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)4.56113.0816.63-48.110.5360.610014.6-34.124.33286.611.134.637.7458.817.23-2.0326.544.4920.22203.150019.09-4.981.848.240.7709.4948.5112.149.573.29012.78127.40.000
2022 (9)2.14-61.7232.05-0.840.3300022.1642.881.12166.671.0812.54.87-21.267.382.525.4-1.936.67-4.710020.090.01.715.65006.3921.028.0919.85-0.7705.62-23.950.000
2021 (8)5.59103.2732.3214.49000015.5161.060.4200.96-8.576.19-43.237.253.8525.92.947.00.00020.090.01.470.0005.28143.326.7551.692.11-13.527.3960.30.000
2020 (7)2.75-17.9128.2317.7200009.63-15.67-0.3301.0532.9110.9057.624.68-2.525.1696.877.000020.090.01.470.00.81-70.442.17933.334.450.682.4404.6100.000
2019 (6)3.35109.3823.98-2.72000011.42-19.18-1.2400.79-16.846.922.894.8-5.8812.78-0.23000020.090.01.470.02.74124.590.21-92.734.42-20.79-0.810-0.600.000
2018 (5)1.6-41.3924.654.54000014.1311.26-1.7600.9525.06.7212.355.18.0512.811.26000020.09-9.991.470.01.22-42.452.89-12.955.58-19.25-2.7400.15-92.860.000
2017 (4)2.73145.9523.5820.55000012.712.59-2.2500.76-38.715.98-45.564.7278.7912.65-24.02000022.32-9.961.470.02.12-46.193.32-10.516.91-24.32-1.2202.132.080.000
2016 (3)1.11-80.1119.5619.27000011.28-9.54-1.4601.24110.1710.99132.342.64-11.4116.652.15000024.79-10.021.4714.843.9403.71-60.369.13-14.27-2.1201.59-70.660.000
2015 (2)5.58493.6216.473.18000012.47-16.251.8700.59-27.164.73-13.022.98-24.5616.322.37000027.550.01.280.0009.3622.6710.6519.53-3.9405.42-17.50.000
2014 (1)0.94-61.169.47232.28000014.8914.8-3.6900.81-30.175.44-39.183.9531.2313.322.46000.010.027.550.01.280007.63-40.448.91-30.44-1.0606.57-46.370.000
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)4.5647.57113.0816.632.59-48.110.5335.960.610003.23-11.99-40.520-100.0-100.01.133.674.637.7419.2958.817.231.54-2.0326.542.04.4920.22-0.93203.1500019.090.0-4.981.840.08.240.770.009.492.8248.5112.12.249.573.29140.15527.2712.7820.57127.40.0000
23Q3 (19)3.09-35.2290.7416.21-6.46-51.410.39-51.8500003.678.58-39.840.43-86.97-17.311.0928.24-25.346.4946.78-7.747.120.0-14.8326.020.81-0.8820.414.72191.5700019.090.0-4.981.840.08.240.770.009.237.3352.5611.845.6252.771.370.0148.0710.66.32231.250.0000
23Q2 (18)4.7713.03156.4517.33-42.46-45.710.8142.1100003.38-21.76-45.753.3440.98964.520.85-24.78-47.24.42-13.63-46.417.122.74-10.2125.810.08-1.8619.49203.11178.4300019.09-4.98-4.981.848.248.240.77008.619.4455.5211.2125.9655.051.37-6.16183.039.9715.13156.960.0000
23Q1 (17)4.2297.231.0630.12-6.02-7.920.5772.7300004.32-20.44-1.820.61134.621933.331.134.63-15.045.125.01-33.896.93-6.1-12.7225.791.54-3.916.43-3.6-8.1400020.090.00.01.70.015.650007.212.6834.088.910.0130.121.46289.61-20.228.6654.0920.280.0000
22Q4 (16)2.1432.1-61.7232.05-3.93-0.840.33000005.43-10.9834.740.26-50.0300.01.08-26.0312.54.87-30.7-21.217.38-11.722.525.4-3.24-1.936.67-4.71-4.7100020.090.00.01.70.015.650006.395.6221.028.094.3919.85-0.7772.98-136.495.6275.62-23.950.0000
22Q3 (15)1.62-12.9-47.7433.364.518.00000006.1-2.0925.510.5267.74-1.891.46-9.3211.457.03-14.73-22.18.365.4249.2926.25-0.191.087.00.00.000020.090.00.01.70.015.650006.059.417.77.757.1917.25-2.85-72.73-231.943.2-17.53-56.160.0000
22Q2 (14)1.86-42.24-51.8131.92-2.426.650000006.2341.5960.150.31933.33106.671.6121.0569.478.256.543.757.93-0.1352.7926.3-2.01-1.837.00.00.000020.090.00.01.715.6515.650005.532.9830.737.235.726.62-1.65-190.16-140.543.88-46.11-53.250.0000
22Q1 (13)3.22-42.475.032.711.2116.820000004.49.1860.580.03123.08123.081.3338.5427.887.7425.16-23.637.9410.2855.3826.843.637.927.00.00.000020.090.00.01.470.00.000-100.05.371.786.466.841.3332.561.83-13.27-27.097.2-2.5733.580.0000
21Q4 (12)5.5980.32103.2732.324.6314.490000004.03-17.0833.44-0.13-124.537.140.96-26.72-8.576.19-31.49-43.277.228.5753.8525.9-0.272.947.00.00.000020.090.00.01.470.00.000-100.05.282.72143.326.752.1251.692.11-2.31-13.527.391.2360.30.0000
21Q3 (11)3.1-19.69-34.3230.893.2111.240000004.8624.94111.30.53253.33-26.391.3137.8939.369.0313.57-17.115.67.915.4625.97-3.0698.77.00.0000020.090.00.01.470.00.000-100.05.1421.51166.326.6115.7657.012.16-46.93492.737.3-12.05428.990.0000
21Q2 (10)3.86109.7818.0429.936.8924.920000003.8941.9776.820.15215.38160.00.95-8.6535.717.95-21.57-1.655.191.5730.426.797.72109.627.00.0000020.090.00.01.470.00.00-100.0-100.04.2346.88167.725.7110.6647.934.0762.15635.538.353.99912.20.0000
21Q1 (9)1.84-33.09-12.3828.0-0.8115.850000002.74-9.2729.86-0.137.1480.31.04-0.95-7.9610.14-7.03-16.315.119.1918.2924.87-1.1595.067.00.0000020.090.00.01.470.00.00.810.0-70.442.8832.72838.465.1615.9635.082.512.87224.265.3916.92323.650.0000
20Q4 (8)2.75-41.74-17.9128.231.6617.720000003.0231.349.5-0.14-119.4475.441.0511.7-18.610.900.1-3.394.68-3.51-2.525.1692.596.877.00000020.090.00.01.470.00.00.810.0-70.442.1712.44933.334.455.70.682.44543.64401.234.61234.06868.330.0000
20Q3 (7)4.7244.3444.3427.7715.912.520000002.34.55-1.290.72388.0348.280.9434.29-16.8110.8934.7504.8521.864.313.072.272.2700000020.090.00.01.470.00.00.810.0-70.441.9322.15164.384.219.07-14.78-0.5527.6371.651.3868.29214.050.0000
20Q2 (6)3.2755.71179.4923.96-0.87-3.00000002.24.27-23.34-0.2562.12-56.250.7-38.0522.818.08-33.2603.98-7.87-18.2812.780.24-0.0800000020.090.00.01.470.00.00.81-70.44-70.441.58505.1350.483.861.05-26.62-0.7662.3872.460.82134.02147.950.0000
20Q1 (5)2.1-37.3132.9124.170.79-1.270000002.114.46-49.88-0.66-15.79-200.01.13-12.4-12.412.117.3104.32-10.0-6.912.75-0.23-0.4700000020.090.00.01.470.00.02.740.0124.59-0.39-285.71-114.443.82-13.57-29.13-2.02-149.3825.74-2.41-301.67-11950.00.0000
19Q4 (4)3.352.450.023.98-2.840.0000.0000.02.02-13.30.0-0.57-96.550.01.2914.160.011.2900.04.83.230.012.780.00.0000.0000.020.090.00.01.470.00.02.740.00.00.21-71.230.04.42-10.530.0-0.8158.250.0-0.650.410.00.0000.0

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