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)0.08-11.110.17-37.040.01-90.91000.98-15.520.02-33.330.09-25.09.18-11.221.162.65000.140001.50.00000-0.60-0.600.138.33-0.470-0.010
2022 (9)0.0980.00.27-25.00.11266.67001.164.50.0300.1220.010.3414.831.130.00000001.5-33.920000-0.620-0.6200.12200.0-0.50-0.010
2021 (8)0.05150.00.36-2.70.030.0001.119.9-0.3400.1-28.579.01-35.011.13-26.14000.01-80.0002.270.00000-1.420-1.4200.04-33.33-1.380-0.010
2020 (7)0.02-50.00.3737.040.030001.01-15.83-0.0800.14-6.6713.8610.891.53-3.16000.050002.270.00000-1.080-1.0800.06-45.45-1.020-0.010
2019 (6)0.04100.00.27-27.03000.010.01.2-28.990.0433.330.1525.012.5076.041.58-2.470000002.270.00000-1.080-1.0800.1110.0-0.970-0.010
2018 (5)0.02-50.00.37-38.33000.0101.69-9.140.0300.12-52.07.10-47.171.62-14.740000002.27-54.140000-1.120-1.1200.1100.0-1.020-0.010
2017 (4)0.04-33.330.6-29.410.1-95.43001.86-9.27-0.0500.25-3.8513.445.981.9-2.060000004.952.060000-3.990-3.9900.05-54.55-3.940-0.010
2016 (3)0.06-62.50.85-40.562.190002.05-21.46-1.1800.26-58.7312.68-47.461.94-27.34000.1-94.850.010.04.850.00000-3.990-3.9900.1183.33-3.880-0.010
2015 (2)0.16-69.231.43-4.6700002.61-32.21-0.9600.63-33.6824.14-2.182.67-9.8001.941.570.01-83.334.850.00000-2.830-2.8300.06500.0-2.770-0.000
2014 (1)0.52-8.771.5-3.2300003.855.77-0.200.9520.2524.6813.692.96-0.34001.9100.06-25.04.85-2.610000-1.850-1.8500.010-1.8400.000
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)0.0833.33-11.110.17-45.16-37.040.010.0-90.910000.264.0-3.70.02000.09-35.71-25.09.18-35.06-11.221.160.872.650000.14180.000001.50.00.0000000-0.63.233.23-0.63.233.230.13-13.338.33-0.470.06.0-0.010.982.94
23Q3 (19)0.06-50.0200.00.313.33-8.820.010-50.00000.254.17-26.470100.0-100.00.1455.56-26.3214.1469.7-13.661.150.88-1.710000.05000001.50.00.0000000-0.621.590.0-0.621.590.00.150.07.14-0.472.082.08-0.010.990.99
23Q2 (18)0.12200.0200.00.336.36-3.230-100.0-100.00000.244.35-27.27-0.01000.09-18.18-25.08.33-11.36-23.611.142.7-1.720000000001.50.0-33.92000000-0.63-1.6155.32-0.63-1.6155.320.1536.3666.67-0.485.8863.64-0.012.07.0
23Q1 (17)0.04-55.56-20.00.22-18.52-40.540.1-9.09233.330000.23-14.814.550000.11-8.3322.229.40-9.128.641.11-1.77-5.130000000001.50.0-33.92000000-0.620.056.03-0.620.056.030.11-8.33120.0-0.51-2.062.5-0.01-1.029.18
22Q4 (16)0.09350.080.00.27-20.59-25.00.11450.0266.670000.27-20.590.00-100.0100.00.12-36.8420.010.34-36.8414.831.13-3.420.000000-100.00001.50.0-33.92000000-0.620.056.34-0.620.056.340.12-14.29200.0-0.5-4.1763.77-0.01-1.0111.11
22Q3 (15)0.02-50.0-50.00.349.686.250.02-33.33-33.330000.343.0321.430.02000.1958.3372.7316.3850.1462.31.170.86-20.4100000-100.00001.5-33.92-33.92000000-0.6256.0342.06-0.6256.0342.060.1455.56180.0-0.4863.6452.94-0.017.0-23.0
22Q2 (14)0.04-20.033.330.31-16.22-13.890.030.00.00000.3350.022.2200-100.00.1233.33-20.010.9126.06-18.551.16-0.85-22.6700000-100.00002.270.00.0000000-1.410.0-31.78-1.410.0-31.780.0980.080.0-1.322.94-29.41-0.014.3-32.26
22Q1 (13)0.050.0150.00.372.780.00.030.00.00000.22-18.52-24.140100.0100.00.09-10.0-35.718.65-3.94-34.481.173.54-22.00000-100.0-100.00002.270.00.0000000-1.410.7-28.18-1.410.7-28.180.0525.0-28.57-1.361.45-32.04-0.011.12-37.08
21Q4 (12)0.0525.0150.00.3612.5-2.70.030.00.00000.27-3.578.0-0.340-750.00.1-9.09-28.579.01-10.73-35.651.13-23.13-26.140000.01-50.0-80.00002.270.00.0000000-1.42-32.71-31.48-1.42-32.71-31.480.04-20.0-33.33-1.38-35.29-35.29-0.01-39.77-40.91
21Q3 (11)0.0433.33100.00.32-11.1114.290.030.00.00000.283.7-9.680-100.000.11-26.67-26.6710.09-24.65-31.381.47-2.0-6.960000.02-33.33-60.00002.270.00.0000000-1.070.0-2.88-1.070.0-2.880.050.0-50.0-1.020.0-8.51-0.010.0-6.5
21Q2 (10)0.0350.0-25.00.36-2.744.00.030.000000.27-6.928.570.03250.0400.00.157.14-11.7613.391.4-18.861.50.0-3.850000.03-25.000002.270.00.0000000-1.072.73-2.88-1.072.73-2.880.05-28.57-61.54-1.020.97-12.09-0.010.81-9.76
21Q1 (9)0.020.0-50.00.370.0105.560.030.000000.2916.026.09-0.0250.033.330.140.0-6.6713.21-5.661.261.5-1.96-4.460000.04-20.000002.270.00.0000000-1.1-1.850.9-1.1-1.850.90.0716.67-46.15-1.03-0.98-5.1-0.01-1.64-11.48
20Q4 (8)0.020.0-50.00.3732.1437.040.030.0000-100.00.25-19.35-7.41-0.040-233.330.14-6.67-6.6714.00-4.812.01.53-3.16-3.160000.050.000002.270.00.0000000-1.08-3.850.0-1.08-3.850.00.06-40.0-45.45-1.02-8.51-5.15-0.01-5.65-10.48
20Q3 (7)0.02-50.0-33.330.2812.012.00.030000-100.00.3147.62-3.120100.0-100.00.15-11.76-25.014.71-10.901.581.280.640000.05000002.270.00.0000000-1.040.06.31-1.040.06.310.1-23.08-23.08-0.94-3.34.08-0.01-3.05-3.82
20Q2 (6)0.040.033.330.2538.894.170000000.21-8.7-36.36-0.0166.6700.1713.3313.3316.5026.5401.56-0.64-0.640000000002.270.00.0000000-1.046.317.14-1.046.317.140.130.018.18-0.917.149.9-0.01-0.742.22
20Q1 (5)0.040.0100.00.18-33.33-37.930000-100.0-100.00.23-14.81-17.86-0.03-200.0-400.00.150.036.3613.044.3501.57-0.630.640000000002.270.00.0000000-1.11-2.780.0-1.11-2.780.00.1318.1844.44-0.98-1.033.92-0.01-0.743.68
19Q4 (4)0.0433.330.00.278.00.0000.00.010.00.00.27-15.620.00.03200.00.00.15-25.00.012.5000.01.580.640.0000.0000.0000.02.270.00.0000.0000.0-1.082.70.0-1.082.70.00.11-15.380.0-0.971.020.0-0.010.730.0

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