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)27.32-10.890.30000030.5-5.1914.74-8.561.95-19.426.39-15.01000.12-20.0000.796.767.46-2.17.6219.810.05-83.8714.01-23.4421.68-13.18-0.05013.96-23.510.01-4.86
2022 (9)30.6623.4800000032.1736.0816.1246.412.42134.957.5272.65000.15400.0000.742.787.620.136.3620.910.31-48.3318.345.2424.9735.27-0.05018.2548.490.01-42.73
2021 (8)24.8341.5600000023.6433.0311.0155.511.03-11.974.36-33.83000.03-50.0000.72-6.497.610.05.2615.350.6-9.0912.660.118.4641.13-0.31012.2969.050.02315.21
2020 (7)17.5438.7700000017.7726.037.0830.631.17-7.876.58-26.9000.0620.0000.774.057.610.44.5613.720.666.457.8744.1413.0829.63-0.607.2751.460.000
2019 (6)12.64-2.9200000014.1-4.545.42-11.581.27-19.629.01-15.8000.05-16.67000.7410.457.580.04.0117.940.626100.05.46-20.1810.09-1.56-0.6604.8-22.830.000
2018 (5)13.02-21.7500000014.777.346.132.341.5892.6810.7079.51000.06-40.0000.678.067.580.03.421.430.010.06.8414.1910.2516.48-0.6206.223.840.000
2017 (4)16.6410.7900000013.7613.255.9911.960.8222.395.968.07000.142.86000.6212.737.580.02.820.690.010.05.9923.258.822.56005.9923.250.000
2016 (3)15.029.8800000012.1511.265.3511.690.6719.645.517.53000.070.0000.5527.917.58-1.32.3226.090.010.04.861.897.188.46004.861.890.000
2015 (2)13.673.3300000010.928.764.7914.320.5612.05.132.97000.0775.0000.4313.167.680.01.8429.580.010.04.7713.36.6217.17004.7713.30.000
2014 (1)13.239.5200000010.0424.264.1943.990.535.144.988.75000.04-60.0000.3815.157.680.01.4225.660.010.04.2143.695.6538.82004.2143.690.000
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)27.3218.68-10.890.30.000000008.9914.23-0.444.04-0.49-6.261.95-47.01-19.426.39-46.94-15.040000.12-7.69-20.00000.79-15.966.767.46-2.1-2.17.620.019.810.050.0-83.8714.011.3-23.4421.680.84-13.18-0.050.00.013.961.31-23.510.01-20.86-4.86
23Q3 (19)23.02-37.98-7.480.3000000007.8712.91-0.514.0615.340.03.6832.8553.9712.0533.0348.430000.13-7.14-13.330000.94-16.8116.057.620.00.07.620.019.810.050.0-83.8713.8341.56-1.021.523.284.17-0.0516.67-25.013.7841.92-1.080.01-15.6241.83
23Q2 (18)37.128.0315.030000000006.974.34-12.443.5212.46-13.942.7753.0437.819.0657.9923.80000.140.0-12.50001.1311.8831.47.620.00.137.6219.8119.810.05-83.87-83.879.77-54.41-4.417.44-37.943.26-0.06-20.081.259.71-54.58-1.920.0229.72-6.92
23Q1 (17)34.3612.0719.470000000006.68-26.02-8.123.13-27.38-14.481.81-25.2138.175.73-23.819.070000.14-6.67600.00001.0136.4944.297.620.00.136.360.020.910.310.0-48.3321.4317.131.828.112.5427.03-0.050.084.8521.3817.1534.210.019.82-6.14
22Q4 (16)30.6623.2323.480000000009.0314.1643.114.316.1650.172.421.26134.957.52-7.3172.580000.150.0400.00000.74-8.642.787.620.00.136.360.020.910.310.0-48.3318.330.9945.2424.9720.9835.27-0.05-25.083.8718.2531.0148.490.0117.98-42.73
22Q3 (15)24.88-22.930.950000000007.91-0.6333.164.06-0.7346.572.3918.917.668.1210.95-18.520000.15-6.25275.00000.81-5.819.467.620.130.136.360.020.910.310.0-48.3313.9736.6943.8720.6422.232.48-0.0487.588.2413.9340.7148.670.01-44.62293.37
22Q2 (14)32.2712.236.910000000007.969.4947.134.0911.7567.622.0153.4476.327.3139.233.20000.16700.0300.00000.8622.8616.227.610.00.06.3620.9120.910.31-48.33-48.3310.22-37.1541.1616.89-23.6428.93-0.323.0350.09.9-37.8550.00.0230.81415.7
22Q1 (13)28.7615.8338.340000000007.2715.2121.783.6627.5324.911.3127.1811.025.2520.55-12.810000.02-33.33-60.00000.7-2.78-7.897.610.00.05.260.015.350.60.0-9.0916.2629.0550.5622.1219.8338.16-0.33-6.4545.015.9329.6256.180.01-32.99259.34
21Q4 (12)24.8330.6841.560000000006.316.2326.962.873.6148.71.03-53.6-11.974.36-56.23-33.830000.03-25.0-50.00000.72-2.7-6.497.610.00.05.260.015.350.60.0-9.0912.629.7660.118.4618.4941.13-0.318.8248.3312.2931.1669.050.02710.34315.21
21Q3 (11)19.0-19.3932.400-100.00000005.949.834.692.7713.5263.912.2294.7448.999.9681.379.690000.040.033.330000.740.0-1.337.610.00.05.260.015.350.60.0-9.099.7134.1263.4715.5818.9339.73-0.3446.8846.889.3741.9776.790.00-27.39-72.64
21Q2 (10)23.5713.3737.030000000005.41-9.3827.92.44-16.7244.381.14-3.3923.915.49-8.88-8.260000.04-20.00.00000.74-2.630.07.610.00.45.2615.3515.350.6-9.09-9.097.24-32.9669.9513.1-18.1838.33-0.64-6.670.06.6-35.2982.320.00-8.850
21Q1 (9)20.7918.5335.880000000005.9720.1243.862.9351.8165.541.180.859.266.03-8.52-20.150000.05-16.6725.00000.76-1.34.117.610.00.44.560.013.720.660.06.4510.837.2349.5816.0122.434.99-0.60.07.6910.240.355.250.00-22.570
20Q4 (8)17.5422.2338.770-100.000000004.9712.737.291.9314.248.461.17-21.48-7.876.59-27.45-26.810000.06100.020.00000.772.674.057.610.00.44.560.013.720.660.06.457.8732.4944.1413.0817.3129.63-0.66.259.097.2737.1751.460.00-46.610
20Q3 (7)14.35-16.5731.170.2000000004.414.2630.861.690.040.831.4961.962.059.0851.6900000.03-25.0-50.00000.751.358.77.610.40.44.560.013.720.660.06.455.9439.4442.1111.1517.7426.56-0.640.03.035.346.4150.570.0100
20Q2 (6)17.212.427.630000000004.231.9333.441.69-4.5246.960.92-14.81-10.685.99-20.6900000.040.00.00000.741.377.257.580.00.04.5613.7213.720.666.456.454.26-41.043.439.47-20.1524.44-0.641.543.033.62-44.956.710.0000
20Q1 (5)15.321.040.720000000004.1514.645.061.7736.150.01.08-14.962.867.55-16.1500000.04-20.0-20.00000.73-1.355.87.580.00.04.010.017.940.620.06100.07.2232.23-16.1411.8617.54-1.33-0.651.52-1.566.5736.88-17.570.0000
19Q4 (4)12.6415.540.0000.0000.0000.03.627.420.01.38.330.01.27-13.010.09.0000.0000.00.05-16.670.0000.00.747.250.07.580.00.04.010.00.00.620.00.05.4630.620.010.0914.530.0-0.660.00.04.836.360.00.0000.0

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