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)2.24-11.810000003.48-29.841.0755.070.62-27.0617.823.965.7132.487.12.01000017.330.02.03.630.570.01.0939.743.6611.930.0601.1555.410.041.51
2022 (9)2.5413.90000004.968.530.69-14.810.85-1.1617.14-8.934.3142.726.969.090.0200017.330.01.934.320.570.00.78-3.73.271.24-0.0400.7468.180.04-2.69
2021 (8)2.23-43.260000004.573.390.8150.00.8630.318.8226.033.0249.56.385.98000017.330.01.853.350.570.00.8137.293.239.49-0.3700.44158.820.04-2.45
2020 (7)3.93-6.650.02000004.42-20.220.54-53.040.66-17.514.933.42.0213.486.02-3.83000017.330.01.796.550.570.00.59-50.832.95-14.49-0.4200.17-82.470.053.77
2019 (6)4.21-6.440000005.54-43.061.15-56.770.8-8.0514.4461.51.7816.346.262.62000017.330.01.6819.150.570.01.2-56.23.45-26.91-0.2300.97-58.90.04-14.06
2018 (5)4.5-6.440000009.73-43.462.66-53.420.8719.188.94110.81.53-53.926.1-0.33000017.330.01.4167.860.570.02.74-52.764.72-34.54-0.3802.36-56.130.05-37.04
2017 (4)4.81-13.4900000017.21-18.715.71-10.780.73-89.044.24-86.523.32-59.266.12-3.47000017.330.00.84320.00.570.05.8-10.497.21-0.55-0.4205.38-15.140.08-4.81
2016 (3)5.562.9600000021.17315.16.4680.496.66732.531.46100.568.15-26.446.3410.84000017.330.00.266.670.570.06.48612.097.25355.97-0.1406.34553.610.0975.91
2015 (2)5.4-2.72.82291.6700005.1-4.670.82-19.610.8-10.1115.69-5.7111.0826.055.727.72000017.330.00.121100.00.570.00.91-22.221.59-9.140.060.00.97-21.140.051.99
2014 (1)5.55-14.750.72-50.6800005.35-42.471.0288.890.89-49.4316.64-12.18.798.525.3194.51000017.33-8.010.0100.570.01.17680.01.75143.060.06-79.311.23179.550.05-58.3
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)2.2416.67-11.810000000000.89-13.59-25.210.31-31.11-43.640.62-18.42-27.0617.82-11.393.965.718.1432.487.1-0.982.0100-100.000017.330.00.02.00.03.630.570.00.01.0941.5639.743.669.5811.930.06-81.82250.01.154.5555.410.04-1.151.51
23Q3 (19)1.920.52-12.7300-100.00000001.0356.06-16.940.451600.0-4.260.7631.03-17.3920.1138.3111.675.287.7641.947.173.024.2200000017.330.00.02.00.03.630.570.00.00.77140.62327.783.3415.5725.090.331550.0312.51.1223.53323.080.042.250.57
23Q2 (18)1.91-8.17-9.480000000000.66-26.67-44.07-0.03-108.8292.110.58-22.67-22.6714.54-12.59-5.424.95.641.216.960.436.100000017.330.00.02.03.633.630.570.00.00.32-71.17210.342.89-19.9430.770.02128.57109.090.34-67.31166.670.041.73-4.24
23Q1 (17)2.08-18.113.480000000000.9-24.37-33.330.34-38.18580.00.75-11.76-16.6716.63-2.96-10.384.647.6642.776.93-0.435.960-100.0000017.330.00.01.930.04.320.570.00.01.1142.3129.073.6110.410.06-0.07-75.072.01.0440.5470.490.04-1.28-3.21
22Q4 (16)2.5415.4513.90-100.000000001.19-4.03-11.190.5517.0214.580.85-7.61-1.1617.14-4.81-8.934.3115.8642.726.961.169.090.020000017.330.00.01.930.04.320.570.00.00.78333.33-3.73.2722.471.24-0.04-150.089.190.74184.6268.180.04-2.07-2.69
22Q3 (15)2.24.27-4.760.02000000001.245.0822.770.47223.681666.670.9222.6743.7518.0017.1516.463.727.231.916.884.889.0300000017.330.00.01.930.04.320.570.00.00.18162.07-47.062.6720.81-2.910.08136.36126.670.26150.98550.00.04-2.641.29
22Q2 (14)2.114.98-34.880000000001.18-12.592.61-0.38-860.0-1050.00.75-16.670.015.37-17.18-18.653.476.7734.56.560.311.7100000017.330.00.01.934.327.820.570.00.0-0.29-133.72-130.852.21-32.62-33.03-0.2212.026.67-0.51-183.61-179.690.052.829.83
22Q1 (13)2.01-9.87-34.310000000001.350.7526.170.05-89.58-84.380.94.6528.5718.56-1.39-8.813.257.6242.546.542.515.3100000017.330.00.01.850.03.350.570.00.00.866.17-5.493.281.550.61-0.2532.4337.50.6138.6419.610.04-0.74-0.78
21Q4 (12)2.23-3.46-43.2600-100.00000001.3432.6747.250.481700.092.00.8634.3830.318.8221.7325.743.027.0949.56.381.115.9800000017.330.00.01.850.03.350.570.00.00.81138.2437.293.2317.459.49-0.37-23.3311.90.441000.0158.820.041.94-2.45
21Q3 (11)2.31-28.7-44.470000000001.01-12.1720.24-0.03-175.050.00.64-14.67-3.0315.46-18.178.922.829.374.076.31-2.174.1300000017.330.00.01.853.353.350.570.00.00.34-63.833.032.75-16.672.23-0.30.011.760.04-93.75500.00.045.56-4.18
21Q2 (10)3.245.88-28.950000000001.157.4885.480.04-87.5200.00.757.1470.4518.89-7.16130.142.5813.1665.386.453.863.5300000017.330.00.01.790.00.00.570.00.00.943.3141.033.31.2320.0-0.325.0-7.140.6425.49481.820.04-7.11-8.08
21Q1 (9)3.06-22.14-27.140-100.000000001.0717.58-47.550.3228.0-17.950.76.06-26.3220.3535.9728.952.2812.8750.996.213.16-2.200000017.330.00.01.790.06.550.570.00.00.9154.24-42.773.2610.51-14.88-0.44.76-66.670.51200.0-62.220.04-2.4-2.53
20Q4 (8)3.93-5.53-6.650.02000000000.918.33-20.870.25516.67316.670.660.0-17.514.975.443.452.0224.6913.486.02-0.66-3.8300000017.330.00.01.790.06.550.570.00.00.5978.79-50.832.959.67-14.49-0.42-23.53-82.610.171800.0-82.470.050.133.77
20Q3 (7)4.16-8.77-1.420000000000.8435.48-45.81-0.06-50.0-115.380.6650.0-25.8414.1972.901.623.85-10.56.06-2.73-6.1900000017.330.00.01.790.06.550.570.00.00.33-15.38-71.052.69-2.18-20.41-0.34-21.430.0-0.01-109.09-101.250.051.266.88
20Q2 (6)4.568.570.880000000000.62-69.61-51.56-0.04-110.26-117.390.44-53.68-47.628.21-47.9801.563.31-19.176.23-1.89-2.200000017.330.00.01.796.556.550.570.00.00.39-75.47-48.02.75-28.2-8.03-0.28-16.6720.00.11-91.85-72.50.05-1.58.46
20Q1 (5)4.2-0.24-5.190000000002.0477.3931.610.39550.0-17.020.9518.757.9515.789.0801.51-15.17-3.216.351.440.9500000017.330.00.01.680.019.150.570.00.01.5932.5-50.473.8311.01-26.2-0.24-4.3533.331.3539.18-52.630.053.9-11.58
19Q4 (4)4.21-0.240.0000.0000.0000.01.15-25.810.00.06-84.620.00.8-10.110.014.4700.01.78-1.660.06.26-3.10.0000.0000.017.330.00.01.680.00.00.570.00.01.25.260.03.452.070.0-0.2332.350.00.9721.250.00.043.140.0

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