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)2.74-6.80000003.44-6.010.0100.55-1.7915.994.5005.6872.6400008.640.00000-0.820-0.8201.8100.9900.02-16.36
2022 (9)2.945.00000003.667.02-0.2300.565.6615.30-1.27003.29-13.1900008.640.120000-0.830-0.830-0.370-1.200.039.07
2021 (8)2.8-9.090000003.42-25.33-0.3900.53-31.1715.50-7.82003.79-2.5700008.630.230000-0.670-0.6700.14-68.18-0.5300.02-1.49
2020 (7)3.08-24.140000004.58-30.920.01-98.730.77-10.4716.8129.61003.8925.0800008.610.470000-0.280-0.2800.4400.1600.02-51.38
2019 (6)4.0618.020000006.6310.50.79102.560.86-46.9112.97-51.96003.1118.2500008.570.00000-0.260-0.260-0.220-0.4800.0525.15
2018 (5)3.4410.970000006.063.040.3901.62102.527.0024.2002.6366.4600008.570.00000-1.040-1.040-0.590-1.6300.04161.03
2017 (4)3.12.990000003.686.36-0.6300.895.1221.7483.46001.5812.06000.01-90.08.570.00000-1.430-1.4300.050-1.3800.0251.06
2016 (3)3.01-0.990000003.460.58-0.7700.415.1311.854.52001.41-8.44000.1-69.78.570.00000-0.790-0.790-0.080-0.8700.01491.81
2015 (2)3.0432.750.15000003.44-13.57-3.100.39-26.4211.34-14.86001.54-3.75000.3310.08.57-0.815.080.000-6.050-0.9700.0650.0-5.9900.00-74.62
2014 (1)2.29-51.790000003.98-42.9-2.0200.53-26.3913.3228.91001.6171.19000.3-66.298.64-1.145.080.00.01-85.71-2.502.59-51.860.040-2.4600.010
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)2.74-4.2-6.80000000000.79-8.141.28-0.1-1100.016.670.5522.22-1.7916.0321.875.090005.6842.072.640000008.640.00.0000000-0.82-12.331.2-0.82-12.331.21.81596.15589.190.99310.64182.50.02-13.78-16.36
23Q3 (19)2.86-0.35-8.920000000000.86-1.156.170.01-93.33108.330.45-19.642.2713.16-20.8210.050004.0-3.3833.330000008.640.00.0000000-0.731.356.41-0.731.356.410.26-3.7142.62-0.470.066.190.020.08-4.62
23Q2 (18)2.87-0.35-4.970000000000.87-4.4-27.50.15350.0-11.760.5633.33-23.2916.6246.39-12.590004.1412.528.170000008.640.00.0000000-0.7416.85-12.12-0.7416.85-12.120.27800.0157.45-0.4745.3558.410.027.06-2.56
23Q1 (17)2.88-2.042.860000000000.9116.673.41-0.0650.062.50.42-25.05.011.35-25.61-2.380003.6811.853.080000008.640.00.12000000-0.89-7.23-7.23-0.89-7.23-7.230.03108.110.0-0.8628.33-7.50.02-9.460.0
22Q4 (16)2.94-6.375.00000000000.78-3.7-1.27-0.120.042.860.5627.275.6615.2627.62-1.540003.299.67-13.190000008.640.00.12000000-0.83-6.41-23.88-0.83-6.41-23.88-0.3739.34-364.29-1.213.67-126.420.03-1.689.07
22Q3 (15)3.143.979.410000000000.81-32.5-16.49-0.12-170.59-175.00.44-39.73-26.6711.96-37.11-26.670003.0-7.12-13.290000008.640.00.12000000-0.78-18.18-69.57-0.78-18.18-69.57-0.61-29.79-190.48-1.39-23.01-107.460.032.252.5
22Q2 (14)3.027.860.330000000001.236.3650.00.17206.25194.440.7382.515.8719.0163.4915.870003.23-9.52-15.890000008.640.120.12000000-0.6620.48-6.45-0.6620.48-6.45-0.47-1666.67-230.56-1.13-41.25-334.620.039.8710.96
22Q1 (13)2.80.05.660000000000.8811.392.33-0.1623.810.00.4-24.53-35.4811.63-24.97-19.350003.57-5.8-17.170000008.630.00.23000000-0.83-23.88-88.64-0.83-23.88-88.640.03-78.57-96.47-0.8-50.94-295.120.02-1.25-0.94
21Q4 (12)2.8-2.44-9.090000000000.79-18.56-24.76-0.21-231.25-1150.00.53-11.67-31.1715.50-4.95-7.820003.799.54-2.570000008.630.00.23000000-0.67-45.65-139.29-0.67-45.65-139.290.14166.67-68.18-0.5320.9-431.250.02-7.61-1.49
21Q3 (11)2.87-4.65-2.050000000000.9721.25-14.160.16188.8977.780.6-4.76-35.4816.30-0.62-16.370003.46-9.95.810000008.630.00.23000000-0.4625.81-70.37-0.4625.81-70.37-0.21-158.33-5.0-0.67-157.69-42.550.0310.69-48.98
21Q2 (10)3.0113.581.690000000000.8-6.98-36.51-0.18-12.5-800.00.631.61-35.0516.4113.79-9.510003.84-10.9-5.190000008.630.230.23000000-0.62-40.91-72.22-0.62-40.91-72.220.36-57.65-47.83-0.26-163.41-178.790.02-1.91-45.91
21Q1 (9)2.65-13.96-16.670000000000.86-18.1-24.56-0.16-900.0-100.00.62-19.48-29.5514.42-14.24-3.00004.3110.856.160000008.610.00.47000000-0.44-57.14-29.41-0.44-57.14-29.410.8593.18254.550.41156.25146.070.02-1.8-51.5
20Q4 (8)3.085.12-24.140000000001.05-7.08-15.320.02-77.78200.00.77-17.2-10.4716.81-13.7729.810003.8918.9625.080000008.610.00.47000000-0.28-3.7-7.69-0.28-3.7-7.690.44320.0300.00.16134.04133.330.02-52.15-51.38
20Q3 (7)2.93-1.01-31.540000000001.13-10.32-33.920.09550.0-50.00.93-4.12-34.5119.507.5300003.27-19.264.140000008.610.00.47000000-0.2725.0-17.39-0.2725.0-17.39-0.2-128.99-66.67-0.47-242.42-34.290.0517.35-2.1
20Q2 (6)2.96-6.92-21.070000000001.2610.53-31.15-0.0275.0-108.00.9710.23-44.8918.1321.9700004.0546.7441.610000008.610.470.47000000-0.36-5.8812.2-0.36-5.8812.20.69225.45322.580.33137.08145.830.04-12.04-16.49
20Q1 (5)3.18-21.67-5.640000000001.14-8.06-38.71-0.08-300.0-121.050.882.33-41.3314.8614.7700002.76-11.25-4.830000008.570.00.0000000-0.34-30.7748.48-0.34-30.7748.48-0.55-150.0-103.7-0.89-85.424.30.05-1.5631.38
19Q4 (4)4.06-5.140.0000.0000.0000.01.24-27.490.0-0.02-111.110.00.86-39.440.012.9500.0000.03.11-0.960.0000.0000.08.570.00.0000.0000.0-0.26-13.040.0-0.26-13.040.0-0.22-83.330.0-0.48-37.140.00.05-3.650.0

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