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)115.496.42000000199.395.3229.1445.412.7614.521.388.730025.45-0.66000031.60.040.611.272.5611.5421.6378.02134.7818.548.1687.5929.7980.550.000
2022 (9)108.52-7.78000000189.312.5320.04-11.092.41-10.071.27-12.290025.626.4000031.60.036.5114.0665.0514.7512.15-17.18113.79.994.35-74.3516.5-47.830.000
2021 (8)117.677.21000000184.6411.8422.5438.282.68-13.271.45-22.450024.08-1.79000031.60.032.0111.4256.6916.1214.6754.91103.3718.7916.9630.7631.6340.950.000
2020 (7)109.7614.25000000165.16.316.34.353.0960.941.8751.390024.525.1000031.60.028.7312.1848.8216.499.477.3787.0213.9912.9758.9522.4432.160.000
2019 (6)96.07-11.08000000155.315.315.62-11.751.92-26.151.24-29.870023.3392.02000031.60.025.6116.0441.9119.48.82-26.1976.3410.458.1679.3416.982.910.000
2018 (5)108.0456.29000000147.495.6717.729.672.6-6.471.76-11.490012.15-0.74000031.60.022.0714.1235.120.9511.9540.5969.1221.564.55-49.6116.5-5.880.000
2017 (4)69.134.43000000139.589.3213.6529.142.7819.831.999.610012.24-1.53000031.60.019.3412.2529.0221.128.522.356.8618.119.0384.2917.5347.930.000
2016 (3)66.2-11.21000000127.686.7910.57-15.842.322.651.82-3.870012.43-2.59000031.60.017.2317.0523.9615.476.95-7.2148.1412.084.9-44.5111.85-27.390.000
2015 (2)74.5634.58000000119.568.6912.5621.242.26-2.591.89-10.380012.76-0.31000031.60.014.7216.4620.7528.647.4934.7142.9525.078.83-9.6216.326.460.000
2014 (1)55.4-21.21000000110.09.4510.366.582.32-18.62.11-25.630012.8-7.25000031.60.012.6418.1316.1343.635.56-3.8134.3423.939.775.3915.331.860.000
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)115.490.796.4200000000049.08-6.992.087.47-25.051.832.76-13.7514.521.38-14.188.7300025.45-0.16-0.6600000031.60.00.040.60.011.272.5611.5411.5421.63-0.3278.02134.785.8318.548.1620.8987.5929.794.7180.550.0000
23Q3 (19)114.59-3.514.2100000000052.774.318.299.9638.7276.63.24.5833.331.612.4526.5300025.49-0.165.900000031.60.00.040.60.011.265.050.014.7521.784.8443.05127.358.4817.516.75-26.87117.7428.4535.6755.720.0000
23Q2 (18)118.754.853.400000000050.597.7510.587.1858.588.453.06-4.9761.91.57-7.3455.5200025.53-0.165.9300000031.60.00.040.611.211.265.050.014.7511.74-29.6223.19117.39-0.7114.269.2313.9544.6720.97-15.3831.80.0000
23Q1 (17)113.264.37-3.200000000046.95-2.350.454.53-7.93-20.113.2233.6124.811.7033.4622.8800025.57-0.25.9200000031.60.00.036.510.014.0665.050.014.7516.6837.28-17.99118.233.988.438.186.21-45.4524.7850.18-29.580.0000
22Q4 (16)108.528.16-7.7800000000048.08-1.332.194.92-12.77-4.842.410.42-10.071.27-0.13-12.2900025.626.446.400000031.60.00.036.510.014.0665.0514.7514.7512.15-19.91-17.18113.74.929.994.3540.32-74.3516.5-9.69-47.830.0000
22Q3 (15)100.33-12.63-9.2900000000048.736.513.355.6448.03-12.962.426.98-0.411.2725.92-4.1600024.07-0.12-0.2100000031.60.00.036.510.014.0656.690.016.1215.1759.18-12.62108.375.4810.383.1-51.41-77.8718.2714.83-41.760.0000
22Q2 (14)114.84-1.855.3500000000045.75-2.120.223.81-32.8-38.251.89-26.74-32.741.01-26.78-35.7700024.1-0.17-6.6300000031.60.00.036.5114.0627.0856.690.016.129.53-53.15-53.19102.74-5.784.936.38-57.04-61.2415.91-54.79-56.790.0000
22Q1 (13)117.01-0.567.8400000000046.74-0.664.355.679.6720.132.58-3.73-17.571.38-4.74-23.4100024.140.25-9.3200000031.60.00.032.010.011.4256.690.016.1220.3438.6543.34109.045.4918.8614.85-12.44-1.035.1911.2620.550.0000
21Q4 (12)117.676.397.2100000000047.05-0.217.915.17-20.2230.232.6811.2-13.271.459.13-22.4500024.08-0.17-1.7900000031.60.00.032.010.011.4256.6916.1216.1214.67-15.554.91103.375.2918.7916.9621.0630.7631.630.8340.950.0000
21Q3 (11)110.61.464.6500000000047.153.296.556.485.0219.562.41-14.23-7.661.33-15.61-18.500024.12-6.553.0800000031.60.00.032.0111.4211.4248.820.016.7417.36-14.7339.6698.180.2818.3214.01-14.8883.6231.37-14.856.380.0000
21Q2 (10)109.010.474.6400000000045.651.9212.086.1730.7228.012.81-10.22-6.641.58-12.7-17.6100025.81-3.0410.1600000031.60.00.028.730.00.048.820.016.7420.3643.48190.4497.916.7326.2416.469.73108.3536.8226.14146.950.0000
21Q1 (9)108.5-1.1515.500000000044.792.7322.654.7218.89125.843.131.2901.81-3.54000026.628.5613.4700000031.60.00.028.730.012.1848.820.016.4914.1949.8430.0691.745.4216.9715.015.65472.5229.1930.08115.740.0000
20Q4 (8)109.763.8514.2500000000043.6-1.4713.453.97-26.75-12.943.0918.3960.941.8714.6851.3900024.524.795.100000031.60.00.028.730.012.1848.8216.7416.499.47-23.817.3787.024.8713.9912.9769.9958.9522.4411.8632.160.0000
20Q3 (7)105.691.45-0.2500000000044.258.646.225.4212.4510.612.61-13.2914.471.63-14.69000023.4-0.1393.8700000031.60.00.028.730.012.1841.820.019.0812.4377.3212.1882.986.9915.557.63-3.4232.2420.0634.5419.050.0000
20Q2 (6)104.1810.92.6700000000040.7311.538.044.82130.6268.533.01021.371.910000023.43-0.1393.6400000031.60.00.028.7312.1812.1841.82-0.2119.087.01-35.7513.4377.56-1.1115.927.9201.5324.4114.9110.218.990.0000
20Q1 (5)93.94-2.22-9.9900000000036.52-4.97-2.672.09-54.17-36.860-100.0-100.00.00-100.0000023.460.5693.5600000031.60.00.025.610.016.0441.910.019.410.9123.7-28.5178.432.748.282.62-67.89-57.7413.53-20.32-36.950.0000
19Q4 (4)96.07-9.330.0000.0000.0000.038.43-7.750.04.56-6.940.01.92-15.790.01.2400.0000.023.3393.290.0000.0000.031.60.00.025.610.00.041.9119.330.08.82-20.40.076.346.310.08.1641.420.016.980.770.00.0000.0

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