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)6.22-44.12001.8577.880018.818.982.61-9.386.8812.4236.583.1500007.4514.440.0860.04.680.01.3926.360.06-45.455.85-3.317.30.55-0.1705.68-5.180.000
2022 (9)11.13132.85001.0431.650017.2617.412.8814.296.1235.435.4615.3200006.5133.950.05-28.574.6813.321.129.410.1137.56.0514.157.2616.35-0.0605.9915.410.000
2021 (8)4.7860.4000.791.280014.732.082.5258.494.5242.5930.757.9600004.8657.280.07250.04.135.090.8521.430.0805.330.866.2431.37-0.1105.1930.730.000
2020 (7)2.982.05000.78-24.270011.1330.021.5993.93.1711.6228.48-14.1500003.0944.390.020.03.930.00.714.75004.0521.624.7520.56-0.0803.9724.450.000
2019 (6)2.92300.0001.0325.61008.5623.880.8222.392.840.7133.18-18.70.01-66.67002.1455.070.02100.03.9364.440.6112.96003.330.03.941.81-0.1403.19-3.330.000
2018 (5)0.73-48.230.4400.8246.43006.9100.6702.8227.0340.8100.030.0001.3822.120.010.02.39-23.40.5412.5003.3313.653.8713.82-0.0303.313.010.000
2017 (4)1.410000.5600000002.2200.0000.030001.1300.0103.1200.480002.9303.40-0.0102.9200.000
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)6.22-29.16-44.120001.853.9377.880004.69-6.2-0.640.720.0-33.946.884.0812.4236.584.253.090000007.4512.0314.440.08-11.1160.04.680.00.01.390.026.360.060.0-45.455.8514.04-3.317.310.940.55-0.17-325.0-183.335.6811.59-5.180.0000
23Q3 (19)8.78-17.09-11.850001.785.95111.90005.0-0.799.170.72-11.11-7.696.61-5.846.7935.08-7.94-4.830000006.6513.294.230.090.050.04.680.00.01.390.026.360.060.0-45.455.1316.333.436.5812.296.65-0.0481.82-300.05.0921.482.210.0000
23Q2 (18)10.590.086.440001.6820.86154.550005.0423.5320.00.81125.039.667.0215.6535.038.1110.3817.340000005.87-2.65-8.850.0912.528.574.680.013.321.3926.3626.360.06-45.45-45.454.41-31.25.55.86-23.18.72-0.22-633.33-1000.04.19-34.330.720.0000
23Q1 (17)10.59-4.85118.350001.3933.6573.750004.08-13.568.80.36-66.97-16.286.07-0.8236.7134.53-2.6820.30000006.03-7.372.90.0860.00.04.680.013.321.10.029.410.110.037.56.415.9511.877.624.9614.24-0.0350.0-175.06.386.5110.570.0000
22Q4 (16)11.1311.75132.850001.0423.8131.650004.723.0610.81.0939.7411.226.12-1.1335.435.48-3.7715.460000006.512.0433.950.05-16.67-28.574.680.013.321.10.029.410.110.037.56.0521.9814.157.2617.6716.35-0.06-400.045.455.9920.2815.410.0000
22Q3 (15)9.9675.35119.870000.8427.273.70004.589.0520.530.7834.488.336.1919.0450.2436.8713.5148.450000006.38-0.9338.70.06-14.29-25.04.6813.3213.321.10.029.410.110.037.54.9618.6614.816.1714.4717.30.02200.0115.384.9819.7118.850.0000
22Q2 (14)5.6817.1117.60000.66-17.5-27.470004.212.014.750.5834.885.455.217.1237.5732.4813.179.90000006.449.942.480.07-12.50.04.130.00.01.129.4157.140.1137.504.18-27.05-14.175.39-19.19-3.23-0.02-150.084.624.16-27.9-12.240.0000
22Q1 (13)4.851.46100.410000.81.2717.650003.75-11.9725.420.43-56.1253.574.44-1.7734.9528.70-6.6-20.350000005.8620.5819.110.0814.29166.674.130.05.090.850.021.430.080.005.738.1132.336.676.8932.60.04136.36136.365.7711.1836.730.0000
21Q4 (12)4.785.5260.40000.79-2.471.280004.2612.11-30.620.9836.11-3.924.529.7142.5930.7323.73-40.480000004.865.6557.280.07-12.5250.04.130.05.090.850.021.430.080.005.322.6930.866.2418.6331.37-0.1115.38-37.55.1923.8730.730.0000
21Q3 (11)4.53-6.2100000.81-10.9900003.83.8300.7230.9104.128.99024.83-15.9700000004.61.7700.0814.2904.130.000.8521.4300.08004.32-11.2905.26-5.570-0.130.004.19-11.600.0000
21Q2 (10)4.8399.5900000.9133.8200003.6622.4100.5596.4303.7814.89029.55-17.9800000004.52-8.1300.07133.3304.135.0900.70.000004.8712.4705.5710.740-0.13-18.1804.7412.3200.0000
21Q1 (9)2.42-18.7900000.68-12.8200002.99-51.300.28-72.5503.293.79036.04-30.200000004.9259.2200.0350.003.930.000.70.000004.336.9105.035.890-0.11-37.504.226.300.0000
20Q4 (8)2.98000000.78000006.14001.02003.170051.63000000003.09000.02003.93000.7000004.05004.7500-0.08003.97000.0000

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