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)0.64-20.01.16-40.5100005.87-27.62-0.0301.62-16.9227.6014.782.5-3.851.680.000008.070.00.960.00.120.0-0.0201.07-2.730.974.30.951.060.000
2022 (9)0.837.931.9562.500008.11-4.02-0.1301.95-16.6724.04-13.172.67.881.680.000008.070.00.961.050.120.00.01-96.771.1-20.290.9310.710.94-18.260.000
2021 (8)0.58-3.331.2242.8600008.4511.480.15-25.02.3425.1327.6912.252.4124.231.68-0.5900008.070.00.952.150.120.00.31-27.911.38-6.760.8421.741.152.680.000
2020 (7)0.6-36.840.35-46.9700007.58-8.890.2-44.441.87-4.5924.674.721.94-1.021.69-0.5900008.070.00.934.490.120.00.432.381.482.780.6943.751.1224.440.000
2019 (6)0.9582.690.66-43.100008.321.840.36200.01.966.5223.564.61.96-26.321.7-4.4900008.070.00.891.140.120.00.4290.911.4418.030.4892.00.991.490.000
2018 (5)0.52-1.891.1650.6500008.175.560.12-50.01.84-11.9622.52-16.62.6643.011.78-1.1100008.070.00.882.330.120.00.22-24.141.22-3.940.25257.140.4730.560.000
2017 (4)0.53-19.70.77-56.9800007.74-3.490.24-46.672.09-2.7927.000.731.86-27.631.8-1.100008.070.00.864.880.120.00.29-17.141.27-1.550.0740.00.36-10.00.000
2016 (3)0.66-5.711.79-22.1700008.027.220.4502.1510.8226.813.362.57-26.991.8210.9800008.070.00.820.00.120.00.3501.2950.00.0500.400.000
2015 (2)0.7-22.222.3-17.270.04-42.86007.48-7.2-0.0401.94-3.025.944.523.52-3.31.645.8100008.070.00.820.00.120.0-0.0900.86-7.5300-0.0900.000
2014 (1)0.921.622.7844.790.070.0008.06-1.95-0.1602.06.3824.818.493.649.641.55-4.910.04-63.64008.070.00.820.00.12-42.86-0.0100.93-10.580.0500.0400.000
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)0.640.0-20.01.1610.48-40.510000001.5113.53-20.110.040150.01.625.19-16.9227.6012.014.782.54.6-3.851.680.00.00000008.070.00.00.960.00.00.120.00.0-0.0266.67-300.01.073.88-2.730.974.34.30.959.21.060.0000
23Q3 (19)0.64-20.99-28.091.05-12.5-57.660000001.33-14.19-27.320100.0100.01.54-9.41-24.1424.64-2.162.812.392.14-22.41.680.00.00000008.070.00.00.960.00.00.120.00.0-0.06-20.0-166.671.030.0-12.710.930.08.140.87-1.14-8.420.0000
23Q2 (18)0.8135.0-10.991.20.0-51.020000001.554.73-23.27-0.0183.330.01.74.29-24.7825.1911.56-2.712.34-2.9-25.711.680.00.00000008.070.00.00.960.00.00.120.00.0-0.050.0-138.461.03-0.96-15.570.930.03.330.880.0-14.560.0000
23Q1 (17)0.6-25.09.091.2-38.46-26.380000001.48-21.69-37.55-0.0625.0-700.01.63-16.41-35.0622.58-6.11-20.312.41-7.31-1.231.680.00.00000008.070.00.00.960.01.050.120.00.0-0.05-600.0-115.621.04-5.45-25.180.930.09.410.88-6.38-24.790.0000
22Q4 (16)0.8-10.1137.931.95-21.3762.50000001.893.28-16.0-0.08-100.0-300.01.95-3.94-16.6724.040.32-13.172.6-15.587.881.680.00.00000008.070.00.00.960.01.050.120.00.00.01-88.89-96.771.1-6.78-20.290.938.1410.710.94-1.05-18.260.0000
22Q3 (15)0.89-2.239.062.481.2234.050000001.83-9.41-12.44-0.04-300.0-180.02.03-10.18-8.5623.97-7.42-12.773.08-2.229.611.680.0-0.590000008.070.00.00.960.01.050.120.00.00.09-30.77-66.671.18-3.28-11.940.86-4.4417.810.95-7.77-5.00.0000
22Q2 (14)0.9165.4530.02.4550.31124.770000002.02-14.77-6.05-0.01-200.0-133.332.26-9.965.1225.89-8.62-4.283.1529.126.511.680.0-0.590000008.070.00.00.961.053.230.120.00.00.13-59.38-72.921.22-12.23-20.780.95.8823.291.03-11.97-14.880.0000
22Q1 (13)0.55-5.17-32.11.6335.8340.520000002.375.3320.920.01-75.0-66.672.517.2623.0428.332.35.962.441.240.01.680.0-0.590000008.070.00.00.950.02.150.120.00.00.323.23-28.891.390.72-7.950.851.1918.061.171.740.00.0000
21Q4 (12)0.58-9.38-3.331.2-35.14242.860000002.257.6619.680.04-20.0-60.02.345.4125.1327.690.7912.12.41-14.2324.231.68-0.59-0.590000008.070.00.00.950.02.150.120.00.00.3114.81-27.911.382.99-6.760.8415.0721.741.1515.02.680.0000
21Q3 (11)0.64-8.57-21.951.8569.72203.280000002.09-2.796.630.0566.6725.02.223.2623.3327.481.5917.082.8112.8544.851.690.0-0.590000008.070.00.00.952.152.150.120.00.00.27-43.75-15.621.34-12.99-2.190.730.055.321.0-17.3626.580.0000
21Q2 (10)0.7-13.58-10.261.09-6.0381.670000002.159.6917.490.030.00.02.155.3922.1627.041.1520.012.492.0513.181.690.0-0.590000008.070.00.00.930.00.00.120.00.00.486.6771.431.541.9915.790.731.3955.321.213.4261.330.0000
21Q1 (9)0.8135.0-1.221.16231.4346.840000001.964.263.160.03-70.00.02.049.0913.3326.748.2321.062.4425.772.951.690.0-0.590000008.070.00.00.930.04.490.120.00.00.454.650.01.512.033.420.724.3553.191.174.4627.170.0000
20Q4 (8)0.6-26.83-36.840.35-42.62-46.970000001.88-4.08-5.050.1150.0-72.221.873.89-4.5924.705.264.861.940.0-1.021.69-0.59-0.590000008.070.00.00.930.04.490.120.00.00.4334.382.381.488.032.780.6946.8143.751.1241.7724.440.0000
20Q3 (7)0.825.1341.380.611.67-42.450000001.967.1-6.670.0433.33500.01.82.27-8.6323.474.1401.94-11.82-12.611.70.03.660000008.070.00.00.930.04.490.120.00.00.3214.29540.01.373.0128.040.470.080.770.795.33154.840.0000
20Q2 (6)0.78-4.8844.440.6-24.05-33.330000001.83-3.68-15.670.030.0200.01.76-2.220.022.542.0302.2-7.17-8.331.70.0-5.030000008.070.00.00.934.494.490.120.00.00.28-37.78300.01.33-8.923.150.470.088.00.75-18.48134.380.0000
20Q1 (5)0.82-13.6860.780.7919.7-37.30000001.9-4.04-8.210.03-91.67200.01.8-8.16-14.2922.09-6.2502.3720.92-2.871.70.0-4.490000008.070.00.00.890.01.140.120.00.00.457.1495.651.461.3918.70.47-2.0880.770.922.2287.760.0000
19Q4 (4)0.9563.790.00.66-37.740.0000.0000.01.98-5.710.00.363700.00.01.96-0.510.023.5600.01.96-11.710.01.73.660.0000.0000.08.070.00.00.890.00.00.120.00.00.42740.00.01.4434.580.00.4884.620.00.9190.320.00.0000.0

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