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)0.8452.730.05-68.75000057.56-6.33.2210.273.476.126.0313.2512.03-18.9420.04-1.33000026.910.016.71.770.250.09.422.6126.372.090.76-12.6410.181.290.01-3.03
2022 (9)0.55-32.10.16-46.67000061.435.972.92-20.653.27-7.15.32-12.3314.8433.4520.31-1.46000026.910.016.412.310.250.09.18-7.2725.83-1.340.87234.6210.05-1.080.011.48
2021 (8)0.81-3.570.357.89000057.975.633.684.553.5216.566.0710.3411.1220.2220.6144.94000026.910.016.042.230.250.09.98.6726.184.510.26010.1613.520.01-2.99
2020 (7)0.8450.00.1946.15000054.885.53.5242.513.023.075.50-2.39.25-8.4214.228.38000026.910.015.691.620.25-10.719.1113.0325.055.34-0.1608.9511.320.01-2.24
2019 (6)0.5614.290.13-40.91000052.024.752.4722.892.9310.985.635.9510.1-10.9313.12-2.67000026.910.015.441.310.2812.08.06-2.7723.780.0-0.0208.040.370.01-23.64
2018 (5)0.49-33.780.2229.410.090.00049.66-0.462.01-5.192.64-8.015.32-7.5911.3422.4613.48-1.25000026.910.015.241.40.250.08.297.6623.783.53-0.2808.011.910.01-0.82
2017 (4)0.74105.560.17-46.880.090.00049.89-8.942.12-32.72.87-4.655.754.719.260.9813.65-2.64000026.910.015.032.180.250.07.7-12.122.97-3.160.16100.07.86-11.090.016.36
2016 (3)0.36-54.430.32-38.460.090.00054.794.823.1523.053.01-13.265.49-17.259.179.0414.02-2.09000026.910.014.711.730.250.08.769.0923.724.310.08300.08.849.810.01-3.81
2015 (2)0.79-24.760.52372.730.09-18.180052.27-1.192.5613.273.473.896.645.148.411.4514.3211.09000026.910.014.461.620.250.08.032.0322.741.740.02-90.08.05-0.250.014.82
2014 (1)1.05144.190.11-35.290.110.00052.91.832.26-6.223.34-2.346.31-4.098.29-1.1912.8938.75000026.910.014.231.720.250.07.87-0.6322.350.860.2-25.938.07-1.470.01-48.27
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)0.84-9.6852.730.05-85.29-68.7500000011.86-22.23-2.150.62-38.616.93.470.06.126.030.4513.2712.03-6.24-18.9420.04-0.45-1.3300000026.910.00.016.70.01.770.250.00.09.427.052.6126.372.412.090.7626.67-12.6410.188.31.290.01-3.47-3.03
23Q3 (19)0.93-8.8213.410.34-61.86.2500000015.25-7.63-11.291.01-6.4810.993.47-22.72-5.716.00-20.122.9712.83-17.12-12.4220.13-0.45-0.9800000026.910.00.016.70.01.770.250.00.08.812.973.0425.754.082.180.6-34.07-13.049.48.051.840.012.921.12
23Q2 (18)1.02117.02-66.230.89535.71242.3100000016.5118.44-3.171.08116.022.734.4936.89-10.27.5138.13-8.3715.48-1.0213.6620.22-0.39-1.0300000026.910.00.016.71.771.770.250.00.07.7911.132.124.744.561.890.91-7.14-39.748.78.89-4.810.01-1.870.04
23Q1 (17)0.47-14.55-56.480.14-12.5-83.3300000013.9415.02-7.560.5-13.79-7.413.280.31-10.635.442.2-11.2215.645.3920.3120.3-0.05-1.0700000026.910.00.016.410.02.310.250.00.07.01-23.64-1.5423.66-8.41.110.9812.64-41.677.99-20.5-9.20.01-0.532.88
22Q4 (16)0.55-32.93-32.10.16-50.0-46.6700000012.12-29.49-12.30.58-36.26-33.333.27-11.14-7.15.32-8.68-12.3514.841.333.4520.31-0.1-1.4600000026.910.00.016.410.02.310.250.00.09.187.49-7.2725.832.5-1.340.8726.09234.6210.058.88-1.080.010.671.48
22Q3 (15)0.82-72.856.490.3223.08100.000000017.190.8214.370.913.41-18.753.68-26.41.385.83-28.92-11.8714.657.5621.1720.33-0.4945.2100000026.910.00.016.410.02.310.250.00.08.5411.93-5.2225.23.79-0.40.69-54.31250.09.230.983.130.011.81-1.41
22Q2 (14)3.02179.6393.590.26-69.05-36.5900000017.0513.066.760.8862.96-20.05.036.2412.368.2033.833.7413.624.7713.2220.43-0.4445.000000026.910.00.016.412.314.590.250.00.07.637.16-7.5224.283.760.411.51-10.121261.549.143.8612.560.010.92-1.16
22Q1 (13)1.0833.3330.120.84180.0180.000000015.089.1214.680.54-37.93-8.473.674.2614.336.130.97.5213.016.9122.320.52-0.4444.7100000026.910.00.016.040.02.230.250.00.07.12-28.08-0.4223.4-10.621.391.68546.151088.248.8-13.3926.070.01-1.9-4.2
21Q4 (12)0.815.19-3.570.387.557.8900000013.82-8.0528.680.87-22.3270.593.52-3.0316.566.07-8.1810.3411.12-8.0220.2220.6147.2144.9400000026.910.00.016.040.02.230.250.00.09.99.888.6726.183.484.510.26533.33262.510.1613.5213.520.01-2.19-2.99
21Q3 (11)0.77-50.64-35.290.16-60.98-40.7400000015.03-5.89-8.581.121.82-22.223.63-18.4312.386.61-16.3311.9912.090.535.5414.0-0.648.6100000026.910.00.016.042.232.230.250.00.09.019.214.5225.34.633.05-0.0653.8560.08.9510.225.670.012.07-1.7
21Q2 (10)1.5687.9538.050.4136.67-45.3300000015.9721.44-0.191.186.44-11.294.4538.63-5.527.9038.7-11.1812.0313.176.3714.09-0.638.800000026.910.00.015.690.00.00.250.00.08.2515.3814.924.184.774.63-0.1323.5348.08.1216.3317.170.01-2.18-2.41
21Q1 (9)0.83-1.1927.690.357.89-53.8500000013.1522.4412.390.5915.6978.793.216.291.585.703.56-7.2510.6314.924.1114.18-0.288.7400000026.910.00.015.690.01.620.250.0-10.717.15-21.5116.2623.08-7.865.53-0.17-6.2562.226.98-22.0122.460.01-0.66-3.04
20Q4 (8)0.84-29.4150.00.19-29.6346.1500000010.74-34.671.70.51-64.58-33.773.02-6.53.075.50-6.81-2.329.253.7-8.4214.2210.328.3800000026.910.00.015.690.01.620.250.0-10.719.115.6813.0325.052.045.34-0.16-6.67-700.08.955.6711.320.01-0.9-2.24
20Q3 (7)1.195.31466.670.27-64.050.000000016.442.7512.071.4416.1397.263.23-31.42-12.75.90-33.6408.92-21.13-5.8112.89-0.46-2.3500000026.910.00.015.690.01.620.250.0-10.718.6220.0617.9224.556.236.6-0.1540.0-50.08.4722.2217.480.011.34-0.76
20Q2 (6)1.1373.8554.790.7515.38-68.7500000016.036.7510.341.24275.76133.964.7149.0512.418.9044.83011.3110.7716.1212.95-0.69-2.6300000026.910.00.015.691.621.620.25-10.71-10.717.1816.759.1223.115.673.59-0.2544.44-66.676.9321.587.780.01-2.82-1.55
20Q1 (5)0.6516.0710.170.65400.0-71.2400000011.710.8-4.720.33-57.14-25.03.167.85-10.236.149.07010.211.09-0.9713.04-0.61-2.6900000026.910.00.015.440.01.310.280.012.06.15-23.7-29.5521.87-8.03-9.7-0.45-2150.0-104.555.7-29.1-33.020.010.177.42
19Q4 (4)0.56166.670.00.13-27.780.0000.0000.010.56-28.020.00.775.480.02.93-20.810.05.6300.010.16.650.013.12-0.610.0000.0000.026.910.00.015.440.00.00.280.00.08.0610.260.023.783.260.0-0.0280.00.08.0411.510.00.010.60.0

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