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)5.52-29.7700000020.41-22.635.05-48.682.231.7410.7870.271.559.1500000.08166.6711.130.05.7920.620014.21-18.2420.0-9.830014.21-18.240.000
2022 (9)7.865.931.95-33.9000026.3842.299.8474.161.6742.746.330.311.4217.3600000.03-25.011.130.04.813.210017.3838.622.1832.260017.3838.60.000
2021 (8)7.42-27.472.9547.5000018.5414.35.6538.481.17-36.416.31-44.371.2127.3700000.04-20.011.130.04.2410.70012.5417.9716.7715.980012.5417.970.000
2020 (7)10.2314.692.0100.00.65103.120016.22-1.764.082.261.8489.6911.3493.080.95-12.04009.0626.540.05-16.6711.130.03.8311.660010.638.0314.468.970010.638.030.000
2019 (6)8.92-31.651.000.32128.570016.51-23.13.99-49.170.97-59.415.88-47.221.08-10.0007.1639.570.06-14.2911.130.03.4329.92009.84-19.1513.27-10.4009.84-19.150.000
2018 (5)13.05154.88000.147.690021.4712.597.852.752.39100.8411.1378.391.2-31.03005.1300.0740.011.1311.412.6440.430012.179.9414.8114.360012.179.940.000
2017 (4)5.12108.134.500.130.00019.0725.137.6448.351.195.316.24-15.841.742.9600000.05150.09.990.01.8837.230011.0750.8212.9548.680011.0750.820.000
2016 (3)2.46412.5000.13-7.140015.248.75.1564.011.13213.897.41188.761.6949.5600000.02100.09.990.01.3730.48007.3482.138.7171.79007.3482.130.000
2015 (2)0.48-89.74000.14-82.280014.02-15.243.14-23.790.36-65.052.57-58.771.1356.9400000.010.09.99-30.041.0577.97004.03-6.55.073.47004.03-6.50.000
2014 (1)4.68408.7000.790.00016.5434.044.12415.01.0371.676.2328.080.7256.5200000.01014.285.310.5915.69004.31432.14.9271.21004.31474.670.000
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)5.5274.68-29.770-100.0-100.00000006.5659.61-7.481.91203.17-16.232.244.7431.7410.7848.570.271.55-14.849.150000000.08-11.11166.6711.130.00.05.790.020.6200014.2115.53-18.2420.010.56-9.8300014.2115.53-18.240.0000
23Q3 (19)3.16-11.24-45.040.5-79.59-79.590000004.11-31.84-36.770.63-62.05-70.71.5226.67-6.757.2641.1217.481.82-9.915.190000000.09125.0125.011.130.00.05.790.020.6200012.35.31-18.4418.093.61-9.000012.35.31-18.440.0000
23Q2 (18)3.56-55.89-56.12.4540.0-16.950000006.0362.53-27.961.6693.02-56.881.2-33.7-23.575.14-27.05-22.912.02-18.558.60000000.0433.330.011.130.00.05.7920.6220.6200011.686.18-9.6717.4610.44-1.5200011.686.18-9.670.0000
23Q1 (17)8.072.67-0.981.75-10.26-40.680000003.71-47.67-16.060.86-62.28-44.871.818.3814.567.0511.38-11.152.4874.6530.530000000.030.0-25.011.130.00.04.80.013.2100011.0-36.7113.9915.81-28.7213.900011.0-36.7113.990.0000
22Q4 (16)7.8636.75.931.95-20.41-33.90000007.099.080.02.286.05-11.281.672.4542.746.332.450.371.42-10.1317.360000000.03-25.0-25.011.130.00.04.80.013.2100017.3815.2538.622.1811.5732.2600017.3815.2538.60.0000
22Q3 (15)5.75-29.1136.632.45-16.9525.640000006.5-22.3478.082.15-44.16144.321.633.82129.586.18-7.3952.381.58-15.05-7.060000000.040.00.011.130.00.04.80.013.2100015.0816.6351.4119.8812.1340.000015.0816.6351.410.0000
22Q2 (14)8.11-0.49288.042.950.0-0.670000008.3789.3776.213.85146.79148.391.57-0.630.06.67-15.92-25.581.86-2.1130.990000000.040.033.3311.130.00.04.813.2125.3300012.9333.9936.1117.7327.7433.1100012.9333.9936.110.0000
22Q1 (13)8.159.8443.492.950.0-0.670000004.42-37.6644.441.56-39.3136.361.5835.0492.687.9425.8262.491.957.0228.380000000.040.00.011.130.00.04.240.010.70009.65-23.0521.3813.88-17.2317.930009.65-23.0521.380.0000
21Q4 (12)7.42205.35-27.472.9551.2847.500-100.00007.0994.2517.192.57192.058.91.1764.79-36.416.3155.55-44.41.21-28.8227.3700000-100.00.040.0-20.011.130.00.04.240.010.700012.5425.917.9716.7718.115.9800012.5425.917.970.0000
21Q3 (11)2.4316.27-66.81.95-34.34-2.500-100.00003.65-23.160.00.88-43.23-20.720.71-54.78-29.74.05-54.78-44.561.719.726.9200000-100.00.0433.330.011.130.00.04.2410.710.70009.964.8420.5814.26.6117.450009.964.8420.580.0000
21Q2 (10)2.09-63.2-77.282.970.048.500-100.00004.7555.2317.871.55134.85142.191.5791.4624.68.9783.59-4.431.42-4.0510.9400000-100.00.03-25.0-40.011.130.00.03.830.00.00009.519.533.0513.3213.1721.420009.519.533.050.0000
21Q1 (9)5.68-44.48-40.892.9748.548.50-100.0-100.00003.06-49.4222.890.66-72.031420.00.82-55.43-14.584.88-56.95-23.081.4855.79-11.90000-100.0-100.00.04-20.0-20.011.130.00.03.830.011.660007.95-25.21-18.7911.77-18.6-10.970007.95-25.21-18.790.0000
20Q4 (8)10.2339.7514.692.00.0100.00.6530.0103.120006.0565.7566.212.36112.61574.291.8482.1889.6911.3455.1193.080.95-40.25-12.040009.065.7226.540.0525.0-16.6711.130.00.03.830.011.6600010.6328.698.0314.4619.68.9700010.6328.698.030.0000
20Q3 (7)7.32-20.43-11.912.00.0100.00.52.04194.120003.65-9.4311.621.1173.44192.111.01-19.8432.897.31-22.0501.5924.2235.90008.57-1.1525.480.04-20.0-33.3311.130.00.03.830.011.660008.2615.69-12.8712.0910.21-6.350008.2615.69-12.870.0000
20Q2 (6)9.2-4.27-42.682.00.000.498.8900004.0361.85-29.550.641380.0-68.631.2631.2538.469.3847.7701.28-23.81-9.220008.6717.3223.860.050.00.011.130.00.03.8311.6611.660007.14-27.07-21.5410.97-17.02-12.450007.14-27.07-21.540.0000
20Q1 (5)9.617.74-34.632.0100.000.4540.6200002.49-31.59-35.82-0.05-114.29-104.10.96-1.034.356.358.0701.6855.56-6.150007.393.2121.150.05-16.67-16.6711.130.00.03.430.029.920009.79-0.51-26.8313.22-0.38-17.530009.79-0.51-26.830.0000
19Q4 (4)8.927.340.01.00.00.00.3288.240.0000.03.6411.310.00.35-7.890.00.9727.630.05.8800.01.08-7.690.0000.07.164.830.00.060.00.011.130.00.03.430.00.0000.09.843.80.013.272.790.0000.09.843.80.00.0000.0

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