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)9.43-88.94000000141.7618.6564.2617.3120.6525.1514.575.481.2411.7118.250000.55-3.5114.090.013.3569.850088.2112.06101.5617.33.112.7391.3112.080.00-12.57
2022 (9)85.25145.39000000119.485.8754.7815.6916.5-3.3413.81-8.691.11-19.5700000.57159.0914.0999.867.860.00078.7219.1386.5817.092.75-49.3681.4713.930.00-80.58
2021 (8)34.7482.17000000112.8633.9447.3538.917.0735.815.121.391.3842.2700000.22-56.867.050.07.860.00066.0836.9273.9431.715.434425.071.5147.810.00-31.07
2020 (7)19.0739.9100000084.2659.2534.0972.5212.5726.3314.92-20.670.97-20.4900000.51121.747.050.147.860.00.01-83.3348.2651.7656.1441.340.12048.3852.190.00-12.36
2019 (6)13.6318.6200000052.9172.5119.76125.319.9559.7118.81-7.421.22-13.4800000.2391.677.040.437.860.00.06031.859.7239.7243.03-0.01031.7960.150.00-9.74
2018 (5)11.49-0.9500000030.67-7.458.77-3.316.233.4920.3111.821.41-15.0600000.12-33.337.010.147.860.00019.917.5627.775.31-0.06019.854.860.0038.49
2017 (4)11.6-8.2300000033.14-0.189.071.916.0227.5418.1727.771.6616.900000.185.887.00.437.8612.770018.516.3226.378.160.42950.018.938.480.00-7.73
2016 (3)12.6488.3800000033.273.198.9189.94.727.5214.22-37.921.428.400000.17-10.536.970.06.970.00017.4151.9224.3832.280.04-50.017.4551.210.00-27.26
2015 (2)6.7132.6100000019.1716.463.0734.654.3954.0422.9032.261.31-32.1200000.19-29.636.970.06.973.410011.469.4618.437.090.08-46.6711.548.660.00-14.48
2014 (1)5.06-6.1200000016.467.162.2893.222.8533.1817.3124.281.934.890.6911.29000.27-25.06.970.296.741.660010.4712.117.217.760.15-11.7610.6211.670.00-21.4
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)9.43-41.57-88.9400000000037.95.7819.6715.74-9.817.9920.652.0825.1514.57-2.415.481.241.6411.7118.25-0.2200000.551.85-3.5114.090.00.013.350.069.8500088.2121.7712.06101.5618.3817.33.112.7312.7391.3121.4412.080.00-34.91-12.57
23Q3 (19)16.1471.88-69.700000000035.832.9919.8717.454.8716.9620.235.9231.2814.931.2712.461.2214.02-9.6318.29-0.2700000.541.890.014.090.00.013.350.069.8500072.4431.7611.085.7925.5317.332.75-15.1285.8175.1929.1512.660.00-16.03-79.54
23Q2 (18)9.39-75.69-86.1500000000034.794.6621.0916.6415.3224.8319.14.2610.9214.74-0.62-1.761.07-12.3-30.0718.34000000.53-15.87130.4314.090.00.013.3569.8569.8500054.98-40.989.2268.34-32.3417.423.24-9.536.7158.22-39.8110.450.0037.16-76.6
23Q1 (17)38.63-54.69-10.4500000000033.244.9613.8714.438.179.3218.3211.032.6314.837.39-4.851.229.91-21.290000000.6310.53125.014.090.099.867.860.00.000093.1518.3317.49101.0116.6715.93.5830.188.4896.7318.7317.130.0016.64-76.37
22Q4 (16)85.2560.03145.3900000000031.675.9611.9513.34-10.5912.9616.57.07-3.3413.814.04-8.691.11-17.78-19.570000000.575.56159.0914.090.099.867.860.00.000078.7220.6319.1386.5818.4117.092.7585.81-49.3681.4722.0713.930.00-84.77-80.58
22Q3 (15)53.27-21.41146.8500000000029.894.044.6214.9211.9323.9215.41-10.51-5.3413.27-11.53-12.091.35-11.76-3.570000000.54134.7842.1114.090.099.867.860.00.000065.2629.6420.3673.1225.6417.781.48-37.55355.1766.7426.6224.420.00-3.962.09
22Q2 (14)67.7857.12266.9700000000028.73-1.580.9113.330.9813.8317.22-3.533.9215.00-3.75-7.881.53-1.2940.370000000.23-17.86-45.2414.0999.8699.867.860.00.000-100.050.34-36.5-29.8558.2-33.22-26.912.37-28.187800.052.71-36.17-26.580.0038.4833.18
22Q1 (13)43.1424.18312.4300000000029.193.185.9913.211.7711.9617.854.575.1215.593.06-14.771.5512.3256.570000000.2827.27-40.437.050.00.07.860.00.000-100.079.2819.9832.0287.1517.8728.313.3-39.231841.1882.5815.4837.130.00-4.13-22.17
21Q4 (12)34.7460.9882.1700000000028.29-0.9821.6811.81-1.9129.9217.074.8535.815.120.171.371.38-1.4342.270000000.22-42.11-56.867.050.00.07.860.00.000-100.066.0821.8736.9273.9419.131.715.431036.214425.071.5133.3147.810.00-19.93-31.07
21Q3 (11)21.5816.84180.9900000000028.570.3527.0912.042.8229.3216.28-1.7521.6715.10-7.3-12.261.428.4426.130000000.38-9.52-28.37.050.00.07.860.00.00-100.0-100.054.22-24.4438.2162.08-22.0431.8-0.58-2033.33-241.4653.64-25.2835.320.0025.29-19.47
21Q2 (10)18.4776.58132.6200000000028.473.3845.411.71-0.6850.916.57-2.4136.7216.29-10.94-5.751.0910.1-12.10000000.42-10.64-30.07.050.00.07.860.00.00.010.00.071.7619.5139.8479.6317.24110.720.03-82.35-95.7771.7919.21134.380.00-19.08-41.22
21Q1 (9)10.46-45.158.2800000000027.5418.4545.4111.7929.748.8616.9835.0827.7718.2922.57-14.560.992.06-27.210000000.47-7.84-12.967.050.00.07.860.00.00.010.0-83.3360.0524.4351.1867.9220.9842.570.1741.67466.6760.2224.4751.50.00-15.09-13.73
20Q4 (8)19.07148.3139.9100000000023.253.4338.729.09-2.3649.2612.57-6.0526.3314.92-13.29-20.660.97-12.61-20.490000000.51-3.77121.747.050.00.147.860.00.00.010.0-83.3348.2623.0251.7656.1419.1941.340.12-70.731300.048.3822.0552.190.00-6.45-12.36
20Q3 (7)7.68-3.274.7700000000022.4814.8151.289.3119.9757.013.3810.433.6717.21-0.4201.11-10.48-9.020000000.53-11.6796.37.050.00.147.860.00.00.010.0-83.3339.2331.1252.2347.124.6439.80.41-42.2570.8339.6429.4252.40.00-8.56-9.76
20Q2 (6)7.94-17.8168.5800000000019.583.3869.827.76-2.0270.5512.12-8.841.7517.28-19.2701.24-8.82-3.120000000.611.11160.877.050.00.147.860.00.00.01-83.33-83.3329.92-24.6750.8137.79-20.6836.130.712266.67195.8330.63-22.9452.540.0018.78-21.66
20Q1 (5)9.66-29.13-24.4100000000018.9413.0194.067.9230.05149.0613.2933.5773.2721.4013.8201.3611.483.820000000.54134.78125.07.050.140.147.860.00.00.060.0039.7224.9172.0247.6419.9453.930.03400.0-75.039.7525.0471.260.00-13.74-22.3
19Q4 (4)13.6385.950.0000.0000.0000.016.7612.790.06.092.70.09.95-0.60.018.8100.01.220.00.0000.0000.00.23-14.810.07.040.00.07.860.00.00.060.00.031.823.40.039.7217.90.0-0.01-104.170.031.7922.220.00.00-3.680.0

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