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)2.2-41.491.550.00.711.110050.330.722.12-12.031.4139.62.806.80.3534.6200000.16700.04.670.860.5188.89005.4127.95.9331.49-0.0505.3626.710.000
2022 (9)3.76-8.961.0-50.00.633.280038.4852.282.41995.451.010.02.62-34.330.2662.500000.02-33.334.630.650.278.0004.23105.344.5195.24004.23105.340.000
2021 (8)4.13-34.962.000.615.170025.274.640.22-31.251.0123.174.0017.710.16-11.1100000.030.04.61.770.2513.64002.06-1.442.310.0002.06-1.440.000
2020 (7)6.35113.8000.5838.10024.1525.390.32-64.040.8274.473.4039.140.18125.000000.03200.04.5219.260.2269.23002.091.952.315.96002.091.950.000
2019 (6)2.97143.440.11-47.620.4275.00019.2634.120.89-16.820.47-7.842.44-31.290.080.000000.010.03.7920.320.13550.0002.0561.422.1868.99002.0561.420.000
2018 (5)1.2211.930.21-34.380.2400014.3670.141.0784.480.5154.553.55-9.170.0833.3300000.010.03.150.00.020001.27477.271.29486.36001.27477.270.000
2017 (4)1.09-6.030.32000008.44444.520.5800.3394.123.91-64.350.06200.000000.0103.150.000000.2200.220000.2200.000
2016 (3)1.1600000001.550-0.0200.17010.9700.0200000003.1500000-0.360-0.36000-0.3600.000
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)2.2-27.15-41.491.5-25.050.00.74.4811.1100012.33-11.821.120.07-88.52-87.041.4114.6339.62.809.736.80.35-14.6334.620000000.16-5.88700.04.670.00.860.510.088.890005.411.3127.95.931.1931.49-0.05-400.005.360.5626.710.0000
23Q3 (19)3.02-23.3524.282.0100.000.67-1.4711.6700013.9815.2524.930.617.02-40.781.2320.5943.022.5513.610.020.4124.2464.00000000.1730.77466.674.670.00.860.510.088.890005.3412.944.325.8611.8347.61-0.0185.71-200.05.3314.3843.670.0000
23Q2 (18)3.94-16.53-3.191.00.0-50.00.684.6211.4800012.132.2852.390.57-34.48159.091.0220.030.772.258.97-11.580.3313.7950.00000000.13333.33333.334.670.00.860.5188.8988.890004.73-7.2577.155.24-2.4278.23-0.07004.66-8.6374.530.0000
23Q1 (17)4.7225.532.161.00.0-50.00.653.176.5600011.8616.529.620.8761.1140.320.85-15.843.662.06-21.38-33.310.2911.5445.00000000.0350.00.04.670.860.860.270.08.00005.120.5790.35.3719.0783.2800-100.05.120.5789.590.0000
22Q4 (16)3.7654.73-8.961.00-50.00.635.03.2800010.18-9.0316.480.54-47.57-22.861.0117.440.02.6213.05-34.330.264.062.50000000.02-33.33-33.334.630.00.650.270.08.00004.2314.32105.344.5113.695.240-100.004.2314.02105.340.0000
22Q3 (15)2.43-40.29-42.140-100.0-100.00.6-1.64-3.2300011.1940.58132.161.03368.18294.340.8610.2640.982.32-8.71-9.870.2513.6456.250000000.030.00.04.630.00.870.270.08.00003.738.58174.073.9735.03148.120.01003.7138.95174.810.0000
22Q2 (14)4.07-11.92.522.00.000.610.05.170007.96-13.01110.030.22-64.52140.740.78-4.882500.02.54-17.812082.910.2210.0100.00000000.030.00.04.630.01.090.278.022.730002.67-0.3724.772.940.3424.580-100.002.67-0.7424.770.0000
22Q1 (13)4.6211.86-23.262.00.000.610.012.960009.154.6915.530.62-11.435.080.82-18.8115.493.09-22.5817.450.225.033.330000000.030.00.04.630.651.090.250.013.640002.6830.10.02.9326.841.380.01002.6930.580.370.0000
21Q4 (12)4.13-1.67-34.962.00.000.61-1.615.170008.7481.3322.240.7232.08204.351.0165.5723.174.0055.1617.710.160.0-11.110000000.030.00.04.60.221.770.250.013.640002.0652.59-1.442.3144.380.00002.0652.59-1.440.0000
21Q3 (11)4.25.79-35.092.0000.626.929.170004.8227.18-30.04-0.531.85-330.430.611933.33-12.862.582111.08-20.40.1645.45-15.790000000.030.00.04.590.222.00.2513.6413.640001.35-36.92-27.031.6-32.2-22.710001.35-36.92-27.030.0000
21Q2 (10)3.97-34.05115.760000.587.4100003.79-52.15-24.05-0.54-191.53-800.00.03-95.77-93.750.12-95.58-95.130.11-26.670.00000000.030.0200.04.580.020.840.220.00.00002.14-20.1532.12.36-18.3428.960002.14-20.1532.10.0000
21Q1 (9)6.02-5.2146.7200-100.00.54-6.900007.9210.7754.690.59156.52755.560.71-13.4191.892.63-22.4142.550.15-16.6736.360000000.030.0200.04.581.3320.840.220.069.230002.6828.2336.732.8925.1138.280002.6828.2336.730.0000
20Q4 (8)6.35-1.85113.800-100.00.5820.8300007.153.7754.430.230.0387.50.8217.1474.473.404.9239.140.18-5.26125.00000000.030.0200.04.520.4419.260.220.069.230002.0912.971.952.3111.595.960002.0912.971.950.0000
20Q3 (7)6.47251.6343.7800-100.00.48000006.8938.0829.510.23483.33-25.810.745.8337.253.2435.2500.1972.73216.670000000.03200.0200.04.518.7318.730.220.069.230001.8514.2-13.152.0713.11-8.410001.8514.2-13.150.0000
20Q2 (6)1.84-24.59-48.020-100.0-100.00000004.99-2.540.81-0.0633.33-117.140.4829.73-22.582.3929.4700.110.022.220000000.010.00.03.790.00.00.2269.2369.230001.62-17.35-10.51.83-12.44-5.670001.62-17.35-10.50.0000
20Q1 (5)2.44-17.8546.110.110.0-47.620000005.1210.5817.43-0.09-12.5-130.00.37-21.28-31.481.85-24.2700.1137.537.50000000.010.00.03.790.020.320.130.00.00001.96-4.3934.252.09-4.1331.450001.96-4.3934.250.0000
19Q4 (4)2.97-34.00.00.110.00.0000.0000.04.63-12.970.0-0.08-125.810.00.47-7.840.02.4400.00.0833.330.0000.0000.00.010.00.03.790.00.00.130.00.0000.02.05-3.760.02.18-3.540.0000.02.05-3.760.00.0000.0

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