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)4.9447.020000003.58-13.73-2.400.4975.013.69102.861.6332.520.230006.841215.384.4764.940.176.2500-2.840-2.670-0.010-2.8500.000
2022 (9)3.36-23.810000004.15-33.390.05-96.620.28-3.456.7544.941.2364.000000.52642.862.7110.610.160.0000.12-93.720.28-86.47-0.0500.07-96.340.000
2021 (8)4.41140.980000006.2381.11.48260.980.2920.834.65-33.280.754.1700000.07250.02.4514.490.1633.33001.91109.892.07102.94001.91109.890.000
2020 (7)1.835.170000003.4436.510.414000.00.249.096.98-20.080.72132.2600000.02-75.02.141.90.120.0000.9182.01.0264.52000.9182.00.000
2019 (6)1.74-8.90000002.52-15.440.01-96.970.22-18.528.73-3.640.3110.7100000.08-50.02.10.480.1250.0000.5-23.080.62-16.22000.5-23.080.000
2018 (5)1.916.70000002.98-12.870.33-60.710.2722.739.0640.850.28-15.1500000.166.672.092.450.080000.65-22.620.74-11.9000.65-22.620.000
2017 (4)1.7979.00000003.4285.870.84162.50.2210.06.43-40.820.33312.500000.15650.02.0422.8900000.8400.840000.8400.000
2016 (3)1.0233.330000001.84196.770.3200.2100.010.87-32.610.0860.000000.020.01.668.50000-0.970-0.97000-0.9700.000
2015 (2)0.3-25.00000000.620-0.1200.166.6716.1300.05150.000000.02-50.01.530.660000-1.290-1.29000-1.2900.000
2014 (1)0.4000000000000.0600.0000.02000000.0401.5200000-1.170-1.17000-1.1700.000
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)4.948.5747.020000000001.2719.81149.02-0.66-8.2-288.240.49-9.2675.013.73-28.58103.921.63-16.4132.520.23-30.300006.84-0.151215.384.470.064.940.170.06.25000-2.84-30.28-2466.67-2.67-32.84-1053.57-0.0150.080.0-2.85-29.55-4171.430.00-52.750
23Q3 (19)4.55-6.3825.340000000001.0653.6241.33-0.6130.68-1933.330.5428.5710.219.2214.39109.821.95-2.0169.570.33-13.1600006.85-1.31145.454.470.066.170.170.06.25000-2.18-37.97-878.57-2.01-42.55-556.82-0.0233.3371.43-2.2-36.65-1147.620.0100
23Q2 (18)4.86149.2311.470000000000.6925.45-46.92-0.88-252.0-340.00.42281.82-35.3816.80374.9860.51.9984.26131.40.38-17.3900006.942569.231288.04.4764.9466.170.17-45.166.25000-1.58-392.59-609.68-1.41-265.88-400.0-0.03-400.066.67-1.61-392.73-831.820.0000
23Q1 (17)1.95-41.96-43.640000000000.557.84-65.62-0.25-47.06-155.560.11-60.71-71.793.54-47.45-41.321.08-12.29.090.460-19.30000.26-50.0116.672.710.010.610.3193.7593.750000.54350.0-77.220.85203.57-66.40.01120.000.55685.71-76.790.0000
22Q4 (16)3.36-7.44-23.810000000000.51-32.0-70.0-0.17-466.67-141.460.28-42.86-3.456.73-26.5144.831.236.9664.00000000.52-5.45642.862.710.7410.610.160.00.00000.12-57.14-93.720.28-36.36-86.47-0.0528.5700.07-66.67-96.340.0000
22Q3 (15)3.63-16.74-26.370000000000.75-42.31-53.42-0.0385.0-107.50.49-24.624.269.16-12.512.241.1533.7245.570000000.5510.0685.712.690.09.80.160.00.00000.28-9.68-81.330.44-6.38-73.49-0.0722.2200.21-4.55-86.00.0000
22Q2 (14)4.3626.01116.920000000001.3-18.75-16.67-0.2-144.44-152.630.6566.67132.1410.4773.6492.520.86-13.1332.310-100.000000.5316.67614.292.699.825.70.160.033.330000.31-86.92-80.250.47-81.42-72.02-0.09000.22-90.72-85.990.0000
22Q1 (13)3.46-21.5476.530000000001.6-5.8816.790.459.7660.710.3934.4834.486.0329.7-7.920.9932.041.430.57000000.1271.4371.432.450.014.490.160.033.330002.3724.0899.162.5322.2293.130002.3724.0899.160.0000
21Q4 (12)4.41-10.55140.980000000001.75.5939.340.412.595.240.29-38.320.834.65-43.04-40.750.75-5.064.170000000.070.0250.02.450.014.490.160.033.330001.9127.33109.892.0724.7102.940001.9127.33109.890.0000
21Q3 (11)4.93145.27173.890000000001.613.2161.00.45.26150.00.4767.86135.08.1650.08-24.930.7921.5421.540000000.070.0133.332.4514.4914.490.1633.3333.330001.5-4.46114.291.66-1.19102.440001.5-4.46114.290.0000
21Q2 (10)2.012.5519.640000000001.5613.8785.710.3835.71216.670.28-3.4555.565.44-16.95-74.630.65-7.1438.30000000.070.075.02.140.00.940.120.00.00001.5731.93190.741.6828.24154.550001.5731.93190.740.0000
21Q1 (9)1.967.100000000001.3712.300.2833.3300.2920.8306.55-16.5300.7-2.7800000000.07250.002.140.000.120.000001.1930.7701.3128.4300001.1930.7700.0000
20Q4 (8)1.831.6700000000001.2222.000.2131.2500.2420.007.84-27.8400.7210.7700000000.02-33.3302.140.000.120.000000.9130.001.0224.3900000.9130.000.0000
20Q3 (7)1.87.1400000000001.019.0500.1633.3300.211.11010.87-49.2800.6538.300000000.03-25.002.140.9400.120.000000.729.6300.8224.2400000.729.6300.0000
20Q2 (6)1.68000000000000.84000.12000.180021.43000.47000000000.04002.12000.12000000.54000.66000000.54000.0000

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