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)68.56-16.780000000041.7413.49000.0000027.3545.020000406.950.0123.059.817.1228433.3340.19-10.05180.3615.03-1.59038.639.750.000
2022 (9)82.3864.20000000036.7825.14000.0000018.86-4.260000406.9515.81112.078.860.060.044.6818.01156.811.31-17.06027.62-27.410.000
2021 (8)50.17-21.720000000029.3916.67000.0000019.73.030000351.41.91102.957.820.06-75.037.8616.17140.879.80.19-98.0538.05-10.150.000
2020 (7)64.09-28.220000000025.19-30.66000.0000019.125.460000344.812.7595.4812.890.24-68.4232.59-24.21128.3-0.039.76123.8542.35-10.580.000
2019 (6)89.29-10.920000000036.333.09000.0000018.132.080000335.582.6584.5814.280.76111.1143.02.09128.3410.174.36047.3613.870.000
2018 (5)100.2416.650000000035.2423.48000.0000017.760.110000326.922.7174.0113.080.36-85.6642.1214.12116.4911.08-0.53041.5912.250.000
2017 (4)85.9316.720000000028.54-12.02000.0000017.744.230000318.292.365.4517.482.51107.4436.91-5.77104.879.140.14037.050.460.000
2016 (3)73.6220.610000000032.44-17.12000.0000017.022.650000311.142.5855.7124.051.21-41.8339.178.7896.0915.77-2.29036.885.790.000
2015 (2)61.04-24.50000000039.145.84000.0000016.584.150000303.325.9944.9132.752.08-31.5836.012.5383.015.29-1.15034.865.320.000
2014 (1)80.8585.90000000036.9820.81000.0000015.92-32.710000286.1821.1533.8334.673.0468.8935.1220.9471.9928.67-2.02033.127.010.000
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)68.569.68-16.780000000000007.37-47.24-37.220000.000000027.353.6845.02000000406.950.00.0123.050.09.817.120.028433.3340.1919.4-10.05180.363.7615.03-1.5976.1390.6838.642.9639.750.0000
23Q3 (19)62.51-18.568.000000000000013.9717.363.580000.000000026.3836.2647.46000000406.950.02.8123.050.09.817.120.028433.3333.6665.732.9173.828.3220.01-6.6628.8567.6527.0146.58122.770.0000
23Q2 (18)76.76-18.017.7700000000000011.9140.2820.420000.000000019.360.07.74000000406.950.014.01123.059.89.817.1228433.3328433.3320.31-61.76-17.37160.47-2.8917.39-9.3625.0639.3410.95-73.0419.670.0000
23Q1 (17)93.6113.63108.670000000000008.49-27.6828.440000.000000019.362.650.0000000406.950.015.81112.070.08.860.060.00.053.1118.8719.43165.245.3812.04-12.4926.79-101.4540.6247.076.140.0000
22Q4 (16)82.3842.3364.200000000000011.7437.4762.150000.000000018.865.42-4.26000000406.952.815.81112.070.08.860.060.00.044.6836.5918.01156.88.2611.31-17.0617.14-9078.9527.62127.89-27.410.0000
22Q3 (15)57.88-11.2-13.780000000000008.54-13.6511.490000.000000017.89-0.45-8.63000000395.8810.9112.66112.070.08.860.060.00.032.7133.083.61144.845.957.62-20.59-33.44-793.2712.1232.46-64.910.0000
22Q2 (14)65.1845.3-6.990000000000009.8949.6252.150000.000000017.97-7.18-7.18000000356.951.581.58112.078.868.860.060.00.024.58-44.731.65136.7-7.317.48-15.43-148.87-430.419.15-76.09-68.280.0000
22Q1 (13)44.86-10.58-43.590000000000006.61-8.7-17.270000.000000019.36-1.730.47000000351.40.01.91102.950.07.820.060.0-75.044.4717.4610.07147.484.698.35-6.2-3363.16-169.0438.270.58-22.50.0000
21Q4 (12)50.17-25.26-21.720000000000007.24-5.48285.110000.000000019.70.613.03000000351.40.01.91102.950.07.820.060.0-75.037.8619.9216.17140.874.679.80.19-93.6-98.0538.0510.16-10.150.0000
21Q3 (11)67.13-4.2110.830000000000007.6617.856.980000.000000019.581.144.48000000351.40.01.91102.950.07.820.060.0-75.031.5730.566.76134.585.817.422.97-36.4-68.9734.5419.72-11.750.0000
21Q2 (10)70.08-11.8832.380000000000006.5-18.65-47.410000.000000019.360.475.73000000351.41.911.91102.957.827.820.06-75.0-75.024.18-40.156.43127.19-6.557.44.67-48.0-49.428.85-41.58-9.70.0000
21Q1 (9)79.5324.09-41.620000000000007.99325.0110.820000.000000019.270.785.7000000344.810.02.7595.480.012.890.240.0-68.4240.423.96-11.6136.116.093.878.98-7.99170.4849.3816.60.730.0000
20Q4 (8)64.095.81-27.320000000000001.88-73.74-69.280000.000000019.122.035.46000000344.810.02.7595.480.012.890.240.0-68.4232.5910.21-24.21128.32.41-0.039.761.99123.8542.358.2-10.580.0000
20Q3 (7)60.5714.41-5.890000000000007.16-42.07-13.840000.000000018.742.354.46000000344.810.02.7595.480.012.890.240.0-68.4229.5730.15-20.85125.285.782.19.573.68110.7939.1422.5-6.590.0000
20Q2 (6)52.94-61.14-40.7600000000000012.36226.1219.880000.000000018.310.443.92000000344.812.752.7595.4812.8912.890.24-68.42-68.4222.72-50.28-22.09118.43-9.623.439.23178.0162.531.95-34.82-8.30.0000
20Q1 (5)136.2254.4888.460000000000003.79-38.07-67.270000.000000018.230.550.89000000335.580.02.6584.580.014.280.760.0111.1145.76.28-14.34131.042.12.63.32-23.85-0.349.023.51-13.510.0000
19Q4 (4)88.1837.010.0000.0000.0000.0000.06.12-26.350.0000.00.0000.0000.018.131.060.0000.0000.0335.580.00.084.580.00.00.760.00.043.015.10.0128.344.60.04.36-3.960.047.3613.030.00.0000.0

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