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)3.8215.060.3-40.0000016.77-25.271.16-36.262.88-40.8617.17-20.877.481.2200000.44-36.2310.00.05.163.82002.03-16.127.19-2.840.10.02.13-15.480.001.17
2022 (9)3.32-40.180.5-66.67000022.445.251.82-9.94.872.7421.70-2.397.3917.4900000.69-34.9110.00.04.974.19002.4218.057.48.50.1233.332.5221.150.00-3.52
2021 (8)5.55-29.481.50000021.326.332.02112.634.7445.8522.2337.166.2924.5500001.06-17.8310.00.04.77-1.85002.05102.976.8216.180.03-25.02.0898.10.00-6.16
2020 (7)7.8720.34003.900020.05-8.820.95-16.673.25-25.4616.21-18.255.05-1.7500001.29-17.8310.00.04.862.32001.01-20.475.87-2.490.04-50.01.05-22.220.001.88
2019 (6)6.54105.660.990000021.997.581.1420.04.36-13.6619.83-19.755.14-19.94003.85-0.771.57-19.4910.00.34.752.15001.2720.956.024.880.08-20.01.3517.390.00-50.98
2018 (5)3.18-48.9600000020.4413.870.9510.475.0555.8624.7136.886.4216.73003.8801.95-33.679.970.04.651.750.04300.01.0522.095.745.510.101.1540.240.00102.55
2017 (4)6.237.62.4503.4100017.951.820.862766.673.240.9318.05-0.865.511.1100002.941030.779.970.04.570.00.01-50.00.86177.425.4411.02-0.0400.82173.330.000
2016 (3)5.7917.6800000017.63-4.550.03-98.853.21-33.418.21-30.234.9517.02003.34-3.470.26-10.349.970.44.576.280.020.00.31-88.814.9-30.89-0.0100.3-89.090.000
2015 (2)4.92125.6900000018.473.242.62-4.034.82-7.8426.10-10.734.23-15.06003.4600.29-6.459.930.814.36.70.02-33.332.77-5.147.091.43-0.0202.75-5.170.000
2014 (1)2.18-31.87003.9600017.89-2.192.73-26.425.2327.5629.2330.414.98-1.1900000.3119.239.850.04.0310.110.03-40.02.92-23.566.99-7.17-0.0202.9-23.48-0.000
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)3.8251.5915.060.30-40.00000004.1-0.49-19.450.15-60.53-65.122.88-16.28-40.8617.18-11.33-20.827.48-0.131.220000000.44-33.33-36.2310.00.00.05.160.03.820002.0310.33-16.127.192.57-2.840.1-16.670.02.138.67-15.480.00-0.891.17
23Q3 (19)2.52-30.96-34.3800-100.00000004.12-1.2-31.90.3840.74-40.623.442.38-28.9319.3813.51-8.067.49-2.738.080000000.66-1.49-35.9210.00.00.05.160.03.820001.8425.17-5.157.015.731.450.1220.0-7.691.9624.84-5.310.00-2.25-0.51
23Q2 (18)3.6531.77-19.070-100.000000004.17-4.58-31.410.27-25.0-6.93.36-20.19-28.9617.07-12.44-20.597.7-1.2815.440000000.67-1.47-35.5810.00.00.05.163.823.820001.476.5213.086.634.255.740.111.1125.01.576.813.770.00-1.61-2.18
23Q1 (17)2.77-16.57-24.110.4-20.000000004.37-14.15-16.280.36-16.28-21.744.21-13.55-14.2619.50-10.15-17.557.85.5520.370000000.68-1.45-34.6210.00.00.04.970.04.190001.38-42.98-45.026.36-14.05-12.640.09-10.080.01.47-41.67-42.580.006.135.14
22Q4 (16)3.32-13.54-40.180.5-50.0-66.670000005.09-15.87-9.270.43-32.81-47.564.870.622.7421.702.95-2.487.396.6417.490000000.69-33.01-34.9110.00.00.04.970.04.190002.4224.7418.057.47.098.50.1-23.08233.332.5221.7421.150.00-2.53-3.52
22Q3 (15)3.84-14.86-17.61.0017.650000006.05-0.4918.860.64120.690.04.842.3320.721.08-1.956.46.933.918.870000001.03-0.96-8.0410.00.00.04.970.04.190001.9449.2360.336.9110.2115.550.1362.5333.332.0750.066.940.00-3.89-5.76
22Q2 (14)4.5123.56-42.9800-100.00000006.0816.4825.620.29-36.9631.824.73-3.6742.4721.50-9.131.146.672.9331.30000001.040.0-9.5710.00.00.04.974.192.260001.3-48.21-17.26.27-13.87-2.640.0860.0166.671.38-46.09-13.750.005.750.7
22Q1 (13)3.65-34.23-57.660-100.0000-100.00005.22-6.95-9.380.46-43.935.294.913.5934.5223.656.2834.136.483.0235.00000001.04-1.89-15.4510.00.00.04.770.0-1.850002.5122.4485.937.286.7417.230.0566.670.02.5623.0882.860.00-2.61-6.72
21Q4 (12)5.5519.1-29.481.576.47000-100.00005.6110.2223.30.8228.12148.484.7418.245.8522.2512.3237.366.297.8924.550000001.06-5.36-17.8310.00.00.04.770.0-1.850002.0569.42102.976.8214.0516.180.030.0-25.02.0867.7498.10.00-4.79-6.16
21Q3 (11)4.66-41.09-24.60.85-66.0000-100.00005.095.17-0.20.64190.91178.264.0120.78-11.2819.8120.84-2.825.8314.7614.760000001.12-2.61-18.2510.00.00.04.77-1.85-1.850001.21-22.9380.65.98-7.148.140.030.0-50.01.24-22.569.860.002.69-3.35
21Q2 (10)7.91-8.2428.622.5000-100.0-100.00004.84-15.97-8.510.22-35.29-18.523.32-9.04-23.1516.40-7.02-17.535.085.833.460000001.15-6.5-20.1410.00.00.04.860.00.00001.5716.3256.826.443.721.510.03-40.0-57.141.614.29213.730.00-2.04-7.17
21Q1 (9)8.629.5346.100-100.03.910.2600005.7626.5912.50.343.03183.333.6512.31-21.6717.638.84-17.284.8-4.954.5800000-100.01.23-4.65-19.6110.00.00.04.860.02.320001.3533.66-2.886.215.791.310.0525.0-37.51.433.33-4.760.00-2.020.18
20Q4 (8)7.8727.3520.3400-100.03.90.2600004.55-10.78-31.680.3343.48-59.263.25-28.1-25.4616.20-20.53-18.295.05-0.59-1.7500000-100.01.29-5.84-17.8310.00.00.04.860.02.320001.0150.75-20.475.876.15-2.490.04-33.33-50.01.0543.84-22.220.00-1.941.88
20Q3 (7)6.180.4942.7300-100.03.890.5200005.1-3.599.440.23-14.81235.294.524.638.1320.392.5505.083.46-15.6100000-100.01.37-4.86-21.7110.00.00.04.860.02.320000.6752.2739.585.534.345.940.06-14.29-45.450.7343.1423.730.00-1.36-0.81
20Q2 (6)6.154.2490.990-100.0-100.03.87000005.293.32-2.40.27125.0-3.574.32-7.3-6.0919.88-6.7404.916.97-22.560000-100.0-100.01.44-5.88-20.8810.00.00.04.862.322.320000.44-68.35-31.255.3-13.54-1.670.07-12.5-36.360.51-65.31-32.00.005.72-49.18
20Q1 (5)5.9-9.7919.921.01.01566.670000005.12-23.12-2.480.12-85.19-45.454.666.8826.9821.327.5204.59-10.7-26.910003.860.261.311.53-2.55-18.6210.00.0-0.54.750.02.1500-100.01.399.4510.326.131.832.850.080.0-20.01.478.898.090.00-0.36-50.27
19Q4 (4)6.5451.040.00.99296.00.0000.0000.06.6642.920.00.81576.470.04.364.310.019.8300.05.14-14.620.0000.03.850.260.01.57-10.290.010.00.00.04.750.00.0000.01.27164.580.06.0215.330.00.08-27.270.01.35128.810.00.00-4.530.0

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