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)1.9129.050000003.78-3.574.141871.430.5519.5714.5523.990.434.8800000.020.02.310.00.58-9.380.258.70.3119.231.140.0-0.2400.0775.00.000
2022 (9)1.48-48.610000003.92-37.080.21-92.680.46-37.8411.73-1.210.41-43.840.360.0000.02-33.332.310.00.64-66.840.23-17.860.26-29.731.14-55.64-0.2200.04-60.00.000
2021 (8)2.88-26.340000006.2334.272.87796.880.74-2.6311.88-27.480.7321.670.36-35.71000.030.02.310.01.9317.680.2816.670.37-89.752.57-53.1-0.2700.1-97.020.000
2020 (7)3.91-0.510000004.64-8.840.320.00.7610.1416.3820.830.622.450.56-1.75000.03-25.02.310.01.641.860.2414.293.61-3.735.48-1.62-0.2503.36-4.270.000
2019 (6)3.93-13.440000005.09-15.590.32-30.430.69-17.8613.56-2.690.4911.360.57185.0000.04300.02.31-36.011.613.210.21-16.03.75-1.575.57-0.89-0.2403.51-2.50.000
2018 (5)4.5426.460000006.03-2.430.46-16.360.84-11.5813.93-9.380.44-13.730.2-4.76000.010.03.610.01.563.310.25400.03.81-4.755.621.08-0.2103.6-4.00.000
2017 (4)3.59-12.010000006.180.490.555.770.95-4.0415.37-4.510.510.00.210.0000.01-66.673.610.01.514.140.0504.02.045.563.54-0.2503.75-3.10.000
2016 (3)4.08-7.480000006.152.670.5230.00.9911.2416.108.340.51-8.930.210.0000.03-25.03.610.01.452.84003.926.235.375.29-0.0503.872.110.000
2015 (2)4.413.280000005.99-7.560.4-39.390.89-17.5914.86-10.850.56-9.680.21-4.55000.04100.03.610.01.414.44003.692.55.10.20.1900.03.794.990.000
2014 (1)4.2718.940000006.48-2.850.66-20.481.08-4.4216.67-1.620.62-12.680.220.0000.02100.03.610.01.356.30.15-60.533.612.55.095.170.0103.6118.360.000
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)1.9111.0529.050000000001.04-1.8920.930.12-20.0500.00.55-12.719.5714.51-16.8423.350.432.384.8800-100.00000.020.00.02.310.00.00.580.0-9.380.250.08.70.3193.7519.231.1414.00.0-0.24-14.29-9.090.07240.075.00.0000
23Q3 (19)1.72-68.56-8.990000000001.0613.9816.480.15-96.13114.290.638.6236.9617.454.1168.070.4213.510.000-100.00000.020.0-33.332.310.00.00.58-1.69-9.380.2513.648.70.16-95.87-30.431.0-78.63-9.09-0.2116.0-5.0-0.05-101.38-266.670.0000
23Q2 (18)5.47293.53218.020000000000.9322.37-13.083.8819500.05442.860.5838.17.4116.7643.6868.250.37-2.63-30.190-100.0-100.00000.020.0-33.332.310.00.00.590.0-40.40.220.0-18.523.8719450.01582.614.68492.41212.0-0.25-13.64-8.73.621608.3300.0000
23Q1 (17)1.39-6.08-58.260000000000.76-11.63-28.97-0.02-200.0-140.00.42-8.7-20.7511.67-0.8335.820.38-7.32-39.680.360.00.00000.020.0-33.332.310.00.00.59-7.81-40.40.22-4.35-18.52-0.02-107.69-112.50.79-30.7-44.76-0.220.00.0-0.24-700.0-300.00.0000
22Q4 (16)1.48-21.69-48.610000000000.86-5.49-37.680.02-71.43-66.670.460.0-37.8411.7613.3-0.950.41-2.38-43.840.360.00.00000.02-33.33-33.332.310.00.00.640.0-66.840.230.0-17.860.2613.04-29.731.143.64-55.64-0.22-10.018.520.0433.33-60.00.0000
22Q3 (15)1.899.88-68.180000000000.91-14.95-52.110.070.0-72.00.46-14.81-56.610.384.22-39.950.42-20.75-46.840.360.00.00000.030.00.02.310.00.00.64-35.35-66.840.23-14.81-17.860.230.0-25.811.1-26.67-56.18-0.213.0428.570.0300.00.0000
22Q2 (14)1.72-48.35-50.140000000001.070.0-41.210.0740.0-97.00.541.89-44.339.9615.99-40.730.53-15.87-37.650.360.00.00000.030.00.02.310.00.00.990.0-41.070.270.08.00.2343.75-93.951.54.9-73.82-0.23-4.5517.860100.0-100.00.0000
22Q1 (13)3.3315.62-24.830000000001.07-22.46-5.310.05-16.67-78.260.53-28.38-23.198.59-27.68-35.760.63-13.7-10.00.360.0-35.710000.030.00.02.310.00.00.99-48.7-39.630.27-3.5712.50.16-56.76-95.831.43-44.36-74.96-0.2218.5215.38-0.06-160.0-101.680.0000
21Q4 (12)2.88-51.52-26.340000000001.38-27.377.810.06-76.0-33.330.74-30.19-2.6311.88-31.31-27.480.73-7.5921.670.360.0-35.710000.030.00.02.310.00.01.930.017.680.280.016.670.3719.35-89.752.572.39-53.1-0.273.57-8.00.1233.33-97.020.0000
21Q3 (11)5.9472.1755.090000000001.94.423.380.25-89.2731.581.069.2826.1917.292.86-6.330.79-7.0649.060.360.0-35.710000.030.00.02.310.00.01.9314.8817.680.2812.016.670.31-91.84-91.092.51-56.2-53.08-0.280.0-3.70.03-99.15-99.070.0000
21Q2 (10)3.45-22.12-13.10000000001.8261.0650.412.33913.041692.310.9740.5821.2516.8125.72-7.540.8521.4357.410.36-35.71-35.710000.030.00.02.310.00.01.682.442.440.254.174.173.8-1.0415.55.730.3511.05-0.28-7.690.03.52-1.6816.940.0000
21Q1 (9)4.4313.310.750000000001.13-11.7285.250.23155.56387.50.69-9.2176.9213.37-18.3656.690.716.6716.670.560.00.00000.030.00.02.310.00.01.640.01.860.240.014.293.846.374.635.714.24.01-0.26-4.0-8.333.586.554.370.0000
20Q4 (8)3.912.09-0.510000000001.28-16.887.560.09-52.63-18.180.76-9.5210.1416.38-11.2820.830.613.2122.450.560.0-1.750000.030.0-25.02.310.00.01.640.01.860.240.014.293.613.74-3.735.482.43-1.62-0.257.41-4.173.364.67-4.270.0000
20Q3 (7)3.83-3.532.130000000001.5427.2710.790.1946.1590.00.845.0-14.2918.461.5400.53-1.8539.470.560.01.820000.030.00.02.310.00.01.640.01.860.240.014.293.485.78-4.665.353.68-2.19-0.273.57-28.573.216.64-6.690.0000
20Q2 (6)3.97-0.75-22.610000000001.2198.36-12.320.13262.562.50.8105.13-17.5318.18113.0500.54-10.017.390.560.01.820000.030.0200.02.310.0-36.011.641.861.860.2414.2914.293.29-10.35-7.325.16-6.01-3.91-0.28-16.67-75.03.01-12.24-11.210.0000
20Q1 (5)4.01.78-12.090000000000.61-48.74-46.02-0.08-172.73-366.670.39-43.48-45.838.53-37.0500.622.4530.430.56-1.751.820000.03-25.0200.02.310.0-36.011.610.03.210.210.0-16.03.67-2.13-4.435.49-1.44-2.66-0.240.0-26.323.43-2.28-6.030.0000
19Q4 (4)3.934.80.0000.0000.0000.01.19-14.390.00.1110.00.00.69-29.590.013.5600.00.4928.950.00.573.640.0000.00.0433.330.02.310.00.01.610.00.00.210.00.03.752.740.05.571.830.0-0.24-14.290.03.512.030.00.0000.0

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