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)3.19-10.8900000020.88-13.794.01-11.281.48-59.347.09-52.843.49-36.5500000.02-33.3311.830.02.1627.06006.220.168.385.811.4775.07.699.080.000
2022 (9)3.589.1500000024.2219.64.5246.283.6454.2415.0328.965.53.9700000.03011.830.01.722.3006.2140.187.9236.080.84-58.627.059.130.000
2021 (8)3.2820.1500000020.2514.083.0926.642.3626.211.6510.625.2957.4400000011.830.01.3920.87004.4329.155.8224.362.032800.06.4684.570.000
2020 (7)2.73-24.1700000017.75-7.172.44-7.921.87-10.110.54-3.163.36-4.2700000.010.011.830.01.1530.680.1-78.723.4313.954.687.090.0703.520.270.000
2019 (6)3.6-28.9900000019.12-1.752.65-11.072.08-21.810.88-20.413.51-5.900000.010.011.830.00.8849.150.4703.01-14.04.376.85-0.102.91-3.960.000
2018 (5)5.07-1.9300000019.469.022.9849.02.6626.6713.6716.193.7313.0300000.01011.830.080.5951.28003.547.064.0947.65-0.4703.0320.240.000
2017 (4)5.17-6.5100000017.8512.552.08.72.15.5311.76-6.243.3-4.0700000011.820.00.3995.0002.3813.882.7719.910.14-33.332.529.570.000
2016 (3)5.532.600000015.865.11.8431.431.99-9.1312.55-13.543.4421.5500000011.82-2.720.2233.330.0202.0947.182.3156.080.21162.52.353.330.000
2015 (2)5.3911.1300000015.0912.611.477.222.1931.1414.5116.452.83-1.3900000012.15-7.530.06200.0001.42238.11.48208.330.08166.671.5233.330.000
2014 (1)4.8524.0400000013.4-3.250.7925.41.67-6.712.46-3.572.870.700000013.1420.660.0200.0400.42121.050.48152.630.0300.45200.00.000
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)3.191.92-10.890000000004.2-19.08-38.860.69-37.84-42.51.48-38.84-59.347.09-31.02-52.843.49-9.35-36.550000000.020.0-33.3311.830.00.02.160.027.060006.2212.480.168.388.975.811.47-9.2675.07.697.559.080.0000
23Q3 (19)3.13-44.429.340000000005.19-5.46-21.241.11-13.28-14.622.425.68-19.8710.2811.96-22.833.85-3.27-40.120000000.020.0-33.3311.830.00.02.160.027.060005.5325.411.727.6916.8715.641.6215.71107.697.1523.0624.780.0000
23Q2 (18)5.632.9318.030000000005.49-8.5-7.111.2837.63-0.782.29-2.14-29.979.18-0.49-39.683.98-14.78-36.320000000.020.0-33.3311.830.00.02.1627.0627.060004.41-38.2421.156.58-25.5722.991.4-15.1534.625.81-33.924.150.0000
23Q1 (17)5.4752.7936.410000000006.0-12.6623.710.93-22.529.172.34-35.714.09.22-38.63-14.984.67-15.09-14.00000000.02-33.33011.830.00.01.70.022.30007.1414.9838.648.8411.6235.171.6596.435.778.7924.6831.00.0000
22Q4 (16)3.5847.939.150000000006.874.2528.891.2-7.6966.673.6420.5354.2415.0312.8728.965.5-14.463.970000000.030.0011.830.00.01.70.022.30006.2125.4540.187.9219.136.080.847.69-58.627.0523.049.130.0000
22Q3 (15)2.42-49.2711.010000000006.5911.5122.041.30.7864.563.02-7.6528.5113.32-12.496.76.432.8825.10000000.030.0011.830.00.01.70.022.30004.9535.9933.426.6524.330.390.78-25.0-48.685.7322.449.560.0000
22Q2 (14)4.7718.9563.920000000005.9121.8614.531.2979.1761.253.2745.3324.8115.2240.262.626.2515.136.460000000.030011.830.00.01.722.347.8300-100.03.64-29.32-27.355.35-18.2-14.671.04-33.33-26.764.68-30.25-27.220.0000
22Q1 (13)4.0122.2645.820000000004.85-9.0111.240.720.0-7.692.25-4.6611.9410.85-6.91-1.455.432.6549.1800000000011.830.00.01.390.020.8700-100.05.1516.2522.046.5412.3719.561.56-23.1551.466.713.8727.810.0000
21Q4 (12)3.2850.4620.150000000005.33-1.336.320.72-8.8641.182.360.4326.211.65-6.6210.625.292.9257.4400000000-100.011.830.00.01.390.020.8700-100.04.4319.4129.155.8214.1224.362.0333.552800.06.4623.5284.570.0000
21Q3 (11)2.18-25.09-24.570000000005.44.6527.360.79-1.2546.32.35-10.3121.7612.48-15.8316.655.1412.2363.6900000000-100.011.830.00.01.3920.8720.870-100.0-100.03.71-25.9527.055.1-18.6622.011.527.04823.815.23-18.6692.990.0000
21Q2 (10)2.915.82-40.370000000005.1618.35-10.260.82.56-10.112.6230.35-3.6814.8334.71.774.5825.8222.1300000000-100.011.830.00.01.150.00.00.10.00.05.0118.72110.56.2714.6372.731.4237.86573.336.4322.48209.130.0000
21Q1 (9)2.750.73-34.050000000004.3611.5113.250.7852.9456.02.017.492.0311.014.480.073.648.33-3.450000000-100.0-100.011.830.00.01.150.030.680.10.0-78.724.2223.0319.895.4716.8812.091.031371.43283.935.2550.077.360.0000
20Q4 (8)2.73-5.54-24.170000000003.91-7.78-6.90.51-5.560.01.87-3.11-10.110.54-1.53-3.163.367.01-4.270000000.010.00.011.830.00.01.150.030.680.10.0-78.723.4317.4713.954.6811.967.090.07133.33170.03.529.1520.270.0000
20Q3 (7)2.89-40.78-26.460000000004.24-26.26-12.940.54-39.33-18.181.93-29.04-20.2510.70-26.5703.14-16.27-16.040000000.010.0011.830.00.01.150.030.680.10.0-78.722.9222.6916.84.1815.158.29-0.2130.0-2000.02.7130.298.840.0000
20Q2 (6)4.8817.03-24.690000000005.7549.3515.230.8978.018.672.7238.07-1.4514.5732.4503.75-0.53-0.530000000.010.0011.830.00.01.1530.6830.680.1-78.72-78.722.38-32.3929.353.63-25.6113.44-0.346.4316.672.08-29.7340.540.0000
20Q1 (5)4.1715.83-21.910000000003.85-8.33-23.910.5-1.96-31.511.97-5.29-27.0411.001.1103.777.4115.640000000.010.0011.830.00.00.880.049.150.470.003.5216.94-16.784.8811.671.24-0.56-460.0-107.412.961.72-25.250.0000
19Q4 (4)3.6-8.40.0000.0000.0000.04.2-13.760.00.51-22.730.02.08-14.050.010.8800.03.51-6.150.0000.0000.00.0100.011.830.00.00.880.00.00.470.00.03.0120.40.04.3713.210.0-0.1-900.00.02.9116.870.00.0000.0

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