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)3261.653.0200000000660.1740.68000.000003620.52-0.4400001461.54.43955.935.152617.53763.531688.06-53.15261.529.35-349.0501339.010.30.0225.68
2022 (9)3165.9711.2100000000469.26-67.54000.000003636.397.2700001399.524.4909.1418.59303.124.083599.19-3.484811.440.51-2264.2401334.95-75.110.01-60.37
2021 (8)2846.883.66000000001445.5960.14000.000003389.890.3700001340.516.56766.6512.02291.25-7.743729.0238.24786.9229.441634.6516.455363.6730.760.0394.48
2020 (7)2746.48-17.3100000000902.7254.32000.000003377.4222.3800001150.030.0684.389.35315.67-69.892698.1988.03698.2418.941403.77213.514101.96117.850.02-6.82
2019 (6)3321.4343.0200000000584.9722.56000.000002759.8332.9100001150.030.0625.888.261048.26249.321435.2-25.193109.3511.18447.7601882.9657.70.02-5.96
2018 (5)2322.348.500000000477.29-11.81000.000002076.392.3100001150.036.15578.1510.33300.09-43.451918.5315.872796.773.18-724.5501193.98-30.160.022838.44
2017 (4)2140.521.3800000000541.2211.77000.000002029.542.0700001083.360.0524.0310.18530.75.481655.7317.72710.4613.6353.7501709.4845.00.003.88
2016 (3)1763.48-15.3500000000484.21-23.86000.000001988.291.7800001083.365.86475.6115.43503.1172.761406.73-0.432385.4412.73-227.7401178.99-2.160.00-97.02
2015 (2)2083.1916.6500000000635.935.56000.000001953.5556.7800001023.360.0412.0217.13291.224.471412.821.072116.0317.72-207.7801205.02-28.370.0215.45
2014 (1)1785.85-8.0500000000602.4456.42000.000001246.024.3800001023.360.0351.7710.25278.77833.91166.9516.21797.4932.84515.2774.21682.2229.40.022899.05
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)3261.6512.023.02000000000000-17.96-107.2195.120000.00000003620.52-2.57-0.440000001461.50.04.43955.930.05.152617.530.0763.531688.06-0.96-53.15261.52-0.319.35-349.0565.6384.581339.0194.370.30.020.6325.68
23Q3 (19)2911.5545.821.56000000000000249.08-13.8874.060000.00000003715.84-0.283.770000001461.50.04.43955.930.05.152617.530.0763.531704.3418.35-56.975277.85.272.03-1015.46-47.3162.94688.88-8.25-43.570.0254.28-53.1
23Q2 (18)1996.68-11.89-19.15000000000000289.22106.8426.150000.00000003726.251.843.380000001461.54.434.43955.935.155.152617.53763.53763.531440.14-61.44-62.315013.61.34-0.4-689.3525.4962.81750.79-73.28-61.850.01-11.07-62.85
23Q1 (17)2266.06-28.42-12.25000000000000139.83138.01-69.910000.00000003659.10.624.460000001399.520.04.4909.140.018.59303.120.04.083735.223.78-10.964947.482.83-5.82-925.1959.14-416.872810.03110.5-37.370.01-8.97-64.97
22Q4 (16)3165.9710.4411.21000000000000-367.88-357.08-369.020000.00000003636.391.557.270000001399.520.04.4909.140.018.59303.120.04.083599.19-9.12-3.484811.44-6.990.51-2264.2417.35-238.521334.959.35-75.110.01-62.45-60.37
22Q3 (15)2866.7916.087.05000000000000143.1-37.58-66.460000.00000003580.96-0.656.320000001399.520.09.74909.140.018.59303.120.04.083960.533.6410.25172.792.7611.2-2739.68-47.82-320.811220.85-37.96-74.750.0422.22-3.33
22Q2 (14)2469.59-4.363.98000000000000229.27-50.67-37.910000.00000003604.492.95.840000001399.524.411.75909.1418.5918.59303.124.084.083821.37-8.9121.195033.63-4.1819.53-1853.42-734.78-210.231967.95-56.14-59.30.03-16.14-23.24
22Q1 (13)2582.26-9.3-4.49000000000000464.77239.87-9.40000.00000003502.753.333.240000001340.50.016.56766.650.012.02291.250.0-7.744195.0412.531.275252.959.7425.2291.98-82.14-79.894487.02-16.34-3.460.042.97-14.78
21Q4 (12)2846.886.313.66000000000000136.75-67.95-38.030000.00000003389.890.650.370000001340.55.1116.56766.650.012.02291.250.0-7.743729.023.7638.24786.922.9129.441634.6531.7516.455363.6710.9430.760.03-8.494.48
21Q3 (11)2677.8712.75-7.65000000000000426.6415.5537.970000.00000003367.97-1.11.160000001275.271.8310.89766.650.012.02291.250.0-7.743593.8613.9744.614651.7710.4633.471240.75-26.21113.974834.61-0.057.730.04-2.9598.39
21Q2 (10)2375.02-12.15-4.65000000000000369.23-28.02157.820000.00000003405.540.3712.410000001252.368.98.9766.6512.0212.02291.25-7.74-7.743153.29-1.3341.214211.20.3730.261681.4515.8717.834834.744.0298.260.04-6.994.81
21Q1 (9)2703.59-1.5626.24000000000000512.97132.46123.390000.00000003392.870.4622.870000001150.030.00.0684.380.09.35315.670.0-69.893195.6918.4492.234195.7413.4525.751452.083.44276.324647.7713.31454.040.04134.9992.38
20Q4 (8)2746.48-5.28-17.31000000000000220.67-28.64360.50000.00000003377.421.4522.380000001150.030.00.0684.380.09.35315.670.0-69.892698.198.5788.03698.246.1118.941403.77142.09213.514101.9633.83117.850.02-6.56-6.82
20Q3 (7)2899.5516.4129.14000000000000309.22115.9218.770000.00000003329.299.8921.340000001150.030.00.0684.380.09.35315.670.0-69.892485.2911.376.363485.347.813.04579.86182.03171.043065.1525.6988.840.02-4.7-3.76
20Q2 (6)2490.816.3114.79000000000000143.21-37.63-5.580000.00000003029.539.719.420000001150.030.00.0684.389.359.35315.67-69.89-69.892232.9834.3286.033233.03-3.112.47205.6124.9740.762438.58190.6981.120.02-8.06-0.09
20Q1 (5)2141.57-35.52-17.37000000000000229.63379.1983.690000.00000002761.280.057.140000001150.030.00.0625.880.08.261048.260.0227.821662.4315.83-18.223336.577.3113.85-823.55-283.93-1030.16838.88-55.45-57.20.0213.8214.6
19Q4 (4)3321.4347.930.0000.0000.0000.0000.047.92-81.590.0000.00.0000.0000.02759.830.590.0000.0000.01150.030.00.0625.880.00.01048.260.00.01435.21.850.03109.350.840.0447.76109.290.01882.9616.010.00.02-3.490.0

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