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)2.1-8.30000005.054.990.61-22.780.8514.8616.839.41000.020000.010.05.129.870.4322.860.1200.61-22.781.150.88-0.1500.46-31.340.000
2022 (9)2.29143.620000004.8139.830.7971.740.7415.6215.38-17.310000000.01-50.04.669.910.3516.67000.7971.741.1448.05-0.1200.6745.650.000
2021 (8)0.94-48.350000003.4425.090.46820.00.64-4.4818.60-23.640000000.02-33.334.249.840.30.0000.46666.670.77120.0000.46666.670.000
2020 (7)1.82-23.850000002.757.840.0566.670.67-22.9924.36-28.590000000.0350.03.869.970.33.45000.06100.00.359.38000.06100.00.000
2019 (6)2.3914.90000002.55-23.190.03-92.310.8733.8534.1274.260000000.02-50.03.5131.460.2911.54000.03-90.320.32-43.86000.03-90.320.000
2018 (5)2.08-5.020000003.3214.090.3969.570.65-57.5219.58-62.760000000.04-42.862.6718.140.2613.04000.3129.170.5721.28000.3129.170.000
2017 (4)2.198.960000002.912.110.2321.051.53-10.5352.58-12.370.010.000000.07-30.02.2617.710.239.52000.2426.320.4714.63000.2426.320.000
2016 (3)2.0121.080000002.850.350.1918.751.7117.9360.0017.520.010.000000.142.861.9217.790.215.0000.1911.760.4110.81000.1911.760.000
2015 (2)1.66-13.090000002.84-11.80.16-40.741.4528.3251.0645.490.01-66.6700000.070.01.6325.380.217.65000.17-37.040.37-15.91000.17-37.040.000
2014 (1)1.91354.760000003.2224.320.2722.731.1376.5635.0942.020.03-57.1400000.07-12.51.351.160.1713.33000.2722.730.4418.92000.2722.730.000
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)2.189.19-8.30000000001.3716.116.10.08-52.94-52.940.858.9714.8616.804.889.190000.02000000.010.00.05.120.09.870.430.022.860.120.000.6112.96-22.781.156.480.88-0.1528.57-25.00.4639.39-31.340.0000
23Q3 (19)1.11-9.76-38.330000000001.18-4.07-17.480.17-10.53-32.00.78-23.53-2.516.02-19.6-11.510000000000.010.00.05.120.09.870.430.022.860.120.000.5445.95-12.91.0818.6811.34-0.21-10.53-90.910.3383.33-35.290.0000
23Q2 (18)1.2324.2410.810000000001.23-3.9110.810.195.56-13.641.02-5.560.019.92-7.77-25.780000000000.010.0-50.05.129.879.870.4322.8622.860.12000.37-61.860.00.91-31.0626.39-0.190.0-171.430.18-76.92-40.00.0000
23Q1 (17)0.99-56.7725.320000000001.288.4717.430.185.8820.01.0845.95-11.4821.6040.4-36.260000000000.010.0-50.04.660.09.910.350.016.670000.9722.7859.021.3215.7945.05-0.19-58.33-46.150.7816.4262.50.0000
22Q4 (16)2.2927.22143.620000000001.18-17.4849.370.17-32.0-10.530.74-7.515.6215.38-15.0-17.310000000000.010.0-50.04.660.09.910.350.016.670000.7927.4271.741.1417.5348.05-0.12-9.0900.6731.3745.650.0000
22Q3 (15)1.862.1640.620000000001.4328.8376.540.2513.641350.00.8-21.5715.9418.10-32.57-3.470000000000.01-50.0-50.04.660.09.910.350.016.670000.6267.57129.630.9734.7267.24-0.11-57.1400.5170.088.890.0000
22Q2 (14)1.1140.51-27.450000000001.111.8321.980.2246.6710.01.02-16.3941.6726.84-20.7929.740000000000.020.00.04.669.9120.730.3516.6716.670000.37-39.345.710.72-20.8810.77-0.0746.1500.3-37.5-14.290.0000
22Q1 (13)0.79-15.96-41.910000000001.0937.9717.20.15-21.0566.671.2290.6267.1233.8982.1542.520000000000.020.0-33.334.240.09.840.30.00.00000.6132.61306.670.9118.18102.22-0.13000.484.35220.00.0000
21Q4 (12)0.94-26.56-48.350000000000.79-2.47-23.30.191050.0-38.710.64-7.25-4.4818.60-0.78-23.640000000000.020.0-33.334.240.09.840.30.00.00000.4670.37666.670.7732.76120.00000.4670.37666.670.0000
21Q3 (11)1.28-16.34-13.510000000000.81-10.9932.79-0.02-110.060.00.69-4.17115.6218.75-9.3738.280000000000.020.0-33.334.249.849.840.30.00.00000.27-22.86203.850.58-10.771350.00000.27-22.86203.850.0000
21Q2 (10)1.5312.5-6.130000000000.91-2.1582.00.2122.22300.00.72-1.37140.020.69-12.9953.10000000000.02-33.33-33.333.860.00.00.30.00.00000.35133.33275.00.6544.44622.220000.35133.33275.00.0000
21Q1 (9)1.36-25.27-49.060000000000.93-9.7152.460.09-70.97181.820.738.9632.7323.78-2.4-0.130000000000.030.050.03.860.09.970.30.03.450000.15150.0287.50.4528.57104.550000.15150.0287.50.0000
20Q4 (8)1.8222.97-23.850000000001.0368.8560.940.31720.0287.50.67109.38-22.9924.3679.68-28.310000000000.030.050.03.860.09.970.30.03.450000.06123.08100.00.35775.09.380000.06123.08100.00.0000
20Q3 (7)1.48-9.2-16.380000000000.6122.029.79-0.0550.054.550.326.67-58.4413.560.3400000000000.030.050.03.860.09.970.30.03.45000-0.26-30.0-420.00.04-55.56-83.33000-0.26-30.0-420.00.0000
20Q2 (6)1.63-38.95-53.160000000000.5-18.03-15.25-0.19.09-433.330.3-45.45-68.7513.51-43.2400000000000.0350.00.03.869.979.970.33.453.45000-0.2-150.0-433.330.09-59.09-75.0000-0.2-150.0-433.330.0000
20Q1 (5)2.6711.7227.140000000000.61-4.69-29.07-0.11-237.5-466.670.55-36.78-8.3323.81-29.9400000000000.020.0-33.333.510.031.460.290.011.54000-0.08-366.67-122.860.22-31.25-63.33000-0.08-366.67-122.860.0000
19Q4 (4)2.3935.030.0000.0000.0000.00.6436.170.00.08172.730.00.8712.990.033.9800.0000.0000.0000.00.020.00.03.510.00.00.290.00.0000.00.03160.00.00.3233.330.0000.00.03160.00.00.0000.0

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