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)36.88-25.360000000011.013.28000.000000.5900000195.760.091.413.8417.884260.9838.83-31.43148.132.11-12.58026.25-32.730.000
2022 (9)49.4133.360000000010.66-54.13000.00000000000195.76-0.0288.038.60.410.056.63-14.98145.07-2.03-17.61039.02-41.840.000
2021 (8)37.0577.70000000023.247.05000.00000000000195.790.081.068.490.410.066.614.05148.086.420.48-92.2867.09-4.480.000
2020 (7)20.85-45.450000000021.714.27000.00000000000195.790.074.728.950.410.064.021.11139.155.176.2229.8570.243.130.000
2019 (6)38.22-8.350000000020.82-5.79000.00000000000195.797.6568.5810.70.4136.6763.32-15.81132.31-3.754.7948.368.11-13.170.000
2018 (5)41.711.80000000022.15.24000.00000000000181.884.8161.9511.320.311.1175.210.78137.465.33.2316050.078.445.080.000
2017 (4)37.3-13.620000000021.099.05000.00000000000173.533.3155.656.040.2792.8674.636.86130.546.590.02074.656.990.000
2016 (3)43.18-24.30000000010.55-67.98000.00000000000167.970.052.4823.190.14-94.3869.84-9.18122.470.39-0.07069.77-9.570.000
2015 (2)57.04-24.620000000032.952.94000.00000000000167.970.042.629.132.49-67.9576.930.87121.9922.570.25077.1536.770.000
2014 (1)75.6780.470000000032.0121.2000.00000000000167.970.032.9931.597.77484.2158.7615.2899.5328.64-2.35056.4130.160.000
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)36.8843.89-25.360000000000003.35-51.73161.240000.00000000.590.00000000195.760.00.091.410.03.8417.880.04260.9838.839.04-31.43148.132.232.11-12.5831.8228.5626.2552.97-32.730.0000
23Q3 (19)25.6315.87-4.010000000000006.945.3149.890000.00000000.5900000000195.760.00.091.410.03.8417.880.04260.9835.6124.25-42.08144.95.03-3.35-18.45-15.249.9117.1635.65-58.150.0000
23Q2 (18)22.122.5-5.110000000000006.59212.2740.810000.0000000000000000195.760.00.091.413.843.8417.884260.984260.9828.66-43.54-49.59137.96-0.89-5.05-16.01-6.38-9.9612.65-64.58-70.090.0000
23Q1 (17)21.58-56.3215.46000000000000-5.87-7.31-186.20000.0000000000000000195.760.0-0.0288.030.08.60.410.00.050.76-10.37-30.86139.2-4.05-10.13-15.0514.54-98.5535.71-8.48-45.760.0000
22Q4 (16)49.4185.0633.36000000000000-5.47-218.14-218.910000.0000000000000000195.760.0-0.0288.030.08.60.410.00.056.63-7.89-14.98145.07-3.24-2.03-17.6114.01-3768.7539.02-4.83-41.840.0000
22Q3 (15)26.714.5433.230000000000004.63-1.07-27.090000.0000000000000000195.760.0-0.0288.030.08.60.410.00.061.488.14-0.89149.923.194.47-20.48-40.66-1052.5641.0-3.05-36.120.0000
22Q2 (14)23.3124.7212.50000000000004.68-31.28-29.730000.0000000000000000195.76-0.02-0.0288.038.68.60.410.00.056.85-22.572.12145.29-6.25.94-14.56-92.08-430.1642.29-35.77-29.610.0000
22Q1 (13)18.69-49.55-10.360000000000006.8148.0420.960000.0000000000000000195.790.00.081.060.08.490.410.00.073.4210.225.41154.894.66.98-7.58-1679.17-257.2665.84-1.86-11.590.0000
21Q4 (12)37.0584.8877.70000000000004.6-27.56-26.520000.0000000000000000195.790.00.081.060.08.490.410.00.066.617.384.05148.083.196.420.48-77.67-92.2867.094.53-4.480.0000
21Q3 (11)20.04-3.28-18.240000000000006.35-4.6578.870000.0000000000000000195.790.00.081.060.08.490.410.00.062.0311.427.36143.54.647.972.15-51.25-63.6864.186.820.750.0000
21Q2 (10)20.72-0.62-25.330000000000006.6618.2936.480000.0000000000000000195.790.00.081.068.498.490.410.00.055.67-20.071.66137.14-5.285.584.41-8.51-17.4260.08-19.32-0.030.0000
21Q1 (9)20.850.0-13.810000000000005.63-10.06-20.030000.0000000000000000195.790.00.074.720.08.950.410.00.069.658.79-0.94144.784.053.934.82-22.51-6.7774.476.02-1.340.0000
20Q4 (8)20.85-14.93-45.450000000000006.2676.3436.980000.0000000000000000195.790.00.074.720.08.950.410.00.064.0210.81.11139.154.695.176.225.0729.8570.2410.273.130.0000
20Q3 (7)24.51-11.68-12.210000000000003.55-27.25-21.460000.0000000000000000195.790.07.6574.720.08.950.410.00.057.785.51-13.15132.912.33-1.935.9210.8628.4263.75.99-10.460.0000
20Q2 (6)27.7514.72-10.110000000000004.88-30.68-20.260000.0000000000000000195.790.07.6574.728.958.950.410.00.054.76-22.12-11.69129.89-6.76-0.855.343.298.9860.1-20.38-10.180.0000
20Q1 (5)24.19-36.71-23.790000000000007.0454.0525.710000.0000000000000000195.790.07.6568.580.010.70.410.036.6770.3111.04-13.0139.35.28-2.635.177.9315.475.4810.82-11.510.0000
19Q4 (4)38.2236.890.0000.0000.0000.0000.04.571.110.0000.00.0000.0000.0000.0000.0000.0195.797.650.068.580.00.00.410.00.063.32-4.820.0132.31-2.370.04.793.90.068.11-4.260.00.0000.0

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