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)13.0710.5800000014.1-7.783.54-12.812.830.2319.8641.223.78-30.000000.05-44.442.720.02.3720.920013.998.4516.3610.09-0.09013.99.620.000
2022 (9)11.8222.1100000015.293.174.06-3.332.1516.8514.0613.265.4-7.0600000.09-43.752.720.371.9627.270012.913.5614.8615.19-0.22012.6811.620.000
2021 (8)9.6874.7300000014.8220.594.225.751.84-25.212.42-37.975.81-1.0200000.16-30.432.710.01.5427.270011.3626.3612.926.470011.3626.360.000
2020 (7)5.54-12.3400000012.2949.153.3461.352.4668.4920.0212.975.87101.720.870.0000.2364.292.710.01.2121.0008.9929.5410.228.46008.9929.540.000
2019 (6)6.3257.610000008.2427.162.0741.781.468.1517.72-14.952.9185.350.870.0000.1427.272.7110.161.017.65006.9419.047.9418.86006.9419.040.000
2018 (5)4.013.080000006.4816.971.4643.141.3533.6620.8314.271.5744.040.870.0000.11-38.892.460.00.8513.33005.8317.546.6816.99005.8317.540.000
2017 (4)3.89-2.990000005.54-17.071.02-39.641.01-24.0618.23-8.431.0919.780.870.0000.180.02.4616.590.7529.31004.964.645.717.33004.964.640.000
2016 (3)4.01-6.740000006.686.881.69-22.481.3358.3319.9148.140.91-14.150.870.0000.1850.02.119.90.5861.11004.7429.865.3232.67004.7429.860.000
2015 (2)4.363.50000006.2502.1800.84-2.3313.4401.06171.790.87-17.14000.12100.01.9214.970.3663.64003.6560.094.0160.4003.6560.090.000
2014 (1)2.63000000000000.8600.0000.3901.050000.0601.6700.220002.2802.50002.2800.000
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)13.071.7110.580000000003.46-0.29-7.980.8-23.81-2.442.82.1930.2319.864.3641.323.78-8.47-30.00000000.05-37.5-44.442.720.00.02.370.020.9200013.996.078.4516.365.2110.09-0.0910.059.0913.96.199.620.0000
23Q3 (19)12.85-11.0118.220000000003.470.58-12.371.0543.840.02.7424.551.8619.0328.787.664.13-8.63-28.920000000.08-27.27-33.332.720.00.02.370.020.9200013.198.659.2815.557.2410.83-0.133.3361.5413.099.1710.840.0000
23Q2 (18)14.4415.1532.840000000003.45-7.26-11.540.73-23.96-31.132.2-19.12-22.5414.78-16.67-21.344.52-9.05-29.490000000.110.0-31.252.720.00.372.3720.9220.9200012.14-12.4110.0614.5-8.3411.62-0.1516.67011.99-12.358.70.0000
23Q1 (17)12.546.0911.370000000003.72-1.061.090.9617.07-15.042.7226.5177.7817.7326.1873.844.97-7.96-14.310000000.1122.22-38.892.720.00.371.960.027.2700013.867.4410.9715.826.4612.68-0.1818.18013.687.899.530.0000
22Q4 (16)11.828.7422.110000000003.76-5.052.170.82-21.9-20.392.15-20.0716.8514.05-20.4913.185.4-7.06-7.060000000.09-25.0-43.752.720.00.371.960.027.2700012.96.8813.5614.865.9215.19-0.2215.38012.687.3711.620.0000
22Q3 (15)10.870.056.40000000003.961.542.591.05-0.942.942.69-5.2817.9817.67-5.913.025.81-9.36-3.650000000.12-25.0-40.02.720.370.371.960.027.2700012.079.4316.8414.038.0118.2-0.260011.817.0714.330.0000
22Q2 (14)10.87-3.4628.030000000003.95.983.171.06-6.190.952.8485.6297.2218.7884.1584.576.4110.52-0.470000000.16-11.11-23.812.710.00.01.9627.2761.9800011.03-11.69-0.9912.99-7.485.1800011.03-11.69-0.990.0000
22Q1 (13)11.2616.3240.570000000003.680.05.141.139.712.731.53-16.85-4.3810.20-17.85-15.095.8-0.17-4.760000000.1812.5-18.182.710.00.01.540.027.2700012.499.9523.7914.048.8424.2500012.499.9523.790.0000
21Q4 (12)9.6839.2874.730000000003.68-4.666.981.030.9817.051.84-19.3-25.212.42-20.61-37.975.81-3.65-1.0200-100.00000.16-20.0-30.432.710.00.01.540.027.2700011.369.9726.3612.98.6826.4700011.369.9726.360.0000
21Q3 (11)6.95-18.1484.350000000003.862.1212.541.02-2.863.032.2858.330.4415.6453.66-24.56.03-6.374.3300-100.00000.2-4.76-23.082.710.00.01.5427.2727.2700010.33-7.2727.3711.87-3.8927.500010.33-7.2727.370.0000
21Q2 (10)8.495.9961.710000000003.788.028.141.05-4.5532.911.44-10.04.3510.18-15.28-27.366.445.7525.2900-100.00000.21-4.55-25.02.710.00.01.210.00.000011.1410.4156.4612.359.2948.2600011.1410.4156.460.0000
21Q1 (9)8.0144.5859.880000000003.51.7441.71.125.061.761.6-34.9622.1412.01-39.99-19.46.093.7559.840-100.0-100.00000.22-4.35-15.382.710.00.01.210.021.000010.0912.2432.4111.310.7831.0900010.0912.2432.410.0000
20Q4 (8)5.5446.95-12.340000000003.440.2963.030.88-11.1179.592.468.3768.4920.02-3.3613.115.871.56101.720.870.00.00000.23-11.5464.292.710.00.01.210.021.00008.9910.8529.5410.29.5628.460008.9910.8529.540.0000
20Q3 (7)3.77-28.19-44.560000000003.4316.2747.840.9925.3247.762.2764.4939.2620.7147.8305.7812.45158.040.870.00.00000.26-7.14100.02.710.00.01.210.021.00008.1113.925.749.3111.7624.970008.1113.925.740.0000
20Q2 (6)5.254.79-31.190000000002.9519.4356.080.7916.1888.11.385.346.9814.01-5.9905.1434.91167.710.870.00.00000.287.69180.02.710.00.01.2121.021.00007.12-6.5623.188.33-3.3622.860007.12-6.5623.180.0000
20Q1 (5)5.01-20.7312.580000000002.4717.0627.980.6838.7838.781.31-10.27-8.3914.90-15.7903.8130.93132.320.870.00.00000.2685.71116.672.710.010.161.00.017.650007.629.820.578.628.5620.220007.629.820.570.0000
19Q4 (4)6.32-7.060.0000.0000.0000.02.11-9.050.00.49-26.870.01.46-10.430.017.7000.02.9129.910.00.870.00.0000.00.147.690.02.710.00.01.00.00.0000.06.947.60.07.946.580.0000.06.947.60.00.0000.0

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