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)4.25-17.790000000.57111.11-2.3800.12-14.2921.05-59.41.04-4.5900000.01-96.316.51.160000-14.940-14.940-1.170-16.1100.02-18.19
2022 (9)5.17-38.450000000.2758.82-4.9500.1440.051.85-11.851.0932.9300000.27-38.6416.310.00000-12.560-12.560-0.140-12.700.020
2021 (8)8.4-6.560000000.17-22.730.9600.1-28.5758.82-7.560.82156.2500000.44-74.2716.3110.650000-7.610-7.610-0.230-7.8400.000
2020 (7)8.99431.950000000.22-87.21-3.2300.14-95.1663.64-62.130.3233.3300001.71-13.214.7425.340000-8.570-8.5700.030.0-8.5400.000
2019 (6)1.69-69.60000001.72181.97-2.4102.89932.14168.02266.050.24000001.97-30.6311.760.940000-5.350-5.3500.030.0-5.3200.000
2018 (5)5.5654.440000000.6174.29-0.500.282700.045.901506.560000002.84011.6522.120000-2.940-2.9400.03-57.14-2.9100.000
2017 (4)3.6-49.30000000.35191.67-2.1300.0102.860000000009.541.270000-9.560-9.5600.070-9.4900.000
2016 (3)7.1241.350000000.1220.0-2.30000.0000000000.37-65.749.4211.880000-7.430-7.430-0.070-7.500.000
2015 (2)2.088.90000000.10-2.350000.0000000001.08-47.578.427.540000-5.140-5.1400.05-37.5-5.0900.000
2014 (1)1.91-63.8900000000-1.570000.0000000002.0607.8358.820000-2.780-2.7800.08300.0-2.700.000
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)4.2519.38-17.790000000000.1812.528.57-1.135.83-382.50.120.0-14.2921.43-7.14-58.671.040.97-4.590000000.01-93.33-96.316.51.161.16000000-14.94-8.1-18.95-14.94-8.1-18.95-1.17-1200.0-735.71-16.11-15.82-26.850.02-13.62-18.19
23Q3 (19)3.567.23-40.860000000000.1614.29220.0-1.220.5322.580.12-33.33500.023.08-47.44165.381.03-0.96-7.210000000.15-21.05-51.6116.310.00.0000000-13.82-9.51-6.64-13.82-9.51-6.64-0.0910.040.0-13.91-9.36-6.10.022.010
23Q2 (18)3.32-24.37-52.440000000000.1475.0180.0-1.51-204.1422.560.18125.0260.043.9075.6166.831.04-0.957.220000000.19-17.39-45.7116.310.00.0000000-12.62-13.59-10.6-12.62-13.59-10.6-0.116.6737.5-12.72-13.27-9.940.023.480
23Q1 (17)4.39-15.09-44.150000000000.08-42.86166.671.45262.5178.380.08-42.86300.025.00-51.79125.01.05-3.6714.130000000.23-14.81-41.0316.310.00.0000000-11.1111.54-17.44-11.1111.54-17.44-0.1214.2936.84-11.2311.57-16.370.02-10.290
22Q4 (16)5.17-14.12-38.450000000000.14180.040.00.4125.81112.20.14600.040.051.85496.3-11.851.09-1.832.930000000.27-12.9-38.6416.310.00.0000000-12.563.09-65.05-12.563.09-65.05-0.146.6739.13-12.73.13-61.990.0200
22Q3 (15)6.02-13.75-12.50000000000.050.0400.0-1.5520.51-133.050.02-60.0100.08.70-66.9682.611.1114.4365.670000000.31-11.43-79.7416.310.07.3000000-12.96-13.58-199.31-12.96-13.58-199.31-0.156.2540.0-13.11-13.31-186.240.0000
22Q2 (14)6.98-11.217.710000000000.0566.6725.0-1.95-5.41-74.110.05150.0-44.4426.32136.84-38.60.975.4342.650000000.35-10.26-77.8516.310.08.01000000-11.41-20.61-26.5-11.41-20.61-26.5-0.1615.79-633.33-11.57-19.9-28.70.0000
22Q1 (13)7.86-6.4319.090000000000.03-70.050.0-1.8543.6-372.060.02-80.00.011.11-81.1116.670.9212.229.580000000.39-11.36-76.3616.310.08.01000000-9.46-24.31-19.75-9.46-24.31-19.75-0.1917.39-733.33-9.65-23.09-22.620.0000
21Q4 (12)8.422.09-6.560000000000.1900.0-28.57-3.28-169.94-285.880.1900.0-28.5758.821135.29-11.760.8222.39156.250000000.44-71.24-74.2716.317.310.65000000-7.61-75.7511.2-7.61-75.7511.2-0.238.0-866.67-7.84-71.188.20.0000
21Q3 (11)6.8816.02212.730000000000.01-75.00.04.69518.751097.870.01-88.890.04.76-88.89695.240.67-1.4791.430000001.53-3.16-14.0415.20.6629.03000000-4.3352.043.91-4.3352.043.91-0.25-933.33-933.33-4.5849.0540.440.0000
21Q2 (10)5.93-10.1584.740000000000.04100.00.0-1.12-264.71-41.770.09350.080.042.86350.01340.00.68-4.23112.50000001.58-4.24-14.1315.10.028.29000000-9.02-14.18-24.41-9.02-14.18-24.410.030.00.0-8.99-14.23-24.520.0000
21Q1 (9)6.6-26.59114.290000000000.02-85.710.00.68180.0161.260.02-85.710.09.52-85.71690.480.71121.88102.860000001.65-3.51-13.1615.12.4428.4000000-7.97.82-22.29-7.97.82-22.290.030.00.0-7.877.85-22.40.0000
20Q4 (8)8.99308.64431.950000000000.141300.0-91.25-0.85-80.8511.460.141300.0-95.1666.6711033.33-60.550.32-8.5733.330000001.71-3.93-13.214.7425.1325.34000000-8.57-11.01-60.19-8.57-11.01-60.190.030.00.0-8.54-11.05-60.530.0000
20Q3 (7)2.2-31.46-17.910000000000.01-75.0-50.0-0.4740.5140.510.01-80.0-75.00.60-79.8800.359.38150.00000001.78-3.26-12.3211.780.080.26000000-7.72-6.48-75.85-7.72-6.48-75.850.030.00.0-7.69-6.51-76.380.0000
20Q2 (6)3.214.22-32.70000000000.04100.0100.0-0.7928.83-664.290.05150.0150.02.98147.0200.32-8.57540.00000001.84-3.16-12.3811.770.090.26000000-7.25-12.23-101.39-7.25-12.23-101.390.030.00.0-7.22-12.29-102.240.0000
20Q1 (5)3.0882.25-40.310000000000.02-98.75-71.43-1.11-15.62-38.750.02-99.31100.01.20-99.2900.3545.83600.00000001.9-3.55-12.0411.760.00.34000000-6.46-20.75-72.73-6.46-20.75-72.730.030.00.0-6.43-20.86-73.320.0000
19Q4 (4)1.69-36.940.0000.0000.0000.01.67900.00.0-0.96-21.520.02.897125.00.0169.0100.00.2471.430.0000.0000.01.97-2.960.011.760.090.0000.0000.0-5.35-21.870.0-5.35-21.870.00.030.00.0-5.32-22.020.00.0000.0

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