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)6.23-15.9217.088.931.19-18.49006.14-9.310.62-22.51.69-7.6527.521.831.5525.02.15-1.833.15-27.42007.850.02.43.9008.995.2711.394.30.25-10.719.244.760.000
2022 (9)7.4133.0315.68177.521.460.0006.77-10.80.8-66.671.83-12.0227.03-1.361.24-26.192.19154.654.34-25.17007.850.02.3112.140.0708.54-1.3910.921.770.2808.822.680.000
2021 (8)5.57-15.615.65-7.381.460.0007.590.132.4531.582.082.9727.402.831.6815.860.86-2.275.8-20.11007.850.02.061.48008.6635.110.7327.28-0.0708.5930.750.000
2020 (7)6.6-19.026.1-3.171.4628.07007.58-1.560.38-61.222.02-4.7226.65-3.211.45-16.180.8822.227.26-3.97007.850.02.035.18006.41-4.048.43-1.980.16-44.836.57-5.740.000
2019 (6)8.1568.046.340.01.140.0007.7-1.030.98-56.052.12-3.227.53-2.191.73-9.420.72-1.377.56-13.0007.8511.981.9313.53006.68-6.968.6-3.150.29-6.456.97-6.940.000
2018 (5)4.852.324.5-25.01.14245.45007.78-5.352.2387.392.19-2.6728.152.841.911.060.7308.6935.36007.0110.051.76.92007.1819.078.8816.690.3119.237.4919.080.000
2017 (4)4.74-3.276.0-6.980.330.0008.22-0.121.19101.692.25-8.5427.37-8.431.8910.53006.4210.31006.370.01.593.92006.0315.747.6112.910.26-50.946.299.580.000
2016 (3)4.9-15.526.45124.740.330.0008.23-12.170.59-21.332.46-11.8329.890.391.71-3.93005.824.68006.370.01.535.52005.211.176.742.120.53-8.625.740.170.000
2015 (2)5.8-15.72.87-15.590.330.0009.37-17.880.75-25.02.79-29.929.78-14.641.78-29.64005.56-5.6006.370.01.457.41005.152.396.63.450.5852.635.735.910.000
2014 (1)6.883.933.413.330.33560.00011.418.561.0-43.823.9833.1134.8822.612.5324.02005.8960.49006.375.991.3515.38005.035.236.387.050.38137.55.419.510.000
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)6.23-21.54-15.9217.083.028.931.19-11.85-18.490001.48-8.640.0-0.22-137.9347.621.69-1.17-7.6527.52-1.171.831.555.4425.02.15-0.46-1.833.15-5.97-27.420007.850.00.02.40.03.900-100.08.99-2.395.2711.39-1.894.30.25-43.18-10.719.24-4.254.760.0000
23Q3 (19)7.94-4.682.1916.582.4711.281.35-7.53-7.530001.628.0-5.260.58114.81-7.941.718.23-10.027.859.814.81.477.3-10.372.16-0.46-1.823.35-7.2-28.720007.850.00.02.40.03.900-100.09.216.723.0211.615.352.560.4433.3310.09.657.73.320.0000
23Q2 (18)8.3315.2132.4316.183.19139.71.460.00.00001.5-2.6-19.350.271450.08.01.58-0.63-22.1725.365.11-10.421.375.38-28.652.17-0.46155.293.61-9.07-28.80007.850.00.02.43.93.90-100.0-100.08.630.473.8511.020.463.090.3322.22135.718.961.136.040.0000
23Q1 (17)7.23-2.4332.1815.680.0163.971.460.00.00001.544.05-10.47-0.0295.24-105.881.59-13.11-11.1724.13-10.74-1.061.34.84-25.712.18-0.46156.473.97-8.53-27.020007.850.00.02.310.012.140.070.008.590.59-4.6610.970.46-0.90.27-3.57575.08.860.45-2.10.0000
22Q4 (16)7.41-4.6333.0315.685.23177.521.460.00.00001.48-13.45-20.43-0.42-166.67-117.951.83-3.68-12.0227.031.72-1.361.24-24.39-26.192.19-0.45154.654.34-7.66-25.170007.850.00.02.310.012.140.070.008.54-4.47-1.3910.92-3.531.770.28-30.0500.08.82-5.572.680.0000
22Q3 (15)7.7723.5324.3214.9120.74108.391.460.00.00001.71-8.06-1.160.63152.01360.01.9-6.40.5326.57-6.146.291.64-14.58-0.612.2158.82155.814.7-7.3-23.820007.850.00.02.310.012.140.070.008.947.5841.6811.325.8935.240.4185.714100.09.3410.5348.250.0000
22Q2 (14)6.2914.994.836.7513.64-11.181.460.00.00001.868.14-8.370.25-26.47350.02.0313.41-8.5628.3116.11.391.929.7110.980.850.0-2.35.07-6.8-22.360007.850.00.02.3112.1413.790.07008.31-7.7726.110.69-3.4324.010.14250.0133.338.45-6.6327.070.0000
22Q1 (13)5.47-1.8-2.675.945.13-16.341.460.00.00001.72-7.53-12.690.34-85.4761.91.79-13.94-13.9424.39-11.01-9.721.754.1720.690.85-1.16-2.35.44-6.21-21.160007.850.00.02.060.01.480009.014.0436.111.073.1728.120.04157.14-76.479.055.3633.280.0000
21Q4 (12)5.57-10.88-15.615.65-20.98-7.381.460.00.00001.867.511.642.344780.07900.02.0810.052.9727.409.622.71.681.8215.860.860.0-2.275.8-6.0-20.110007.850.00.02.060.01.480008.6637.2435.110.7328.227.28-0.07-600.0-143.758.5936.3530.750.0000
21Q3 (11)6.254.17-4.737.15-5.9214.581.460.028.070001.73-14.78-18.4-0.0550.0-133.331.89-14.86-12.525.00-10.47-10.531.65-4.621.230.86-1.15-2.276.17-5.51-8.050007.850.00.02.061.481.480006.31-4.25-1.878.37-2.9-1.06-0.01-116.67-106.676.3-5.26-4.260.0000
21Q2 (10)6.06.76-12.797.67.041.331.460.028.070002.033.0514.04-0.1-147.62-600.02.226.7312.1227.923.376.21.7319.31-8.950.870.022.546.53-5.36-6.580007.850.00.02.030.00.00006.59-0.454.778.62-0.233.730.06-64.71-68.426.65-2.062.620.0000
21Q1 (9)5.62-14.85-28.137.116.3912.71.460.028.070001.977.657.070.21800.0-12.52.082.973.4827.011.232.951.450.0-26.020.87-1.1420.836.9-4.96-5.090007.850.00.02.030.05.180006.623.28-4.28.642.49-2.260.176.25-26.096.793.35-4.90.0000
20Q4 (8)6.60.61-19.026.1-2.24-3.171.4628.0728.070001.83-13.68-8.04-0.03-120.084.212.02-6.48-4.7226.68-4.5-3.211.45-11.04-16.180.880.022.227.268.2-3.970007.850.00.02.030.05.180006.41-0.31-4.048.43-0.35-1.980.166.67-44.836.57-0.15-5.740.0000
20Q3 (7)6.56-4.65-0.766.24-16.864.211.140.00.00002.1219.110.420.15650.087.52.169.0911.9227.946.2701.63-14.21-8.940.8823.9422.226.71-4.01-14.410007.850.00.02.030.05.180006.432.23-6.278.461.81-3.750.15-21.05-55.886.581.54-8.610.0000
20Q2 (6)6.88-12.0247.017.519.05341.181.140.00.00001.78-3.26-6.810.02-91.67-97.81.98-1.49-6.1626.290.2101.9-3.066.150.71-1.39-2.746.99-3.85-14.020007.850.00.02.035.185.180006.29-8.97-7.238.31-6.0-4.590.19-17.39-47.226.48-9.24-9.240.0000
20Q1 (5)7.82-4.0552.446.30.0129.091.140.00.00001.84-7.54-1.60.24226.3233.332.01-5.190.526.24-4.8201.9613.297.10.720.0-1.377.27-3.84-13.560007.850.011.981.930.013.530006.913.44-5.998.842.79-2.430.23-20.69-34.297.142.44-7.270.0000
19Q4 (4)8.1523.30.06.365.790.01.140.00.0000.01.993.650.0-0.19-337.50.02.129.840.027.5700.01.73-3.350.00.720.00.07.56-3.570.0000.07.850.00.01.930.00.0000.06.68-2.620.08.6-2.160.00.29-14.710.06.97-3.190.00.0000.0

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