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)2.4221.00.0901.1224.440019.686.840.45-32.840.1271.430.6160.455.4615.680.15-6.253.8563.830.080.01.930.00.895.95001.49.382.297.51001.49.380.000
2022 (9)2.0-58.07000.9-6.250018.426.540.67-39.090.0716.670.389.514.7218.590.160.02.35-8.910.08-11.111.930.00.8421.74001.28-26.012.13-11.98001.28-26.010.000
2021 (8)4.77182.25000.9668.420017.299.221.18.910.0650.00.3537.333.9812.750.160.02.5815.180.09-25.01.9311.560.6916.95001.7328.152.4224.74001.7328.150.000
2020 (7)1.6938.52000.57-26.920015.8312.991.0118.820.040.00.25-11.53.5311.010.1602.2464.710.1233.331.739.490.5918.0001.3548.351.9436.62001.3548.350.000
2019 (6)1.22-32.221.100.78129.410014.016.620.85-10.530.04-42.860.29-46.413.1813.57001.36-20.00.0912.51.5820.610.521.95000.91-4.211.424.41000.91-4.210.000
2018 (5)1.824.14000.3400013.146.660.95-10.380.0716.670.539.392.816.18001.750.440.08-20.01.3150.570.4136.67000.95-10.381.360.0000.95-10.380.000
2017 (4)1.45000000012.3201.0600.0600.4902.410001.1300.100.8700.30001.0601.360001.0600.000
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)2.423.4221.00.09001.12-1.7524.440005.182.179.980.120.071.430.129.0971.430.616.4860.535.465.8115.680.150.0-6.253.853.7763.830.0833.330.01.930.00.00.890.05.950001.410.249.382.296.027.510001.410.249.380.0000
23Q3 (19)2.3414.7132.950001.147.5539.020005.076.076.960.1250.0-20.00.1183.33175.00.5780.18158.965.162.7914.920.15-6.25-6.253.717.8589.290.06-14.29-25.01.930.00.00.892.35.950001.270.04.12.160.934.850001.270.04.10.0000
23Q2 (18)2.04-10.53-23.020001.06-5.3627.710004.783.023.690.08-33.33-60.00.0620.020.00.3218.9213.775.023.5117.290.160.00.03.446.560.750.070.0-12.51.930.00.00.870.08.750001.276.72-5.932.143.880.00001.276.72-5.930.0000
23Q1 (17)2.2814.0-39.3600-100.01.1224.4434.940004.64-1.496.420.1271.43-52.00.05-28.570.00.27-29.64-6.424.852.7519.160.160.00.03.2337.4539.220.07-12.5-22.221.930.00.00.873.5726.090001.19-7.03-40.22.06-3.29-23.130001.19-7.03-40.20.0000
22Q4 (16)2.013.64-58.070000.99.76-6.250004.71-0.637.780.07-53.33-63.160.0775.016.670.3871.779.514.725.1218.590.160.00.02.3519.9-8.910.080.0-11.111.930.00.00.840.021.740001.284.92-26.012.133.4-11.980001.284.92-26.010.0000
22Q3 (15)1.76-33.58-27.8700-100.00.82-1.2-12.770004.742.824.180.15-25.0-51.610.04-20.00.00.22-20.84-6.194.494.9123.350.160.00.01.96-8.41-15.150.080.0-20.01.930.03.760.845.021.740001.22-9.63-20.782.06-3.74-7.620001.22-9.63-20.780.0000
22Q2 (14)2.65-29.52-5.020-100.0-100.00.830.0-11.70004.615.739.240.2-20.0-28.570.050.025.00.28-2.1814.664.285.1616.620.160.00.02.14-7.76-8.150.08-11.11-27.271.930.011.560.815.9435.590001.35-32.16-30.772.14-20.15-15.750001.35-32.16-30.770.0000
22Q1 (13)3.76-21.17107.730.20-16.670.83-13.5433.870004.36-0.235.060.2531.58-21.880.05-16.6725.00.29-17.6715.144.072.2614.330.160.00.02.32-10.0810.480.090.0-18.181.930.011.560.690.016.950001.9915.0319.162.6810.7419.110001.9915.0319.160.0000
21Q4 (12)4.7795.49182.250-100.000.962.1368.420004.37-3.968.170.19-38.71-17.390.0650.050.00.3547.143.853.989.3412.750.160.00.02.5811.6915.180.09-10.0-25.01.933.7611.560.690.016.950001.7312.3428.152.428.5224.740001.7312.3428.150.0000
21Q3 (11)2.44-12.5448.780.46-25.81360.00.940.0-9.620004.557.8213.750.3110.7140.910.040.00.00.24-3.24-53.243.64-0.823.120.160.002.31-0.8635.090.1-9.0966.671.867.517.510.6916.9516.950001.54-21.0337.52.23-12.230.410001.54-21.0337.50.0000
21Q2 (10)2.7954.1465.090.62158.33-38.00.9451.61-9.620004.221.697.380.28-12.53.70.040.00.00.24-1.77-76.053.673.0910.880.160.002.3310.9525.950.110.057.141.730.06.790.590.00.00001.9516.77116.672.5412.8970.470001.9516.77116.670.0000
21Q1 (9)1.817.100.24000.628.7700004.152.7200.3239.1300.040.000.25-25.7403.560.8500.160.002.1-6.2500.11-8.3301.730.000.590.000001.6723.702.2515.9800001.6723.700.0000
20Q4 (8)1.693.0500-100.000.57-45.1900004.041.000.234.5500.040.000.33-33.7503.530.000.16002.2430.9900.12100.001.730.000.590.000001.3520.5401.9413.4500001.3520.5400.0000
20Q3 (7)1.64-2.9600.1-90.001.040.000004.01.7800.22-18.5200.040.000.50-50.4403.536.6500001.71-7.5700.06-14.2901.736.7900.590.000001.1224.4401.7114.7700001.1224.4400.0000
20Q2 (6)1.69001.0001.04000003.93000.27000.04001.02003.31000001.85000.07001.62000.59000000.9001.49000000.9000.0000

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