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)31.412.1500000067.6811.769.7845.541.13-7.381.67-17.120022.21-0.63000036.220.028.046.4933.599.9110.2530.0871.8810.982.8013.05143.470.000
2022 (9)30.75-26.400000060.56-19.336.7280.161.2223.232.0152.760022.354.24000036.220.026.334.3230.568.797.8841.7364.779.97-2.5205.36-52.440.000
2021 (8)41.7813.3800000075.0739.13.73-45.780.993.121.32-25.860021.44-6.25000036.220.025.245.9628.099.215.56-30.3358.92.425.71423.8511.2724.260.000
2020 (7)36.857.9100000053.973.776.88-2.130.96-20.661.78-23.540022.87-5.26000036.220.023.826.2425.726.467.985.5657.516.221.0909.0727.930.000
2019 (6)34.155.4700000052.015.227.0325.541.21-18.242.33-22.30024.141.0000036.220.022.425.2624.169.077.568.3154.147.34-0.4707.09100.850.000
2018 (5)32.38-3.0200000049.43-2.275.6-34.271.484.232.996.650023.9-0.54000036.220.021.38.6722.159.176.98-14.6750.444.93-3.4503.53-56.20.000
2017 (4)33.398.3700000050.5810.78.5273.881.42-0.72.81-10.30024.03-3.92000036.220.019.65.2620.2911.188.1836.5648.0712.18-0.1208.0681.120.000
2016 (3)30.819.6400000045.69-7.254.9-55.131.43-2.053.135.60025.01-1.5000036.220.018.6213.3318.258.895.99-35.142.851.01-1.5404.45-34.170.000
2015 (2)28.110.500000049.2619.1910.9265.961.4625.862.965.60025.39-23.75000036.22-0.4416.438.6616.7610.639.2398.4942.4221.48-2.4706.7648.570.000
2014 (1)25.43-6.2700000041.332.866.58-19.851.161.752.81-1.080033.3-13.44000036.380.015.1212.1715.1518.174.65-23.934.927.74-0.104.55-26.140.000
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)31.41-1.692.1500000000016.54-6.4512.591.28-59.87156.01.1320.21-7.381.6716.93-17.1200022.21-0.18-0.6300000036.220.00.028.040.06.4933.5910.319.9110.25-15.530.0871.881.7810.982.8191.67211.1113.05-0.31143.470.0000
23Q3 (19)31.95-10.53-5.5600000000017.682.8511.973.1910.3824.610.94-14.55-4.081.43-17.0-5.7300022.25-0.18-0.6300000036.220.00.028.040.06.4930.45-0.169.1412.1336.621.6670.624.7310.020.96-24.41135.6913.0928.9779.810.0000
23Q2 (18)35.719.6426.0900000000017.195.5913.992.8919.42-1.371.1-12.7-8.331.72-15.58-1.2500022.29-0.224.3100000036.220.00.028.046.496.4930.50.038.818.88-19.7825.9667.43-0.669.81.271007.14-12.4110.15-7.1419.410.0000
23Q1 (17)32.575.92-5.1500000000016.2810.828.462.42384.0231.511.263.2812.52.041.1632.2200022.34-0.044.300000036.220.00.026.330.04.3230.49-0.238.5811.0740.48182.467.884.818.59-0.1494.44-102.0210.93103.920.830.0000
22Q4 (16)30.75-9.1-26.400000000014.69-6.97-21.990.5-80.47-89.631.2224.4923.232.0133.052.7300022.35-0.184.2400000036.220.00.026.330.04.3230.569.538.797.88-20.9641.7364.770.99.97-2.526.32-144.135.36-26.37-52.440.0000
22Q3 (15)33.8319.46-24.0600000000015.794.71-20.932.56-12.6364.10.98-18.33-2.01.51-13.065.6300022.394.774.1900000036.220.00.026.330.04.3227.9-0.469.679.9741.42188.9964.194.5318.58-2.69-285.52-172.77.28-14.351.820.0000
22Q2 (14)28.32-17.53-42.9700000000015.080.47-20.082.93301.37220.081.27.148.111.7413.040.6100021.37-0.23-0.7400000036.220.00.026.334.3210.5428.03-0.189.667.0579.85202.5861.417.2918.761.45-79.05-68.888.5-21.5921.60.0000
22Q1 (13)34.34-17.81-27.1100000000015.01-20.29-13.740.73-84.85447.621.1213.133.71.5416.85-16.3400021.42-0.09-0.700000036.220.00.025.240.05.9628.08-0.049.643.92-29.5-17.357.24-2.825.676.9221.19112.2710.84-3.8235.50.0000
21Q4 (12)41.78-6.2213.3800000000018.83-5.7139.384.82208.97262.410.99-1.03.121.32-8.02-25.8600021.44-0.23-6.2500000036.220.00.025.240.05.9628.0910.429.215.5661.16-30.3358.98.812.425.7154.32423.8511.2757.6224.260.0000
21Q3 (11)44.55-10.2957.4200000000019.975.8339.361.56163.93-30.041.0-9.915.261.43-17.19-19.8300021.49-0.19-6.2400000036.220.00.025.245.965.9625.44-0.478.163.4548.07-60.9754.134.68-3.633.7-20.6621.137.152.29-12.050.0000
21Q2 (10)49.665.4127.0400000000018.878.4540.93-2.44-1061.9-221.391.112.78-4.311.73-6.01-21.6500021.53-0.19-6.800000036.220.00.023.820.00.025.56-0.28.172.33-50.84-63.8851.71-4.54-4.064.6642.941265.06.99-12.6215.540.0000
21Q1 (9)47.1127.8446.400000000017.428.7936.58-0.21-115.79-116.151.0812.5-12.21.843.56-22.4200021.57-5.68-6.6200000036.220.00.023.820.06.2425.61-0.436.84.74-40.6-12.3854.17-5.814.533.26199.08188.358.0-11.8365.120.0000
20Q4 (8)36.8530.217.9100000000013.51-5.726.711.33-40.366.40.961.0501.78-0.54000022.87-0.22-5.2600000036.220.00.023.820.06.2425.729.356.467.98-9.735.5657.512.396.221.09253.52331.919.0711.5627.930.0000
20Q3 (7)28.3-27.6-13.8200000000014.337.024.62.2310.950.450.95-18.1-5.01.79-19.07000022.92-0.78-4.9800000036.220.00.023.820.06.2423.52-0.476.728.8437.054.3756.174.216.14-0.71-77.5-4.418.1334.384.360.0000
20Q2 (6)39.0921.4720.3100000000013.395.15.432.0154.6234.01.16-5.69-12.122.21-6.93000023.10.0-4.2700000036.220.00.023.826.246.2423.63-1.466.926.4519.224.8853.94.016.35-0.489.1647.376.05251.7412.240.0000
20Q1 (5)32.18-5.77-6.2400000000012.740.63-1.621.34.0-36.891.2300.02.370000023.1-4.31-3.1900000036.220.00.022.420.05.2623.98-0.758.415.41-28.44-39.9651.82-4.29-1.18-3.69-685.11-99.461.72-75.74-75.980.0000
19Q4 (4)34.153.990.0000.0000.0000.012.66-7.590.01.25-43.690.00-100.00.00.0000.0000.024.140.080.0000.0000.036.220.00.022.420.00.024.169.620.07.56-10.740.054.142.310.0-0.4730.880.07.09-8.990.00.0000.0

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