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)5.81-64.6600000010.56-55.65-2.1202.3-49.7821.7813.233.57-5.0500000.04-33.339.190.06.485.37004.65-52.7911.13-30.440.0204.67-50.890.000
2022 (9)16.44-7.1700000023.8127.123.3-2.374.5854.2119.2421.313.7630.100000.060.09.190.556.155.85009.852.3916.03.69-0.3409.511.930.000
2021 (8)17.7114.4800000018.73-18.883.38-42.812.97-52.8615.86-41.882.8938.9400000.06-45.459.140.05.8111.09009.62-15.7615.43-7.27-0.2909.33-12.640.000
2020 (7)15.4715.3600000023.098.15.9131.336.346.5127.2835.532.087.7700000.11-8.339.140.445.239.410011.4218.8316.6415.64-0.74010.6814.220.000
2019 (6)13.41-34.5500000021.36-9.574.5-35.444.3-13.1320.13-3.941.93-23.1100000.12-20.09.10.04.7817.16009.61-7.2414.39-0.35-0.2609.35-3.810.000
2018 (5)20.490.2900000023.6215.846.976.254.9519.2820.962.972.5115.1400000.150.09.10.444.0819.30010.3620.7514.4420.33-0.6409.7218.830.000
2017 (4)20.43-20.100000020.39-3.366.56-25.034.1564.6820.3570.422.1818.4800000.1509.06-0.773.4234.12008.58-25.012.0-14.22-0.408.18-21.650.000
2016 (3)25.5715.1300000021.14.048.75-11.532.52-58.2111.94-59.831.8429.580000009.1330.622.5563.460011.44-5.2213.992.72-1.0010.44-13.50.000
2015 (2)22.21261.7300000020.2855.169.8961.076.0384.9729.7319.211.4221.370000006.9926.41.5664.210012.0751.4413.6252.860012.0751.440.000
2014 (1)6.1477.4600000013.0782.86.14127.413.2694.0524.946.151.1720.620000005.5322.350.9539.71007.9782.388.9176.44007.9782.380.000
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)5.818.4-64.660000000002.9765.92-55.61-0.3171.82-126.52.316.16-49.7821.7857.0813.283.576.57-5.050000000.040.0-33.339.190.00.06.480.05.370004.65-6.25-52.7911.13-2.71-30.440.02166.67105.884.67-5.27-50.890.0000
23Q3 (19)5.36-41.55-63.690000000001.79-29.25-72.92-1.1-168.29-206.81.98-22.35-60.4813.873.86-42.993.35-3.74-4.290000000.04-20.033.339.190.00.06.480.05.370004.96-18.02-42.7311.44-8.7-22.75-0.0388.092.54.93-15.0-40.310.0000
23Q2 (18)9.1731.75-45.930000000002.53-22.63-57.9-0.41-36.67-145.562.556.25-42.1813.3525.61-46.083.48-4.134.190000000.05-16.6725.09.190.00.556.485.375.370006.05-10.9-20.7112.53-3.17-9.07-0.2519.35-257.145.8-10.49-23.280.0000
23Q1 (17)6.96-57.66-59.70000000003.27-51.12-27.49-0.3-125.64-250.02.4-47.6-27.4910.63-44.72-44.773.63-3.469.670000000.060.020.09.190.00.556.150.05.850006.79-31.07-30.7812.94-19.12-17.21-0.318.82-72.226.48-31.86-32.710.0000
22Q4 (16)16.4411.38-7.170000000006.691.2192.81.1713.591571.434.58-8.5854.2119.23-20.9421.263.767.4330.10000000.06100.00.09.190.00.556.150.05.850009.8513.742.3916.08.043.69-0.3415.0-17.249.5115.131.930.0000
22Q3 (15)14.76-12.97-8.150000000006.619.9873.041.0314.44221.885.0113.6148.6624.32-1.7859.633.54.7931.580000000.03-25.0-57.149.190.550.556.150.05.850008.6613.5-9.4114.817.47-3.71-0.4-471.430.08.269.26-9.830.0000
22Q2 (14)16.96-1.8-12.40000000006.0133.2611.30.9350.0-14.294.4133.23-5.9724.7628.6728.453.340.9136.330000000.04-20.0-50.09.140.00.06.155.855.850007.63-22.22-17.5113.78-11.84-8.5-0.0761.1186.547.56-21.5-13.40.0000
22Q1 (13)17.27-2.48-7.450000000004.5129.97-25.330.2185.71-89.693.3111.45-43.9919.2421.36-21.03.3114.5354.670000000.05-16.67-44.449.140.00.05.810.011.090009.811.98-26.5215.631.3-15.88-0.1837.9371.439.633.22-24.290.0000
21Q4 (12)17.7110.2114.480000000003.47-9.16-49.420.07-78.12-96.932.97-11.87-52.8615.864.08-41.882.898.6538.940000000.06-14.29-45.459.140.00.05.810.011.090009.620.63-15.7615.430.33-7.27-0.2927.560.819.331.86-12.640.0000
21Q3 (11)16.07-16.9930.540000000003.82-29.26-36.650.32-69.52-81.823.37-28.14-34.5615.24-20.97-36.632.668.5739.270000000.07-12.5-41.679.140.00.05.810.011.090009.563.354.3715.382.126.95-0.423.0852.949.164.9310.230.0000
21Q2 (10)19.363.7531.520000000005.4-10.61.311.05-45.8817.984.69-20.641.9619.28-20.87-10.322.4514.4918.930000000.08-11.11-33.339.140.00.555.8111.0911.090009.25-30.7125.1715.06-18.9519.33-0.5217.46-766.678.73-31.3719.10.0000
21Q1 (9)18.6620.6230.310000000006.04-11.9524.021.94-14.9197.965.91-6.1940.3824.36-10.7125.972.142.88-8.150000000.09-18.18-10.09.140.00.555.230.09.4100013.3516.926.0618.5811.6620.88-0.6314.86-320.012.7219.121.840.0000
20Q4 (8)15.4725.6715.360000000006.8613.7632.182.2829.55115.096.322.3346.5127.2813.4835.532.088.97.770000000.11-8.33-8.339.140.00.445.230.09.4100011.4224.6718.8316.6415.7215.64-0.7412.94-184.6210.6828.5214.220.0000
20Q3 (7)12.31-16.37-0.810000000006.0313.130.331.7697.7525.715.1511.9615.4724.0411.8501.91-7.28-18.380000000.120.0-14.299.140.550.445.230.09.410009.1623.957.0114.3813.957.88-0.85-1316.67-142.868.3113.371.220.0000
20Q2 (6)14.722.79-22.810000000005.339.45-6.490.89-9.18-29.374.69.265.9921.5011.1502.06-11.59-19.840000000.1220.0-7.699.090.0-0.115.239.419.410007.39-30.223.2112.62-17.895.7-0.0660.086.677.33-29.799.240.0000
20Q1 (5)14.326.79-34.40000000004.87-6.179.190.98-7.5524.054.21-2.0937.5819.34-3.9402.3320.73-3.720000000.1-16.67-28.579.09-0.11-0.114.780.017.1600010.5910.2-5.0215.376.810.92-0.1542.3172.2210.4411.66-1.60.0000
19Q4 (4)13.418.060.0000.0000.0000.05.19-13.640.01.06-24.290.04.3-3.590.020.1300.01.93-17.520.0000.0000.00.12-14.290.09.10.00.04.780.00.0000.09.6112.270.014.397.950.0-0.2625.710.09.3513.890.00.0000.0

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