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)41.72-18.320000000062.07180.86000.000009.92272.930000111.120.0148.320.015.411184.17213.0519.93376.7715.1712.70225.7538.510.000
2022 (9)51.085.710000000022.1-60.75000.000002.6688.650000111.12-0.89148.3213.431.20.0177.64-10.26327.15-0.84-14.660162.98-33.190.000
2021 (8)48.3221.350000000056.32.53000.000001.4122.610000112.120.0130.7614.311.24.35197.9512.44329.9213.1545.99-26.45243.942.250.000
2020 (7)39.8212.20000000054.9161.5000.000001.1500000112.12-0.88114.399.791.15-78.62176.0520.61291.5914.1162.5352.22238.5827.550.000
2019 (6)35.49-18.260000000034.018.14000.00000000000113.12-1.74104.199.045.38432.67145.97-0.69255.544.9241.080187.0531.450.000
2018 (5)43.42-2.270000000028.78-48.71000.00000000000115.120.095.5521.381.0138.36146.99-5.37243.563.74-4.690142.3-19.010.000
2017 (4)44.43-10.890000000056.1117.36000.00000000000115.120.078.7222.270.7348.98155.3318.51234.7819.8320.3815.66175.7118.170.000
2016 (3)49.86-43.880000000047.8129.81000.00000000000115.12-4.1664.3820.720.490.0131.0724.43195.9323.117.6233.59148.6925.450.000
2015 (2)88.85-25.120000000036.83-29.12000.00000000000120.120.053.3341.310.490.0105.342.85159.1613.1613.1948.04118.536.470.000
2014 (1)118.65-27.330000000051.9625.45000.00000000000120.120.037.7449.110.490.0102.4226.3140.6531.578.91-37.56111.3316.750.000
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)41.727.75-18.3200000000000017.09-20.3653.690000.00000009.9235.7272.93000000111.120.00.0148.320.00.015.410.01184.17213.058.6819.93376.774.7315.1712.7272.79186.63225.7519.6538.510.0000
23Q3 (19)38.7238.3831.700000000000021.4641.93768.830000.00000007.31-0.14146.96000000111.120.00.0148.320.00.015.410.01184.17196.0312.2417.72359.756.3213.83-7.35-527.3375.28188.686.9737.930.0000
23Q2 (18)27.98-15.44-4.3700000000000015.1280.085.520000.00000007.32-9.96242.06000000111.120.0-0.89148.320.00.015.411184.171184.17174.66-6.125.68338.380.847.491.72127.83120.12176.38-1.9312.540.0000
23Q1 (17)33.09-35.223.70000000000008.4-24.462170.270000.00000008.13205.64264.57000000111.120.0-0.89148.320.013.431.20.00.0186.044.73-6.17335.562.571.61-6.1857.84-124.48179.8610.36-19.530.0000
22Q4 (16)51.0873.745.7100000000000011.12350.2494.330000.00000002.66-10.1488.65000000111.120.0-0.89148.320.013.431.20.00.0177.646.68-10.26327.153.52-0.84-14.6650.69-131.88162.9819.15-33.190.0000
22Q3 (15)29.40.48-17.420000000000002.47-69.69-84.350000.00000002.9638.32106.99000000111.12-0.89-0.89148.320.013.431.20.00.0166.520.75-17.1316.040.4-5.04-29.73-247.72-162.71136.79-12.72-44.90.0000
22Q2 (14)29.26-8.3-9.10000000000008.152102.7-57.350000.00000002.14-4.0487.72000000112.120.00.0148.3213.4313.431.20.00.0165.28-16.64-10.51314.79-4.68-0.59-8.55-133.87-118.0156.73-29.88-32.50.0000
22Q1 (13)31.91-33.962.240000000000000.37113.12-98.470000.00000002.2358.1693.91000000112.120.00.0130.760.014.311.20.04.35198.280.17-1.25330.250.14.425.24-45.12-51.18223.52-8.37-11.470.0000
21Q4 (12)48.3235.7321.35000000000000-2.82-117.87-115.610000.00000001.41-1.422.61000000112.120.00.0130.760.014.311.20.04.35197.95-1.4512.44329.92-0.8713.1545.99-3.0-26.45243.94-1.742.250.000-100.0
21Q3 (11)35.610.59-6.0400000000000015.78-17.43-7.070000.00000001.4325.440000000112.120.00.0130.760.014.311.20.04.35200.868.7527.12332.825.121.6747.41-0.1711.13248.276.9323.720.0000
21Q2 (10)32.193.147.5500000000000019.11-21.1674.840000.00000001.14-0.870000000112.120.00.0130.7614.3114.311.24.354.35184.7-8.0130.97316.660.123.4247.49-8.1430.07232.19-8.0430.780.0000
21Q1 (9)31.21-21.622.7700000000000024.2434.22171.140000.00000001.150.00000000112.120.0-0.88114.390.09.791.150.0-78.62200.7914.0529.87316.338.4819.7451.7-17.32570.0252.495.8375.820.00-100.00
20Q4 (8)39.825.0912.200000000000018.066.3631.540000.00000001.1500000000112.120.0-0.88114.390.09.791.150.0-78.62176.0511.4220.61291.596.5914.1162.5346.5852.22238.5818.8927.550.0000
20Q3 (7)37.8926.633.5100000000000016.9855.3535.190000.0000000000000000112.120.0-0.88114.390.09.791.150.0-78.62158.0112.0418.68273.556.6212.742.6616.8423.01200.6713.0319.570.0000
20Q2 (6)29.93-1.45-28.8400000000000010.9322.26203.310000.0000000000000000112.12-0.88-1.75114.399.799.791.15-78.62-78.62141.03-8.7814.79256.57-2.8810.3936.51431.9144.31177.5423.6319.830.0000
20Q1 (5)30.37-14.43-23.660000000000008.94-34.89-51.090000.0000000000000000113.120.0-0.88104.190.09.045.380.0432.67154.615.92-5.47264.183.381.56-11.0-126.78-164.78143.61-23.22-20.460.0000
19Q4 (4)35.4925.050.0000.0000.0000.0000.013.739.320.0000.00.0000.0000.0000.0000.0000.0113.120.00.0104.190.00.05.380.00.0145.979.640.0255.545.280.041.0818.450.0187.0511.460.00.0000.0

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