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)1.9797.01.0-56.330.26-16.13008.88-23.381.0991.231.7-27.0419.14-4.770.8-63.64000.64-15.790.61-29.896.950.00.010.00.030.0-1.60-1.55000-1.600.02-24.91
2022 (9)1.01.012.29-45.480.3129.170011.5936.030.5702.3332.3920.10-2.682.2-14.06000.7633.330.8716.06.950.00.010.00.030.0-2.740-2.70-0.230-2.9700.03-33.41
2021 (8)0.99-36.134.223.890.244.35008.52-16.63-0.5801.76-13.7320.663.492.5613.781.16-15.940.5718.750.75158.626.950.00.010.00.030.0-3.340-3.290-0.060-3.400.04189.33
2020 (7)1.55-0.643.39-20.050.23-86.230010.22-50.1-1.7102.04-40.719.9618.842.25-26.231.38-37.840.48336.360.290.06.953.580.010.00.030.0-3.210-3.170-0.040-3.2500.01-24.79
2019 (6)1.56-17.894.2435.91.6716600.00020.48-23.7-2.503.44-33.4616.80-12.83.05116.312.22-0.450.11-93.680.29-83.046.710.00.010.00.030.0-2.780-2.730-0.020-2.800.02-57.82
2018 (5)1.9-45.243.12-16.80.01-99.610026.84-5.56-0.2805.17-7.8419.26-2.421.41116.922.23-0.451.742.351.710.06.7124.490.0100.030.0-0.230-0.18000-0.2300.04-40.75
2017 (4)3.4724.373.7502.5400028.42-3.820.13-51.855.6121.9619.7426.810.6596.972.2480.651.7-30.891.7105.390.0000.030.00.1200.150-0.0300.0900.07171.22
2016 (3)2.79-25.9900000029.5532.870.2704.6-17.8615.57-38.180.33-63.741.2447.622.461.23005.390.0000.030.0-0.470-0.4400.02-33.33-0.4500.03-18.79
2015 (2)3.771613.643.65-15.7000022.244.51-0.2605.6-38.625.18-41.250.912933.330.84265.222.430005.390.0000.030.0-0.720-0.6900.0350.0-0.6900.0330.9
2014 (1)0.22-67.164.3324.78000021.28-41.840.16-27.279.127.842.8685.360.03-97.350.230.000005.390.0000.030.0-0.390-0.3600.020-0.3700.030
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)1.97347.7397.01.0-21.88-56.330.2636.84-16.130003.0696.15-30.931.6988.89201.891.73.66-27.0419.1419.65-4.850.8-72.03-63.640000.64-18.99-15.790.61-23.75-29.896.950.00.00.010.00.00.030.00.0-1.650.7741.61-1.5551.7142.590100.0100.0-1.653.0846.130.02-18.22-24.91
23Q3 (19)0.44-22.81-56.861.28-9.86-70.780.19-26.92-32.140001.5611.43-40.46-0.18-185.7150.01.64-12.3-6.2916.00-3.23-8.752.8630.0-25.710000.7919.79.720.812.6823.086.950.00.00.010.00.00.030.00.0-3.25-5.861.22-3.21-6.290.93-0.1620.0-900.0-3.41-4.28-4.280.02-6.33-14.62
23Q2 (18)0.57159.09-63.691.42-30.73-66.030.26-13.33-7.140001.4-51.05-27.840.21139.62275.01.87-8.7841.6716.53-4.4313.112.2-10.57-34.520000.66-5.7120.00.71-10.134.416.950.00.00.010.00.00.030.00.0-3.076.4-4.78-3.026.5-4.86-0.216.67-900.0-3.277.1-10.850.033.57-9.27
23Q1 (17)0.22-78.0-84.932.05-10.48-53.30.3-3.237.140002.86-35.4410.42-0.53-200.0-200.02.05-12.0215.8217.30-14.02-11.552.4611.82-15.460000.7-7.8952.170.79-9.211.276.950.00.00.010.00.00.030.00.0-3.28-19.71-17.14-3.23-19.63-17.03-0.24-4.35-500.0-3.52-18.52-23.940.03-5.35-27.56
22Q4 (16)1.0-1.961.012.29-47.72-45.480.3110.7129.170004.4369.0856.540.53247.22352.382.3333.1432.3920.1214.75-2.62.2-42.86-14.0600-100.00.765.5633.330.8733.8516.06.950.00.00.010.00.00.030.00.0-2.7416.7217.96-2.716.6717.93-0.23-1250.0-283.33-2.979.1712.650.03-7.02-33.41
22Q3 (15)1.02-35.0315.914.384.788.150.280.021.740002.6235.0556.89-0.36-200.0-38.461.7532.5853.5117.5419.9631.053.8514.5817.0200-100.00.7230.9135.850.65-4.41124.146.950.00.00.010.00.00.030.00.0-3.29-12.29-4.78-3.24-12.5-4.520.02200.0140.0-3.27-10.85-2.510.03-0.46-24.57
22Q2 (14)1.577.5323.624.18-4.787.180.280.027.270001.94-25.1-1.02-0.12-122.64-71.431.32-25.425.614.62-25.2613.553.3615.464.3500-100.00.5519.57-6.780.68-4.23134.486.950.00.00.010.00.00.030.00.0-2.93-4.6414.33-2.88-4.3514.54-0.0250.060.0-2.95-3.8714.990.03-17.31-32.21
22Q1 (13)1.4647.47-15.614.394.5229.50.2816.6733.330002.59-8.4825.730.53352.381425.01.770.5770.1919.56-5.3292.572.9113.67-2.350-100.0-100.00.46-19.3-29.230.71-5.33144.836.950.00.00.010.00.00.030.00.0-2.816.1714.11-2.7616.1114.02-0.0433.330.0-2.8416.4713.940.03-12.99113.79
21Q4 (12)0.9912.5-36.134.23.723.890.244.354.350002.8369.460.0-0.2119.2358.821.7654.39-13.7320.6654.393.492.56-22.1913.781.16-15.33-15.940.577.5518.750.75158.62158.626.950.00.00.010.00.00.030.00.0-3.34-6.37-4.05-3.29-6.13-3.79-0.06-20.0-50.0-3.4-6.58-4.620.045.33189.33
21Q3 (11)0.88-30.71-60.04.053.858.290.234.55-86.630001.67-14.8-41.61-0.26-271.43-425.01.14-8.8-41.5413.383.94-13.953.292.1711.91.37-0.720.00.53-10.17307.690.290.00.06.950.03.580.010.00.00.030.00.0-3.148.19-15.87-3.18.01-16.54-0.050.0-66.67-3.198.07-16.420.04-10.5599.37
21Q2 (10)1.27-26.59-2.313.915.04-10.550.224.76-86.980001.96-4.85-21.29-0.07-75.086.01.2520.19-11.9712.8726.7533.723.228.05-21.841.38-0.72527.270.59-9.23637.50.290.00.06.950.03.580.010.00.00.030.00.0-3.42-4.91-23.02-3.37-4.98-22.99-0.05-25.0-150.0-3.47-5.15-23.930.04160.78119.16
21Q1 (9)1.7311.6150.433.390.0-20.240.21-8.7-87.50002.06-27.210.98-0.0492.1694.871.04-49.02-36.5910.16-49.1210.422.9832.44-31.651.390.72-37.390.6535.42622.220.290.00.06.950.03.580.010.00.00.030.00.0-3.26-1.568.17-3.21-1.268.55-0.040.0-300.0-3.3-1.547.30.0217.75-15.71
20Q4 (8)1.55-29.55-0.643.39-9.36-20.050.23-86.63-86.230002.83-1.05-45.05-0.51-737.575.832.044.62-40.719.9628.3618.842.25-23.47-26.231.380.73-37.840.48269.23336.360.290.00.06.953.583.580.010.00.00.030.00.0-3.21-18.45-15.47-3.17-19.17-16.12-0.04-33.33-100.0-3.25-18.61-16.070.01-27.42-24.79
20Q3 (7)2.269.2342.863.74-14.22-11.371.721.7817100.00002.8614.86-43.590.08116.0172.731.9537.32-52.0915.5561.5302.94-28.64-3.611.37522.73-38.290.1362.5-92.610.290.0-83.046.710.00.00.010.00.00.030.00.0-2.712.52-276.39-2.662.92-297.01-0.03-50.00-2.742.14-280.560.02-1.6719.68
20Q2 (6)1.313.04-38.394.362.596.61.690.616800.00002.4922.06-55.3-0.535.9-455.561.42-13.41-65.119.634.6704.12-5.576.820.22-90.09-90.090.08-11.11-95.430.290.0-83.046.710.00.00.010.00.00.030.00.0-2.7821.69-355.74-2.7421.94-389.29-0.02-100.0-300.0-2.821.35-366.670.020.36.12
20Q1 (5)1.15-26.28-33.914.250.2423.191.680.616700.00002.04-60.39-56.5-0.7863.03-310.531.64-52.33-60.779.20-45.2404.3642.95113.732.220.0-0.890.09-18.18-94.830.290.0-83.046.710.00.00.010.00.00.030.00.0-3.55-27.7-379.73-3.51-28.57-401.43-0.0150.00-3.56-27.14-381.080.025.06-20.71
19Q4 (4)1.561.30.04.240.470.01.6716600.00.0000.05.151.580.0-2.11-1818.180.03.44-15.480.016.8000.03.050.00.02.220.00.00.11-93.750.00.29-83.040.06.710.00.00.010.00.00.030.00.0-2.78-286.110.0-2.73-307.460.0-0.0200.0-2.8-288.890.00.0215.50.0

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。