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)14.31-41.7115.02400.67000020.692.785.221.161.117.775.364.850.71446.15000024.85-0.8415.820.05.769.92005.220.5810.985.17005.220.580.000
2022 (9)24.5510.593.0-40.020.000020.130.355.16-0.771.0321.185.1220.760.130.0000025.06-1.3815.820.05.2411.02005.19-0.7610.444.92005.19-0.760.000
2021 (8)22.2-11.595.0400.0000020.060.055.23.790.85-4.494.24-4.540.13-35.00019.990.025.41-1.4415.820.04.7211.32005.236.959.956.99005.236.950.000
2020 (7)25.1113.161.0-87.01000020.05-0.15.01-0.20.89-60.094.44-60.050.2-45.950019.990.0525.78-1.4115.820.04.2413.370.1704.89-2.29.36.41004.891.240.000
2019 (6)22.19-50.387.70000020.071.675.0242.612.235.1911.113.460.37-24.490019.980.026.15-1.2815.820.03.746.86005.0104.928.7447.39-0.1704.8397.950.000
2018 (5)44.7262.150028.732294.170019.745.393.520.282.1216.4810.7410.520.4916.670019.98-29.5726.49-1.8215.820.03.511.46002.44-32.225.93-12.02002.44-32.220.000
2017 (4)27.589.880.5-87.411.2-51.610018.7313.863.5101.8230.09.7214.180.42-22.220028.37-2.8826.98-1.7515.820.03.14-11.55003.606.74114.65003.600.14-4.76
2016 (3)25.124.013.979.372.48-80.580016.45-1.61-1.8601.419.668.5121.620.54-61.430029.21171.4727.46-1.7215.8213.03.559.2300-0.4103.14-58.300-0.4100.15-4.75
2015 (2)20.24-38.463.63-34.012.771476.540016.7278.823.06-6.711.171.747.00-43.111.4225.580010.76-53.7827.94-1.6914.00.293.2511.3004.28-2.517.533.01004.28-2.510.15-6.56
2014 (1)32.8941.775.57.840.810009.3513.753.2827.631.1582.5412.3060.480.43115.00023.28104.2128.423129.5513.9664.622.929.77004.3926.157.3119.06004.394.520.16-63.64
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)14.31-31.5-41.7115.02369.38400.670-100.0-100.00005.210.770.971.222.520.01.11-1.777.775.37-2.014.90.71373.33446.1500000024.85-0.24-0.8415.820.00.05.760.09.920005.2230.50.5810.9812.385.170005.2230.50.580.0000
23Q3 (19)20.89-17.33-8.263.26.67-23.8120.00.000005.17-0.582.781.19-23.7227.961.137.62-0.885.486.89-3.040.15-11.76-28.5700000-100.024.91-0.48-0.9115.820.00.05.760.09.920004.041.841.529.7713.876.310004.041.841.520.0000
23Q2 (18)25.272.97-4.033.020.0-31.8220.00.000005.21.964.211.5624.816.421.0514.1314.135.1212.9612.240.17-10.53-55.2600000-100.025.03-0.4-0.7915.820.00.05.760.09.920002.82123.81-6.628.5822.223.870002.82123.81-6.620.0000
23Q1 (17)24.54-0.045.192.5-16.67-37.520.00.000005.1-1.163.031.252.46-25.150.92-10.68-2.134.54-11.34-3.140.1946.1558.3300000-100.025.130.28-0.7515.820.00.05.769.929.920001.26-75.72-25.07.02-32.761.450001.26-75.72-25.00.0000
22Q4 (16)24.557.8210.593.0-28.57-40.020.0000005.162.58-0.961.2231.18-23.271.03-9.6521.185.12-9.4220.760.13-38.10.00000-100.0-100.025.06-0.32-1.3815.820.00.05.240.011.020005.1931.73-0.7610.4413.64.920005.1931.73-0.760.0000
22Q3 (15)22.77-13.529.374.2-4.55-18.450000005.030.80.60.93-30.6-41.881.1423.9140.745.6523.7339.690.21-44.7461.5400020.00.050.0525.14-0.36-1.4115.820.00.05.240.011.020003.9430.468.849.1911.2610.060003.9430.468.840.0000
22Q2 (14)26.3312.861.984.410.0780.00000004.990.811.631.34-19.7647.250.92-2.13-9.84.57-2.52-10.610.38216.6752.000019.990.00.025.23-0.36-1.4115.820.00.05.240.023.5800-100.03.0279.76-56.238.2619.36-26.970003.0279.76-56.230.0000
22Q1 (13)23.335.09-15.684.0-20.0300.00000004.95-4.990.21.675.0351.820.9410.5910.594.6810.5310.310.12-7.69-42.8600019.990.00.025.32-0.35-1.4415.820.00.05.2411.0223.5800-100.01.68-67.88-71.956.92-30.45-33.530001.68-67.88-71.950.0000
21Q4 (12)22.26.63-11.595.0-2.91400.00000005.214.20.581.59-0.6257.430.854.94-4.494.244.78-4.490.130.0-35.000019.990.00.025.41-0.35-1.4415.820.00.04.720.011.3200-100.05.2344.486.959.9519.166.990005.2344.486.950.0000
21Q3 (11)20.82-19.36-10.455.15930.0157.50000005.01.831.211.675.82-15.790.81-20.59-7.954.04-20.83-8.740.13-48.0-40.9100019.990.00.025.5-0.35-1.4315.820.00.04.7211.3211.320-100.0-100.03.62-47.54-6.78.35-26.170.60003.62-47.54-6.70.0000
21Q2 (10)25.82-6.690.820.5-50.0-78.260000004.91-0.61-1.010.91-17.27-9.01.0220.0-59.045.1120.3-59.140.2519.05-10.7100019.990.00.025.59-0.39-1.4315.820.00.04.240.00.00.170.00.06.915.19248.4811.318.6577.00006.915.19248.480.0000
21Q1 (9)27.6710.217.21.00.0-60.00000004.94-4.63-0.81.18.910.00.85-4.49-62.394.25-4.3-62.450.215.0-19.2300019.990.00.025.69-0.35-1.4215.820.00.04.240.013.370.170.005.9922.491.1810.4111.947.760005.9922.491.180.0000
20Q4 (8)25.118.013.161.0-50.0-87.010000005.184.864.021.01-46.84-10.620.891.14-60.094.440.13-60.070.2-9.09-45.9500019.990.00.0525.78-0.35-1.4115.820.00.04.240.013.370.170.004.8926.03-2.29.312.056.4100100.04.8926.031.240.0000
20Q3 (7)23.25-9.2212.262.0-13.04-71.830000004.94-0.4-1.21.990.018.750.88-64.66-64.944.43-64.5500.22-21.43-8.3300019.990.00.0525.87-0.35-1.3715.820.00.04.240.013.370.170.003.8895.961.048.329.899.500100.03.8895.965.720.0000
20Q2 (6)25.618.479.262.3-8.0-71.250000004.96-0.4-1.391.0-9.09-17.362.4910.189.6912.5010.5600.287.69-9.6800019.990.00.0525.96-0.38-1.3715.820.00.04.2413.3713.370.17001.98-66.55-13.916.39-33.855.7900100.01.98-66.55-4.350.0000
20Q1 (5)23.616.4-13.832.5-67.5366.6700-100.00004.980.0-1.581.1-2.651.852.261.354.1511.311.7500.26-29.73-27.7800019.990.050.0526.06-0.34-1.2915.820.00.03.740.06.860005.9218.468.669.6610.5337.80100.005.9222.5768.660.0000
19Q4 (4)22.197.150.07.78.450.0000.0000.04.98-0.40.01.13-29.380.02.23-11.160.011.1100.00.3754.170.0000.019.980.00.026.15-0.30.015.820.00.03.740.00.0000.05.030.210.08.7415.30.0-0.170.00.04.8331.610.00.0000.0

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