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)1.34-39.910000001.17-67.86-0.200.08-87.886.84-62.290.46-45.8800000.0202.590.00.843.7000.24-67.121.08-29.41000.24-67.120.000
2022 (9)2.2312.630000003.64-70.380.33-82.810.66-62.9218.1325.190.85-56.190000002.5925.120.8132.79000.73-65.41.53-43.75000.73-65.40.000
2021 (8)1.9876.7900000012.2966.761.9276.151.78-24.8914.48-54.961.94110.870000002.0718.290.6119.61002.1193.582.7271.07002.1193.580.000
2020 (7)1.12-1.750000007.37114.871.09263.332.37323.2132.1696.960.92130.00000001.750.00.516.25001.09240.621.5998.75001.09240.620.000
2019 (6)1.14-42.420000003.43-19.290.3-51.610.56-5.0816.3317.610.4-28.570.07-12.500001.750.00.4814.29000.32-48.390.8-23.08000.32-48.390.000
2018 (5)1.9860.980000004.25156.020.6200.59168.1813.884.750.5627.270.08-11.1100001.751.160.420.0000.623000.01.04136.36000.623000.00.000
2017 (4)1.23-55.270.15000001.66-31.97-0.1200.220.013.2546.990.4462.960.09000001.7314.570.4210.53000.02-96.230.44-51.65000.02-96.230.000
2016 (3)2.7541.750000002.44-2.010.38-17.390.22-35.299.02-33.970.27-27.030000001.511.340.3815.15000.5329.270.9121.33000.5329.270.000
2015 (2)1.9421.250000002.496.870.4643.750.34-42.3713.65-46.080.37-22.920000001.490.00.3310.0000.4170.830.7538.89000.4170.830.000
2014 (1)1.6-23.810000002.33-32.270.32-49.210.59-20.2725.3217.710.4814.290000001.4910.370.325.0000.24-62.50.54-38.64000.24-61.290.000
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)1.3417.54-39.910000000000.15-60.53-76.19-0.21-362.5-162.50.08-75.0-87.886.84-64.74-62.190.46-6.12-45.880000000.02002.590.00.00.840.03.70000.24-46.67-67.121.08-16.28-29.410000.24-46.67-67.120.0000
23Q3 (19)1.14-15.56-54.580000000000.3846.15-39.680.08700.0-20.00.3218.52-60.019.3936.4836.730.49-24.62-51.960000000002.590.00.00.840.03.70000.4521.62-42.311.296.61-18.350000.4521.62-42.310.0000
23Q2 (18)1.35-6.9-61.430000000000.26-31.58-67.90.01112.5-90.00.27-50.91-63.5114.21-36.769.570.65-5.8-51.490000000002.590.00.00.843.73.70000.37-43.08-45.591.21-16.55-18.790000.37-43.08-45.590.0000
23Q1 (17)1.45-34.98-18.990000000000.38-39.68-75.95-0.080.0-136.360.55-16.67-58.9622.4524.1585.620.69-18.82-57.930000000002.590.025.120.810.032.790000.65-10.96-72.11.45-5.23-50.680000.65-10.96-72.10.0000
22Q4 (16)2.23-11.1612.630000000000.630.0-75.95-0.08-180.0-121.050.66-17.5-62.9218.0827.4824.850.85-16.67-56.190000000002.590.025.120.810.032.790000.73-6.41-65.41.53-3.16-43.750000.73-6.41-65.40.0000
22Q3 (15)2.51-28.2955.90000000000.63-22.22-83.510.10.0-84.380.88.11-73.1514.1869.25-38.691.02-23.88-47.420000000002.590.025.120.810.032.790000.7814.71-55.171.586.04-32.770000.7814.71-55.170.0000
22Q2 (14)3.595.5345.830000000000.81-48.73-73.530.1-54.55-77.270.74-44.78-68.18.38-30.7-58.751.34-18.29-10.670000000002.5925.1243.090.8132.7958.820000.68-70.82-65.831.49-49.32-40.40000.68-70.82-65.830.0000
22Q1 (13)1.79-9.6-8.210000000001.58-39.69-43.370.22-42.11-52.171.34-24.72-35.5812.09-16.5-44.651.64-15.4632.260000000002.070.018.290.610.019.610002.3310.4350.322.948.0942.720002.3310.4350.320.0000
21Q4 (12)1.9822.9876.790000000002.62-31.41-18.380.38-40.62-32.141.78-40.27-24.8914.48-37.4-54.961.940.0110.870000000002.070.018.290.610.019.610002.1121.2693.582.7215.7471.070002.1121.2693.580.0000
21Q3 (11)1.61-32.92120.550000000003.8224.8461.860.6445.4564.12.9828.4556.8423.1413.89-39.61.9429.3397.9600-100.00000002.0714.3618.290.6119.6119.610001.74-12.56222.222.35-6.0123.810001.74-12.56222.220.0000
21Q2 (10)2.423.0880.4500-100.00000003.069.68163.790.44-4.35300.02.3211.54157.7820.32-7.02-26.191.520.97100.000-100.00000001.813.433.430.510.00.00001.9928.391143.752.521.36278.790001.9928.391143.750.0000
21Q1 (9)1.9574.1152.340000000002.79-13.08335.940.46-17.861433.332.08-12.24285.1921.85-32.0642.421.2434.78129.6300-100.00000001.750.00.00.510.06.250001.5542.2330.562.0629.56148.190001.5542.2330.560.0000
20Q4 (8)1.1253.42-1.750000000003.2136.02301.250.5643.592700.02.3724.74323.2132.16-16.0597.540.92-6.12130.00-100.0-100.00000001.750.00.00.510.06.250001.09101.85240.621.5951.4398.750001.09101.85240.620.0000
20Q3 (7)0.73-45.11-34.230-100.000000002.36103.45252.240.39254.55875.01.9111.11304.2638.3139.1800.9830.67122.730.060.0-14.290000001.750.00.00.510.06.250000.54237.568.751.0559.0932.910000.54237.568.750.0000
20Q2 (6)1.333.91-43.640.15000000001.1681.25-17.730.11266.67-45.00.966.67-3.2327.5279.4100.7538.8982.930.060.0-14.290000001.750.00.00.516.256.250000.16-55.56-40.740.66-20.48-12.00000.16-55.56-40.740.0000
20Q1 (5)1.2812.28-50.960000000000.64-20.014.290.0350.00.00.54-3.5774.1915.34-5.7600.5435.0-37.930.06-14.29-14.290000001.750.00.00.480.014.290000.3612.5-45.450.833.75-22.430000.3612.5-45.450.0000
19Q4 (4)1.142.70.0000.0000.0000.00.819.40.00.02-50.00.00.5619.150.016.2800.00.4-9.090.00.070.00.0000.0000.01.750.00.00.480.00.0000.00.320.00.00.81.270.0000.00.320.00.00.0000.0

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