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)1.94-2.510.2000006.35-11.440.62-17.331.84-5.6428.986.540.56-13.850.570.000002.640.01.07.530.5-15.252.051.993.550.57-0.6301.42-5.960.000
2022 (9)1.99-13.850000007.170.70.7515.381.95-5.3427.20-6.00.6520.370.57-1.7200002.640.00.938.140.595.362.016.913.536.97-0.501.5117.050.000
2021 (8)2.31-30.00.7-22.2200007.1220.070.6514.042.0648.228.9323.430.5425.580.583.5700002.640.00.867.50.56-11.111.888.053.33.77-0.5901.299.320.000
2020 (7)3.3-10.080.928.5700005.93-2.630.57-1.721.3918.823.4422.010.4322.860.561.8200002.640.00.88.110.6350.01.74-11.223.181.92-0.5601.18-11.280.000
2019 (6)3.6757.510.7000006.09-26.80.58-41.411.17-35.019.21-11.20.35-10.260.55189.4700002.640.00.7415.620.4244.831.96-13.273.12-2.19-0.6301.33-27.720.000
2018 (5)2.33-15.580000008.324.390.99-4.811.8-8.6321.63-12.470.39-25.00.195.5600002.6420.00.6418.520.2938.12.267.113.1911.54-0.4201.841.10.000
2017 (4)2.76-39.870000007.9724.921.0423.811.9719.3924.72-4.420.521.960.180.000002.20.00.5417.390.2110.532.1121.262.8620.17-0.2901.8218.950.000
2016 (3)4.5922.070.01000006.384.760.8435.481.6535.2525.8629.10.5118.60.180.000002.210.00.4617.950.190.01.7426.092.3821.43-0.2101.534.080.000
2015 (2)3.7619.750000006.09-65.920.62-20.511.22-27.3820.03113.090.43-30.650.185.8800002.00.00.3918.180.1901.38-4.831.9610.110.09-18.181.47-5.770.000
2014 (1)3.14460.7100000017.87482.080.7841.821.68136.629.40-59.350.6234.780.17-92.0200002.0-9.50.3322.22001.4534.261.7831.850.1101.56212.00.000
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)1.94-37.82-2.510.2000000001.7219.44-1.710.160.014.291.84-3.66-5.6428.98-3.216.540.56-21.13-13.850.571.790.00000002.640.00.01.00.07.530.50.0-15.252.059.041.993.555.030.57-0.63-28.57-26.01.422.16-5.960.0000
23Q3 (19)3.1221.8865.960000000001.44-11.66-23.40.16-15.79-20.01.9112.35-5.4529.9420.19.670.7129.092.90.56-5.08-1.750000002.640.00.01.00.07.530.50.0-15.251.889.30.533.384.970.0-0.4930.99-22.51.3937.62-5.440.0000
23Q2 (18)2.56-1.16-38.900-100.00000001.634.49-14.660.1990.0-32.141.7-7.1-23.4224.93-3.29-15.560.551.85-5.170.591.72-1.670000002.640.00.01.07.537.530.5-15.25-15.251.72-18.872.993.22-11.291.26-0.71-54.35-61.361.01-39.16-17.890.0000
23Q1 (17)2.5930.15-17.5200-100.00000001.56-10.86-4.290.1-28.57-23.081.83-6.154.5725.77-5.237.810.54-16.92-21.740.581.75-1.690000002.640.00.00.930.08.140.590.05.362.125.475.473.632.835.83-0.468.0-43.751.669.93-1.780.0000
22Q4 (16)1.995.85-13.8500-100.00000001.75-6.91-11.620.14-30.0-26.321.95-3.47-5.3427.20-0.37-6.00.65-5.820.370.570.0-1.720000002.640.00.00.930.08.140.590.05.362.017.496.913.534.446.97-0.5-25.015.251.512.7217.050.0000
22Q3 (15)1.88-55.13-21.670-100.0-100.00000001.88-1.57-6.00.2-28.57-9.092.02-9.012.0227.30-7.53-7.770.6918.9746.810.57-5.00.00000002.640.00.00.930.08.140.590.05.361.8711.9810.653.386.298.68-0.49.0941.181.4719.5145.540.0000
22Q2 (14)4.1933.4456.340.70.0133.330000001.9117.1811.70.28115.38100.02.2226.8637.0429.5223.4814.80.58-15.947.410.61.693.450000002.640.00.00.938.148.140.595.365.361.67-16.9213.613.18-7.2910.03-0.44-37.532.311.23-27.2250.00.0000
22Q1 (13)3.1435.9333.050.70.0133.330000001.63-17.6813.990.13-31.5830.01.75-15.0512.923.91-17.37-5.910.6927.7856.820.591.723.510000002.640.00.00.860.07.50.560.0-11.112.016.919.243.433.944.89-0.3245.7646.671.6931.0136.290.0000
21Q4 (12)2.31-3.75-30.00.70.0-22.220000001.98-1.027.740.19-13.6458.332.064.0448.228.93-2.2423.430.5414.8925.580.581.753.570000002.640.00.00.860.07.50.560.0-11.111.8811.248.053.36.113.77-0.5913.24-5.361.2927.729.320.0000
21Q3 (11)2.4-10.45-15.490.7133.33-12.50000002.016.9624.220.2257.1415.791.9822.2225.3229.6015.15.650.47-12.9627.030.57-1.721.790000002.640.00.00.860.07.50.560.0-11.111.6914.973.683.117.611.63-0.68-4.624.231.0123.179.780.0000
21Q2 (10)2.6813.56-34.470.30.0-57.140000001.7119.5813.250.1440.0-6.671.624.5232.7925.711.221.620.5422.73157.140.581.755.450000002.640.00.00.867.57.50.56-11.11-11.111.47-20.112.082.89-11.620.7-0.65-8.3321.690.82-33.8734.430.0000
21Q1 (9)2.36-28.48-29.130.3-66.67-57.140000001.43-7.7413.490.1-16.67-16.671.5511.5133.6225.418.427.930.442.3369.230.571.793.640000002.640.00.00.80.08.110.630.050.01.845.75-11.963.272.830.62-0.6-7.1416.671.245.08-9.490.0000
20Q4 (8)3.316.2-10.080.912.528.570000001.55-3.7323.020.12-36.84140.01.39-12.0318.823.44-16.3322.010.4316.2222.860.560.01.820000002.640.00.00.80.08.110.630.050.01.746.75-11.223.183.921.92-0.5621.1311.111.1828.26-11.280.0000
20Q3 (7)2.84-30.56-7.490.814.2914.290000001.616.62-7.470.1926.67-20.831.5829.51-5.3928.0132.4900.3776.1919.350.561.823.70000002.640.00.00.80.08.110.630.050.01.6313.19-14.213.066.62-0.33-0.7114.46-22.410.9250.82-30.30.0000
20Q2 (6)4.0922.8241.030.70.000000001.5119.84-4.430.1525.0-21.051.225.17-19.2121.146.4500.21-19.23-36.360.550.00.00000002.640.00.00.88.118.110.6350.050.01.44-31.1-13.252.87-11.691.41-0.83-15.28-137.140.61-55.47-53.440.0000
20Q1 (5)3.33-9.2628.570.70.000000001.260.0-16.560.12140.09.091.16-0.85-17.7319.863.3900.26-25.71-29.730.550.00.00000002.640.00.00.740.015.620.420.044.832.096.63-11.813.254.17-1.52-0.72-14.29-176.921.373.01-35.070.0000
19Q4 (4)3.6719.540.00.70.00.0000.0000.01.26-27.590.00.05-79.170.01.17-29.940.019.2100.00.3512.90.00.551.850.0000.0000.02.640.00.00.740.00.00.420.00.01.963.160.03.121.630.0-0.63-8.620.01.330.760.00.0000.0

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