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)8.0755.4900000010.7498.152.49122.321.77124.0516.4813.073.33-13.950.020000.03200.08.00.02.175.340.27-30.774.5958.827.0431.84-0.1104.4870.990.000
2022 (9)5.19-40.280000005.42-58.181.12-72.070.79-61.0814.58-6.953.8754.800000.010.08.00.02.0624.10.3914.712.89-50.265.34-31.63-0.2702.62-51.660.000
2021 (8)8.69106.4100000012.9621.014.0167.082.034.6415.66-13.532.516.2800000.010.08.010.041.6616.90.346.255.8139.337.8132.37-0.3905.4241.510.000
2020 (7)4.21-46.9100000010.7155.672.4158.061.9431.0818.11-15.792.1511.400000.010.07.274.761.426.770.3260.04.1739.465.930.82-0.3403.8343.450.000
2019 (6)7.9342.370000006.88-11.340.93-17.71.4859.1421.5179.491.93-40.2500000.010.06.940.01.339.920.2-16.672.99-5.684.51-2.38-0.3202.67-10.10.000
2018 (5)5.57-30.890000007.761.971.1359.150.93-56.5411.98-57.383.2334.5800000.010.06.940.01.216.140.24300.03.1721.924.6221.58-0.202.9725.850.000
2017 (4)8.064.810000007.61-9.730.71-42.282.14-26.7128.12-18.822.410.600000.010.06.946.611.1411.760.0602.6-10.963.8-3.55-0.2402.36-17.480.000
2016 (3)7.69-2.160000008.43-1.41.23-13.382.9221.6734.6423.42.178.500000.01-50.06.518.51.0215.91002.926.573.948.84-0.0602.864.760.000
2015 (2)7.8630.350.03000008.55-14.931.42-53.142.434.0828.0757.62.0-23.0800000.02100.06.08.50.8854.39002.74-24.523.62-13.81-0.0102.73-21.550.000
2014 (1)6.03-31.2400000010.0536.733.0342.251.795.9217.81-22.542.676.8700000.010.05.535.940.5758.33003.6348.774.250.0-0.1503.4873.130.000
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)8.078.3255.490000000002.79-14.15228.240.48-46.67900.01.77-9.69124.0516.48-26.0113.073.337.77-13.950.02000000.030.0200.08.00.00.02.170.05.340.270.0-30.774.5911.6858.827.047.3231.84-0.11-22.2259.264.4811.4470.990.0000
23Q3 (19)7.4522.3370.090000000003.2512.46228.280.911.111400.01.9612.64154.5522.27-16.29119.833.09-5.21-12.460000000.03200.0200.08.00.00.02.170.05.340.270.0-30.774.1127.6438.856.5615.921.26-0.0959.0943.754.0234.043.570.0000
23Q2 (18)6.0910.5321.80000000002.8959.6780.620.81161.2976.091.7435.9429.8526.619.12106.493.26-10.447.950000000.010.00.08.00.00.02.175.345.340.27-30.77-30.773.2234.1711.425.6616.75.99-0.224.3515.383.038.2514.070.0000
23Q1 (17)5.516.17-43.250000000001.81112.94-8.590.31616.67-53.731.2862.03-8.5724.3867.27111.593.64-5.9431.410000000.010.00.08.00.00.02.060.024.10.390.014.712.4-16.96-16.964.85-9.18-0.82-0.2314.8120.692.17-17.18-16.540.0000
22Q4 (16)5.1918.49-40.280000000000.85-14.14-71.95-0.06-200.0-107.320.792.6-61.0814.5843.86-6.953.879.6354.80000000.010.00.08.00.00.02.060.024.10.390.014.712.89-2.36-50.265.34-1.29-31.63-0.27-68.7530.772.62-6.43-51.660.0000
22Q3 (15)4.38-12.4-33.840000000000.99-38.12-73.880.06-86.96-95.620.77-42.54-63.5110.13-21.37-35.133.5316.8933.710000000.010.00.08.00.00.02.060.024.10.390.014.712.962.42-40.685.411.31-22.71-0.1638.4660.02.86.46-39.00.0000
22Q2 (14)5.0-48.51-34.550000000001.6-19.19-52.240.46-31.34-54.01.34-4.29-36.7912.8811.82-21.93.029.0314.830000000.010.00.08.00.010.042.0624.145.070.3914.7121.882.890.0-51.755.349.2-30.92-0.2610.3433.332.631.15-53.040.0000
22Q1 (13)9.7111.74154.860000000001.98-34.65-29.030.67-18.29-19.281.4-31.03-12.511.52-26.44-14.012.7710.811.240000000.010.00.08.00.010.041.660.016.90.340.06.252.89-50.26-42.084.89-37.39-27.34-0.2925.6417.142.6-52.03-43.970.0000
21Q4 (12)8.6931.27106.410000000003.03-20.05-15.360.82-40.15-2.382.03-3.794.6415.660.29-13.452.5-5.316.280000000.010.00.08.00.010.041.660.016.90.340.06.255.8116.4339.337.8111.5732.37-0.392.5-14.715.4218.0841.510.0000
21Q3 (11)6.62-13.3523.510000000003.7913.1321.091.3737.085.142.11-0.4710.4715.62-5.33-23.552.640.3820.550000000.010.00.08.010.0410.041.6616.916.90.346.256.254.99-16.6949.857.0-9.4438.07-0.4-2.56-5.264.59-18.0455.590.0000
21Q2 (10)7.64100.521.60000000003.3520.0737.31.020.48132.562.1232.536.7716.5023.12-11.122.635.6236.270000000.010.0-50.07.270.00.01.420.00.00.320.00.05.9920.04131.277.7314.8678.52-0.39-11.43-2.635.620.69153.390.0000
21Q1 (9)3.81-9.5-52.430000000002.79-22.0777.710.83-1.19112.821.6-17.5372.0413.40-25.955.192.4915.8130.370000000.010.0-50.07.270.04.761.420.06.770.320.060.04.9919.6647.636.7314.0737.35-0.35-2.94-12.94.6421.1551.140.0000
20Q4 (8)4.21-21.46-46.910000000003.5814.3861.990.8413.51133.331.941.5731.0818.10-11.41-16.02.15-1.8311.40000000.010.00.07.270.04.761.420.06.770.320.060.04.1725.2339.465.916.3730.82-0.3410.53-6.253.8329.8343.450.0000
20Q3 (7)5.36-28.72-25.240000000003.1328.2846.950.7472.0951.021.9123.2370.5420.4310.0502.1913.47-7.980000000.01-50.00.07.270.04.761.420.06.770.320.060.03.3328.5726.625.0717.0921.88-0.380.0-90.02.9533.4821.40.0000
20Q2 (6)7.52-6.12-11.010000000002.4455.4175.540.4310.26760.01.5566.6766.6718.5645.7101.931.05-32.750000000.020.0100.07.274.764.761.426.776.770.3260.060.02.59-23.3721.034.33-11.6317.98-0.38-22.58-137.52.21-28.0111.620.0000
20Q1 (5)8.011.0147.790000000001.57-28.9637.720.398.331200.00.93-37.168.1412.74-40.8601.91-1.04-40.310000000.02100.0100.06.940.00.01.330.09.920.20.0-16.673.3813.045.34.98.655.15-0.313.12-93.753.0714.980.660.0000
19Q4 (4)7.9310.60.0000.0000.0000.02.213.760.00.36-26.530.01.4832.140.021.5400.01.93-18.910.0000.0000.00.010.00.06.940.00.01.330.00.00.20.00.02.9913.690.04.518.410.0-0.32-60.00.02.679.880.00.0000.0

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