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)62.78-21.950000001092.435.6136.285.625.9127.10.5420.3446.223.193.92-19.34000.39-31.5824.039.9818.0523.462.11.4538.32-2.0758.474.77-1.27037.050.050.01-4.92
2022 (9)80.44-8.630000001034.3617.0134.354.734.65109.460.4579.0144.7920.144.86-29.77000.57-26.9221.8519.9914.6229.52.0744.7639.1314.1855.8118.8-2.1037.0315.00.01-12.64
2021 (8)88.0474.16000000883.9731.5532.868.812.2222.650.25-6.7637.289.976.92-41.6000.78-17.0218.2129.9811.2920.881.43-17.3434.2776.2946.9853.93-2.07032.278.790.01341.79
2020 (7)50.5532.61000000671.9829.6519.4339.381.8138.170.276.5733.940.911.859.32000.94-25.414.010.09.3416.311.732.9819.4448.5130.5233.8-1.43018.0158.540.00-28.91
2019 (6)38.1230.37000000518.323.3513.94-3.861.31101.540.2563.3824.0647.8810.84-14.78001.26-1.5614.010.08.0313.581.68-36.8413.0935.2322.8117.52-1.73011.3642.00.00-9.15
2018 (5)29.248.26000000420.1726.4114.514.170.65116.670.1571.416.2756.8912.72-2.23001.28103.1714.01-1.417.0721.92.6625.479.68-23.7819.41-5.87-1.6808.0-20.320.000
2017 (4)27.01-1.60.62-1.590000332.3918.3712.77.350.3-40.00.09-49.3110.37232.3713.011.09000.63162.514.210.05.825.542.1240.412.77.4520.6214.87-2.66010.043.51-0.000
2016 (3)27.45-12.240.63-11.270000280.819.5211.8311.50.511.110.181.453.12149.612.87-0.31000.2420.014.210.04.6229.781.51011.8211.6117.9526.86-2.1209.76.83-0.000
2015 (2)31.2859.750.7100000256.47.2910.61-9.320.45-16.670.18-22.331.2519.0512.91113.04000.2-28.5714.210.03.56-4.040010.59-9.4914.15-9.35-1.5109.08-22.390.00-79.81
2014 (1)19.58-15.46000000238.9716.3311.7108.190.54-89.130.23-90.661.05-64.416.0648.17000.2821.7414.2111.13.71-2.370.2011.7154.3515.6186.050011.7165.910.0167.9
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)62.7837.34-21.95000000000328.3630.953.2511.4752.9312.345.9139.3927.10.5438.0720.3446.22-4.763.193.92-19.67-19.340000.39-17.02-31.5824.030.09.9818.050.023.462.10.01.4538.3242.72-2.0758.4724.44.77-1.2711.1939.5237.0545.750.050.01-10.4-4.92
23Q3 (19)45.71-12.33-10.13000000000250.75-4.346.447.5-11.03-0.794.2411.5833.330.3910.0121.3748.5310.574.014.883.61-14.240000.47-16.07-28.7924.030.09.9818.050.023.462.10.01.4526.8538.76-7.2247.018.993.0-1.43-25.4425.9125.4239.59-5.890.01-9.06-5.69
23Q2 (18)52.14-30.56-39.81000000000262.124.354.278.43-5.071.323.8-17.3932.870.36-18.2219.3743.894.8726.454.71-2.69-17.370000.5616.67-24.3224.039.989.9818.0523.4623.462.11.451.4519.35-59.01-9.4939.5-38.173.78-1.14-1.7941.2418.21-60.49-6.330.0126.51-5.08
23Q1 (17)75.09-6.65-10.72000000000251.2-21.019.528.88-13.037.514.6-1.0840.240.44-3.1223.4541.85-6.5620.024.84-0.41-30.360000.48-15.79-25.021.850.019.9914.620.029.52.070.044.7647.2120.6511.0663.8914.4815.68-1.1246.6741.3646.0924.4713.520.01-7.77-10.79
22Q4 (16)80.4458.16-8.63000000000318.0335.018.3610.2135.0511.464.6546.23109.460.4539.2579.044.79-4.0120.144.86-14.59-29.770000.57-13.64-26.9221.850.019.9914.620.029.52.070.044.7639.1335.2114.1855.8122.3118.8-2.1-8.81-1.4537.0337.115.00.01-11.13-12.64
22Q3 (15)50.86-41.28-26.46000000000235.58-6.2912.687.56-9.138.313.1811.1992.730.328.260.8346.6634.4318.045.69-0.18-17.060000.66-10.81-15.3821.850.019.9914.620.029.52.070.044.7628.9435.3615.2545.6319.8920.65-1.930.52-8.4327.0138.9415.770.01-8.47556.85
22Q2 (14)86.622.98-11.73000000000251.389.612.948.320.73-5.992.86-12.883.330.30-15.4247.0434.71-0.4654.825.7-17.99-25.780000.7415.62-9.7621.8519.9919.9914.6229.529.52.0744.7644.7621.38-49.7117.9938.06-31.0923.41-1.94-1.57-10.8619.44-52.1218.750.0118.9460.97
22Q1 (13)84.11-4.4642.95000000000229.37-14.6424.928.26-9.835.93.2847.75141.180.3540.4882.7634.87-6.4630.86.950.43-10.670000.64-17.95-33.3318.210.029.9811.290.020.881.430.0-17.3442.5124.0453.1355.2317.5642.24-1.917.73-2.6940.626.0956.760.01-9.68371.21
21Q4 (12)88.0427.374.16000000000268.728.5229.969.1631.2349.672.2234.5522.650.2525.12-6.7637.28-5.699.976.920.87-41.60000.780.0-17.0218.210.029.9811.290.020.881.430.0-17.3434.2736.4876.2946.9824.2253.93-2.07-16.29-44.7632.238.0278.790.01568.21341.79
21Q3 (11)69.16-29.5291.47000000000209.07-6.0734.176.98-21.1366.191.655.7725.950.20-1.08-4.3439.5376.3230.766.86-10.68-38.590000.78-4.88-23.5318.210.029.9811.290.020.881.430.0-17.3425.1138.5888.2337.8222.6354.94-1.78-1.71-12.6623.3342.5298.380.00-21.83-43.36
21Q2 (10)98.1366.77162.1000000000222.5821.2240.578.8513.4688.31.5614.717.590.205.12-17.1222.42-15.93.377.68-1.29-29.990000.82-14.58-28.0718.2129.9829.9811.2920.8820.881.43-17.34-17.3418.12-34.7398.930.84-20.5852.82-1.755.91-7.3616.37-36.8118.850.00-0.12-36.16
21Q1 (9)58.8416.434.71000000000183.61-11.1921.557.827.4576.471.36-24.8620.350.19-28.33-5.726.66-21.3625.347.78-34.35-24.690000.962.13-17.2414.010.00.09.340.016.311.730.02.9827.7642.858.8138.8327.2342.81-1.86-30.07-1.0925.943.8165.60.00-15.32-35.63
20Q4 (8)50.5539.9532.61000000000206.7532.6829.976.1245.7146.061.8138.1738.170.2728.376.5733.912.1440.911.856.099.320000.94-7.84-25.414.010.00.09.340.016.311.730.02.9819.4445.7348.5130.5225.0333.8-1.439.4917.3418.0153.1558.540.00-14.33-28.91
20Q3 (7)36.12-3.53-39.69000000000155.83-1.5925.954.2-10.6457.31.31-9.6640.860.21-14.3030.2339.3740.4111.171.82-9.410001.02-10.53-10.5314.010.00.09.340.016.311.730.02.9813.3446.4332.8724.4120.9623.53-1.583.074.2411.7657.2240.170.00-11.89-24.26
20Q2 (6)37.44-14.2964.72000000000158.344.8234.024.76.3350.641.4528.32133.870.2419.61021.691.9713.9810.976.2-12.450001.14-1.72-5.014.010.00.09.3416.3116.311.732.982.989.11-47.8823.6120.18-25.7818.15-1.6311.41-14.797.48-52.1725.710.000.69-21.33
20Q1 (5)43.6814.5931.57000000000151.06-5.0428.724.425.4911.621.13-13.74109.260.20-19.01021.27-11.626.7610.33-4.7-16.830001.16-7.94-3.3314.010.00.08.030.013.581.680.0-36.8417.4833.5425.4827.1919.214.92-1.84-6.36-33.3315.6437.6824.620.00-6.47-8.76
19Q4 (4)38.12-36.350.0000.0000.0000.0159.0828.580.04.1956.930.01.3140.860.00.2500.024.0611.750.010.84-12.080.0000.01.2610.530.014.010.00.08.030.00.01.680.00.013.0930.380.022.8115.440.0-1.73-4.850.011.3635.40.00.00-8.730.0

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