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)11.83-25.277.8-48.41000075.18-18.132.02-22.928.876.6938.4030.326.91-30.760.05-50.04.590.220.481.8210.00.04.985.963.6918.656.66-4.5815.333.65-3.4303.23-1.820.03-2.67
2022 (9)15.8329.6515.1237.45000091.83-16.282.62-39.0727.06-30.9729.47-17.549.98-23.470.104.58-12.930.22-12.010.00.04.710.073.110.06.98-1.6914.792.07-3.6903.29-17.540.034.2
2021 (8)12.217.3911.08.060000109.696.374.399.0739.24.6735.74-1.613.0410.41005.26-2.590.2531.5810.00.04.275.173.11-9.597.177.9414.4926.11-3.1103.99353.410.03-33.25
2020 (7)11.37-2.910.188.30000103.125.092.163.8537.4510.5436.325.1911.815.45005.4-4.760.1990.010.00.04.065.453.4442.153.99-7.4211.498.6-3.1100.881.150.0410.66
2019 (6)11.71-9.719.4-18.33000098.1326.62.0837.7533.887.934.53-14.7711.210.13005.67-2.240.1-52.3810.00.03.854.052.4232.974.3111.9510.5813.03-3.4400.87-39.160.03141.76
2018 (5)12.97-8.9211.5139.18000077.51-5.811.51221.2831.43.3640.519.7310.1722.38005.8-13.170.21-79.8110.00.03.71.371.820.03.8562.459.3619.39-2.4201.43116.670.0114.25
2017 (4)14.2436.798.27-18.84000082.29-7.760.47030.38-18.936.92-12.088.31-17.40.0606.68-22.421.04-16.1310.00.03.650.01.820.02.3724.087.846.23-1.7100.66-21.430.0118.26
2016 (3)10.41-25.1610.1927.85000089.21-7.27-6.76037.46-5.8141.991.5710.06-11.37008.61-17.211.24117.5410.00.03.650.01.820.01.91-79.427.38-49.93-1.0700.84-92.030.0136.08
2015 (2)13.9134.277.97-46.552.8400096.2-21.390.01-99.5139.77-18.6941.343.4411.35-19.622.6-15.3110.4-20.00.57-39.3610.00.03.656.11.820.09.28-13.5114.74-7.821.26-40.010.54-17.850.017.3
2014 (1)10.36-4.8714.91-34.260000122.388.42.05122.8348.915.1639.97-2.9914.122.693.07-12.7813.036.270.948.0510.00.03.442.691.820.010.7310.0515.997.172.1356.5212.8325.660.01-5.48
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)11.83-1.17-25.277.87.73-48.4100000018.53-11.59-7.160.36-38.980.028.87-8.126.6938.40-6.3730.36.91-16.95-30.760.050.0-50.04.59-4.770.220.4-2.4481.8210.00.00.04.980.05.963.690.018.656.665.55-4.5815.332.343.65-3.43-25.647.053.23-9.78-1.820.030.81-2.67
23Q3 (19)11.97-20.52-15.647.24-40.61-55.9100000020.967.21-3.370.59-42.72-3.2831.4217.853.6641.0118.9834.858.321.96-27.080.05-37.504.823.661.690.4151.8536.6710.00.00.04.980.05.963.690.018.656.3110.31-2.6214.984.14.83-2.7340.5217.523.58216.8112.930.034.260.57
23Q2 (18)15.062.599.9312.19-3.56-25.2600000019.5521.05-16.71.032475.06.1926.6614.18-22.034.4719.967.148.16-2.63-32.230.08-33.3304.652.42-7.370.27-15.62-3.5710.00.00.04.985.965.963.6918.6518.655.723.25-2.5614.397.795.27-4.59-32.66-28.571.13-45.67-50.870.02-10.81-14.67
23Q1 (17)14.68-7.263.7512.64-16.4-19.700000016.15-19.09-39.540.04-88.89-94.1223.35-13.71-39.6828.73-2.5-18.818.38-16.03-34.380.1220.004.54-0.87-16.540.3245.45-13.5110.00.00.04.70.010.073.110.00.05.54-20.63-28.7913.35-9.74-12.0-3.466.23-82.112.08-36.78-64.630.033.824.65
22Q4 (16)15.8311.5629.6515.12-7.9237.4500000019.96-7.98-28.20.36-40.98-84.6227.06-10.72-30.9729.47-3.1-17.549.98-12.53-23.470.1004.58-3.38-12.930.22-26.67-12.010.00.00.04.70.010.073.110.00.06.987.72-1.6914.793.52.07-3.69-11.48-18.653.293.79-17.540.034.174.2
22Q3 (15)14.193.5833.3616.420.6746.8700000021.69-7.58-23.280.61-37.11-25.6130.31-11.32-21.930.41-5.47-14.2611.41-5.23-13.10004.74-5.58-10.40.37.14-18.9210.00.00.04.70.010.073.110.00.06.4810.3935.014.294.5417.32-3.317.289.073.1737.83173.280.03-11.541.47
22Q2 (14)13.7-3.185.316.313.6246.2800000023.47-12.13-11.80.9742.65410.5334.18-11.7-2.0332.17-9.091.5412.04-5.72-4.820005.02-7.72-4.920.28-24.32-26.3210.00.00.04.710.0715.763.110.0-9.595.87-24.5514.213.67-9.898.15-3.57-87.89-1.132.3-60.8842.860.039.3910.22
22Q1 (13)14.1515.8919.9215.7443.0932.0500000026.71-3.92-1.110.68-70.94-29.1738.71-1.255.9435.39-0.985.012.77-2.07-7.060005.443.420.550.3748.0-26.010.00.00.04.270.05.173.110.0-9.597.789.5857.1715.174.6921.85-1.938.9142.65.8847.37258.540.033.37-31.37
21Q4 (12)12.2114.767.3911.0-1.618.0600000027.8-1.660.982.34185.37220.5539.21.04.6735.740.76-1.613.04-0.6910.410005.26-0.57-2.590.25-32.4331.5810.00.00.04.270.05.173.110.0-9.597.147.9277.9414.4918.9726.11-3.1114.560.03.99243.97353.410.031.44-33.25
21Q3 (11)10.64-18.221.8211.180.2715.1400000028.276.24-2.450.82331.5820.5938.8111.246.7435.4711.96-0.7713.133.794.70005.290.19-3.990.37-2.6337.0410.00.00.04.275.175.173.11-9.59-9.594.8-6.6148.1512.18-3.6413.41-3.64-3.120.821.16-27.95369.770.03-3.92-31.22
21Q2 (10)13.0110.2518.711.15-6.4617.1200000026.61-1.486.870.19-80.21-53.6634.89-4.5210.9431.68-6.0-0.5512.65-7.9317.570005.28-2.4-5.880.38-24.015.1510.00.00.04.060.00.03.440.00.05.143.84100.7812.641.5325.65-3.53-6.6515.351.61-1.83200.00.03-31.89-26.11
21Q1 (9)11.83.7827.1611.9217.099.0600000027.01-1.8924.410.9631.51182.3536.54-2.4320.3633.70-7.29.8413.7416.3414.980005.410.19-5.420.5163.1616.2810.00.00.04.060.05.453.440.042.154.9524.066.4512.458.3614.01-3.31-6.4311.971.6486.3684.270.040.5512.15
20Q4 (8)11.378.8-2.910.184.848.300000027.53-5.05.360.737.355.837.453.010.5436.321.65.1811.81-5.825.450005.4-2.0-4.760.19-29.6390.010.00.00.04.060.05.453.440.042.153.9923.15-7.4211.496.988.6-3.1115.269.590.88304.651.150.044.5210.66
20Q3 (7)10.45-4.650.679.712.0-13.1500000028.9816.3911.50.6865.85-32.6736.3615.614.5735.7512.21012.5416.5426.030005.51-1.78-6.130.27-18.1858.8210.00.00.04.060.05.453.440.042.153.2426.56-11.2310.746.768.27-3.6711.99-31.07-0.4373.29-150.590.043.2316.1
20Q2 (6)10.9618.1-8.749.52-12.9-22.4800000024.914.69-0.880.4120.5928.1231.453.59-9.8131.853.82010.76-9.961.510005.61-1.92-4.430.33-23.2643.4810.00.00.04.065.455.453.4442.1542.152.56-44.95-3.0310.06-7.8812.91-4.17-10.9-94.86-1.61-280.9-422.00.043.3731.0
20Q1 (5)9.28-20.75-20.3410.9316.28-0.0900000021.71-16.923.980.34-50.72325.030.36-10.39-5.8330.68-11.14011.956.79.030005.720.88-1.890.43330.048.2810.00.00.03.850.04.052.420.032.974.657.8918.6210.923.2115.68-3.76-9.3-110.060.892.3-58.220.03-0.79131.81
19Q4 (4)11.7112.810.09.4-15.920.0000.0000.026.130.540.00.69-31.680.033.88-2.560.034.5300.011.212.560.0000.05.67-3.410.00.1-41.180.010.00.00.03.850.00.02.420.00.04.3118.080.010.586.650.0-3.44-22.860.00.872.350.00.039.660.0

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