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)1.1310.781.92-20.3300005.11-13.97-0.300.43-27.128.41-15.282.11-7.861.59-0.62000.25-13.795.521.280.530.00.80.0-1.760-0.440-1.120-2.8800.02-38.53
2022 (9)1.0212.092.4119.90.170005.94-6.01-0.1400.59-6.359.93-0.362.29-8.031.6-11.11000.292800.05.45-0.180.530.00.80.0-1.470-0.140-1.160-2.6300.030
2021 (8)0.91-20.872.0138.6200006.3217.250.1800.6314.559.97-2.312.4944.771.8-3.74000.01-50.05.461.490.530.00.80.0-1.330-0.010-1.290-2.6200.000
2020 (7)1.1551.321.45-16.6700005.39-9.87-0.3800.55-11.2910.20-1.581.72-35.341.87-3.11000.02-33.335.38-1.10.530.00.80.0-1.510-0.190-1.040-2.5500.000
2019 (6)0.76-24.01.7448.7200005.98-19.95-1.1300.62-37.3710.37-21.772.6629.761.93-31.07000.030.05.443.620.533.920.877.78-1.1300.19-85.61-1.170-2.300.000
2018 (5)1.0-7.411.1732.9500007.470.40.1233.330.9915.1213.2514.652.05-2.842.868.67000.0350.05.25-0.570.510.00.450.00.3501.3271.43-0.990-0.6400.000
2017 (4)1.0813.680.88-2.2200007.44-1.850.0900.86-3.3711.56-1.552.1114.671.66-0.6000.02-75.05.28-0.750.510.00.45-22.41-0.200.7713.24-0.640-0.8400.000
2016 (3)0.95-2.060.9-48.2800007.5811.31-0.0800.899.8811.74-1.291.84-33.811.67-0.6000.08-55.565.32-0.560.510.00.5828.89-0.4200.68-10.53-0.730-1.1500.000
2015 (2)0.97-43.61.74335.000006.81-0.44-0.5600.8130.6511.8931.222.7831.131.68-1.18000.18-35.715.35-0.560.510.00.450.0-0.2100.76-58.92-0.660-0.8700.000
2014 (1)1.72-64.750.4000006.849.440.0100.62-27.919.06-34.132.1213.371.70000.28600.05.387.60.510.00.45-6.250.89-44.381.85-28.57-0.600.29-74.780.000
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)1.13-9.610.781.92-9.86-20.330-100.0-100.00001.26-5.97-8.7-0.15-275.0-66.670.43-27.12-27.128.43-25.4-14.972.110.96-7.861.590.0-0.620000.25-7.41-13.795.520.01.280.530.00.00.80.00.0-1.76-9.32-19.73-0.44-51.72-214.29-1.120.883.45-2.88-5.11-9.510.02-27.09-38.53
23Q3 (19)1.2511.6117.922.13-4.48-25.780.04-55.5600001.347.2-8.84-0.0450.0-500.00.5934.09-20.2711.3037.43-1.642.09-3.24-23.161.59-0.62-0.6200-100.00.270.0-6.95.520.01.280.530.00.00.80.00.0-1.61-2.55-17.52-0.29-16.0-480.0-1.133.429.6-2.740.0-4.580.0224.12-45.76
23Q2 (18)1.12-1.7538.272.233.24-13.570.09-47.0600001.250.0-23.31-0.08-166.67-300.00.44-12.0-42.118.22-5.75-31.072.16-10.37-27.031.60.0-0.6200-100.00.27-3.57-12.95.522.411.280.530.00.00.80.00.0-1.57-4.67-13.77-0.25-38.89-316.67-1.17-4.469.3-2.74-4.58-2.620.0258.87-65.41
23Q1 (17)1.1411.7639.022.16-10.37-10.370.170.000001.25-9.42-14.97-0.0366.670.00.5-15.25-23.088.73-12.0-13.012.415.24-6.951.60.0-9.090000.28-3.452700.05.39-1.1-1.10.530.00.00.80.00.0-1.5-2.04-10.29-0.18-28.57-350.0-1.123.459.68-2.620.38-0.770.01-57.240
22Q4 (16)1.02-3.7712.092.41-16.0319.90.17000001.38-6.12-26.2-0.09-1000.0-175.00.59-20.27-6.359.92-13.7-0.532.29-15.81-8.031.60.0-11.110-100.000.290.02800.05.450.0-0.180.530.00.00.80.00.0-1.47-7.3-10.53-0.14-180.0-1300.0-1.167.210.08-2.63-0.38-0.380.03-35.670
22Q3 (15)1.0630.8617.782.8711.2463.070000001.47-9.825.00.01150.000.74-2.6339.6211.49-3.6932.92.72-8.115.841.6-0.62-12.090.1566.6700.29-6.452800.05.450.0-0.180.530.00.00.80.00.0-1.370.724.86-0.0516.6758.33-1.253.10.0-2.621.872.60.04-20.830
22Q2 (14)0.81-1.22-36.722.587.0546.590000001.6310.88-6.32-0.0233.33-120.00.7616.9210.1411.9318.946.692.9614.2975.151.61-8.52-12.020.09000.313000.03000.05.450.0-0.180.530.00.00.80.00.0-1.38-1.474.83-0.06-50.053.85-1.29-4.03-5.74-2.67-2.690.00.0500
22Q1 (13)0.82-9.89-31.092.4119.956.490000001.47-21.3912.21-0.03-125.025.00.653.1730.010.030.639.542.594.0248.01.76-2.22-2.760000.010.00.05.45-0.18-0.180.530.00.00.80.00.0-1.36-2.2612.26-0.04-300.082.61-1.243.88-1.64-2.60.766.140.0000
21Q4 (12)0.911.11-20.872.0114.238.620000001.8733.5711.310.120192.310.6318.8714.559.9715.29-2.492.49-3.1144.771.8-1.1-3.740000.010.0-50.05.460.01.490.530.00.00.80.00.0-1.337.6411.92-0.0191.6794.74-1.29-3.2-24.04-2.622.6-2.750.0000
21Q3 (11)0.9-29.692.271.760.0-8.330000001.4-19.54-2.780-100.0-100.00.53-23.19-1.858.65-22.69-14.662.5752.0717.891.82-0.55-4.210000.010.0-50.05.460.01.490.530.00.00.80.00.0-1.440.69-4.35-0.127.69-100.0-1.25-2.46-13.64-2.69-0.75-8.470.0000
21Q2 (10)1.287.5670.671.7614.29-16.980000001.7432.8268.930.1350.0171.430.6938.040.8211.1822.1221.421.69-3.43-31.021.831.1-3.170000.010.0-50.05.460.01.490.530.00.00.80.00.0-1.456.45-4.32-0.1343.48-85.71-1.220.0-5.17-2.673.61-4.710.0000
21Q1 (9)1.193.4838.371.546.21-25.960000001.31-22.026.5-0.0469.2366.670.5-9.09-1.969.16-10.423.791.751.74-27.081.81-3.21-4.740000.01-50.0-66.675.461.491.490.530.00.00.80.00.0-1.55-2.65-24.0-0.23-21.05-428.57-1.22-17.31-4.27-2.77-8.63-14.460.0000
20Q4 (8)1.1530.6851.321.45-24.48-16.670000001.6816.673.07-0.13-1400.082.670.551.85-11.2910.220.91-1.561.72-21.1-35.341.87-1.58-3.110000.020.0-33.335.380.0-1.10.530.00.00.80.00.0-1.51-9.42-33.63-0.19-216.67-200.0-1.045.4511.11-2.55-2.82-10.870.0000
20Q3 (7)0.8817.3360.01.92-9.431.050000001.4439.810.70.01107.14110.00.5410.2-18.1810.1310.002.18-11.02-22.71.90.53-30.150000.020.0-50.05.380.0-1.10.530.00.00.80.00.0-1.380.72-263.16-0.0614.29-106.32-1.15.175.17-2.482.75-61.040.0000
20Q2 (6)0.75-12.79-1.322.121.9217.780000001.03-16.26-30.87-0.14-16.67-27.270.49-3.92-31.949.214.3902.452.08-21.971.89-0.53-30.510000.02-33.33-50.05.380.0-1.10.530.00.00.80.00.0-1.39-11.2-396.43-0.07-200.0-106.73-1.160.85-5.45-2.55-5.37-84.780.0000
20Q1 (5)0.8613.16-17.312.0819.54100.00000001.23-24.54-13.38-0.1284.029.410.51-17.74-21.548.82-15.0402.4-9.77-13.981.9-1.55-31.160000.030.0-25.05.38-1.1-1.10.530.03.920.80.077.78-1.25-10.62-757.890.07-63.16-93.97-1.170.0-0.86-2.42-5.22-149.480.0000
19Q4 (4)0.7638.180.01.74-8.420.0000.0000.01.6313.990.0-0.75-650.00.00.62-6.060.010.3900.02.66-5.670.01.93-29.040.0000.00.03-25.00.05.440.00.00.530.00.00.80.00.0-1.13-197.370.00.19-80.00.0-1.17-0.860.0-2.3-49.350.00.0000.0

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