2 (10)1.0-50.98143.92.25-34.78-39.190000000.61-56.12-85.44-0.14-16.67-366.670.62-56.03-83.424.74-43.98-76.751.7881.63334.154.191.212.950000006.870.00.0000000-1.81-8.38-36.09-1.81-8.38-36.09-0.09-12.5-800.0-1.9-8.57-41.790.0000
21Q1 (9)2.04628.5767.213.45-3.910.580000001.39-75.04-67.67-0.1214.29-1300.01.41-67.36-49.468.47-61.66-39.540.980.096.04.140.491.970000006.870.00.0000000-1.67-7.74-28.46-1.67-7.74-28.46-0.08-60.0-700.0-1.75-9.38-33.590.0000
20Q4 (8)0.28-85.03-82.393.59-10.03-11.360000005.571.2779.68-0.14-75.0-16.674.3213.3951.0522.09-0.9378.080.981533.3336.114.120.491.980000006.870.00.0000000-1.55-9.93-18.32-1.55-9.93-18.32-0.05-150.0-400.0-1.6-11.89-21.210.0000
20Q3 (7)1.87356.1-24.63.997.84-9.520000005.531.26-18.4-0.08-166.67-900.03.811.87-21.1222.299.2600.06-85.37-94.644.10.741.490000006.870.00.0000000-1.41-6.02-17.5-1.41-6.02-17.5-0.02-100.0-100.0-1.43-6.72-18.180.0000
20Q2 (6)0.41-66.39-19.613.718.59-41.180000004.19-2.56-27.51-0.03-400.0-50.03.7434.05-24.620.4045.6800.41-18.0-78.194.070.250.7400000-100.06.870.00.0000000-1.33-2.31-9.92-1.33-2.31-9.92-0.010.00.0-1.34-2.29-9.840.000100.0
20Q1 (5)1.22-23.27454.553.12-22.96-53.290000004.338.71-42.20.01108.33-83.332.79-2.45-54.7114.0112.9300.5-30.56-59.024.060.50.2500000-100.06.870.00.0000000-1.30.76-9.24-1.30.76-9.24-0.010.00.0-1.310.76-9.170.000-100.0
19Q4 (4)1.59-35.890.04.05-8.160.0000.0000.03.1-54.010.0-0.12-1300.00.02.86-40.790.012.4000.00.72-35.710.04.040.00.0000.0000.06.870.00.0000.0000.0-1.31-9.170.0-1.31-9.170.0-0.010.00.0-1.32-9.090.00.0000.0

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