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)0.55-32.10000002.9811.610.0801.1462.8638.2645.92000000007.940.00000-2.50-2.50-0.410-2.9100.000
2022 (9)0.81-7.950000002.67-30.65-0.1800.7-38.626.22-11.460.0200000007.940.00000-2.580-2.580-0.240-2.8200.000
2021 (8)0.88104.650000003.859.380.6145.241.1414.029.614.23000000007.940.00000-2.40-2.40-0.040-2.4400.000
2020 (7)0.4372.00000003.5266.820.4201.075.4428.415.16000000007.940.00000-3.010-3.010-0.040-3.0500.000
2019 (6)0.25-13.790000002.119.33-0.3800.5721.2827.0110.93000000007.940.00000-3.430-3.430-0.040-3.4700.000
2018 (5)0.29-56.06000.050001.93-7.21-0.5500.47-9.6224.35-2.59000000007.940.00000-3.050-3.050-0.040-3.0900.000
2017 (4)0.66200.00000002.0830.82-0.3900.5223.8125.00-5.36000000007.940.00000-2.50-2.5000-2.500.000
2016 (3)0.22-80.00000001.5920.45-0.5900.4223.5326.422.55000000007.940.00000-2.110-2.11000-2.1100.000
2015 (2)1.1307.410000001.32-7.04-0.7800.349.6825.7617.99000000007.940.00000-1.520-1.5200.110-1.4100.000
2014 (1)0.27-75.680000001.42-7.79-0.9400.31-36.7321.83-31.39000000007.940.00.21-44.7400-0.940-0.73000-0.9400.000
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)0.5514.58-32.10000000000.9926.92102.040.2300.0186.961.1417.5362.8638.26-2.1946.460-100.0-100.00000000007.940.00.0000000-2.57.413.1-2.57.413.1-0.41-7.89-70.83-2.915.52-3.190.0000
23Q3 (19)0.48-33.33-50.520000000000.7816.4220.00.05350.0225.00.9722.7812.7939.1116.3541.440.020.000000000007.940.00.0000000-2.71.46-14.89-2.71.46-14.89-0.38-11.76-58.33-3.080.0-18.920.0000
23Q2 (18)0.7218.03-34.550000000000.6724.07-9.46-0.0285.71-128.570.799.72-14.1333.6212.9924.970.020.000000000007.940.00.0000000-2.74-0.37-18.61-2.74-0.37-18.61-0.340.0-112.5-3.08-0.33-24.70.0000
23Q1 (17)0.61-24.69-31.460000000000.5410.2-32.5-0.1439.13-566.670.722.86-25.7729.7513.9111.950.020.000000000007.940.00.0000000-2.73-5.81-14.71-2.73-5.81-14.71-0.34-41.67-240.0-3.07-8.87-23.790.0000
22Q4 (16)0.81-16.49-7.950000000000.49-24.62-46.74-0.23-475.0-355.560.7-18.6-38.626.12-5.54-11.560.02000000000007.940.00.0000000-2.58-9.79-7.5-2.58-9.79-7.5-0.240.0-500.0-2.82-8.88-15.570.0000
22Q3 (15)0.97-11.8229.330000000000.65-12.16-32.29-0.04-157.14-125.00.86-6.52-21.8227.652.8-0.70000000000007.940.00.0000000-2.35-1.735.62-2.35-1.735.62-0.24-50.0-500.0-2.59-4.86-2.370.0000
22Q2 (14)1.123.664.180000000000.74-7.5-23.710.07133.33-50.00.92-5.15-17.1226.901.22-1.610000000000007.940.00.0000000-2.312.9413.16-2.312.9413.16-0.16-60.0-300.0-2.470.48.520.0000
22Q1 (13)0.891.1497.780000000000.8-13.04-20.790.03-66.67-85.710.97-14.91-10.1926.58-10.02-4.770000000000007.940.00.0000000-2.380.8314.7-2.380.8314.7-0.1-150.0-150.0-2.48-1.6412.370.0000
21Q4 (12)0.8817.33104.650000000000.92-4.17-8.910.09-43.75-40.01.143.6414.029.536.053.960000000000007.940.00.0000000-2.43.6120.27-2.43.6120.27-0.040.00.0-2.443.5620.00.0000
21Q3 (11)0.7511.9482.930000000000.96-1.03-10.280.1614.2923.081.1-0.922.2227.851.86-3.770000000000007.940.00.0000000-2.496.3921.2-2.496.3921.2-0.040.00.0-2.536.320.940.0000
21Q2 (10)0.6748.8971.790000000000.97-3.9624.360.14-33.3327.271.112.7854.1727.34-2.03-0.890000000000007.940.00.0000000-2.664.6619.15-2.664.6619.15-0.040.00.0-2.74.5918.920.0000
21Q1 (9)0.454.6580.00000000001.010.053.030.2140.0600.01.088.071.4327.91-1.773.650000000000007.940.00.0000000-2.797.3117.94-2.797.3117.94-0.040.00.0-2.837.2117.730.0000
20Q4 (8)0.434.8872.00000000001.01-5.6168.330.1515.38350.01.011.1175.4428.41-1.835.160000000000007.940.00.0000000-3.014.7512.24-3.014.7512.24-0.040.00.0-3.054.6912.10.0000
20Q3 (7)0.415.13127.780000000001.0737.1887.720.1318.18316.670.925.057.8928.944.9000-100.00000000007.940.00.0000000-3.163.956.23-3.163.956.23-0.040.00.0-3.23.96.160.0000
20Q2 (6)0.3956.077.270000000000.7818.1852.940.11266.67210.00.7214.2933.3327.592.46000-100.00000000007.940.00.0000000-3.293.240.9-3.293.240.9-0.040.00.0-3.333.20.890.0000
20Q1 (5)0.250.013.640000000000.6610.053.490.03150.0117.650.6310.5334.0426.92-0.34000-100.00000000007.940.00.0000000-3.40.87-5.59-3.40.87-5.59-0.040.00.0-3.440.86-5.520.0000
19Q4 (4)0.2538.890.0000.0000.0000.00.65.260.0-0.060.00.00.570.00.027.0100.00-100.00.0000.0000.0000.07.940.00.0000.0000.0-3.43-1.780.0-3.43-1.780.0-0.040.00.0-3.47-1.760.00.0000.0

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