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)2.61-2.61000.020.0004.3513.580.36-37.931.3850.031.7232.0700000.11-15.38002.1714.810.08300.00.1137.50.52-27.780.71-13.41-0.1300.39-36.070.01-28.49
2022 (9)2.6830.1000.020.0003.8325.570.58152.170.9216.4624.02-7.2600000.13-13.33001.8910.530.0200.08300.00.72213.040.82228.0-0.1100.61306.670.016.41
2021 (8)2.06-2.37000.020.0003.05444.640.2300.79507.6925.9011.5800000.15-11.76001.710.0000.02-91.670.2300.250-0.0800.1500.01-29.59
2020 (7)2.11-17.58000.020.0000.56-62.67-0.5800.13-56.6723.2116.0700000.17-5.56001.710.00.11-21.430.240.0-0.820-0.470-0.020-0.8400.0224.78
2019 (6)2.560.0000.020.0001.5-33.92-0.200.3-50.8220.00-25.57000.0300.18-25.0001.710.00.140.00.24700.0-0.0300.35-36.36-0.270-0.300.017.67
2018 (5)2.5610.34000.020.0002.27-34.01-0.2800.6138.6426.87110.0900000.24-14.29001.719.620.140.00.03200.00.38-22.450.55-14.06-0.2400.14-69.570.0146.28
2017 (4)2.32-20.82000.020003.44-12.020.01-92.860.44-25.4212.79-15.2300000.28-6.67001.5610.640.1416.670.0100.49-24.620.64-16.88-0.0300.46-28.120.014.72
2016 (3)2.9344.330000003.9155.160.14-65.850.59-7.8115.09-40.5900000.30001.4124.780.1250.0000.65-14.470.77-10.47-0.0100.64-15.790.01118.03
2015 (2)2.0378.070000002.52207.320.4195.240.64300.025.4030.16000000001.130.00.0833.330.0200.7694.870.8691.11000.76105.410.00-17.05
2014 (1)1.1456.160000000.82-1.20.21-40.00.1614.2919.5115.6800000.04-20.0001.1329.890.06100.0000.39-18.750.45-10.0-0.0200.37-22.920.000
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)2.61-8.74-2.610000.020.00.00001.426.1345.830.02-81.82-83.331.3830.1950.031.7217.0232.070000000.11-8.33-15.380002.170.014.810.080.0300.00.110.037.50.524.0-27.780.714.41-13.41-0.130.0-18.180.395.41-36.070.01-25.47-28.49
23Q3 (19)2.861.7818.180000.020.00.00001.1132.148.820.110.0-50.01.0655.8810.4227.1152.295.330000000.120.0-14.290002.170.014.810.080.0300.00.110.037.50.528.21-15.250.6819.3-2.86-0.137.147.140.3748.0-17.780.01-3.75-8.75
23Q2 (18)2.813.6926.580000.020.00.00000.84-16.0-11.580.110.00.00.68-27.66-22.7317.80-25.58-28.80000000.12-7.69-14.290002.1714.8114.810.08300.0300.00.1137.537.50.39-52.445.410.57-38.7118.75-0.14-27.27-7.690.25-64.794.170.013.2516.88
23Q1 (17)2.711.1226.640000.020.00.00001.04.1711.110.11-8.33-15.380.942.1710.5923.92-0.43-9.670000000.130.0-7.140001.890.010.530.020.000.080.0300.00.8213.89127.780.9313.41151.35-0.110.0-10.00.7116.39173.080.01-3.4610.27
22Q4 (16)2.6810.7430.10000.020.00.00000.96-5.8811.630.12-45.4550.00.92-4.1716.4624.02-6.67-7.260000000.13-7.14-13.330001.890.010.530.020.000.080.0300.00.7222.03213.040.8217.14228.0-0.1121.43-37.50.6135.56306.670.01-4.896.41
22Q3 (15)2.429.0119.210000.020.00.00001.027.3725.930.22100.0144.440.969.0937.1425.742.95-14.330000000.140.0-6.670001.890.010.530.020.000.080.0300.00.5959.46293.330.745.83311.76-0.14-7.69-75.00.4587.5542.860.0123.298.68
22Q2 (14)2.223.7412.120000.020.00.00000.955.5648.440.11-15.3800.883.5349.1525.00-5.59-30.080000000.140.0-12.50001.8910.5310.530.02000.08300.0300.00.372.78428.570.4829.73500.0-0.13-30.0-85.710.24-7.6900.01-2.59-14.44
22Q1 (13)2.143.889.180000.020.00.00000.94.6521.620.1362.5116.670.857.5934.9226.482.23-51.660000000.14-6.67-12.50001.710.00.000-100.00.020.0-91.670.3656.52147.370.3748.0192.5-0.1-25.0-100.00.2673.33132.10.01-6.84-33.84
21Q4 (12)2.061.48-2.370000.020.00.00000.866.17514.290.08-11.11172.730.7912.86507.6925.90-13.789.580000000.150.0-11.760001.710.00.000-100.00.020.0-91.670.2353.33128.050.2547.06153.19-0.080.0-300.00.15114.29117.860.01-2.86-29.59
21Q3 (11)2.032.53-8.140000.020.00.00000.8126.56523.080.090156.250.718.64288.8930.04-15.988.490000000.15-6.25-11.760001.710.00.000-100.00.020.0-91.670.15114.29121.130.17112.5147.22-0.08-14.29-700.00.070109.720.01-2.94-24.05
21Q2 (10)1.981.02-15.740000.020.00.00000.64-13.51357.140-100.0100.00.59-6.35195.035.76-34.7339.450000000.160.0-5.880001.710.00.00-100.000.02-91.6700.07109.2100.08120.0188.89-0.07-40.041.670100.0100.00.01-24.68-16.56
21Q1 (9)1.96-7.11-22.220000.020.00.00000.74428.57428.570.06154.55150.00.63384.62200.054.78131.77228.70000000.16-5.88-11.110001.710.00.00.110.0-21.430.240.00.0-0.767.32-406.67-0.414.89-273.91-0.05-150.080.77-0.813.57-97.560.02-0.8618.53
20Q4 (8)2.11-4.52-17.580000.020.00.00000.147.69-41.67-0.1131.2515.380.13-27.78-56.6723.64-14.6518.1800000-100.00.170.0-5.560001.710.00.00.110.0-21.430.240.00.0-0.82-15.49-2633.33-0.47-30.56-234.29-0.02-100.092.59-0.84-16.67-180.00.024.7824.78
20Q3 (7)2.21-5.96-17.230000.020.00.00000.13-7.14-50.0-0.1611.1115.790.18-10.0-61.727.698.0000000-100.00.170.0-10.530001.710.00.00.110-21.430.240700.0-0.710-329.03-0.36-300.0-175.0-0.0191.6796.0-0.72-500.0-1300.00.026.6425.31
20Q2 (6)2.35-6.75-8.910000.020.00.00000.140.0-77.42-0.18-50.0-190.00.2-4.76-75.6125.6453.85000000-100.00.17-5.56-10.530001.710.00.00-100.0-100.00-100.0-100.00100.0-100.0-0.09-139.13-113.43-0.1253.8552.0-0.1270.73-148.00.027.0-0.08
20Q1 (5)2.52-1.562.860000.020.00.00000.14-41.67-63.16-0.127.69-71.430.21-30.0-65.016.67-16.6700000-100.0-100.00.180.0-21.740001.710.00.00.140.00.00.240.0700.0-0.15-400.0-150.00.23-34.29-51.06-0.263.73.7-0.41-36.67-1466.670.014.368.73
19Q4 (4)2.56-4.120.0000.00.020.00.0000.00.24-7.690.0-0.1331.580.00.3-36.170.020.0000.0000.00.030.00.00.18-5.260.0000.01.710.00.00.140.00.00.24700.00.0-0.03-109.680.00.35-27.080.0-0.27-8.00.0-0.3-600.00.00.015.230.0

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