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)0.71-67.731.82264.000001.62-25.35-0.1300.2735.016.6780.830.44-25.420.61-6.1500003.60.01.250.000-0.300.95-12.0400-0.300.000
2022 (9)2.2-13.390.566.6700002.17-11.070.0400.2-60.789.22-55.90.59-6.350.6512.0700003.60.01.250.000-0.1701.088.000-0.1700.000
2021 (8)2.5441.90.387.500002.4422.0-0.1500.5175.8620.9044.150.6340.00.58-3.3300003.6-2.171.250.000-0.2501.0-13.0400-0.2500.000
2020 (7)1.792.290.1660.000002.0-3.38-0.6900.29-19.4414.50-16.630.45-6.250.6-3.2300003.680.01.250.000-0.101.15-37.500-0.100.000
2019 (6)1.752.940.142.8600002.07-16.19-0.300.365.8817.3926.340.48-20.00.62-3.1200003.68-0.271.250.0000.59-33.711.84-14.02000.59-33.710.000
2018 (5)1.784.780.07-73.0800002.47-9.52-0.2200.34-19.0513.77-10.530.6-17.810.64178.2600003.690.01.250.0000.89-19.822.14-9.32000.89-19.090.000
2017 (4)0.92-61.180.261200.000002.73-35.46-0.6700.42-20.7515.3822.790.738.960.230.000003.690.821.250.0001.11-41.582.36-25.08-0.0101.1-40.860.000
2016 (3)2.3710.750.020.000004.23-23.65-0.0900.53-10.1712.5317.650.67-22.090.23-4.17000.0103.662.811.252.46001.9-18.13.15-11.02-0.0401.86-19.830.000
2015 (2)2.1413.230.02-33.3300005.54-24.730.32-63.220.59-47.3210.65-30.020.86-12.240.240.000003.56-3.261.227.96002.32-15.943.54-9.23002.32-15.020.000
2014 (1)1.89-36.790.03-86.3600007.36-18.670.87-35.561.1214.2915.2240.530.98-35.950.240.000003.680.271.1313.0002.76-18.13.9-10.96-0.0302.73-14.950.000
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)0.71-11.25-67.731.8230.0264.00000000.496.5236.11-0.08-180.038.460.27-6.935.016.56-14.3280.550.44-13.73-25.420.610.0-6.150000003.60.00.01.250.00.0000-0.3-30.43-76.470.95-6.86-12.04000-0.3-30.43-76.470.0000
23Q3 (19)0.83.9-71.331.433.33154.550000000.4621.05-24.590.11100.0-33.330.2920.83-25.6419.3332.9224.920.516.25-21.540.610.0-6.150000003.60.00.01.250.00.0000-0.2330.3-228.571.0210.87-13.56000-0.2330.3-228.570.0000
23Q2 (18)0.771.32-70.831.05-27.59123.40000000.3826.67-38.71-0.0193.3366.670.2441.18-29.4114.5561.719.520.48-7.69-30.430.61-6.1552.50000003.60.00.01.250.00.0000-0.33-3.12-50.00.92-1.08-10.68000-0.33-3.12-50.00.0000
23Q1 (17)0.76-65.45-71.961.45190.0163.640000000.3-16.67-49.15-0.15-15.38-350.00.17-15.0-57.58.99-1.96-42.430.52-11.86-24.640.650.062.50000003.60.00.01.250.00.0000-0.32-88.24-68.420.93-13.89-12.26000-0.32-88.24-68.420.0000
22Q4 (16)2.2-21.15-13.390.5-9.0966.670000000.36-40.98-48.57-0.13-186.67-18.180.2-48.72-60.789.17-40.72-56.110.59-9.23-6.350.650.012.070000003.60.00.01.250.00.0000-0.17-142.8632.01.08-8.478.0000-0.17-142.8632.00.0000
22Q3 (15)2.795.6814.340.5517.02150.00000000.61-1.61-6.150.15600.0314.290.3914.71-9.315.4816.53-19.740.65-5.83.170.6562.512.070000003.60.0-2.171.250.00.0000-0.0768.1850.01.1814.566.31000-0.0768.1850.00.0000
22Q2 (14)2.64-2.588.640.47-14.55193.750000000.625.080.0-0.03-150.0-137.50.34-15.017.2413.28-15.0-6.120.690.050.00.40.0-32.20000003.60.0-2.171.250.00.0000-0.22-15.79-266.671.03-2.83-13.45000-0.22-15.79-266.670.0000
22Q1 (13)2.716.6940.410.5583.33111.540000000.59-15.7125.530.06154.55220.00.4-21.5742.8615.62-25.258.820.699.5240.820.4-31.03-32.20000003.60.0-2.171.250.00.0000-0.1924.0-35.711.066.0-4.5000-0.1924.0-35.710.0000
21Q4 (12)2.544.141.90.336.3687.50000000.77.6942.86-0.11-57.1477.550.5118.675.8620.908.444.150.630.040.00.580.0-3.330000003.6-2.17-2.171.250.00.0000-0.25-78.57-150.01.0-9.91-13.04000-0.25-78.57-150.00.0000
21Q3 (11)2.440.4141.040.2237.5-52.170000000.654.8438.3-0.07-187.530.00.4348.2826.4719.2836.3114.560.6336.9626.00.58-1.69-3.330000003.680.00.01.250.00.0000-0.14-133.33-135.91.11-6.72-32.32000-0.14-133.33-135.90.0000
21Q2 (10)2.4325.9157.790.16-38.46128.570000000.6231.9119.230.08260.0260.00.293.57-21.6214.15-1.48-22.00.46-6.12-8.00.590.0-3.280000003.680.00.01.250.00.0000-0.0657.14-112.241.197.21-31.61000-0.0657.14-112.240.0000
21Q1 (9)1.937.8214.20.2662.5-3.70000000.47-4.08-9.62-0.0589.80.00.28-3.45-26.3214.36-0.97-21.780.498.89-2.00.59-1.67-3.280000003.680.00.01.250.00.0000-0.14-40.0-125.931.11-3.48-37.99000-0.14-40.0-125.930.0000
20Q4 (8)1.793.472.290.16-65.2260.00000000.494.26-3.92-0.49-390.0-600.00.29-14.71-19.4414.50-13.85-16.630.45-10.0-6.250.60.0-3.230000003.680.00.01.250.00.0000-0.1-125.64-116.951.15-29.88-37.5000-0.1-125.64-116.950.0000
20Q3 (7)1.7312.345.490.46557.14253.850000000.47-9.62-4.08-0.1-100.0-25.00.34-8.11-2.8616.83-7.200.50.0-5.660.6-1.64-3.230000003.680.00.01.250.00.00000.39-20.41-40.01.64-5.75-13.680000.39-20.41-40.00.0000
20Q2 (6)1.54-8.88-19.370.07-74.0700000000.520.0-5.45-0.050.037.50.37-2.632.7818.14-1.200.50.0-1.960.610.0-3.170000003.680.00.01.250.00.00000.49-9.26-32.881.74-2.79-12.120000.49-9.26-32.880.0000
20Q1 (5)1.69-3.435.620.27170.028.570000000.521.960.0-0.0528.5737.50.385.56-7.3218.365.5600.54.17-9.090.61-1.61-3.170000003.680.00.01.250.00.00000.54-8.47-33.331.79-2.72-13.110000.54-8.47-33.330.0000
19Q4 (4)1.756.710.00.1-23.080.0000.0000.00.514.080.0-0.0712.50.00.362.860.017.3900.00.48-9.430.00.620.00.0000.0000.03.680.00.01.250.00.0000.00.59-9.230.01.84-3.160.0000.00.59-9.230.00.0000.0

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