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)61.7821.64000000008.65-7.49000.00000000000127.432.9132.8710.497.2909.93-4.5250.0924.73-2.5907.3400.000
2022 (9)50.795.13000000009.352.75000.00000000000123.832.929.7510.880010.46.4540.169.73-17.740-7.3400.000
2021 (8)48.3158.24000000009.119.27000.00000000000120.346.5326.839.38009.7726.2336.613.423.7-32.2313.472.050.000
2020 (7)30.537.73000000007.63-1.42000.00000000000112.964.5124.5310.6007.74-1.5332.277.145.4649.1813.214.580.000
2019 (6)28.34-3.57000000007.7461.25000.00000000000108.093.922.185.770.0740.07.8695.0430.1220.243.66646.9411.52154.870.000
2018 (5)29.39-29.32000000004.86.19000.00000000000104.033.720.976.450.05-89.364.03-5.1825.052.580.49-10.914.52-5.830.000
2017 (4)41.584.16000000004.52-30.25000.00000000000100.3221.8719.710.430.4704.25-31.5624.421.580.5504.8-16.810.000
2016 (3)39.9217.93000000006.489.64000.0000000000082.325.6917.8411.08006.212.3124.048.58-0.4405.77-8.990.000
2015 (2)33.85-17.6000000005.9116.11000.0000000000077.895.216.0610.15006.0725.4122.149.170.2758.826.3426.550.000
2014 (1)41.0823.4000000005.0921.48000.0000000000074.042.6914.584.590.8604.84126.1720.2826.120.1705.01291.410.000
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)61.7832.8621.640000000000001.74-21.2716.00000.0000000000000000127.430.02.9132.870.010.497.290.009.9326.34-4.5250.094.3124.73-2.5980.3585.47.34237.97200.00.0000
23Q3 (19)46.532.7155.470000000000002.21-14.674.250000.0000000000000000127.430.02.9132.870.010.497.290.007.8637.41-11.6948.024.6624.21-13.18-16.5337.0-5.324.8355.740.0000
23Q2 (18)35.04-20.677.060000000000002.5922.17-11.60000.0000000000000000127.432.912.9132.8710.4910.497.29005.72-54.42-18.445.888.4624.81-11.31-16.9632.48-5.59-294.142.610.0000
23Q1 (17)44.17-13.0315.60000000000002.1241.33-24.290000.0000000000000000123.830.02.929.750.010.8800012.5520.67-9.5242.35.333.93-9.6745.49-121.282.88139.24-69.680.0000
22Q4 (16)50.7969.815.130000000000001.5-29.25-29.910000.0000000000000000123.830.02.929.750.010.8800010.416.856.4540.163.889.73-17.7415.2-579.46-7.3438.94-154.490.0000
22Q3 (15)29.91-8.622.750000000000002.12-27.65-10.170000.0000000000000000123.830.02.929.750.010.880008.926.9617.4138.665.1712.35-20.92-24.9-547.01-12.02-23.41-198.040.0000
22Q2 (14)32.73-14.3421.850000000000002.934.6426.840000.0000000000000000123.832.92.929.7510.8810.880007.01-49.4641.3336.76-9.6815.63-16.75-283.3-433.0-9.74-202.53-197.50.0000
22Q1 (13)38.21-20.9131.260000000000002.830.8422.810000.0000000000000000120.340.02.8926.830.09.3800013.8741.9733.8840.711.216.65-4.37-218.11-260.669.5-29.47-27.370.0000
21Q4 (12)48.3165.9658.240000000000002.14-9.3215.050000.0000000000000000120.340.06.5326.830.09.380009.7728.8926.2336.66.3613.423.7-20.94-32.2313.479.872.050.0000
21Q3 (11)29.118.38-8.60000000000002.362.1628.960000.0000000000000000120.340.011.3326.830.020.960007.5852.82-45.6234.418.24-4.734.68-6.9614.1512.2622.72-32.040.0000
21Q2 (10)26.86-7.73-15.510000000000002.311.3229.050000.0000000000000000120.342.8911.3326.839.3820.960004.96-52.12-58.6731.79-8.89-6.995.0384.9319.489.99-23.62-38.370.0000
21Q1 (9)29.11-4.6515.520000000000002.2822.586.050000.0000000000000000116.963.548.2124.530.010.600-100.010.3633.853.3934.898.128.092.72-50.18386.3213.08-0.9144.210.0000
20Q4 (8)30.53-4.147.730000000000001.861.64-8.370000.0000000000000000112.964.514.5124.5310.610.600-100.07.74-44.48-1.5332.27-10.667.145.4633.1749.1813.2-26.8314.580.0000
20Q3 (7)31.850.1930.370000000000001.832.23-11.170000.0000000000000000108.090.00.022.180.00.000-100.013.9416.17139.1136.125.6828.634.1-2.61-5.9618.0411.2977.040.0000
20Q2 (6)31.7926.150.510000000000001.79-16.74-5.290000.0000000000000000108.090.00.022.180.00.00-100.0-100.012.019.76218.334.185.8931.314.21543.16-0.9416.2178.72102.120.0000
20Q1 (5)25.2-11.08-16.940000000000002.155.9122.160000.0000000000000000108.090.03.922.180.05.770.070.040.010.0227.4873.0632.287.1720.4-0.95-125.96-132.099.07-21.273.660.0000
19Q4 (4)28.3416.00.0000.0000.0000.0000.02.03-1.460.0000.00.0000.0000.0000.0000.0000.0108.090.00.022.180.00.00.070.00.07.8634.820.030.127.260.03.66-16.060.011.5213.050.00.0000.0

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