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)13.9315.70017.080003.96.85-11.601.49-23.238.21-28.123.84-29.5400000.38-15.5632.860.181.410.000-11.60-10.1800.28-65.85-11.3200.000
2022 (9)12.04-12.750000003.65-88.88-14.7501.94-35.5553.15479.365.45-3.20016.7800.45-15.0932.853.921.41000-12.730-11.3200.820-11.9100.000
2021 (8)13.8-17.8100000032.8127241.6714.103.017425.09.17-72.485.63631.1700000.53-11.6721.310.76000014.1014.100014.100.000
2020 (7)16.79308.520000000.121100.0-6.7400.04033.3300.77862.500000.6-3.2321.1525.150000-12.920-12.92000-12.9200.000
2019 (6)4.1189.40.3200.00.77-3.75000.010-6.180000.0000.08-20.0003.56-17.970.62-11.4316.98.680000-6.180-6.18000-6.1800.000
2018 (5)2.17-64.310.10.00.845.450000-4.760000.0000.142.86004.34-14.230.7-10.2615.5513.50000-4.760-4.76000-4.7600.000
2017 (4)6.08111.850.100.55400.00000-3.40000.0000.070005.0662.70.78-3.713.711.840000-3.40-3.4000-3.400.000
2016 (3)2.87-46.55000.11-35.290000-2.10000.00000003.1126.940.81-7.9512.2511.360000-3.910-3.91000-3.9100.000
2015 (2)5.37217.75000.1700000-1.8200.100.00000002.45188.240.88-7.3711.022.220000-1.820-1.82000-1.8200.000
2014 (1)1.69-48.3200000000-1.050000.00000000.8500.953.269.080.00000-2.040-2.04000-2.0400.000
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)13.93158.4415.700017.080.4700001.71-21.56612.5-5.82-1019.2318.831.4927.35-23.238.30-20.77-27.743.84-54.34-29.5400000-100.00.38-5.0-15.5632.860.00.181.410.00.0000-11.6-100.698.88-10.18-133.4910.070.2855.56-65.85-11.32-102.144.950.0000
23Q3 (19)5.39-21.2-53.0500017.00.4100002.18010800.0-0.5283.4483.171.170-50.4248.350385.938.41-4.6512.2800000-100.00.4-4.76-16.6732.860.060.241.410.00.0000-5.78-9.89-3.96-4.36-13.54-5.310.18-64.0-78.82-5.6-17.65-18.90.0000
23Q2 (18)6.84-33.07-84.8700016.930000000-100.0-3.14-48.11-1.9500-100.00.000-100.08.8263.3317.60000-100.0-100.00.42-2.33-14.2932.840.00.581.410.00.0000-5.2664.58-112.96-3.8471.43-265.710.5-18.03-50.0-4.7666.57-223.810.0000
23Q1 (17)10.22-15.12-19.40000000000-100.0-100.0-2.1270.43-51.430-100.0-100.00.00-100.0-100.05.4-0.92-8.9400016.850.4200.43-4.44-15.6932.840.1253.821.410.00000-14.85-16.65-216.93-13.44-18.73-205.830.61-25.61117.86-14.24-19.56-209.710.0000
22Q4 (16)12.044.88-12.750000000000.241100.0-98.82-7.17-132.04-167.261.94-17.8-35.5553.01432.75477.785.45-27.24-3.200016.780.4800.45-6.25-15.0932.80.0653.921.410.00000-12.73-128.96-190.28-11.32-173.43-180.280.82-3.530-11.91-152.87-184.470.0000
22Q3 (15)11.48-74.641.030000000000.02-84.62-99.84-3.09-0.32-145.442.367.27-49.689.9563.58-73.317.49-0.13-7.0700016.70.4200.48-2.04-12.7332.780.453.971.410.00000-5.56-125.1-261.16-4.14-294.29-220.00.85-15.00-4.71-220.41-236.520.0000
22Q2 (14)45.2256.47428.650000000000.13-96.021200.0-3.08-120.0-72.072.227.1721900.06.0826.75-14.857.526.48-0.1300016.63000.49-3.92-12.532.6552.9353.651.4100000-2.47-119.4584.83-1.05-108.2793.551.0257.140-1.47-111.3390.970.0000
22Q1 (13)12.68-8.12233.680000000003.27-83.8910800.0-1.4-113.1310.831.73-42.5217200.04.80-47.69-32.825.935.33544.570000000.51-3.77-12.0721.350.190.5700000012.7-9.93187.6512.7-9.93187.650.280012.98-7.94189.580.0000
21Q4 (12)13.869.53-17.8100000000020.362.7928900.010.6656.76670.053.01-35.827425.09.17-75.39-74.775.63-30.15631.170000000.53-3.64-11.6721.310.090.7600000014.1308.7209.1314.1308.7209.1300014.1308.7209.130.0000
21Q3 (11)8.14-4.8175.000-100.000-100.000012.47124600.041466.676.8479.89471.584.6946800.023350.037.28421.94-25.448.067.321915.000000-100.00.55-1.79-1.7921.290.1913.790000003.45121.19131.223.45121.19131.220003.45121.19131.220.0000
21Q2 (10)8.55125.0418.1800000-100.00000.01-66.670.0-1.79-14.01-3.470.010.00.07.140.0-92.867.51716.36158.3300000-100.00.56-3.45-3.4521.250.0913.82000000-16.28-12.35-76.57-16.28-12.35-76.57000-16.28-12.35-76.570.0000
21Q1 (9)3.8-77.3712.4300000-100.00000.03-57.140-1.5716.04-19.850.01-75.007.14-80.3600.9219.48666.6700000-100.00.58-3.33-3.3321.230.3813.77000000-14.49-12.15-93.46-14.49-12.15-93.46000-14.49-12.15-93.460.0000
20Q4 (8)16.79467.23308.520-100.0-100.00-100.0-100.00000.07133.330-1.87-2.192.090.04100.0036.36-27.2700.7792.5862.50000-100.0-100.00.67.14-3.2321.1513.0425.15000000-12.92-16.92-109.06-12.92-16.92-109.06000-12.92-16.92-109.060.0000
20Q3 (7)2.9679.3951.790.3000.791.281.280000.03200.00-1.83-5.78-45.240.02100.0050.00-50.000.4233.33263.640002.98-6.29-20.740.56-3.45-12.518.710.2119.86000000-11.05-19.85-158.78-11.05-19.85-158.78000-11.05-19.85-158.780.0000
20Q2 (6)1.65-51.1836.360000.780.0-6.020000.0100.0-1.73-32.06-6.790.0100.0100.00000.120.0-7.690003.18-5.36-19.490.58-3.33-12.1218.670.0519.76000000-9.22-23.1-206.31-9.22-23.1-206.31000-9.22-23.1-206.310.0000
20Q1 (5)3.38-17.7630.50-100.000.781.3-3.7000000-1.3131.415.760000.00000.1250.0-7.690003.36-5.62-18.840.6-3.23-11.7618.6610.4119.85000000-7.49-21.2-21.79-7.49-21.2-21.79000-7.49-21.2-21.790.0000
19Q4 (4)4.11110.770.00.300.00.77-1.280.0000.0000.0-1.91-51.590.0000.00.0000.00.08-27.270.0000.03.56-5.320.00.62-3.120.016.98.260.0000.0000.0-6.18-44.730.0-6.18-44.730.0000.0-6.18-44.730.00.0000.0

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