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)13.836.55-9.94.07-4.2433.011.24287.5264.7100010.6710.1115.230.45350.0215.3813.888.0212.335.844.0819.952.96-4.528.424.15-0.72-0.4810.060.93.933.37-1.17-1.7512.60.05.02.170.016.0400-100.07.326.55-0.419.494.980.111.23-24.071950.08.550.7115.380.12-4.98-28.67
23Q3 (19)12.98-0.54-20.94.250.025.370.32-8.57-3.030009.692.98-8.150.1-69.7-91.2312.8516.514.9434.4319.1931.723.1-0.644.734.184.762.969.973.1-8.873.41-1.73-0.5812.60.05.02.170.016.0400-100.06.871.33-11.019.041.01-8.221.62174.58775.08.4915.213.50.12-5.82-28.04
23Q2 (18)13.05-14.14-25.474.25-15.3410.680.35-10.266.060009.415.02-15.680.33-10.81-67.9611.03-3.33-9.1428.891.1-0.963.126.48-0.643.99-3.622.579.671.26-25.733.47-1.980.012.65.05.02.1716.0416.040-100.0-100.06.78-11.953.358.95-8.952.990.5978.79231.117.37-8.2220.620.13-15.43-24.85
23Q1 (17)15.2-0.985.75.0264.0549.850.3914.7118.180008.96-3.24-13.850.37194.87-68.3811.41-7.69-9.4428.58-4.36-9.562.937.33-10.674.14-0.729.529.55-1.34723.283.543.212.9112.00.04.991.870.014.020.260.0-21.217.74.7612.579.833.6911.580.33450.0243.488.038.3721.480.16-5.75-12.3
22Q4 (16)15.35-6.46-1.413.06-9.7310.870.343.033.030009.26-12.23-13.13-0.39-134.21-139.3912.3610.5513.1929.8814.35.332.73-7.77-6.194.172.716.389.68-11.52680.653.430.01.4812.00.04.991.870.014.020.260.0-21.217.35-4.7929.639.48-3.7624.080.06125.0123.087.41-0.9436.970.17-4.14-12.24
22Q3 (15)16.41-6.2815.083.39-11.728.650.330.017.8600010.55-5.4712.231.1410.68178.0511.18-7.911.7326.14-10.38-7.12.96-5.73-10.34.064.37-3.5610.94-15.98728.793.43-1.153.6312.00.04.991.870.014.020.260.0-21.217.7217.6865.679.8513.3548.57-0.2446.67-700.07.4822.4261.560.17-1.641.25
22Q2 (14)17.5121.7715.813.8414.6312.940.330.094.1200011.167.3118.471.03-11.97164.112.14-3.6516.9629.17-7.6816.483.14-4.27-8.453.892.91-6.2713.021022.41740.03.470.873.8912.04.994.991.8714.0214.020.26-21.21-21.216.56-4.0954.728.69-1.3639.94-0.45-95.65-50.06.11-7.5655.080.18-1.310.05
22Q1 (13)14.38-7.64-16.443.3521.38-14.320.330.0200.000010.4-2.4415.31.1718.18120.7512.615.3821.6231.5911.3926.843.2812.71-1.53.78-3.57-9.791.16-6.45-21.623.441.781.4711.430.04.961.640.017.140.330.0-15.386.8420.6333.338.8115.3127.31-0.2311.5430.36.6122.1837.710.18-5.69-2.59
21Q4 (12)15.579.19-7.712.76-11.54-19.770.3317.86-70.2700010.6613.4-4.990.99141.4630.2610.92-0.643.2128.360.819.892.91-11.82-12.353.92-6.89-6.441.24-6.06-17.883.382.11-1.7411.430.04.961.640.017.140.330.0-15.385.6721.6723.267.6415.2319.75-0.26-766.6721.215.4116.8526.70.1910.592.35
21Q3 (11)14.26-5.69-8.713.12-8.24-0.320.2864.71-75.860009.4-0.21-20.270.415.13-69.6310.995.884.0728.1412.360.793.3-3.7912.244.211.4530.341.32-14.8428.163.31-0.926.3411.430.05.151.640.017.140.330.0-15.384.669.9120.736.636.7617.35-0.0390.085.04.6317.5126.50.17-2.830.85
21Q2 (10)15.12-12.1414.723.4-13.0427.340.1754.55-88.820009.424.43-1.460.39-26.42-48.6810.380.197.2325.040.53-12.383.433.017.064.15-0.9526.521.554.7346.233.34-1.4725.0911.434.966.231.6417.1417.140.33-15.38-15.384.24-17.3568.926.21-10.2644.42-0.39.09-42.863.94-17.9271.30.18-3.9250.78
21Q1 (9)17.212.0266.283.9113.6692.610.11-90.09-93.040009.02-19.617.130.53-30.26235.910.36-2.0812.2424.91-3.49-13.313.330.318.934.190.032.181.48-1.9935.783.39-1.4525.5610.890.06.451.40.016.670.390.0-7.145.1311.52106.856.928.4668.78-0.330.052.864.812.41169.660.18-0.9154.58
20Q4 (8)16.878.061.593.449.970.31.11-4.31-29.300011.22-4.8339.210.76-43.7153.3310.580.1921.8925.81-7.53-7.13.3212.9337.194.1929.7230.941.5146.636.043.4431.325.0910.890.186.451.40.016.670.390.0-7.144.619.1760.846.3812.9242.41-0.33-65.015.384.2716.6772.870.1841.39161.17
20Q3 (7)15.6218.5162.033.1317.2354.951.16-23.68-25.6400011.7923.3350.571.3577.6373.0810.569.09-1.6827.91-2.3302.940.3424.053.23-1.5225.681.03-2.83-9.652.62-1.87-5.0710.871.026.261.40.016.670.390.0-7.143.8653.7850.785.6531.435.17-0.24.76-350.03.6659.1338.640.1312.080.62
20Q2 (6)13.1827.3453.082.6731.5336.221.52-3.8-1.940009.5613.5422.410.76294.8715.159.684.88-3.228.58-0.5402.934.6423.113.283.4726.641.06-2.75-9.42.67-1.1142.7810.765.185.181.416.6716.670.39-7.14-7.142.511.2141.014.34.8826.47-0.2170.0-133.332.329.2136.090.1262.2352.02
20Q1 (5)10.35-0.8630.192.030.559.841.580.642.60008.424.4711.67-0.39-230.0-285.719.236.34-3.0528.743.4202.815.719.153.17-0.9436.051.09-1.8-8.42.7-1.8237.0610.230.05.031.20.014.290.420.0250.02.48-13.29-1.984.1-8.4810.51-0.7-79.49-288.891.78-27.94-24.260.071.66-6.79
19Q4 (4)10.448.30.02.020.00.01.570.640.0000.08.062.940.00.3-61.540.08.68-19.180.027.7800.02.422.110.03.224.510.01.11-2.630.02.75-0.360.010.230.00.01.20.00.00.420.00.02.8611.720.04.487.180.0-0.39-587.50.02.47-6.440.00.07-2.220.0
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)13.83-9.94.0733.011.24264.710038.73-6.381.25-57.4813.8812.335.8419.952.968.424.15-0.4810.063.933.37-1.7512.65.02.1716.04007.32-0.419.490.111.231950.08.5515.380.12-28.67
2022 (9)15.35-1.413.0610.870.343.030041.377.452.9426.1812.3613.1929.885.332.73-6.194.176.389.68680.653.431.4812.04.991.8714.020.26-21.217.3529.639.4824.080.0607.4136.970.17-12.24
2021 (8)15.57-7.712.76-19.770.33-70.270038.5-6.072.33-6.0510.923.2128.369.892.91-12.353.92-6.441.24-17.883.38-1.7411.434.961.6417.140.33-15.385.6723.267.6419.75-0.2605.4126.70.192.35
2020 (7)16.8761.593.4470.31.11-29.30040.9931.212.4827.1810.5821.8925.81-7.13.3237.194.1930.941.5136.043.4424.1910.896.451.416.670.39-7.144.660.846.3842.41-0.3304.2772.870.18161.17
2019 (6)10.4450.222.0220.241.571327.270031.242.191.9533.568.68-13.1127.78-14.982.42-20.923.240.971.11-58.112.7736.4510.235.031.214.290.42250.02.8622.754.4828.0-0.3902.4729.320.07-10.31
2018 (5)6.9534.951.68-55.670.11-56.00030.5716.811.4617.749.9912.532.68-3.693.06121.742.27-3.812.6554.072.0331.829.7422.821.0512.90.1202.33-13.063.5-3.05-0.4201.91-25.390.08-12.29
2017 (4)5.15-6.363.7958.580.25127.270026.1712.321.240.818.8825.7833.9311.991.38-15.342.36-7.091.72-8.991.54-7.237.934.890.9314.81002.6817.543.6116.83-0.1202.563.230.0911.85
2016 (3)5.5-28.012.39291.80.11-82.810023.39.131.23-43.327.0611.5330.302.21.6331.452.542.831.8940.01.6661.177.561.750.8137.29002.28-3.83.094.390.2-39.392.48-8.150.0821.91
2015 (2)7.6412.020.61-44.040.64-86.80021.358.432.17104.726.336.0329.65-2.211.24-7.462.47-0.41.35-7.531.03-10.437.4326.360.5920.41002.37134.652.9697.330.33725.02.7157.140.07-41.72
2014 (1)6.82-10.141.0967.694.853133.330019.695.581.0619.15.972.7530.32-2.671.34-13.552.4898.41.46-69.391.15-8.735.885.760.4913.95001.0174.141.548.510.04300.01.0577.970.1134.95

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。