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)2.6-22.390.151400.000007.23-3.730.22-56.861.90.5326.284.421.34-0.740.450.000003.550.00.5110.870.16-33.331.49-6.292.16-5.68-0.2401.25-12.590.000
2022 (9)3.35-2.90.01-96.6700007.510.270.51183.331.893.2825.173.01.356.30.450.000003.550.00.464.550.24-11.111.5937.072.2922.46-0.1601.4355.430.000
2021 (8)3.4534.770.3200.000007.4910.80.1820.01.83-24.0724.43-31.471.2713.390.45-2.1700003.550.00.444.760.2712.51.162.651.874.47-0.2400.926.980.000
2020 (7)2.56-16.070.1000006.76-10.580.15-65.122.412.9935.6515.181.129.80.460.0000.02-33.333.550.00.4210.530.2450.01.13-18.121.79-6.77-0.2700.86-24.560.000
2019 (6)3.05-5.28000.02-33.33007.56-6.440.43-33.852.348.8430.9516.321.023.030.460.0000.0350.03.550.00.3818.750.16700.01.38-9.211.923.23-0.2401.14-16.180.000
2018 (5)3.2210.65000.03-88.0008.08-19.20.65-12.162.15-10.4226.6110.870.99-10.00.46-2.130.02-60.00.02-33.333.550.00.3233.330.0201.528.571.8613.41-0.1601.36-1.450.000
2017 (4)2.915.430.6361.540.25733.330010.0-11.660.74-23.712.4-24.5324.00-14.571.1-9.840.470.00.05-83.330.03-40.03.550.00.2460.0001.42.941.648.61-0.0201.38-1.430.000
2016 (3)2.7621.590.13-38.10.030.00011.32-0.790.9724.363.1830.3328.0931.361.22-24.220.47-2.080.3-9.090.050.03.550.00.15114.29001.3643.161.5148.040.04-80.01.421.740.000
2015 (2)2.2750.330.21-43.240.030.00011.4114.440.7895.02.44-3.5621.38-15.731.61-2.420.480.00.33-25.00.05-16.673.5512.340.07133.33000.9575.931.0278.950.2-4.761.1553.330.000
2014 (1)1.51174.550.37-5.130.030.0009.97-4.680.442.862.53-20.1925.38-16.271.6515.380.4800.44-4.350.0620.03.160.00.030000.5468.750.5772.730.2131.250.7556.250.000
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)2.615.04-22.390.1501400.00000001.81-5.731.12-0.05-123.81-600.01.9-16.670.5326.32-16.94.431.34-2.9-0.740.450.00.00000003.550.00.00.510.010.870.160.0-33.331.49-3.87-6.292.16-2.7-5.68-0.24-60.0-50.01.25-10.71-12.590.0000
23Q3 (19)2.26-22.34-35.430000000001.920.52-6.340.21250.0-19.232.2834.129.6231.6736.5413.421.388.6612.20.450.00.000000-100.03.550.00.00.510.010.870.160.0-33.331.5515.67-0.642.2211.0-1.77-0.1531.82-25.01.425.0-2.780.0000
23Q2 (18)2.91-5.83-7.030000000001.9120.89-6.370.060-64.711.70.0-20.9323.191.77-22.661.27-5.9315.450.450.00.000000-100.03.550.00.00.5110.8710.870.16-33.33-33.331.34-15.723.082.0-12.660.0-0.22-57.14-46.671.12-22.76-2.610.0000
23Q1 (17)3.09-7.76-12.220-100.0-100.00000001.58-11.73-2.470-100.0-100.01.7-10.05-0.5822.79-9.57-5.921.350.09.760.450.00.000000-100.03.550.00.00.460.04.550.240.0-11.111.590.029.272.290.018.04-0.1412.517.651.451.436.790.0000
22Q4 (16)3.35-4.29-2.90.010-96.670000001.79-12.682.870.01-96.15120.01.89-9.133.2825.20-9.743.141.359.766.30.450.00.00000-100.003.550.00.00.460.04.550.240.0-11.111.591.9237.072.291.3322.46-0.16-33.3333.331.43-0.6955.430.0000
22Q3 (15)3.511.824.4800-100.00000002.050.4915.820.2652.94766.672.08-3.261.9627.92-6.895.521.2311.82-6.820.450.00.00000.010.0-50.03.550.00.00.460.04.550.240.0-11.111.5620.030.02.2613.018.32-0.1220.053.851.4425.2253.190.0000
22Q2 (14)3.13-11.08-3.990-100.0-100.00000002.0425.935.70.17142.86325.02.1525.732.3829.9923.89.951.1-10.57-3.510.450.00.00000.010.0-50.03.550.00.00.464.554.550.24-11.11-11.111.35.6911.112.03.096.38-0.1511.7642.311.158.4926.370.0000
22Q1 (13)3.522.03-9.740.30.0-3.230000001.62-6.9-20.980.07240.0-53.331.71-6.56-1.1624.22-0.87-1.31.23-3.157.890.450.0-2.170000.010-50.03.550.00.00.440.04.760.270.012.51.236.03-3.911.943.740.0-0.1729.1737.041.0615.224.950.0000
21Q4 (12)3.452.9934.770.3-25.0200.00000001.74-1.69-11.22-0.05-266.67-266.671.83-10.29-24.0724.43-7.66-31.471.27-3.7913.390.450.0-2.170000-100.0-100.03.550.00.00.440.04.760.270.012.51.16-3.332.651.87-2.094.47-0.247.6911.110.92-2.136.980.0000
21Q3 (11)3.352.7628.850.433.3300000001.77-8.290.570.03-25.0-57.142.04-2.8620.026.46-2.985.211.3215.7965.00.450.0-2.170000.020.00.03.550.00.00.440.04.760.270.012.51.22.569.091.911.68.52-0.260.018.750.943.320.510.0000
21Q2 (10)3.26-16.413.820.3-3.23000-100.00001.93-5.8550.780.04-73.33166.672.121.3934.6227.2711.1421.151.140.020.00.45-2.17-2.170000.020.00.03.550.00.00.444.764.760.2712.512.51.17-8.5914.711.88-3.0911.24-0.263.716.130.91-9.928.170.0000
21Q1 (9)3.952.3421.120.31210.0000-100.00002.054.5916.480.15400.036.361.73-28.22-10.3624.54-31.17-3.751.141.7926.670.460.00.00000.020.00.03.550.00.00.420.010.530.240.050.01.2813.27-14.091.948.38-4.43-0.270.03.571.0117.44-16.530.0000
20Q4 (8)2.56-1.54-16.070.10000-100.00001.9611.360.00.03-57.14200.02.4141.762.9935.6541.7615.031.1240.09.80.460.00.00000.020.0-33.333.550.00.00.420.010.530.240.050.01.132.73-18.121.791.7-6.77-0.2715.62-12.50.8610.26-24.560.0000
20Q3 (7)2.6-17.2-16.930000-100.0-100.00001.7637.5-8.810.07216.67-50.01.78.97-19.4325.1511.7100.8-15.79-5.880.460.00.00000.020.00.03.550.00.00.420.010.530.240.050.01.17.84-20.291.764.14-8.33-0.32-3.23-52.380.789.86-33.330.0000
20Q2 (6)3.14-2.48-4.850000.01-50.0-66.670001.28-27.27-33.33-0.06-154.55-131.581.56-19.17-21.6122.51-11.7100.955.5620.250.460.00.000-100.00.020.0-33.333.550.00.00.4210.5310.530.2450.050.01.02-31.54-17.071.69-16.75-5.06-0.31-10.71-121.430.71-41.32-34.860.0000
20Q1 (5)3.225.57-5.0100-100.00.020.0-33.330001.76-10.21.150.111000.037.51.93-17.523.7625.50-17.7400.9-11.768.430.460.00.000-100.00.02-33.330.03.550.00.00.380.018.750.160.0700.01.497.97-6.882.035.734.64-0.28-16.67-133.331.216.14-18.240.0000
19Q4 (4)3.05-2.560.0000.00.02-33.330.0000.01.961.550.00.01-92.860.02.3410.90.030.9900.01.0220.00.00.460.00.0000.00.0350.00.03.550.00.00.380.00.00.160.00.01.380.00.01.920.00.0-0.24-14.290.01.14-2.560.00.0000.0

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