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)5.5180.071.37-73.140.33-56.580053.14116.193.91203.11.55-64.612.92-83.630.010.00.03-88.4600007.443.051.3510.66006.5977.637.9561.260.6637.57.2573.030.000
2022 (9)3.06-47.245.168.870.7676.740024.5836.861.29130.364.381360.017.82966.790.010.00.26225.000007.221.981.225.17003.7129.274.9322.030.482.134.1925.450.000
2021 (8)5.8156.643.0279.760.4300017.96-2.180.56250.00.3-65.121.67-64.340.010.00.08-46.6700007.080.01.160.87002.8713.444.049.780.47-17.543.347.740.000
2020 (7)2.2635.331.68-50.88000018.36-4.670.16-90.480.863.614.688.690.01-99.640.15000007.083.061.1522.34002.53-18.393.68-8.910.5726.673.1-12.680.000
2019 (6)1.67-24.093.42-37.93000019.26-4.041.681100.00.8316.94.3121.822.7925.110000006.870.00.941.08003.1195.244.0483.640.4515.383.55146.530.000
2018 (5)2.2-34.525.51-33.37000020.07-7.640.14-17.650.71-68.023.54-65.372.239.310000006.870.00.932.20.220.01.0552.172.220.880.39-45.071.442.860.0220.65
2017 (4)3.36145.268.27120.53000021.7387.650.1702.22-19.5710.22-57.142.04353.330000006.870.00.910.00.220.00.6938.01.8211.660.711.431.416.670.02-7.73
2016 (3)1.379.63.7536.860.140.00.60.011.588.02-0.1402.7615.023.836.460.452150.0000.11-56.0006.870.00.910.00.220.00.5-23.081.63-8.430.7-13.581.2-17.810.0273.41
2015 (2)1.2550.62.74-20.810.140.00.60.010.72-5.22-0.1402.4103.3922.39114.580.020000.25-35.9006.870.00.912.250.220.00.65-19.751.78-7.290.81-11.961.46-15.610.012.59
2014 (1)0.83-42.363.46123.230.140.00.6011.31-35.920.2101.18-70.3510.43-53.7300000.39-26.42006.870.00.890.00.220.00.8135.01.9212.280.92-29.771.73-9.420.010
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)5.51-44.6880.071.37-26.74-73.140.33-23.26-56.5800016.521.0693.211.418.64233.331.55-65.86-64.612.92-70.97-83.620.010.00.00.030.0-88.460000007.440.03.051.350.010.660006.5926.2577.637.9521.061.260.6610.037.57.2524.5773.030.0000
23Q3 (19)9.961.94271.641.8748.41-64.040.43-37.68-59.8100013.635.82151.481.1857.33268.754.54204.7530.5610.05149.32212.560.010.00.00.03-80.0-90.320000007.440.03.051.350.010.660005.2229.2160.126.5721.8946.650.611.1117.655.8227.0754.380.0000
23Q2 (18)9.77124.08227.851.26-59.22-65.290.69-4.17-55.7700012.8827.27130.820.7529.31150.01.4956.84106.944.0325.8621.110.010.00.00.150.0-37.50000007.443.053.051.3510.6610.660004.04-5.6137.415.39-2.1829.570.545.8825.584.58-4.3835.910.0000
23Q1 (17)4.3642.4873.023.09-39.41-11.210.72-5.26-64.7100010.1218.5100.40.5838.1132.00.95-78.31-64.023.20-82.02-75.760.010.00.00.15-42.3115.380000007.220.01.981.220.05.170004.2815.3637.185.5111.7628.740.516.258.514.7914.3233.430.0000
22Q4 (16)3.0614.18-47.245.1-1.9268.870.76-28.9776.740008.5457.5634.70.4231.2520.04.38508.331360.017.81453.91966.350.010.00.00.26-16.13225.00000007.220.01.981.220.05.170003.7113.829.274.9310.0422.030.48-5.882.134.1911.1425.450.0000
22Q3 (15)2.68-10.075.15.243.25168.041.07-31.4191.070005.42-2.8716.310.326.67113.330.720.0-71.313.22-3.39-81.420.010.00.00.3129.17933.330000007.220.01.981.220.05.170003.2610.8830.44.487.6922.070.5118.68.513.7711.8726.940.0000
22Q2 (14)2.9818.2527.93.634.3168.061.56-23.53231.910005.5810.541.980.320.0650.00.72-72.73-51.353.33-74.81-70.740.010.00.00.2484.62140.00000007.221.981.981.225.176.090002.94-5.7713.514.16-2.811.530.43-8.51-15.693.37-6.138.710.0000
22Q1 (13)2.52-56.5516.133.4815.2354.672.04374.422814.290005.05-20.3566.670.25-28.571150.02.64780.083.3313.21691.0322.860.010.00.00.1362.5-27.780000007.080.00.01.160.00.870003.128.7122.354.285.9415.990.470.0-9.623.597.4916.940.0000
21Q4 (12)5.8127.45156.643.0255.6779.760.43-23.2100006.3436.05120.140.35133.33483.330.3-88.05-65.121.67-90.35-64.340.010.00.00.08166.67-46.670000007.080.00.01.160.00.870002.8714.813.444.0410.089.780.470.0-17.543.3412.467.740.0000
21Q3 (11)2.559.44-12.971.94-10.19-50.760.5619.1500004.6618.5847.00.15275.0250.02.5169.5916.7417.3152.1768.270.010.00.00.03-70.0-70.00000007.080.00.01.160.870.870002.5-3.472.463.67-1.612.230.47-7.84-9.622.97-4.190.340.0000
21Q2 (10)2.337.370.872.16-4.0-25.00.47571.4300003.9329.7-8.820.04100.0-66.671.482.78-79.7311.385.78-66.250.010.000.1-44.44150.00000007.080.00.01.150.00.00002.591.571.973.731.081.080.51-1.9210.873.10.983.330.0000
21Q1 (9)2.17-3.98-41.982.2533.93-48.280.07000003.035.21-62.120.02-66.67-75.01.4467.4463.6410.75129.59176.680.010.000.1820.000000007.080.03.061.150.022.340002.550.79-19.813.690.27-10.440.52-8.77116.673.07-0.97-10.230.0000
20Q4 (8)2.26-22.8735.331.68-57.36-50.880000002.88-9.15-46.860.06160.0-79.310.86-60.03.614.68-54.478.690.010.0-99.640.1550.000000007.080.03.061.150.022.340002.533.69-18.393.682.51-8.910.579.6226.673.14.73-12.680.0000
20Q3 (7)2.9326.8422.593.9436.8110.990000003.17-26.45-19.34-0.1-183.33-600.02.15-70.5593.6910.29-69.4800.010-99.620.1150.000000007.080.03.061.150.022.340002.44-3.94-12.543.59-2.71-3.750.5213.0415.562.96-1.33-8.640.0000
20Q2 (6)2.31-38.24-10.812.88-33.79-43.530000004.31-46.12-18.530.1250.0-45.457.3729.55193.1733.70767.08000-100.00.04000000007.083.063.061.1522.3422.340002.54-20.13-8.963.69-10.44-1.070.4691.6712.23.0-12.28-6.250.000-100.0
20Q1 (5)3.74123.95-28.494.3527.19-21.760000008.047.673.160.08-72.41-93.040.886.02-27.873.89-9.800-100.0-100.00000000006.870.00.00.940.01.080003.182.5822.784.121.9817.380.24-46.67-47.833.42-3.6612.130.000-100.0
19Q4 (4)1.67-30.130.03.42-3.660.0000.0000.05.4237.910.00.291350.00.00.83-25.230.04.3100.02.796.490.0000.0000.0000.06.870.00.00.940.00.0000.03.111.110.04.048.310.00.450.00.03.559.570.00.0000.0

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