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)1.4652.082.6511.81000015.58-8.460.85-17.484.56-3.1829.275.762.71-1.090.030.0000.010.05.530.01.995.850.05-77.271.462.13.5-0.85-0.1601.3-5.80.000
2022 (9)0.96104.262.3711.27000017.02-30.781.03-53.814.71-33.027.67-3.22.74-12.460.030.0000.0105.530.01.8812.570.22-15.381.43-33.183.53-13.05-0.0501.38-28.120.000
2021 (8)0.4788.02.1374.59000024.5949.852.2390.67.0330.1928.59-13.123.136.830.030.000005.530.01.677.740.268.332.1484.484.0637.63-0.2201.92113.330.000
2020 (7)0.25-37.51.22258.82000016.41-2.031.1760.275.413.6832.9116.042.9339.520.030.0000.02-33.335.530.01.554.730.24242.861.1645.02.9525.53-0.2600.960.710.000
2019 (6)0.425.00.34-92.99000016.75-12.580.73-9.884.75-9.3528.363.692.1-59.30.030.0000.03200.05.530.01.485.710.0700.8-13.042.351.29-0.2400.56-34.120.000
2018 (5)0.32-74.64.8540.17000019.16-0.980.81-30.175.24-19.3827.35-18.595.1629.320.030.0000.0105.530.01.49.38000.92-30.832.32-11.11-0.0700.85-38.410.000
2017 (4)1.26157.143.4692.220.1623.080019.353.71.16-18.886.5-3.2733.59-6.723.9929.970.030.000005.530.01.2812.28001.33-12.52.61-1.880.05-72.221.38-18.820.000
2016 (3)0.49-57.391.819.210.13-35.00018.66-3.911.43-1.386.7216.0636.0120.793.07-1.290.030.00.12-89.38005.530.01.1414.0001.524.832.669.020.18-71.431.7-18.270.000
2015 (2)1.15-35.391.51-45.290.2-33.330019.42-4.711.45101.395.79-7.5129.81-2.943.11-16.840.030.01.13-32.74005.530.01.08.7001.4593.332.4446.110.63-1.562.0849.640.000
2014 (1)1.7823.612.7615.480.30.00020.38-4.540.72-15.296.263.6430.728.583.747.160.030.01.68-15.150.02-50.05.537.170.929.52000.75-6.251.671.210.6445.451.3912.10.000
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)1.4614.9652.082.65-18.4611.810000004.00.25-2.440.19-5.0-24.04.56-10.06-3.1829.25-9.485.72.71-10.86-1.090.030.00.00000.010.00.05.530.00.01.990.05.850.050.0-77.271.4610.612.13.54.17-0.85-0.16-1500.0-220.01.3-0.76-5.80.0000
23Q3 (19)1.27-16.4533.683.2528.462.520000003.998.420.760.20.0-4.765.079.984.9732.319.7726.243.04-7.60.00.030.00.00000.010.00.05.530.00.01.990.05.850.050.0-77.271.3216.8121.13.365.995.33-0.0193.75-200.01.3135.0519.090.0000
23Q2 (18)1.5283.1334.512.5313.9665.360000003.68-6.12-13.00.2-25.93-9.094.61-2.95-8.3529.440.4619.683.297.52-10.110.030.00.00000.010.005.530.00.01.995.855.850.05-77.27-77.271.13-33.5329.893.17-16.586.73-0.16-100.0-45.450.97-40.1227.630.0000
23Q1 (17)0.83-13.54159.382.22-6.3315.620000003.92-4.39-17.120.278.0-20.594.750.85-22.8929.305.899.513.0611.68-14.530.030.00.00000.010.005.530.00.01.880.012.570.220.0-15.381.718.88-31.453.87.65-13.83-0.08-60.0-60.01.6217.39-33.330.0000
22Q4 (16)0.961.05104.262.37-25.2411.270000004.13.54-31.090.2519.05-51.924.71-2.48-33.027.678.12-3.162.74-9.87-12.460.030.00.00000.010.005.530.00.01.880.012.570.220.0-15.381.4331.19-33.183.5310.66-13.05-0.05-600.077.271.3825.45-28.120.0000
22Q3 (15)0.95-15.93156.763.17107.1958.50000003.96-6.38-28.520.21-4.55-51.164.83-3.98-17.0125.604.064.193.04-16.94-5.590.030.00.00000.0100.05.530.00.01.880.012.570.220.0-15.381.0925.29-37.363.197.41-13.080.01109.09104.01.144.74-26.170.0000
22Q2 (14)1.13253.12413.641.53-20.31-21.540000004.23-10.57-37.790.22-35.29-70.275.03-18.34-35.624.60-8.08-30.43.662.23-5.180.030.00.000000-100.05.530.00.01.8812.5721.290.22-15.38-8.330.87-64.92-64.342.97-32.65-29.79-0.11-120.057.690.76-68.72-65.140.0000
22Q1 (13)0.32-31.916.671.92-9.8614.290000004.73-20.5-25.040.34-34.62-35.856.16-12.38-6.9526.76-6.36-21.823.5814.38-1.10.030.00.000000-100.05.530.00.01.670.07.740.260.08.332.4815.8946.754.418.6226.72-0.0577.2776.192.4326.5664.190.0000
21Q4 (12)0.4727.0388.02.136.574.590000005.957.418.060.5220.9348.577.0320.7930.1928.5816.32-13.163.13-2.86.830.030.00.00000-100.0-100.05.530.00.01.670.07.740.260.08.332.1422.9984.484.0610.6337.63-0.2212.015.381.9228.86113.330.0000
21Q3 (11)0.3768.1823.332.02.5618.340000005.54-18.5340.250.43-41.8948.285.82-25.4825.4324.57-30.48-16.453.22-16.5861.810.030.00.00000.010.0-50.05.530.00.01.677.747.740.268.338.331.74-28.69112.23.67-13.2440.61-0.253.857.411.49-31.65170.910.0000
21Q2 (10)0.22-26.67-45.01.9516.0735.420000006.87.7768.320.7439.62174.077.8117.9853.7435.343.2413.113.866.63109.780.030.00.00000.010.0-50.05.530.00.01.550.00.00.240.00.02.4444.38360.384.2321.5582.33-0.26-23.8123.532.1847.31047.370.0000
21Q1 (9)0.320.0-28.571.6837.7-13.850000006.3125.286.690.5351.43103.856.6222.5939.6634.234.0218.433.6223.5587.560.030.00.00000.01-50.0-66.675.530.00.01.550.04.730.240.0242.861.6945.6960.953.4817.9733.85-0.2119.2325.01.4864.4492.210.0000
20Q4 (8)0.25-16.67-37.51.22-27.81258.820000005.0427.5914.290.3520.6929.635.416.3813.6832.9111.9115.972.9347.2439.520.030.00.00000.020.0-33.335.530.00.01.550.04.730.240.0242.861.1641.4645.02.9513.0325.53-0.263.7-8.330.963.6460.710.0000
20Q3 (7)0.3-25.057.891.6917.3644.440000003.95-2.23-10.840.297.4131.824.64-8.66-10.4229.40-5.8801.998.152.580.030.00.00000.020.0100.05.530.00.01.550.04.730.240.0242.860.8254.7257.692.6112.526.09-0.2720.59-42.110.55189.4766.670.0000
20Q2 (6)0.4-4.7666.671.44-26.15-4.000-100.00004.0419.53-3.350.273.8580.05.087.17-8.9631.248.101.84-4.66-23.330.030.00.000-100.00.02-33.330.05.530.00.01.554.734.730.24242.86242.860.53-49.5270.972.32-10.7724.73-0.34-21.43-3300.00.19-75.32-36.670.0000
20Q1 (5)0.425.0-26.321.95473.53-33.4500-100.00003.38-23.36-9.140.26-3.7160.04.74-0.21-5.9528.901.8601.93-8.1-47.70.030.00.000-100.00.030.050.05.530.00.01.480.05.710.070.001.0531.251.942.610.647.0-0.28-16.67-566.670.7737.5-29.360.0000
19Q4 (4)0.4110.530.00.34-70.940.0000.0000.04.41-0.450.00.2722.730.04.75-8.30.028.3800.02.18.250.00.030.00.0000.00.03200.00.05.530.00.01.480.00.00.070.00.00.853.850.02.3513.530.0-0.24-26.320.00.5669.70.00.0000.0

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