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)5.49.09-5.260000000003.82-1.8-18.380.12-81.82-72.731.88-24.8-19.3112.34-20.55-6.971.5422.2254.00000000.0350.0-25.06.090.00.01.180.021.650.30.036.362.533.69-7.334.012.042.3-0.20.033.332.334.02-4.120.0000
23Q3 (19)4.95-24.8915.930000000003.899.27-12.580.6640.43-13.162.549.710.1315.5454.9124.921.269.5714.550000000.02-33.33-50.06.090.00.01.180.021.650.30.036.362.4436.317.493.9320.1813.58-0.213.0431.032.2443.5913.130.0000
23Q2 (18)6.5913.8242.6400000-100.00003.56-10.1-16.240.4738.24-12.961.67-18.93-18.1410.03-15.57-12.191.1522.34-16.0600000-100.00.030.00.06.090.00.01.1821.6521.650.336.3636.361.79-41.6918.543.27-23.2421.11-0.2320.69-35.291.56-43.8816.420.0000
23Q1 (17)5.791.5854.8100000-100.00003.96-15.38-5.260.34-22.73-8.112.06-11.590.4911.88-10.471.470.94-6.0-36.0500000-100.00.03-25.00.06.090.00.00.970.011.490.220.04.763.0712.4581.664.268.6754.35-0.293.33-38.12.7814.487.840.0000
22Q4 (16)5.733.4979.8100000-100.00004.685.17-12.850.44-42.11-33.332.332.64-3.7213.276.680.941.0-9.09-13.0400000-100.00.040.033.336.090.00.00.970.011.490.220.04.762.7320.26108.43.9213.2964.02-0.3-3.45-36.362.4322.73122.940.0000
22Q3 (15)4.27-7.58100.470000-100.0-100.00004.454.719.610.7640.74300.02.2711.2711.2712.448.912.011.1-19.71-23.610000-100.0-100.00.0433.330.06.090.00.00.970.011.490.220.04.762.2750.33243.943.4628.1598.85-0.29-70.59-16.01.9847.76382.930.0000
22Q2 (14)4.6223.5353.490000.050.00.00004.251.678.970.5445.951180.02.04-0.4943.6611.42-2.4453.231.37-6.8-21.710000.09-10.0-35.710.030.0-25.06.090.00.00.9711.4929.330.224.7622.221.51-10.6512.692.7-2.1718.42-0.1719.0519.051.34-9.4618.580.0000
22Q1 (13)3.7417.9840.070000.050.00.00004.18-22.16-17.720.37-43.9485.02.05-15.29-5.9611.71-10.940.531.4727.83-6.370000.1-16.67-37.50.030.00.06.090.00.00.870.016.00.210.016.671.6929.0121.582.7615.4818.45-0.214.550.01.4835.7825.420.0000
21Q4 (12)3.1748.83-53.3100-100.00.050.00.00005.3732.270.750.66247.37288.242.4218.6324.7413.1518.3728.061.15-20.145.50000.12-7.69-29.410.03-25.050.06.090.00.00.870.016.00.210.016.671.3198.489.172.3937.3612.21-0.2212.0-4.761.09165.8510.10.0000
21Q3 (11)2.13-29.24-66.0300-100.00.050.00.00004.064.1-14.350.19480.0-54.762.0443.6611.4811.1148.985.711.44-17.7139.810000.13-7.14-27.780.040.033.336.090.00.00.8716.016.00.2116.6716.670.66-50.75-35.921.74-23.68-11.22-0.25-19.05-19.050.41-63.72-50.00.0000
21Q2 (10)3.0112.73-33.2600-100.00.050.000003.9-23.239.24-0.05-125.0-200.01.42-34.86-33.337.45-35.99-41.241.7511.4662.040000.14-12.5-26.320.0433.33-20.06.090.00.00.750.00.00.180.00.01.34-3.6119.672.28-2.1548.05-0.210.0-5.01.13-4.24175.610.0000
21Q1 (9)2.67-60.68-32.410-100.000.050.00.00005.08-4.69-3.420.217.65-64.292.1812.37-20.7311.6513.45-29.871.5744.0429.750000.16-5.88-23.810.0350.0-50.06.090.00.00.750.022.950.180.012.51.3915.83-30.152.339.39-15.58-0.210.0-10.531.1819.19-34.440.0000
20Q4 (8)6.798.2968.073.655.8356.250.050.00.00005.3312.4538.440.17-59.52-22.731.946.01-4.910.26-2.29-21.461.095.835.830000.17-5.56-22.730.02-33.33-71.436.090.00.00.750.022.950.180.012.51.216.5-16.082.138.67-3.18-0.210.0-16.670.9920.73-20.80.0000
20Q3 (7)6.2739.0286.053.45331.2500.0500.00004.7432.7715.330.42740.0-28.811.83-14.08-2.6610.51-17.1901.03-4.6333.770000.18-5.26-21.740.03-40.0-62.56.090.00.00.750.022.950.180.012.51.0368.85-16.261.9627.27-2.0-0.21-5.0-23.530.82100.0-22.640.0000
20Q2 (6)4.5114.1882.590.8000-100.0-100.00003.57-32.136.890.05-91.07-79.172.13-22.5525.2912.69-23.6101.08-10.7463.640000.19-9.52-24.00.05-16.670.06.090.00.00.7522.9522.950.1812.512.50.61-69.35-4.691.54-44.29.22-0.2-5.26-17.650.41-77.22-12.770.0000
20Q1 (5)3.95-2.23364.710-100.000.050.00.00005.2636.6222.040.56154.5540.02.7534.820.6116.6127.0701.2117.4847.560000.21-4.55-19.230.06-14.2950.06.090.00.00.610.07.020.160.06.671.9939.16176.392.7625.4591.67-0.19-5.56-11.761.844.0227.270.0000
19Q4 (4)4.0419.880.00.800.00.050.00.0000.03.85-6.330.00.22-62.710.02.048.510.013.0700.01.0333.770.0000.00.22-4.350.00.07-12.50.06.090.00.00.610.00.00.160.00.01.4316.260.02.210.00.0-0.18-5.880.01.2517.920.00.0000.0
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)5.4-5.2600000015.23-13.271.59-25.01.88-19.3112.34-6.971.5454.000000.03-25.06.090.01.1821.650.336.362.53-7.334.012.3-0.202.33-4.120.000
2022 (9)5.779.8100000017.56-4.672.12112.02.33-3.7213.271.01.0-13.0400000.0433.336.090.00.9711.490.224.762.73108.43.9264.02-0.302.43122.940.000
2021 (8)3.17-53.31000.050.00018.42-2.541.0-16.672.4224.7413.1427.991.155.5000.12-29.410.0350.06.090.00.8716.00.2116.671.319.172.3912.21-0.2201.0910.10.000
2020 (7)6.7968.073.65356.250.050.00018.921.081.2-17.241.94-4.910.26-21.461.095.83000.17-22.730.02-71.436.090.00.7522.950.1812.51.2-16.082.13-3.18-0.2100.99-20.80.000
2019 (6)4.04167.550.800.050.00015.61-8.451.45353.122.04-1.9213.077.121.037.29000.22-18.520.0775.06.090.00.617.020.166.671.43346.882.2111.54-0.1801.25681.250.000
2018 (5)1.51-26.7000.050.00017.05-1.960.3228.02.0847.5212.2050.460.96-67.35000.27-15.620.040.06.090.00.573.640.15650.00.3223.081.0425.3-0.1600.1645.450.000
2017 (4)2.06-12.712.376.920.050.00017.3931.440.25-64.291.41-15.068.11-35.382.9482.61000.32-15.790.0433.336.095.180.5514.580.0200.26-62.860.83-29.66-0.1500.11-83.820.000
2016 (3)2.3610.281.300.05-44.440013.23-34.210.7-27.841.66-28.1412.559.231.61192.73000.38-11.630.03-25.05.790.00.4826.32000.7-26.321.18-11.94-0.0200.68-29.170.000
2015 (2)2.14-2.28000.09-30.770020.11-32.990.97-4.92.3126.2311.4988.370.55-75.34000.43-20.370.04-20.05.790.00.3835.71000.95-7.771.342.290.01-80.00.96-11.110.000
2014 (1)2.19138.041.0150.00.13-13.330030.01-12.891.02-51.661.83-46.186.10-38.212.23-24.41000.54-19.40.050.05.790.170.28300.0001.03-50.951.31-39.630.0501.08-48.570.000

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。