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)43.21-60.02000000148.76-9.2534.59-28.2731.888.3621.4319.4137.256.100115.000.06-14.2938.780.030.4918.920.4658.62128.021.07158.974.17-0.660127.360.910.000
2022 (9)108.0916.44000000163.9334.7448.22241.7429.4238.3217.952.6535.1121.6600000.07-12.538.780.025.645.730.290126.6743.29152.635.48-0.460126.2143.240.000
2021 (8)92.8318.1000000121.661.9414.117.8721.277.5317.485.4928.86-2.7600000.0814.2938.780.024.255.760088.45.05112.645.19-0.29088.114.460.000
2020 (7)78.618.64000000119.352.5713.08-38.4819.780.216.57-2.3129.682.6600000.07038.780.022.9310.190084.15-2.94107.08-0.40.2-23.0884.35-3.00.000
2019 (6)66.25-9.86000000116.36-28.8721.26-61.919.74-30.9316.96-2.928.914.7500000038.780.020.8136.640086.7-18.25107.51-11.350.26-3.786.96-18.220.000
2018 (5)73.5-3.4200004.00163.5828.6755.8148.7728.5834.2417.474.3327.617.700000038.78-50.0115.2317.3300106.0654.47121.2848.540.27145.45106.3354.620.000
2017 (4)76.172.92000000127.1317.7822.43207.2621.2932.916.7512.8423.4513.500000077.570.012.985.960068.6630.6881.6526.00.11-57.6968.7730.250.000
2016 (3)44.0157.86000000107.942.927.3-42.8816.0212.6614.849.4620.66-9.6600000077.570.012.2511.670052.54-4.6664.8-1.950.264.052.8-4.620.000
2015 (2)27.8824.19000000104.88-5.9112.7817.5714.22-13.0313.56-7.5622.8731.1400000077.570.010.9710.920055.116.9966.097.640.25055.367.470.000
2014 (1)22.453018.06003.450.000111.4713.0210.87246.1816.353.6114.67-8.3217.44-14.47003.45-50.070.34-49.2577.570.09.893.340051.5119.0461.416.20051.5119.040.000
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)43.21124.47-60.020-100.0000000038.466.01-12.596.39-32.31-35.7831.8833.398.3621.4338.3619.437.25-5.026.1000115.0000.06-14.29-14.2938.780.00.030.490.018.920.460.058.62128.025.331.07158.974.254.17-0.662.94-43.48127.365.380.910.0000
23Q3 (19)19.25-43.94-84.9744.280000000036.28-0.3-13.79.44-4.65-38.923.9-6.27-20.6215.49-2.78-21.9639.223.3518.670000000.070.0-12.538.780.00.030.490.018.920.460.058.62121.548.424.44152.496.67.16-0.681.45-7.94120.868.484.420.0000
23Q2 (18)34.34-52.97-75.6300000000036.39-3.3-10.159.911.74-22.6625.56.43-11.4315.939.16-21.7437.951.9623.620000000.070.0-12.538.780.00.030.4918.9218.920.4658.6258.62112.14.5511.08143.057.4412.77-0.69-43.75-4.55111.414.3811.120.0000
23Q1 (17)73.01-32.45-23.500000000037.63-14.480.678.86-10.95-11.5823.96-18.56-12.1114.59-18.68-30.6737.226.0126.680000000.070.0-12.538.780.00.025.640.05.730.290.00107.22-15.358.94133.15-12.758.55-0.48-4.35-23.08106.74-15.438.890.0000
22Q4 (16)108.09-15.5916.4400000000044.04.6638.419.95-35.6160.4729.42-2.2938.3217.95-9.572.6635.116.2321.660000000.07-12.5-12.538.780.00.025.640.05.730.290.00126.678.8543.29152.67.2435.48-0.4626.98-58.62126.219.0543.240.0000
22Q3 (15)128.05-9.1472.7100000000042.043.832.3715.4520.7261.8330.114.5846.4519.85-2.515.2633.057.6516.540000000.080.033.3338.780.00.025.640.05.730.290.00116.3715.3137.24142.312.1830.51-0.634.55-293.75115.7415.4436.760.0000
22Q2 (14)140.9347.6698.600000000040.58.3541.7612.827.74365.4528.795.6142.1720.36-3.317.8330.74.496.080000000.080.014.2938.780.00.025.645.735.730.2900100.922.5425.35126.853.4221.09-0.66-69.23-560.0100.262.2724.690.0000
22Q1 (13)95.442.8135.5100000000037.3817.5826.5410.02162.3207.3627.2628.1631.7521.0520.421.6629.381.8-2.880000000.080.033.3338.780.00.024.250.05.7600098.4211.3312.6122.668.911.17-0.39-34.48-3800.098.0311.2612.160.0000
21Q4 (12)92.8325.2118.100000000031.790.097.653.82-10.5426.9121.273.457.5317.481.535.528.861.76-2.760000000.0833.3314.2938.780.00.024.250.05.7600088.44.265.05112.643.315.19-0.29-81.25-245.088.114.114.460.0000
21Q3 (11)74.144.487.2600000000031.7611.177.414.2755.2757.5620.561.530.6917.22-0.33-1.1828.36-2.0-1.430000000.06-14.290.038.780.00.024.250.05.7600084.795.324.59109.034.084.83-0.16-60.0-169.5784.635.254.10.0000
21Q2 (10)70.960.75-0.4900000000028.57-3.28-7.662.75-15.64-19.3520.25-2.13-8.5417.28-0.15-12.928.94-4.33-0.310000000.0716.6716.6738.780.00.024.255.765.7600080.51-7.892.74104.76-5.063.43-0.1-900.0-145.4580.41-8.02.330.0000
21Q1 (9)70.43-10.397.400000000029.540.030.753.268.31-17.4720.694.6-3.917.304.41-12.230.251.92-0.790000000.06-14.2920.038.780.00.022.930.010.1900087.413.87-3.57110.343.04-1.0-0.01-105.0-103.1287.43.62-3.920.0000
20Q4 (8)78.613.7218.6400000000029.53-0.147.933.0111.0767.2219.78-3.130.216.57-4.9-2.3229.683.162.660000000.0716.67038.780.00.022.930.010.1900084.153.8-2.94107.082.95-0.40.2-13.04-23.0884.353.75-3.00.0000
20Q3 (7)69.12-3.0711.9400000000029.57-4.4323.212.71-20.53-5.5720.42-7.77-0.7317.42-12.15028.77-0.92.860000000.060.0038.780.00.022.930.010.1900081.073.46-4.66104.012.69-1.730.234.55-42.581.33.46-4.830.0000
20Q2 (6)71.318.74-14.5800000000030.945.538.33.41-13.67-44.6422.142.837.0619.840.65029.03-4.794.090000000.0620.0038.780.00.022.9310.1910.1900078.36-13.56-4.63101.29-9.12-1.630.22-31.25-45.078.58-13.62-4.820.0000
20Q1 (5)65.58-1.01-15.100000000029.327.16-19.523.95119.44-62.1621.539.07-19.2419.7116.17030.495.4713.260000000.050038.780.00.020.810.036.6400090.654.56-22.18111.463.67-15.380.3223.0810.3490.974.61-22.10.0000
19Q4 (4)66.257.290.0000.0000.0000.027.3614.00.01.8-37.280.019.74-4.040.016.9600.028.913.360.0000.0000.0000.038.780.00.020.810.00.0000.086.71.960.0107.511.580.00.26-35.00.086.961.790.00.0000.0

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