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)4.36-25.720000009.96-23.560.42-65.570.67-27.176.73-4.734.02-15.370.06-14.29000.54-37.213.06-0.651.757.360.131200.05.55-15.917.43-9.72-0.1805.37-14.760.000
2022 (9)5.87-4.5500000013.0326.381.22-26.510.922.227.06-19.124.7576.580.07-22.22000.862.383.08-0.321.6311.640.0106.6-6.658.23-3.63-0.306.3-5.970.000
2021 (8)6.15-36.3400000010.31-3.011.66-8.790.9-23.738.73-21.362.69103.790.09-71.88000.8471.433.0920.231.4614.06007.07-3.948.54-1.27-0.3706.7-2.330.000
2020 (7)9.66-5.9400000010.63-5.761.82-16.891.1828.2611.1036.11.323.940.3228.0000.492.082.572.391.2820.750.010.07.364.848.656.92-0.506.860.290.000
2019 (6)10.277.8800000011.280.892.190.00.9210.848.169.861.27-12.410.25-13.79000.4860.02.511.621.0626.190.010.07.0211.618.0913.31-0.1806.848.920.000
2018 (5)9.527.0900000011.180.632.19-7.980.83-15.317.42-15.841.4535.510.290000.3200.02.470.00.8440.00.0106.2918.017.1420.2-0.0106.2818.050.000
2017 (4)8.896.47000.170.00011.11-1.072.380.00.9824.058.8225.391.07-44.27000.35-32.690.1233.332.470.00.662.16005.3327.515.9430.84-0.0105.3227.270.000
2016 (3)8.35105.16000.176.250011.2344.342.3855.560.79-51.237.03-66.221.92159.46000.52-24.640.03-57.142.479.780.3776.19004.1858.944.5459.86004.1858.940.000
2015 (2)4.0726.79000.160007.7819.691.533.381.62105.0620.8271.330.74-22.11000.6900.07600.02.259.760.21250.0002.6341.42.8447.92002.6341.40.000
2014 (1)3.214.220000006.531.051.4816.540.79102.5612.1554.570.9572.7300000.010.02.051.990.060001.86186.151.92195.38001.86186.150.000
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)4.36-13.15-25.720000000002.02-22.31-56.65-0.22-173.33-142.310.67-11.84-27.176.7311.53-4.734.02-2.43-15.370.06-14.29-14.290000.54-18.18-37.213.06-0.33-0.651.750.07.360.130.01200.05.55-3.65-15.917.43-2.88-9.72-0.180.040.05.37-3.76-14.760.0000
23Q3 (19)5.02-14.63-19.290000000002.611.59-5.110.3172.73500.00.765.5610.146.036.73-3.674.1214.76-15.750.070.0-12.50000.668.2-32.653.070.0-0.321.750.07.360.130.01200.05.765.3-5.267.654.08-0.78-0.1828.047.065.586.9-2.790.0000
23Q2 (18)5.8813.08-19.450000000002.33-22.59-27.190.11-52.17-75.560.72-10.0-6.495.65-3.85-22.863.59-14.32-18.780.070.0-12.50000.61-17.57-28.243.07-0.32-0.321.757.367.360.131200.01200.05.47-2.32-9.297.351.52-4.17-0.253.8534.215.22-2.25-7.610.0000
23Q1 (17)5.2-11.41-17.980000000003.01-35.4123.870.23-55.7715.00.8-13.042.565.88-16.75-23.594.19-11.7916.390.070.0-22.220000.74-13.95-9.763.080.0-1.61.630.011.640.010.005.6-15.15-2.617.24-12.030.28-0.2613.3321.215.34-15.24-1.480.0000
22Q4 (16)5.87-5.63-4.550000000004.6670.0775.850.52940.033.330.9233.332.227.0612.77-19.044.75-2.8676.580.07-12.5-22.220000.86-12.242.383.080.0-0.321.630.011.640.010.006.68.55-6.658.236.74-3.63-0.311.7618.926.39.76-5.970.0000
22Q3 (15)6.22-14.79-22.250000000002.74-14.3722.870.05-88.89-84.850.69-10.3938.06.26-14.5436.124.8910.63115.420.080.0-11.110000.9815.2928.953.080.00.01.630.011.640.010.006.080.83-8.987.710.52-5.4-0.3410.5317.075.741.59-8.450.0000
22Q2 (14)7.315.14-20.310000000003.231.6913.070.45125.0-19.640.77-1.28-27.367.33-4.76-16.34.4222.78192.720.08-11.11-74.190000.853.66-5.563.08-1.619.841.6311.6427.340.0100.06.034.87-14.357.676.23-7.92-0.38-15.155.05.654.24-14.910.0000
22Q1 (13)6.343.09-26.960000000002.43-8.3-6.90.2-48.72-48.720.78-13.33-32.177.69-11.79-26.893.633.83181.250.090.0-71.880000.82-2.3815.493.131.2921.791.460.014.0600-100.05.75-18.67-11.277.22-15.46-7.08-0.3310.8125.05.42-19.1-10.260.0000
21Q4 (12)6.15-23.12-36.340000000002.6518.83-17.190.3918.18-44.290.980.0-23.738.7289.59-21.442.6918.5103.790.090.0-71.880000.8410.5371.433.090.3220.231.460.014.0600-100.07.075.84-3.948.544.79-1.27-0.379.7626.06.76.86-2.330.0000
21Q3 (11)8.0-12.66-16.580000000002.23-21.2-35.730.33-41.07-47.620.5-52.83-45.054.60-47.45-49.252.2750.3358.740.09-70.97-73.530000.76-15.5649.023.0819.8420.781.4614.0614.060-100.0-100.06.68-5.110.158.15-2.162.52-0.41-2.5-57.696.27-5.57-2.180.0000
21Q2 (10)9.165.53-6.340000000002.838.4371.520.5643.59211.111.06-7.8355.888.75-16.8123.191.5117.97-18.820.31-3.12-13.890000.926.7687.52.570.00.781.280.00.00.010.00.07.048.6416.568.337.2113.64-0.49.09-29.036.649.9315.880.0000
21Q1 (9)8.68-10.14-17.490000000002.61-18.4412.990.39-44.2925.811.15-2.5455.4110.52-5.2253.131.28-3.03-11.110.320.033.330000.7144.982.052.570.02.391.280.020.750.010.00.06.48-11.966.587.77-10.178.67-0.4412.0-193.336.04-11.951.850.0000
20Q4 (8)9.660.73-5.940000000003.2-7.7822.610.711.11150.01.1829.6728.2611.1022.4736.221.32-7.693.940.32-5.8828.00000.49-3.922.082.570.782.391.280.020.750.010.00.07.3610.344.848.658.816.92-0.5-92.31-177.786.867.020.290.0000
20Q3 (7)9.59-1.94-4.770000000003.47110.315.670.63250.06.780.9133.82-10.789.0627.5601.43-23.12-2.050.34-5.5621.430000.516.25-3.772.550.00.391.280.020.750.010.00.06.6710.43-1.047.958.461.79-0.2616.13-30.06.4111.87-1.990.0000
20Q2 (6)9.78-7.03-8.850000000001.65-28.57-42.110.18-41.94-70.00.68-8.11-35.247.113.4101.8629.1723.180.3650.028.570000.4823.08128.572.551.591.591.2820.7520.750.010.00.06.04-0.66-1.797.332.521.52-0.31-106.67-34.785.73-3.37-3.210.0000
20Q1 (5)10.522.433.650000000002.31-11.49-18.370.3110.71-56.340.74-19.57-9.766.87-15.6801.4413.39-5.260.24-4.0-20.00000.39-18.7556.02.510.01.621.060.026.190.010.00.06.08-13.39-13.147.15-11.62-8.92-0.1516.67-1400.05.93-13.3-15.160.0000
19Q4 (4)10.271.990.0000.0000.0000.02.61-13.00.00.28-52.540.00.92-9.80.08.1500.01.27-13.010.00.25-10.710.0000.00.48-9.430.02.51-1.180.01.060.00.00.010.00.07.024.150.08.093.590.0-0.1810.00.06.844.590.00.0000.0

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