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)16.1325.148.13-14.69000064.040.284.28-31.525.032.037.851.7416.28-21.9917.4913.21.2600.52-3.724.00.05.2613.8510.060.017.179.4332.486.951.1423.9118.3110.230.15-7.33
2022 (9)12.89-17.99.5311.72000063.869.636.2539.514.936.257.72-3.0820.8743.9315.451.71000.54-3.5724.00.04.6210.010.060.015.6926.6330.3714.00.92162.8616.6130.380.160.77
2021 (8)15.70.068.5319.64000058.25-3.624.484.434.646.427.9710.4214.51.5415.19-2.13000.563.724.00.04.211.4110.060.012.3910.5326.646.390.35-58.3312.745.730.16-14.3
2020 (7)15.693.367.13-10.09000060.44-4.414.29-6.134.36-14.687.21-10.7414.28-13.7215.523.4000.54-10.024.00.03.7713.910.060.011.2114.2725.048.020.84-59.0212.051.60.18-6.45
2019 (6)15.1828.17.9325.28000063.233.984.575.795.119.428.085.2316.5513.8215.01-1.44000.61.6924.00.03.3114.9310.060.09.8119.6323.189.652.0543.3611.8623.160.200.36
2018 (5)11.85-29.046.33-29.9000060.81-1.844.32-2.484.67-10.197.68-8.5114.540.2115.23-1.36000.593.5124.00.02.8818.0310.060.08.28.0421.145.281.43134.439.6317.440.202.83
2017 (4)16.7-12.019.0326.65000.01-50.061.95-2.394.434.735.22.368.394.8714.5114.7915.44-1.72000.573.6424.00.02.4421.3910.060.07.5924.6320.0810.570.61-32.978.217.140.1911.33
2016 (3)18.9860.177.1360.22000.02-33.3363.47-4.314.2358.435.08-0.788.003.6912.64-23.3915.71-2.96000.55-14.0624.00.02.0114.8610.060.06.0929.0318.169.930.91-13.337.021.320.17-5.75
2015 (2)11.8563.04.45-5.72000.03-92.1166.335.342.670.05.123.857.72-1.4116.52.2316.19-4.31000.64-31.9124.00.01.7518.2410.060.04.72-6.916.52-0.541.05-29.055.77-11.910.187.49
2014 (1)7.2734.884.727.520.0350.00.3840.7462.975.022.671.524.936.717.831.6116.14-0.4316.921.5000.94-11.3224.00.01.4821.3110.06-15.465.0751.816.610.911.4814700.06.5595.520.176.24
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)16.13-4.3325.148.13-12.86-14.6900000016.723.27-0.481.06-30.7220.455.03-7.22.037.86-7.081.7616.28-7.6-21.9917.49-4.4313.21.2650.000.520.0-3.724.00.00.05.260.013.8510.060.00.017.179.859.4332.484.946.951.14-4.223.9118.318.8610.230.155.59-7.33
23Q3 (19)16.8632.8635.29.330.022.2800000016.195.41.821.5368.13-57.145.4217.064.238.4516.53-1.317.62-7.07-6.9718.32.6426.210.84133.3300.520.0-3.724.00.00.05.260.013.8510.060.00.015.6310.776.3330.955.25.341.19-4.8170.4516.829.5111.10.145.77-5.61
23Q2 (18)12.69-9.42-14.669.33-2.117.6500000015.36-2.54-2.910.9116.67121.954.630.87-12.317.251.6-17.8618.96-7.6917.2517.8311.4422.880.36000.52-1.89-3.724.00.00.05.2613.8513.8510.060.00.014.11-14.3326.6629.42-5.5513.941.2512.61165.9615.36-12.6332.30.13-19.06-7.59
23Q1 (17)14.018.69-15.79.530.011.7200000015.76-6.192.740.78-11.36-44.684.59-6.90.887.14-7.5-7.9120.54-1.5832.4316.03.565.060000.53-1.85-3.6424.00.00.04.620.010.010.060.00.016.474.9719.3531.152.5711.051.1120.654.7217.585.8418.30.162.53-3.61
22Q4 (16)12.893.37-17.99.5324.911.7200000016.85.6623.080.88-75.351.154.93-5.196.257.72-9.87-3.0820.8710.1943.9315.456.551.710000.540.0-3.5724.00.00.04.620.010.010.060.00.015.696.7326.6330.373.3714.00.92109.09162.8616.619.7130.380.167.540.77
22Q3 (15)12.47-16.14-10.357.63-3.7810.100000015.90.516.213.57770.73236.795.2-1.521.968.57-3.02-0.018.9417.1335.8714.5-0.07-5.410000.540.0-3.5724.00.00.04.620.010.010.060.00.014.731.9625.8629.3813.7913.310.44-6.38120.015.1430.427.440.153.55-3.16
22Q2 (14)14.87-10.5345.937.93-7.0314.4300000015.823.137.470.41-70.92-67.25.2816.045.68.8313.915.7616.174.260.9414.51-4.73-5.780000.54-1.82-5.2624.00.00.04.6210.022.5510.060.00.011.14-19.28-18.6325.82-7.95-6.140.47-55.6674.0711.61-21.87-16.830.14-15.58-2.37
22Q1 (13)16.625.86-10.218.530.017.9800000015.3412.382.881.4162.078.464.55-1.949.387.75-2.6610.9215.516.9713.7115.230.26-1.610000.55-1.79-1.7924.00.00.04.20.011.4110.060.00.013.811.3810.2228.055.296.451.06202.8679.6614.8616.6413.350.177.19-9.51
21Q4 (12)15.712.870.068.5323.0919.6400000013.65-8.82-8.630.87-17.9216.04.64-9.026.427.97-7.010.414.54.021.5415.19-0.91-2.130000.560.03.724.00.00.04.20.011.4110.060.00.012.396.0810.5326.642.746.390.3575.0-58.3312.747.245.730.163.35-14.3
21Q3 (11)13.9136.51-21.376.930.04.5200000014.971.7-2.161.06-15.2-19.75.12.0-5.738.572.57-2.3413.94-12.98-18.2915.33-0.45-1.980000.56-1.751.8224.00.00.04.211.4111.4110.060.00.011.68-14.6811.3425.93-5.746.620.2-25.93-66.111.88-14.97.220.154.4-13.13
21Q2 (10)10.19-44.95-33.626.93-4.154.5200000014.72-1.272.511.25-3.8520.195.020.19-1.388.3519.473.5916.0217.45-13.3115.4-0.52-2.160000.571.79024.00.00.03.770.00.010.060.00.013.699.3549.2927.514.419.610.27-54.24-77.6913.966.4834.490.15-21.76-15.8
21Q1 (9)18.5117.97-3.747.231.4-6.4700000014.91-0.2-5.811.373.3310.174.16-4.59-18.916.99-3.11-12.5213.64-4.48-20.1915.48-0.263.550000.563.7024.00.00.03.770.013.910.060.00.012.5211.6914.0326.355.238.170.59-29.76-57.5513.118.85.980.191.52-8.28
20Q4 (8)15.69-11.313.367.137.54-10.0900000014.94-2.35-7.720.75-43.18-31.824.36-19.41-14.687.21-17.74-10.7214.28-16.3-13.7215.52-0.773.40000.54-1.82024.00.00.03.770.013.910.060.00.011.216.8614.2725.042.968.020.8442.37-59.0212.058.751.60.184.76-6.45
20Q3 (7)17.6915.2429.036.630.08.1600000015.36.55-7.331.3226.9228.165.416.711.698.778.8017.06-7.686.6915.64-0.643.170000.550-9.8424.00.00.03.770.013.910.060.00.010.4914.3919.224.325.749.70.59-51.24-73.8911.086.740.180.171.18-7.81
20Q2 (6)15.35-20.1813.036.63-14.23-7.0100000014.36-9.29-8.361.04-11.86-16.135.07-1.17-0.598.060.89018.488.1324.6115.745.283.3500000-100.024.00.00.03.7713.913.910.060.00.09.17-16.4818.0223.0-5.588.81.21-12.95-46.710.38-16.093.390.17-14.76-5.81
20Q1 (5)19.2326.6838.847.73-2.52-3.7400000015.83-2.226.531.187.27-0.845.130.39-0.977.99-1.13017.093.2618.614.95-0.4-1.7100000-100.024.00.00.03.310.014.9310.060.00.010.9811.9316.9324.365.099.091.39-32.2-21.0212.374.310.940.203.540.63
19Q4 (4)15.1810.720.07.9329.360.0000.0000.016.19-1.940.01.16.80.05.11-3.950.08.0800.016.553.50.015.01-0.990.0000.00-100.00.024.00.00.03.310.00.010.060.00.09.8111.480.023.184.560.02.05-9.290.011.867.230.00.203.250.0

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