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)2.43-10.990000001.61-31.78-0.2900.40.024.8446.580.65-2.990.220000.05150.02.420.411.350.0001.16-19.442.51-10.36-0.0201.14-20.830.000
2022 (9)2.73-13.610000002.36-46.0-0.0200.4-33.3316.9523.450.67-5.6300000.02-33.332.410.421.353.850.01-50.01.44-20.02.8-10.26001.44-19.550.000
2021 (8)3.1617.040000004.37-6.420.4823.080.6-29.4113.73-24.570.71-19.3200000.03-25.02.40.421.33.170.02-33.331.812.53.127.96-0.0101.7913.290.000
2020 (7)2.73.850000004.6717.040.39-36.070.852.4118.20-12.50.8844.2600000.0433.332.392.141.265.00.03200.01.64.582.895.47-0.0201.585.330.000
2019 (6)2.6114.880000003.998.720.61165.220.8316.920.807.530.61-34.4100000.03-25.02.342.181.22.560.01-50.01.5341.672.7420.7-0.0301.540.190.000
2018 (5)1.21-25.770000003.67-8.930.23-20.690.71-6.5819.352.580.936.90.34-27.66000.0402.293.621.172.630.0201.08-3.572.270.0-0.0101.07-2.730.000
2017 (4)1.63-18.50000004.034.40.29-29.270.762.718.86-1.630.8733.850.470.000002.210.01.143.64001.12-9.682.27-3.4-0.0201.1-11.290.000
2016 (3)2.01.010000003.8619.880.4120.590.745.7119.17-11.810.6525.00.47-2.08000.010.02.210.01.12.8001.2410.712.356.82001.249.730.000
2015 (2)1.98-6.60000003.220.940.34-17.070.711.1121.7410.080.52-11.860.480.0000.01-50.02.210.01.073.880.010.01.12-7.442.2-2.220.0101.13-6.610.000
2014 (1)2.12-14.520000003.19-9.890.410.00.6310.5319.7522.650.5978.790.48-2.04000.02-33.332.210.01.034.040.010.01.21-5.472.25-1.32001.21-4.720.000
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)2.43-3.57-10.990000000000.4525.07.14-0.0645.4525.00.421.210.024.8418.9545.960.6518.18-2.990.220.000000.050.0150.02.42-0.410.411.350.00.000-100.01.16-4.92-19.442.51-2.33-10.36-0.02001.14-6.56-20.830.0000
23Q3 (19)2.527.69-4.910000000000.36-5.26-25.0-0.11-37.5-450.00.33-8.33-41.0720.89-1.378.530.55-8.33-28.570.22000000.050.066.672.430.830.831.350.00.000-100.01.22-8.27-18.672.57-4.1-10.140100.0-100.01.22-6.15-19.740.0000
23Q2 (18)2.34-0.85-25.00000000000.38-9.52-46.48-0.08-100.0-366.670.36-7.69-47.8321.1810.2310.790.6-3.23-11.760000000.05-16.6766.672.41-0.410.01.350.00.00-100.0-100.01.33-5.0-12.52.68-2.9-6.94-0.03-400.0-400.01.3-7.8-15.030.0000
23Q1 (17)2.36-13.55-24.120000000000.420.0-43.24-0.0450.0-166.670.39-2.5-39.0619.2112.8721.870.62-7.46-11.430000000.06200.0100.02.420.410.01.350.03.850.010.0-50.01.4-2.78-24.732.76-1.43-13.210.010-66.671.41-2.08-25.40.0000
22Q4 (16)2.733.02-13.610000000000.42-12.5-57.14-0.08-300.0-180.00.4-28.57-33.3317.02-11.5523.970.67-12.99-5.630000000.02-33.33-33.332.410.00.421.350.03.850.010.0-50.01.44-4.0-20.02.8-2.1-10.260-100.0100.01.44-5.26-19.550.0000
22Q3 (15)2.65-15.06-16.930000000000.48-32.39-59.32-0.02-166.67-112.50.56-18.84-31.7119.240.685.140.7713.2440.00000000.030.0-25.02.410.00.841.350.03.850.010.0-50.01.5-1.32-11.242.86-0.69-4.980.02100.0200.01.52-0.65-8.980.0000
22Q2 (14)3.120.325.410000000000.71-4.05-38.790.03-50.0-75.00.697.81-10.3919.1121.2516.170.68-2.867.940000000.030.00.02.41-0.410.841.353.853.850.01-50.0-50.01.52-18.28-0.652.88-9.431.050.01-66.67150.01.53-19.051.320.0000
22Q1 (13)3.11-1.5812.680000000000.74-24.49-29.520.06-40.0-40.00.646.67-18.9915.7614.81-2.430.7-1.41-12.50000000.030.0-25.02.420.831.261.30.03.170.020.0-33.331.863.339.413.181.926.350.03400.0250.01.895.5912.50.0000
21Q4 (12)3.16-0.9417.040000000000.98-16.95-10.090.1-37.542.860.6-26.83-29.4113.73-24.99-24.570.7129.09-19.320000000.03-25.0-25.02.40.420.421.30.03.170.020.0-33.331.86.5112.53.123.657.96-0.0150.050.01.797.1913.290.0000
21Q3 (11)3.197.7732.920000000001.181.72-14.490.1633.33-23.810.826.49-21.918.3011.25-20.510.55-12.7-37.50000000.0433.330.02.390.00.841.30.03.170.020.0-33.331.6910.469.743.015.616.36-0.020.033.331.6710.610.60.0000
21Q2 (10)2.967.25-5.430000000001.1610.48-15.330.1220.033.330.77-2.53-33.0416.451.84-37.760.63-21.25-22.220000000.03-25.0-25.02.390.01.271.33.173.170.02-33.33-33.331.53-10.015.042.85-4.688.78-0.020.050.01.51-10.1217.050.0000
21Q1 (9)2.762.2211.740000000001.05-3.6726.510.142.86233.330.79-7.06-7.0616.16-11.24-22.450.8-9.09-1.230000000.040.00.02.390.0-0.831.260.05.00.030.0200.01.76.259.682.993.468.33-0.020.033.331.686.3310.530.0000
20Q4 (8)2.712.53.850000000001.09-21.0111.220.07-66.67600.00.85-19.052.4118.20-20.95-12.50.880.044.260000000.040.033.332.390.842.141.260.05.00.030.0200.01.63.94.582.892.125.47-0.0233.3333.331.584.645.330.0000
20Q3 (7)2.4-23.326.190000000001.380.7317.950.21133.3375.01.05-8.7-4.5523.03-12.900.888.6425.710000000.040.033.332.370.422.61.260.05.00.030.0200.01.5415.795.482.838.025.99-0.0325.0-50.01.5117.054.860.0000
20Q2 (6)3.1326.7240.360000000001.3765.0624.550.09200.0-68.971.1535.2938.5526.4426.900.810.05.190000000.040.033.332.36-2.073.061.265.07.690.03200.050.01.33-14.19-15.292.62-5.07-5.07-0.04-33.33-300.01.29-15.13-17.310.0000
20Q1 (5)2.47-5.030.690000000000.83-15.3112.160.03200.0-84.210.852.4137.120.830.1500.8132.79-6.900-100.00000.0433.330.02.412.995.241.20.02.560.010.0-50.01.551.3122.052.760.7312.2-0.030.0-200.01.521.3320.630.0000
19Q4 (4)2.615.040.0000.0000.0000.00.98-16.240.00.01-91.670.00.83-24.550.020.8000.00.61-12.860.0000.0000.00.030.00.02.341.30.01.20.00.00.010.00.01.534.790.02.742.620.0-0.03-50.00.01.54.170.00.0000.0

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