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)4.56-3.182.0100.00.18200.0003.2-20.0-1.900.39-31.5812.19-14.470.83-20.95003.62-4.740.05-28.575.130.00000-2.020-2.020-1.620-3.6400.00-15.59
2022 (9)4.71-8.721.0100.00.060.0004.0-6.54-1.2200.57-13.6414.25-7.591.05-27.08003.8-1.550.0716.675.130.00000-2.950-2.950-1.510-4.4600.0011.69
2021 (8)5.1613.910.500.060.0004.28-7.96-2.3600.660.015.428.641.44-40.25003.862657.140.06-25.05.130.0000.58-51.67-2.340-1.760-1.510-3.8500.000
2020 (7)4.5334.82000.060.0004.65-21.85-1.4800.66-25.8414.19-5.112.412.55000.14-30.00.08100.05.130.01.770.01.20.0-2.400.58-75.83-1.440-3.8400.000
2019 (6)3.3628.240.300.060005.95-10.66-0.600.89-32.0614.96-23.952.35-6.370.0100.200.04-42.865.13-2.471.775.991.264.38-0.5702.4-30.03-1.770-2.3400.000
2018 (5)2.62-52.360000006.664.721.042500.01.31-4.3819.67-8.692.5139.4400000.0716.675.269.581.670.00.7314.061.021033.333.4342.92-1.20-0.1800.03-8.02
2017 (4)5.5-25.27002.473428.57006.36-9.140.04-97.531.37-25.5421.54-18.051.835.3400000.06-33.334.80.01.6710.60.64540.00.09-94.712.4-27.27-0.790-0.700.033.82
2016 (3)7.36-16.55000.07-30.0007.08.71.629.461.8467.2726.2953.891.3325.47002.42-57.770.09-25.04.89.341.5111.030.101.713.333.315.38-0.6401.06-24.290.03-46.91
2015 (2)8.82-25.82000.10.0006.44-1.681.48678.951.111.1117.0813.011.0627.71005.733481.250.12-29.414.390.01.361.49001.5123.882.8642.29-0.101.4108.960.05-21.73
2014 (1)11.89137.80.300.10006.5513.910.19-89.440.99-7.4815.11-18.780.83-61.57000.1600.1721.434.3912.561.3415.52000.67-66.832.01-36.79000.67-66.830.07-70.96
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)4.56-6.56-3.182.00.0100.00.1820.0200.00000.8323.88-20.19-0.99-330.43-73.680.39-7.14-31.5812.23-1.03-14.210.83-29.66-20.950003.62-1.36-4.740.050.0-28.575.130.00.0000000-2.02-119.5731.53-2.02-119.5731.53-1.62-6.58-7.28-3.64-49.1818.390.0015.05-15.59
23Q3 (19)4.8818.16-0.22.033.33100.00.15150.0150.00000.67-11.84-31.63-0.2311.54-2400.00.42-12.5-16.012.35-4.521.541.18-1.6718.000-100.03.67-2.65-3.930.050.0-28.575.130.00.0000000-0.92-33.3361.98-0.92-33.3361.98-1.523.80.0-2.44-7.4938.070.00-32.11-22.81
23Q2 (18)4.13-10.99-0.481.50.050.00.060.00.00000.76-18.28-18.28-0.2638.110.340.489.09-25.012.9414.09-16.911.23.4516.500-100.03.77-0.53-1.570.05-16.67-28.575.130.00.0000000-0.6979.5371.37-0.6979.5371.37-1.58-2.6-3.95-2.2753.7742.240.003.2970.38
23Q1 (17)4.64-1.494.741.550.050.00.060.00.00000.93-10.58-11.43-0.4226.32-16.670.44-22.81-36.2311.34-20.42-30.151.1610.480.000-100.03.79-0.26-1.560.06-14.29-14.295.130.00.000000-100.0-3.37-14.24-24.81-3.37-14.24-58.96-1.54-1.99-6.21-4.91-10.09-18.310.004.6213.77
22Q4 (16)4.71-3.68-8.721.00.0100.00.060.00.00001.046.12-9.57-0.57-5800.053.660.5714.0-13.6414.2517.13-7.811.055.0-27.080-100.003.8-0.52-1.550.070.016.675.130.00.000000-100.0-2.95-21.9-26.07-2.95-21.9-67.61-1.510.660.0-4.46-13.2-15.840.005.2111.69
22Q3 (15)4.8917.83-8.081.00.0100.00.060.00.00000.985.380.00.01103.45102.560.5-21.88-21.8812.17-21.88-18.831.0-2.91-56.90.20.003.82-0.26-1.550.070.040.05.130.00.000000-100.0-2.42-0.41-114.16-2.42-0.41-332.14-1.520.0-0.66-3.94-0.25-49.240.0049.86-11.83
22Q2 (14)4.15-6.3249.281.00.000.060.00.00000.93-11.43-13.08-0.2919.4449.120.64-7.25-8.5715.57-4.09-2.121.03-11.21-54.820.2-4.7603.83-0.52-1.540.070.016.675.130.00.000-100.00-100.0-100.0-2.4110.7423.25-2.41-13.68-1317.65-1.52-4.83-2.01-3.935.315.120.00-31.03-59.47
22Q1 (13)4.43-14.1545.251.0100.000.060.00.00001.05-8.7-1.87-0.3670.73-100.00.694.554.5516.245.048.731.16-19.44-53.60.21003.85-0.26-1.530.0716.670.05.130.00.000-100.00.580.0-51.67-2.7-15.38-5.06-2.12-20.45-630.0-1.453.972.03-4.15-7.79-2.470.002.7183.74
21Q4 (12)5.16-3.0113.910.50.000.060.00.00001.1517.350.0-1.23-215.38-36.670.663.120.015.463.138.91.44-37.93-40.250003.86-0.522657.140.0620.0-25.05.130.00.000-100.00.580.0-51.67-2.34-107.082.5-1.76-214.29-403.45-1.510.0-4.86-3.85-45.83-0.260.00-16.950
21Q3 (11)5.3291.37-12.50.50-64.290.060.00.00000.98-8.41-11.71-0.3931.5825.00.64-8.57-12.3314.99-5.790.42.321.75-16.8500-100.03.88-0.262325.00.05-16.67-44.445.130.00.00-100.0-100.00.58-51.67-51.67-1.1364.0124.16-0.56-229.41-137.84-1.51-1.34-0.67-2.6442.9811.710.00-31.110
21Q2 (10)2.78-8.8523.0100-100.00.060.00.00001.070.0-1.83-0.57-216.67-307.140.76.06-17.6515.916.54-1.742.28-8.8-21.6500-100.03.89-0.512188.240.06-14.29-25.05.130.00.01.770.00.01.20.00.0-3.14-22.18-398.41-0.17-142.5-107.26-1.49-0.6823.98-4.63-14.32-78.760.00212.680
21Q1 (9)3.05-32.676.6400-100.00.060.00.00001.07-6.96-17.69-0.1880.0-325.00.660.0-20.4814.935.21.292.53.730.000-100.03.912692.861957.890.07-12.575.05.130.00.01.770.00.01.20.00.0-2.57-7.08-414.00.4-31.03-83.87-1.48-2.7820.0-4.05-5.47-72.340.0000
20Q4 (8)4.53-25.4934.820-100.0-100.00.060.00.00001.153.6-17.27-0.9-73.08-190.320.66-9.59-25.8414.19-4.92-5.112.41-13.622.550-100.0-100.00.14-12.5-30.00.08-11.11100.05.130.00.01.770.00.01.20.00.0-2.4-61.07-321.050.58-60.81-75.83-1.444.018.64-3.84-28.43-64.10.0000
20Q3 (7)6.08169.0389.411.4366.6700.060.00.00001.111.83-24.49-0.52-271.43-572.730.73-14.12-26.2614.93-7.802.79-4.1213.410.010.00.00.16-5.88-27.270.0912.5125.05.130.00.01.770.00.01.20.00.0-1.49-136.51-473.081.48-36.75-45.59-1.523.476.83-2.99-15.44-59.890.0000
20Q2 (6)2.26-20.98-1.740.30.000.060.00.00001.09-16.15-25.85-0.14-275.0-7.690.852.41-17.4816.199.8202.9116.429.910.010.0-75.00.17-10.53-26.090.08100.060.05.130.00.01.770.00.01.20.00.0-0.63-26.0-70.272.34-5.65-10.34-1.96-5.95-40.0-2.59-10.21-46.330.0000
20Q1 (5)2.86-14.8867.250.30.000.060.000001.3-6.47-19.750.08125.81130.770.83-6.74-38.5214.74-1.4402.56.388.230.010.0-80.00.19-5.000.040.0-33.335.130.00.01.770.05.991.20.064.38-0.512.28-166.672.483.33-21.27-1.85-4.52-55.46-2.35-0.43-434.090.0000
19Q4 (4)3.364.670.00.300.00.060.00.0000.01.39-5.440.0-0.31-381.820.00.89-10.10.014.9600.02.35-4.470.00.010.00.00.2-9.090.00.040.00.05.130.00.01.770.00.01.20.00.0-0.57-119.230.02.4-11.760.0-1.77-9.940.0-2.34-25.130.00.0000.0

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