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)13.5614.431.00000016.24-2.750.53-35.370.09-18.180.55-15.86003.120.325.822.280.1850.03.010.00.18100.0001.120.01.295.740.13333.331.258.70.632.0
2022 (9)11.85-5.5800000016.76.030.8212.330.11-31.250.66-35.16003.1105.6900.12-7.693.010.00.0980.0001.12138.31.2260.530.0350.01.15134.690.6216.41
2021 (8)12.5538.5200000015.7530.920.7362.220.1660.01.0222.210000000.13-18.753.010.00.0500.241100.00.474.440.7661.70.0200.49133.330.531.62
2020 (7)9.0678.01.515.38000012.0323.890.451025.00.1-72.970.83-78.190000000.16-23.813.010.0000.0200.452150.00.472250.0-0.2400.2100.52-5.64
2019 (6)5.09-24.371.358.5400009.7137.730.0400.37236.363.81144.220000000.21-25.03.010.000000.0200.020-0.260-0.2400.556.65
2018 (5)6.73-47.170.822.500007.05-16.27-0.9900.11-45.01.56-34.310000000.28-48.153.010.00000-0.990-0.990-0.240-1.2300.523.43
2017 (4)12.7417.20.8000008.42-8.87-1.3200.2-53.492.38-48.960000000.54-49.063.010.00000-1.320-1.320-0.210-1.5300.500.15
2016 (3)10.8729.870000009.2418.46-2.5900.43-2.274.65-17.5001.2526.26001.061.923.010.00000-3.770-3.770-0.220-3.9900.5031.61
2015 (2)8.3723.090000007.8112.53-1.0900.44120.05.643.51000.991.02001.04-12.613.010.00000-1.180-1.180-0.330-1.5100.3859.35
2014 (1)6.8-30.40000003.672.51-3.8200.2-35.485.45-37.07000.980001.19-56.883.010.01.060.00.010.0-4.360-3.2900.250-4.1100.2445.32
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)13.5619.1614.431.00.000000004.316.420.940.1946.1535.710.09350.0-18.180.55348.89-15.860003.122.970.325.820.522.280.1820.050.03.010.00.00.180.0100.00001.1221.740.01.2917.275.740.130.0333.331.2519.058.70.63-1.292.0
23Q3 (19)11.38-18.66-17.481.000.00000004.054.11-1.220.1330.018.180.020.00.00.120.312.040003.031.68-0.665.790.72.480.157.1415.383.010.00.00.180.0100.00000.9216.46-6.121.113.41.850.138.33333.331.0515.383.960.640.933.0
23Q2 (18)13.9912.28-1.6200-100.00000003.89-2.51-9.740.1-9.09-75.00.02-50.0-33.330.12-48.71-31.690002.98-5.4-1.655.750.522.310.1416.670.03.010.00.00.18100.0100.00000.791.28-9.20.9711.491.040.12140.0300.00.919.641.110.630.733.63
23Q1 (17)12.465.15-59.720000000003.99-6.56-0.750.11-21.43-31.250.04-63.64-71.430.24-63.57-72.110003.151.2905.720.5300.120.0-7.693.010.00.00.090.080.000-100.00.78-30.36188.890.87-28.6955.360.0566.67150.00.83-27.83186.210.631.64-0.0
22Q4 (16)11.85-14.07-5.580-100.000000004.274.154.150.1427.27-17.650.11450.0-31.250.66444.4-35.160003.111.9705.690.7100.12-7.69-7.693.010.00.00.090.080.000-100.01.1214.29138.31.2212.9660.530.030.050.01.1513.86134.690.62-0.3216.41
22Q3 (15)13.79-3.0264.171.00.0400.00000004.1-4.87-2.840.11-72.5-47.620.02-33.33-50.00.12-32.85-55.050003.050.6605.650.5300.13-7.14-7.143.010.00.00.090.080.000-100.00.9812.64226.671.0812.583.050.030.050.01.0112.22215.620.621.5513.59
22Q2 (14)14.22-54.0359.241.00100.00000004.317.219.670.4150.0110.530.03-78.57-50.00.18-79.06-58.260003.03005.62000.147.69-6.673.010.00.00.0980.000-100.0-100.00.87222.2252.630.9671.4362.710.0350.0115.00.9210.34143.240.61-2.814.1
22Q1 (13)30.93146.45223.5400-100.00000004.02-1.9514.860.16-5.880.00.14-12.575.00.86-15.340.260000000000.130.0-18.753.010.00.00.050.000.240.01100.00.27-42.55-35.710.56-26.3224.440.020.0108.330.29-40.8261.110.6318.3219.75
21Q4 (12)12.5549.438.520-100.0-100.00000004.1-2.8427.730.17-19.0554.550.16300.060.01.02277.427.190000000000.13-7.14-18.753.010.00.00.050.000.240.01100.00.4756.674.440.7628.8161.70.020.0108.330.4953.12133.330.53-2.731.62
21Q3 (11)8.4-5.9436.590.2-60.0-84.620000004.227.3829.450.2110.5361.540.04-33.33-80.950.27-37.64-84.350000000000.14-6.67-17.653.010.00.00.05000.241100.01100.00.3-47.37-9.090.590.063.890.02110.0108.330.32-13.51255.560.542.02.69
21Q2 (10)8.93-6.5924.550.50.0-61.540000003.9312.2928.010.1918.7572.730.06-25.0-72.730.43-29.64-77.160000000000.15-6.25-16.673.010.00.00000.020.00.00.5735.71171.430.5931.11156.52-0.216.6723.080.37105.56840.00.532.021.83
21Q1 (9)9.565.5229.890.5-66.67-61.540000003.59.0317.450.1645.4577.780.08-20.0-55.560.61-23.19-61.930000000000.160.0-11.113.010.00.00000.020.000.42-6.67250.00.45-4.26275.0-0.240.011.110.18-14.29220.00.520.41-1.36
20Q4 (8)9.0647.3278.01.515.3815.380000003.21-1.5310.690.11-15.3837.50.1-52.38-72.970.80-53.56-77.030000000000.16-5.88-23.813.010.00.00000.020.000.4536.362150.00.4730.562250.0-0.240.07.690.21133.33187.50.52-1.71-5.64
20Q3 (7)6.15-14.230.821.30.0109.680000003.266.1921.190.1318.18160.00.21-4.5510.531.72-9.000000000000.17-5.56-10.533.010.00.00000.020.000.3357.14650.00.3656.52700.0-0.247.694.00.09280.0129.030.531.14-3.64
20Q2 (6)7.17-2.5841.421.30.0109.680000003.073.0218.080.1122.22650.00.2222.2229.411.8917.2900000000000.180.0-10.03.010.00.00000.02000.2175.0290.910.2391.67309.09-0.263.7-8.33-0.0566.6785.710.52-1.170.72
20Q1 (5)7.3644.626.461.30.0109.680000002.982.7621.630.0912.5212.50.18-51.3550.01.61-53.6600000000000.18-14.29-25.03.010.00.00000000.12500.0111.110.12500.0111.11-0.27-3.85-22.73-0.1537.588.460.53-3.950.67
19Q4 (4)5.09-16.560.01.3109.680.0000.0000.02.97.810.00.0860.00.00.3794.740.03.4800.0000.0000.0000.00.2110.530.03.010.00.0000.0000.00.02133.330.00.02133.330.0-0.26-4.00.0-0.2422.580.00.550.360.0

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