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)4.75-27.1500000011.3722.654.2525.01.378.7312.05-11.351.8964.3500000.0104.50.02.8520.25004.0730.456.9226.05004.07-3.10.000
2022 (9)6.52-36.640000009.27-16.183.414.861.26-12.513.594.41.150.00000004.50.02.3716.18003.1213.455.4914.611.0816.134.214.130.000
2021 (8)10.2944.5200000011.0644.582.96-55.221.4446.9413.021.631.1511.650000004.50.02.0475.86002.75-58.44.79-38.430.9320.783.68-50.140.000
2020 (7)7.1213.560000007.65-24.566.61244.270.98-46.1512.81-28.631.030.9800000.03-40.04.50.01.1619.590.01-50.06.61244.277.78167.350.7707.38286.390.000
2019 (6)6.2724.400000010.145.31.92668.01.827.6917.952.281.02-37.420.480000.05-28.574.50.00.97-15.650.02-50.01.9202.91193.94-0.0101.9100.000
2018 (5)5.04-12.950000009.632.770.25-80.311.6911.9217.558.91.63-24.8800000.0716.674.5-1.751.1512.750.04300.0-0.1900.99-57.69-0.020-0.2100.000
2017 (4)5.79-33.450000009.37-18.591.27-59.291.51-31.3616.12-15.692.1746.6200000.06200.04.580.01.0243.660.0101.32-61.062.34-42.79-0.0401.28-62.130.000
2016 (3)8.7204.200000011.5133.063.1236.842.234.9719.111.431.4830.9700000.02100.04.5862.410.7147.92003.3923.274.0926.63-0.0103.3822.020.000
2015 (2)2.86-2.720000008.6530.472.28-4.61.637.9518.84-17.261.1318.9500000.01-66.672.820.00.48100.0002.7514.583.2322.350.02-33.332.7713.990.000
2014 (1)2.9443.410000006.6317.352.3926.461.51106.8522.7876.270.9558.3300000.03200.02.8241.00.24380.0002.427.662.6436.790.0302.4329.260.000
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)4.75-4.43-27.150000000003.2810.0717.561.13-11.0218.951.37-15.438.7312.05-19.08-11.351.89-11.2764.350000000.010.004.50.00.02.854.420.250004.072.5230.456.923.4426.0500-100.04.072.52-3.10.0000
23Q3 (19)4.97-1.97-34.430000000002.9826.2732.441.2753.0154.881.620.014.8914.89-6.710.322.1324.5651.060000000.010.004.50.00.02.736.6419.210003.975.5976.446.695.6947.3600-100.03.975.597.30.0000
23Q2 (18)5.07-12.13-20.660000000002.36-14.1842.170.83-18.6356.61.62-19.484.0915.96-24.9691.531.7133.5947.410000000.010.004.50.00.02.564.0714.80003.7619.3757.326.3312.8337.010-100.0-100.03.76-4.335.920.0000
23Q1 (17)5.77-11.5-32.280000000002.75-1.437.01.027.37-8.112.0159.525.2421.2756.4925.281.2811.329.290000000.01004.50.00.02.463.816.040003.150.969.385.612.1912.20.78-27.78-10.343.93-6.434.80.0000
22Q4 (16)6.52-13.98-36.640000000002.7924.0-7.620.9515.8514.461.26-10.64-12.513.59-8.424.41.15-18.440.00000000004.50.00.02.373.4916.180003.1238.6713.455.4920.9314.611.08-25.5216.134.213.5114.130.0000
22Q3 (15)7.5818.62-9.330000000002.2535.54-32.020.8254.72-21.151.4160.23-37.3314.8478.11-33.111.4121.55-2.0800000000-100.04.50.00.02.292.6918.650002.25-5.86-48.634.54-1.73-28.051.4525.068.63.74.23-29.390.0000
22Q2 (14)6.39-25.01.590000000001.66-35.41-29.360.53-52.25112.00.88-53.93-48.548.33-50.92-55.461.1617.17-11.4500000000-100.04.50.00.02.235.1921.860002.39-17.01-54.484.62-7.6-34.651.1633.3336.473.55-5.33-41.80.0000
22Q1 (13)8.52-17.212.250000000002.57-14.97.981.1133.7330.591.9132.64-4.516.9830.4-30.390.99-13.91-23.2600000000-100.04.50.00.02.123.9282.7600-100.02.884.73-49.125.04.38-26.790.87-6.4512.993.751.9-41.680.0000
21Q4 (12)10.2923.0944.520000000003.02-8.7643.810.83-20.19-84.281.44-36.046.9413.02-41.321.631.15-20.1411.650000000-100.0-100.04.50.00.02.045.775.8600-100.02.75-37.21-58.44.79-24.09-38.430.938.1420.783.68-29.77-50.140.0000
21Q3 (11)8.3632.91229.130000000003.3140.8543.291.04316.050.722.2531.5830.0622.1918.61.461.449.929.9200-100.00000.020.0-33.334.50.00.01.935.4666.3800-100.04.38-16.57229.326.31-10.75152.40.861.188700.05.24-14.1296.970.0000
21Q2 (10)6.29-17.1371.860000000002.35-1.2666.670.25-70.5978.571.71-14.578.1218.71-23.2960.781.311.55-5.0700-100.00000.02-33.33-50.04.50.00.01.8357.7657.760-100.0-100.05.25-7.24707.697.073.51288.460.8510.394350.06.1-5.13868.250.0000
21Q1 (9)7.596.6207.290000000002.3813.3330.050.85-83.966.672.0104.088.1124.3990.3923.671.2925.240.000-100.00000.030.0-25.04.50.00.01.160.019.590.010.0-50.05.66-14.37720.296.83-12.21306.550.770.07800.06.43-12.87845.590.0000
20Q4 (8)7.12180.3113.560000000002.1-9.09-11.025.28665.22551.850.98-43.35-46.1512.81-41.43-28.71.03-21.370.980-100.0-100.00000.030.0-40.04.50.00.01.160.019.590.010.0-50.06.61396.99244.277.78211.2167.350.777800.07800.07.38459.09286.390.0000
20Q3 (7)2.54-30.6-63.4500-100.00000002.3163.83-12.830.69392.86109.091.7380.212.3721.8787.9501.31-5.07-25.990.38-7.3200000.03-25.0-40.04.50.00.01.160.019.590.010.0-50.01.33104.6219.822.537.3619.05-0.0150.00.01.32109.5220.00.0000
20Q2 (6)3.6648.18-5.4300-100.00000001.41-22.95-44.490.14-72.55-36.360.96-48.11-38.8511.64-41.001.386.98-29.590.41-14.5800000.040.0-33.334.50.00.01.1619.5919.590.01-50.0-50.00.65-5.8-15.581.828.333.41-0.02-100.00.00.63-7.35-16.00.0000
20Q1 (5)2.47-60.61-38.560000000001.83-22.46-29.070.51-37.04-7.271.851.65-12.7419.729.7801.2926.47-38.860.480.000000.04-20.0-33.334.50.00.00.970.0-15.650.020.0-50.00.69-64.0691.671.68-42.279.09-0.010.00.00.68-64.494.290.0000
19Q4 (4)6.27-9.780.00-100.00.0000.0000.02.36-10.940.00.81145.450.01.827.690.017.9700.01.02-42.370.00.4800.0000.00.050.00.04.50.00.00.970.00.00.020.00.01.9272.970.02.9138.570.0-0.010.00.01.9173.640.00.0000.0

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