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)0.97-19.170000004.67-5.850.12-72.090.729.0915.4215.870.42-26.323.484.5000.070.02.140.00.3413.33000.38-26.920.73-10.98000.38-26.920.000
2022 (9)1.2-44.190000004.96-2.360.43-24.560.663.1213.315.620.5735.713.3312.12000.0716.672.140.00.320.0000.52-10.340.820.0000.52-10.340.000
2021 (8)2.1513.760000005.083.890.5762.860.6414.2912.6010.010.42-16.02.9729.13000.0650.02.140.470.2519.05000.5870.590.8249.09000.5870.590.000
2020 (7)1.89-22.860000004.89-3.930.35-44.440.56-15.1511.45-11.680.547.062.347.44000.040.02.130.470.2140.0000.34-44.260.55-27.63000.34-45.160.000
2019 (6)2.45-18.330000005.0910.890.6334.040.66-10.8112.97-19.570.3413.331.56126.09000.04300.02.120.00.1550.0000.6129.790.7631.030.0100.6231.910.00-3.88
2018 (5)3.059.570000004.598.250.474.440.741.3716.12-6.360.311.110.690000.010.02.1213.370.166.67000.470.00.5811.54000.470.00.000
2017 (4)1.88-3.590000004.2410.420.454.650.7314.0617.223.30.2728.5700000.01-50.01.870.00.06500.0000.479.30.5215.56000.479.30.000
2016 (3)1.95107.450000003.8411.630.43168.750.64-11.1116.67-20.370.21-30.000000.020.01.8743.850.010000.43186.670.45200.0000.43186.670.000
2015 (2)0.94487.50.200.050003.4416.610.16-27.270.7226.3220.938.320.3172.73000.0800.020.01.362.500000.1500.150000.1500.000
2014 (1)0.16700.00000002.9591.560.2200.5783.8719.32-4.010.1122.2200000.02100.00.833.330000-0.020-0.02000-0.0200.000
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)0.97-3.0-19.170000000001.15-4.17-4.17-0.03-150.0-115.00.7214.299.0915.4215.5115.870.42-4.55-26.323.481.164.50000.070.00.02.140.00.00.340.013.330000.38-7.32-26.920.73-2.67-10.980000.38-7.32-26.920.0000
23Q3 (19)1.0-29.08-26.470000000001.20.840.00.0650.0100.00.6314.55-14.8613.3514.55-9.630.442.3312.823.441.7810.260000.070.00.02.140.00.00.340.013.330000.4117.1428.120.758.720.970000.4117.1428.120.0000
23Q2 (18)1.4124.78-34.420000000001.195.31-8.460.040.0-33.330.55-5.17-20.2911.65-2.96-14.550.43-10.4210.263.38-0.5910.820000.07-22.2216.672.140.00.00.3413.3313.330000.350.016.670.696.1515.00000.350.016.670.0000
23Q1 (17)1.13-5.83-48.170000000001.13-5.83-10.320.04-80.0-71.430.58-12.12-10.7712.01-9.76-5.970.48-15.7965.523.42.111.480000.0928.5728.572.140.00.00.30.020.00000.35-32.6920.690.65-20.7320.370000.35-32.6920.690.0000
22Q4 (16)1.2-11.76-44.190000000001.20.0-4.00.2566.6742.860.66-10.813.1213.31-9.915.620.5746.1535.713.336.7312.120000.070.016.672.140.00.00.30.020.00000.5262.5-10.340.8232.260.00000.5262.5-10.340.0000
22Q3 (15)1.36-36.74-30.610000000001.2-7.69-4.00.03-50.0-78.570.747.2525.4214.778.3226.930.390.00.03.122.326.320000.0716.670.02.140.00.470.30.020.00000.326.67-27.270.623.33-8.820000.326.67-27.270.0000
22Q2 (14)2.15-1.382.380000000001.33.17-2.260.06-57.14-70.00.696.15-10.3913.646.78-10.570.3934.4814.713.050.026.030000.06-14.29100.02.140.00.470.320.020.00000.33.453.450.611.1111.110000.33.453.450.0000
22Q1 (13)2.181.413.540000000001.260.80.80.140.055.560.651.568.3312.771.365.350.29-30.95-21.623.052.6930.340000.0716.67133.332.140.00.470.250.019.050000.29-50.0123.080.54-34.1558.820000.29-50.0123.080.0000
21Q4 (12)2.159.6913.760000000001.250.00.810.140.040.00.648.4714.2912.608.2610.010.427.69-16.02.9720.2429.130000.06-14.2950.02.140.470.470.250.019.050000.5831.8270.590.8220.5949.090000.5831.8270.590.0000
21Q3 (11)1.96-6.6719.510000000001.25-6.021.630.14-30.0133.330.59-23.38-14.4911.64-23.68-17.530.3914.715.412.472.0710.270000.07133.3375.02.130.00.470.250.019.050000.4451.7283.330.6825.9351.110000.4451.7283.330.0000
21Q2 (10)2.19.383.450000000001.336.48.130.2122.22150.00.7728.3316.6715.2525.7914.590.34-8.11-15.02.423.4247.560000.030.0-40.02.130.00.470.2519.0519.050000.29123.0861.110.5458.8238.460000.29123.0861.110.000-100.0
21Q1 (9)1.921.59-3.030000000001.250.815.040.09-10.0-10.00.67.14-21.0512.125.84-19.30.37-26.0-7.52.341.7446.250000.03-25.0-40.02.130.00.470.210.040.00000.13-61.76-18.750.34-38.189.680000.13-61.76-18.750.000-100.0
20Q4 (8)1.8915.24-22.860000000001.240.810.00.166.67-16.670.56-18.84-15.1511.45-18.84-11.680.535.1447.062.32.6847.440000.040.00.02.130.470.470.210.040.00000.3441.67-44.260.5522.22-27.6300-100.00.3441.67-45.160.000-100.0
20Q3 (7)1.64-19.21-30.210000000001.230.0-5.380.06-25.0-64.710.694.55-2.8214.116.0400.37-7.515.622.2436.5944.520000.04-20.033.332.120.00.00.210.040.00000.2433.33-52.00.4515.38-30.7700-100.00.2433.33-52.940.00-100.0-100.0
20Q2 (6)2.032.53-22.520000000001.233.36-7.520.08-20.0-57.890.66-13.16-8.3313.31-11.4100.40.048.151.642.57.890000.050.066.672.120.00.00.2140.040.00000.1812.5-45.450.3925.81-18.7500-100.00.1812.5-47.060.00-1.881.67
20Q1 (5)1.98-19.18-15.020000000001.19-4.03-2.460.1-16.67-28.570.7615.152.715.0215.8300.417.6548.151.62.5661.620000.0525.066.672.120.00.00.150.050.00000.16-73.77-73.770.31-59.21-56.940-100.000.16-74.19-73.770.009.818.74
19Q4 (4)2.454.260.0000.0000.0000.01.24-4.620.00.12-29.410.00.66-7.040.012.9700.00.346.250.01.560.650.0000.00.0433.330.02.120.00.00.150.00.0000.00.6122.00.00.7616.920.00.010.00.00.6221.570.00.00-2.330.0

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