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)2.862.882.4-20.023.886184.21005.73267.311.100.07-46.151.22-85.3436.6-1.053.72-1.06000013.770.0000.520.01.101.62217.65-0.2500.8500.000
2022 (9)2.7814.883.0-42.310.38-98.15001.56-19.17-0.3800.13-31.588.33-15.3536.9911.113.762.7327.294034.850013.770.00.370.00.520.0-0.3800.51-42.7-0.230-0.6100.000
2021 (8)2.42-10.375.2108.020.575459.46001.93-60.69-0.1700.1958.339.84302.8133.296.463.660.270.66-96.890013.770.00.37-15.910.520.0000.890.0-0.090-0.0900.000
2020 (7)2.7-22.412.5-20.630.37-97.7004.91-10.73-0.0700.12-57.142.44-51.9931.27-3.553.650.021.24278.610013.770.00.440.00.520.0-0.0700.89-7.29-0.450-0.5200.000
2019 (6)3.481.753.15-4.5516.090005.523.04000.28-52.545.09-61.4332.4218.843.65-0.275.61-64.940013.770.00.44-35.290.520.0000.960.0-0.640-0.6400.000
2018 (5)3.42-24.843.322.2200004.47-15.18-0.2900.5947.513.2073.927.281.073.66-1.6116.00.00013.770.00.680.00.52126.09-0.2400.96-23.2-0.550-0.7900.000
2017 (4)4.5510.982.780.000005.27-42.9-0.400.453.857.59169.4526.992.473.72207.4416.000.02-50.013.770.00.6811.480.230.00.34-64.211.25-30.17-0.520-0.1800.000
2016 (3)4.188.941.536.3616.014.29009.235.250.6500.26-76.992.82-78.1426.34-0.681.212.54000.04-20.013.770.00.610.00.230.00.95115.911.7940.94-0.2500.7112.120.000
2015 (2)2.1728.41.1307.4114.00008.774.4-0.3801.137.6212.883.0826.521.731.1811.322.0-87.340.05013.77-0.650.611.670.230.00.44-66.411.27-40.65-0.1100.33-74.420.000
2014 (1)1.69-79.160.27-83.1200008.48.950.1301.0516.6712.507.0826.0718.181.060.015.80.00013.860.00.60.00.230.01.31-18.122.14-11.57-0.0201.29-14.00.000
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)2.86-16.622.882.4-46.67-20.023.886184.216184.210004.751726.92932.611.362042.86666.670.07-12.5-46.151.22-77.9-85.3736.6-5.84-1.053.720.27-1.060-100.0-100.000013.770.00.000-100.00.520.00.01.1523.08389.471.62523.08217.65-0.253.85-8.70.85263.46239.340.0000
23Q3 (19)3.4326.5730.924.59.76-50.550.380.0-98.150000.26-29.73-39.53-0.07-16.67-16.670.08-11.110.05.52-0.693.4538.872.916.553.71-0.8-1.3327.0-0.377005.2600013.770.00.000-100.00.520.00.0-0.26-36.84-85.710.26-21.21-65.33-0.26-13.04-18.18-0.52-23.81-44.440.0000
23Q2 (18)2.710.018.344.113.89-44.590.380.0-98.150000.372.782.78-0.0653.85-20.00.09-25.00.05.56-25.46-9.2637.771.126.183.74-0.27-1.0627.1-0.335545.8300013.770.00.00-100.0-100.00.520.00.0-0.1962.75-137.50.33-13.16-59.26-0.230.0-21.05-0.4243.24-55.560.0000
23Q1 (17)2.71-2.5222.073.620.0-40.00.380.0-98.150000.36-21.7416.13-0.1345.83-333.330.12-7.69-29.417.45-10.56-38.1837.350.979.153.75-0.27-0.5327.19-0.374670.1800013.770.00.00.370.00.00.520.00.0-0.51-34.21-1600.00.38-25.49-55.81-0.230.0-91.67-0.74-21.31-393.330.0000
22Q4 (16)2.786.1114.883.0-67.03-42.310.38-98.15-98.150000.466.9815.0-0.24-300.0-700.00.1362.5-31.588.3356.25-15.3536.991.411.113.760.02.7327.297081.584034.8500013.770.00.00.370.00.00.520.00.0-0.38-171.4300.51-32.0-42.7-0.23-4.55-155.56-0.61-69.44-577.780.0000
22Q3 (15)2.6214.415.229.122.97145.9520.580.05462.160000.4319.447.5-0.06-20.073.910.08-11.11-33.335.33-12.8911.5636.482.5613.153.76-0.533.30.38-20.83-98.1900013.770.00.00.370.00.00.520.00.0-0.14-75.0-566.670.75-7.41-17.58-0.22-15.79-175.0-0.36-33.33-620.00.0000
22Q2 (14)2.293.15-7.667.423.33174.0720.580.055462.160000.3616.1320.0-0.05-66.6758.330.09-47.06-25.06.12-49.2286.2235.573.9513.393.780.273.280.48-15.79-97.7200013.770.00.00.370.0-15.910.520.00.0-0.08-166.67-144.440.81-5.81-29.57-0.19-58.33-850.0-0.27-80.0-268.750.0000
22Q1 (13)2.22-8.26-6.336.015.38140.020.570.05459.460000.31-22.5-62.65-0.030.0-114.290.17-10.5370.012.0622.47438.9434.222.799.963.773.013.010.57-13.64-97.300013.770.00.00.370.0-15.910.520.00.0-0.030-121.430.86-3.37-21.82-0.12-33.3353.85-0.15-66.67-25.00.0000
21Q4 (12)2.42-2.81-10.375.240.54108.020.575459.465459.460000.40.0-59.18-0.0386.96-127.270.1958.3358.339.84105.92302.8133.293.266.463.660.550.270.66-96.85-96.8900013.770.00.00.370.0-15.910.520.00.00-100.0100.00.89-2.20.0-0.09-12.580.0-0.09-80.082.690.0000
21Q3 (11)2.490.4-10.113.737.0419.350.370.0-2.630000.433.33-74.03-0.23-91.67-209.520.120.0-20.04.7845.4291.2432.242.772.483.64-0.55-0.2720.96-0.43-1.7300013.770.00.00.37-15.91-15.910.520.00.00.03-83.33116.670.91-20.8716.67-0.08-300.086.89-0.05-131.2593.670.0000
21Q2 (10)2.484.64-13.592.78.0-16.920.370.032.140000.3-63.86-73.21-0.12-157.1470.00.1220.0-60.03.2946.96-38.0831.370.8-2.063.660.00.5521.05-0.47-1.7300013.770.00.00.440.00.00.520.00.00.1828.57146.151.154.55101.75-0.0292.3196.720.16233.33116.00.0000
21Q1 (9)2.37-12.22-25.942.50.0-20.630.370.0-97.710000.83-15.31-34.650.2190.912000.00.1-16.67-67.742.24-8.46-57.1331.12-0.48-3.53.660.270.2721.15-0.42283.8500013.770.00.00.440.00.00.520.00.00.14300.01300.01.123.613.4-0.2642.2264.86-0.1276.9283.560.0000
20Q4 (8)2.7-2.53-22.412.5-19.35-20.630.37-2.63-97.70000.98-36.36-52.660.11-47.62-62.070.12-20.0-57.142.44-2.24-51.9931.27-0.6-3.553.650.00.021.24-0.42278.6100013.770.00.00.440.00.00.520.00.0-0.0761.1100.8914.1-7.29-0.4526.2329.69-0.5234.1818.750.0000
20Q3 (7)2.77-3.48-8.583.1-4.62-22.50.3835.71-97.620001.5437.529.410.21152.5310.00.15-50.0-75.412.50-52.92031.46-1.789.543.650.270.021.33-0.421322.000013.770.00.00.440.00.00.520.00.0-0.1853.8537.930.7836.8416.42-0.610.0-7.02-0.7921.08.140.0000
20Q2 (6)2.87-10.313.993.253.17-27.780.28-98.27-98.250001.12-11.81-20.57-0.4-4100.0-471.430.3-3.23-61.545.311.74032.03-0.6815.343.64-0.27-0.2721.42288.75000013.770.00.00.440.00.00.520.00.0-0.39-4000.0-105.260.57-41.24-25.97-0.6117.57-17.31-1.0-36.99-40.850.0000
20Q1 (5)3.2-8.050.953.150.0-17.1116.190.6200001.27-38.6553.010.01-96.55107.690.3110.710.05.222.51032.25-0.5217.023.650.00.05.51-1.78-65.5600013.770.00.00.440.0-35.290.520.00.00.010102.780.971.0416.87-0.74-15.62-37.04-0.73-14.0618.890.0000
19Q4 (4)3.4814.850.03.15-21.250.016.090.560.0000.02.0773.950.00.29390.00.00.28-54.10.05.0900.032.4212.880.03.650.00.05.61274.00.0000.013.770.00.00.440.00.00.520.00.00100.00.00.9643.280.0-0.64-12.280.0-0.6425.580.00.0000.0

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