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)3.4416.610000002.52-8.030.42-22.220.52-3.720.634.70.41-18.000000.01-50.03.380.00.2623.81000.42-22.220.68-9.33000.42-22.220.000
2022 (9)2.95-9.230000002.741.110.5445.950.54-5.2619.71-6.30.516.2800000.0203.380.00.2123.53000.5445.950.7538.89000.5445.950.000
2021 (8)3.2547.730000002.718.840.3742.310.5716.3321.036.880.4338.710000003.380.00.1721.43000.3742.310.5435.0000.3742.310.000
2020 (7)2.2-4.350000002.49-0.80.264.00.49-7.5519.68-6.80.31-11.430000003.380.00.1416.67000.264.00.48.11000.264.00.000
2019 (6)2.3-11.20000002.51-11.310.258.70.53-1.8521.1210.660.35-44.440000003.380.00.1220.0000.258.70.3712.12000.258.70.000
2018 (5)2.59-17.250000002.83-20.510.23-14.810.54-18.1819.082.920.6331.250000003.3812.670.142.86000.23-17.860.33-5.71000.23-17.860.000
2017 (4)3.13-0.630000003.56-8.480.27-15.620.66-2.9418.546.060.48-22.580000003.00.00.0775.0000.28-17.650.35-7.89000.28-17.650.000
2016 (3)3.1544.50000003.894.010.32-11.110.6830.7717.4825.730.62-15.070000003.00.00.040000.34-5.560.385.56000.34-5.560.000
2015 (2)2.1817.840000003.74-9.660.36-34.550.52-26.7613.90-18.930.73-19.780000003.00.000000.3600.360000.3600.000
2014 (1)1.85-13.150000004.1410.990.5557.140.719.2317.15-1.590.9113.750000003.00.00000-0.090-0.09000-0.0900.000
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)3.4450.8816.610000000000.64-1.54-8.570.1-23.08-33.330.52-5.45-3.720.63-3.24.70.41-2.38-18.00000000.010.0-50.03.380.00.00.260.023.810000.4227.27-22.220.6815.25-9.330000.4227.27-22.220.0000
23Q3 (19)2.28-27.85-23.490000000000.65-2.99-2.990.13-13.33-7.140.551.851.8521.322.647.770.42-4.55-16.00000000.010.0-50.03.380.00.00.260.023.810000.3365.0-15.380.5928.26-1.670000.3365.0-15.380.0000
23Q2 (18)3.16-1.562.60000000000.6719.64-4.290.15200.07.140.5414.89-1.8220.7716.224.60.44-4.35-8.330000000.01-50.0-50.03.380.00.00.2623.8123.810000.2-66.1-20.00.46-42.50.00000.2-66.1-20.00.0000
23Q1 (17)3.218.81-3.020000000000.56-20.0-16.420.05-66.67-54.550.47-12.96-17.5417.87-9.32-13.470.46-8.0-2.130000000.020.00.03.380.00.00.210.023.530000.599.2622.920.86.6723.080000.599.2622.920.0000
22Q4 (16)2.95-1.01-9.230000000000.74.481.450.157.1466.670.540.0-5.2619.71-0.36-6.30.50.016.280000000.020.003.380.00.00.210.023.530000.5438.4645.950.7525.038.890000.5438.4645.950.0000
22Q3 (15)2.98-3.25-2.610000000000.67-4.29-5.630.140.040.00.54-1.821.8919.78-0.38-1.10.54.178.70000000.020.003.380.00.00.210.023.530000.3956.044.440.630.4336.360000.3956.044.440.0000
22Q2 (14)3.08-6.9539.370000000000.74.481.450.1427.2740.00.55-3.51-1.7919.86-3.86-11.360.482.1311.630000000.020.003.380.00.00.2123.5350.00000.25-47.92-41.860.46-29.23-19.30000.25-47.92-41.860.0000
22Q1 (13)3.311.8549.10000000000.67-2.98.060.1122.2283.330.570.018.7520.65-1.816.70.479.39.30000000.02003.380.00.00.170.021.430000.4829.7350.00.6520.3738.30000.4829.7350.00.0000
21Q4 (12)3.256.2147.730000000000.69-2.829.520.09-10.028.570.577.5516.3321.035.177.310.43-6.5238.710000000003.380.00.00.170.021.430000.3737.0442.310.5422.7335.00000.3737.0442.310.0000
21Q3 (11)3.0638.4648.540000000000.712.926.790.10.0100.00.53-5.3632.520.00-10.7128.50.466.9848.390000000003.380.00.00.1721.4321.430000.27-37.2142.110.44-22.8133.330000.27-37.2142.110.0000
21Q2 (10)2.21-0.45-6.360000000000.6911.292.990.166.6725.00.5616.6724.4422.4015.7330.420.430.034.380000000003.380.00.00.140.00.00000.4334.38230.770.5721.28103.570000.4334.38230.770.0000
21Q1 (9)2.220.91-1.330000000000.62-1.59-3.120.06-14.2920.00.48-2.046.6719.35-1.257.960.4338.7134.380000000003.380.00.00.140.016.670000.3223.086.670.4717.511.90000.3223.086.670.0000
20Q4 (8)2.26.8-4.350000000000.6312.5-10.00.0740.00.00.4922.5-7.5519.6025.93-7.550.310.0-11.430000000003.380.00.00.140.016.670000.2636.844.00.421.218.110000.2636.844.00.0000
20Q3 (7)2.06-12.7117.710000000000.56-16.42-8.20.05-37.5-16.670.4-11.11-14.8915.56-9.3800.31-3.12-35.4200000000-100.03.380.00.00.140.016.670000.1946.155.560.3317.8610.00000.1946.155.560.0000
20Q2 (6)2.364.890.430000000000.674.6919.640.0860.060.00.450.0-8.1617.18-4.200.320.0-40.7400000000-100.03.380.00.00.1416.6716.670000.13-56.678.330.28-33.3316.670000.13-56.678.330.0000
20Q1 (5)2.25-2.173.210000000000.64-8.571.590.05-28.57-28.570.45-15.09-6.2517.93-15.4300.32-8.57-44.830000000003.380.00.00.120.020.00000.320.00.00.4213.515.00000.320.00.00.0000
19Q4 (4)2.331.430.0000.0000.0000.00.714.750.00.0716.670.00.5312.770.021.2000.00.35-27.080.0000.0000.00-100.00.03.380.00.00.120.00.0000.00.2538.890.00.3723.330.0000.00.2538.890.00.0000.0

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