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)1.4315.320000006.013.26-0.0500.835.5913.3131.311.3124.761.22-3.94000.0525.03.80.00.080.0000.1900.27285.711.241966.671.4300.000
2022 (9)1.24-32.610.31520.000005.82-18.6-0.2100.5943.910.1476.791.05-33.541.27-0.78000.04-20.03.80.00.0833.330.14-6.67-0.1500.07-80.560.060-0.0900.000
2021 (8)1.8470.370.05-70.5900007.1541.030.1-44.440.41-37.885.73-55.951.58-52.841.280000.05400.03.80.00.0620.00.1587.50.15-21.050.3612.5-0.1400.01-75.00.000
2020 (7)1.0810.20.17-58.5400005.07-0.780.1800.66-32.6513.02-32.123.35161.7200000.01-75.03.80.00.05-91.80.080.00.1900.32146.15-0.1500.0400.000
2019 (6)0.9844.120.41-38.8100005.11-2.29-0.6100.98139.0219.18144.641.2816.3600000.04-42.863.80.00.610.00.080.0-0.5600.13-82.19-0.160-0.7200.000
2018 (5)0.68-46.030.67644.4400005.23-15.78-0.3900.41-70.57.84-64.981.1-14.730.160.0000.07-36.363.80.00.610.00.080.00.04-92.00.73-38.14-0.240-0.200.000
2017 (4)1.26-45.920.09-59.0900006.21-13.99-0.1501.3928.722.3849.641.29-11.030.16-5.88000.11175.03.80.00.610.00.08700.00.5-29.581.18-11.28-0.0800.42-33.330.000
2016 (3)2.3326.630.22000007.22-36.83-0.2101.08-2.714.9654.031.45-10.490.1770.0000.040.03.80.00.610.00.010.00.71-21.981.33-13.07-0.0800.63-34.380.000
2015 (2)1.84-45.2400000011.43-13.28-0.101.11-26.979.71-15.791.62-41.520.10.0000.04-20.03.84.970.618.930.010.00.91-38.511.53-25.00.05-82.140.96-45.450.000
2014 (1)3.36-33.9900000013.1814.110.5124.391.521.3311.53-11.22.77-0.720.10000.050.03.624.930.567.690.010.01.489.632.048.510.2864.711.7615.790.000
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
24Q3 (20)2.5525.055.4900-100.00000002.674.3190.220.08-57.89153.330.7454.17-9.768.5722.9-41.551.795.9220.131.240.0-0.80000.050.00.03.80.00.00.10.025.00000.1972.73150.00.2938.1196.671.13-5.837.621.320.7697.010.0000
24Q2 (19)2.04-13.5677.390-100.0-100.00000002.56228.2157.060.19205.56337.50.48140.06.676.98107.56-11.941.692.4223.361.240.01.640000.050.00.03.80.00.00.125.025.00000.11283.33150.00.21950.0240.01.2-22.0836.361.31-11.4998.480.0000
24Q1 (18)2.3665.0359.460.08000000000.78-70.23-7.14-0.18-154.55-28.570.2-75.0-54.553.36-74.75-56.231.6525.9530.951.241.64-2.360000.050.00.03.80.00.00.080.00.000-100.0-0.06-131.5879.310.02-92.59128.571.5424.19214.291.483.5640.00.0000
23Q4 (17)1.43-12.815.320-100.0-100.00000002.62184.7819.090.33320.03400.00.8-2.4435.5913.31-9.2631.531.31-12.0824.761.22-2.4-3.940000.050.025.03.80.00.00.080.00.000-100.00.19150.0226.670.27190.0285.711.2418.11966.671.43113.431688.890.0000
23Q3 (16)1.6442.6120.590.66340.0164.00000000.92-43.56-8.91-0.15-87.5-475.00.8282.22110.2614.6785.16115.521.498.7616.411.252.46-3.10000.050.00.03.80.00.00.080.00.000-100.0-0.38-72.73-137.5-0.3-100.0-600.01.0519.322525.00.671.52658.330.0000
23Q2 (15)1.15-22.3-26.750.1500.00000001.6394.05-2.98-0.0842.8611.110.452.2725.07.923.1729.841.378.737.031.22-3.94-5.430000.050.00.03.80.00.00.080.00.00-100.0-100.0-0.2224.14-10.0-0.15-114.29-850.00.8879.591660.00.66230.0540.00.0000
23Q1 (14)1.4819.35-10.30-100.0-100.00000000.84-61.82-10.64-0.14-1300.06.670.44-25.4233.337.68-24.1237.291.2620.0-5.261.270.0-3.790000.0525.00.03.80.00.00.080.033.330.140.0-6.67-0.29-93.330-0.07-200.0-133.330.49716.67716.670.2322.22233.330.0000
22Q4 (13)1.24-8.82-32.610.3124.0520.00000002.2117.824.76-0.01-125.0-103.570.5951.2843.910.1248.6976.481.05-17.97-33.541.27-1.55-0.780000.04-20.0-20.03.80.00.00.080.033.330.140.0-6.67-0.156.25-200.00.0716.67-80.560.0650.0142.86-0.0925.0-1000.00.0000
22Q3 (12)1.36-13.389.680.2566.67-40.480000001.01-39.88-14.410.04144.44136.360.398.3330.06.8111.5561.761.280.0-19.51.290.00.780000.050.00.03.80.00.00.080.033.330.140.0-6.67-0.1620.011.110.06200.0100.00.04-20.0118.18-0.1220.070.00.0000
22Q2 (11)1.57-4.8510.560.1536.36-42.310000001.6878.720.0-0.0940.00.00.369.092.866.109.0927.261.28-3.76-34.691.29-2.270.00000.050.00.03.80.00.00.0833.3360.00.14-6.6775.0-0.20-266.670.02-90.48-92.00.05-16.67122.73-0.15-350.0-50.00.0000
22Q1 (10)1.65-10.3318.710.11120.0-56.00000000.94-55.24-57.08-0.15-153.57-1600.00.33-19.51-55.415.59-2.46-50.571.33-15.82-43.41.323.1200000.050.00.03.80.00.00.060.020.00.150.087.50-100.0-100.00.21-41.67-36.360.06142.86137.50.06500.050.00.0000
21Q4 (9)1.8448.3970.370.05-88.1-70.590000002.177.970.960.28354.55247.370.4136.67-37.885.7336.28-55.951.58-0.63-52.841.280.000000.050.0400.03.80.00.00.060.020.00.150.087.50.15183.33-21.050.361100.012.5-0.1436.366.670.01102.5-75.00.0000
21Q3 (8)1.24-12.6855.00.4261.5400000001.18-29.76-12.59-0.11-22.22-57.140.3-14.290.04.21-12.24-35.481.59-18.8822.311.28-0.7800000.050.0150.03.80.00.00.0620.020.00.1587.587.5-0.18-250.0-148.650.03-88.0-94.0-0.220.0-15.79-0.4-300.0-322.220.0000
21Q2 (7)1.422.1691.890.264.0-42.220000001.68-23.2982.61-0.09-1000.0-112.330.35-52.7-23.914.79-57.6301.96-16.650.771.29000000.050.0150.03.80.00.00.050.00.00.080.00.00.12-40.0-72.730.25-24.24-56.14-0.22-37.5-10.0-0.1-350.0-141.670.0000
21Q1 (6)1.3928.7-30.50.2547.06-65.280000002.195.29204.170.01105.26103.450.7412.125.7111.31-13.0802.35-29.8567.860000000.05400.066.673.80.00.00.050.0-91.80.080.00.00.25.26123.530.333.12306.25-0.16-6.6715.790.040.0103.850.0000
20Q4 (5)1.0835.010.20.170-58.540000002.0854.0729.19-0.19-171.43-90.00.66120.0-32.6513.0299.6103.35157.69161.720000000.01-50.0-75.03.80.00.00.050.0-91.80.080.00.00.19-48.65133.930.32-36.0146.15-0.1521.056.250.04-77.78105.560.0000
20Q3 (4)0.88.110.00-100.00.0000.0000.01.3546.740.0-0.07-109.590.00.3-34.780.06.5200.01.30.00.0000.0000.00.020.00.03.80.00.00.050.00.00.080.00.00.37-15.910.00.5-12.280.0-0.195.00.00.18-25.00.00.0000.0

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