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)2.667.262.35-68.7100000.45400.00.0200.08166.6717.78-46.676.451.740.740000.12-33.3316.8842.090.660.000-8.520-7.860-0.010-8.5300.000
2022 (9)2.4853.097.51000000.09-87.5-1.7300.0350.033.331100.06.34311.6900000.18011.880.00.660.000-8.540-7.880-0.010-8.5500.000
2021 (8)1.62-72.260000000.720.00.4200.0202.7801.54000000011.8820.240.660.000-6.810-6.140-0.010-6.8200.000
2020 (7)5.84-16.690000000.72-71.76-0.280000.000000000009.8817.90.660.000-7.230-6.570-0.010-7.2400.000
2019 (6)7.015.410000002.556.69-0.1200.01-95.240.39-95.540.08700.00000008.380.00.660.000-6.950-6.280-0.030-6.9800.000
2018 (5)6.6540.00000002.39-75.88-0.2800.21-91.738.79-65.720.01-97.960000008.380.00.660.000-6.830-6.160-0.030-6.8600.000
2017 (4)4.7531.220000009.91-35.23-0.5802.54-46.4125.63-17.270.49-51.00.460.0000.020.08.380.00.660.000-6.550-5.890-0.030-6.5800.02-14.4
2016 (3)3.62-32.460.25-91.440.13-13.330015.3-9.41-1.5604.74-14.4430.98-5.551.0-35.480.46-6.12000.02-87.58.380.00.660.000-5.970-5.30-0.140-6.1100.02-59.57
2015 (2)5.362.292.92-35.110.15-92.540016.89-15.34-1.6205.54-26.8232.80-13.561.55-30.80.490.00.1300.16-60.08.380.00.660.000-4.410-3.740-0.110-4.5200.06-29.31
2014 (1)5.24-17.744.5-4.262.011082.350019.95-7.08-1.8607.5710.1937.9418.582.248.740.494.26000.4-6.988.380.00.660.000-2.790-2.130-0.110-2.900.08-11.67
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)2.663.917.262.35-14.23-68.710000000.17-37.04466.670.18263.64140.00.08-68.0166.6717.78-77.96-46.676.450.781.740.74-1.3300000.12-20.0-33.3316.886.1642.090.660.00.0000-8.522.180.23-7.862.240.25-0.010.00.0-8.532.180.230.00-100.0-100.0
23Q3 (19)2.56122.61128.572.740.0-47.410000000.2701250.0-0.1138.8978.00.252400.01150.080.65383.87222.586.40.160.950.75000000.15-6.25015.933.8433.840.660.00.0000-8.71-1.28-7.66-8.04-1.39-8.21-0.010.00.0-8.72-1.28-7.650.00-70.590
23Q2 (18)1.155.5-36.462.740.0-9.570000000-100.0-100.0-0.18-250.070.490.010.0-50.016.6733.33141.676.390.3189.610000000.160.0011.880.00.00.660.00.0000-8.6-2.14-13.31-7.93-2.32-14.43-0.010.00.0-8.61-2.14-13.290.00-15.090
23Q1 (17)1.09-56.05-6.032.74-63.5200000000.01-66.67-50.00.12126.67170.590.01-66.67-50.012.50-62.5356.256.370.47279.170000000.16-11.11011.880.00.00.660.00.0000-8.421.41-20.63-7.751.65-22.63-0.010.00.0-8.431.4-20.60.0118.590
22Q4 (16)2.48121.4353.097.5144.1500000000.0350.050.0-0.4510.0-145.450.0350.050.033.3333.331100.06.340.0311.690000000.180011.880.00.00.660.00.0000-8.54-5.56-25.4-7.88-6.06-28.34-0.010.00.0-8.55-5.56-25.370.0000
22Q3 (15)1.12-38.12-80.525.2171.9500000000.020.0-91.3-0.518.03-177.780.020.0025.00262.506.3488.13000000000011.880.020.240.660.00.0000-8.09-6.59-3.85-7.43-7.22-4.21-0.010.00.0-8.1-6.58-3.850.0000
22Q2 (14)1.8156.03-70.713.03000000000.020.0-95.65-0.61-258.82-662.50.020.0-77.786.90151.72-44.063.37100.6000000000011.880.020.240.660.00.0000-7.59-8.740.26-6.93-9.650.29-0.010.00.0-7.6-8.730.260.0000
22Q1 (13)1.16-28.4-81.350000000000.020.0100.0-0.17-117.1743.330.020.002.74-1.3701.689.09000000000011.880.020.240.660.00.0000-6.98-2.57.3-6.32-2.938.01-0.010.00.0-6.99-2.497.290.0000
21Q4 (12)1.62-71.83-72.260000000000.02-91.3-75.00.99650.0861.540.02002.78001.540000000000011.8820.2420.240.660.00.0000-6.8112.585.81-6.1413.886.54-0.010.00.0-6.8212.565.80.0000
21Q3 (11)5.75-6.963.60000000000.23-50.027.78-0.18-125.0-200.00-100.0-100.00.00-100.0-100.00000000000009.880.00.00.660.00.0000-7.79-2.37-9.72-7.13-2.59-10.71-0.010.00.0-7.8-2.36-9.70.0000
21Q2 (10)6.18-0.64-19.640000000000.464500.070.37-0.0873.3311.110.090800.012.3302008.220000000000009.880.00.00.660.00.0000-7.61-1.06-8.1-6.95-1.16-8.93-0.010.075.0-7.62-1.06-7.630.0000
21Q1 (9)6.226.51-3.860000000000.01-87.5-94.74-0.3-130.77000-100.00.000-100.00000000000009.880.017.90.660.00.0000-7.53-4.15-8.35-6.87-4.57-9.39-0.010.066.67-7.54-4.14-8.020.0000
20Q4 (8)5.845.23-16.690000000000.08-55.56-91.3-0.13-116.67-244.440-100.0-100.00.00-100.0-100.000-100.00000000009.880.017.90.660.00.0000-7.23-1.83-4.03-6.57-2.02-4.62-0.010.066.67-7.24-1.83-3.720.0000
20Q3 (7)5.55-27.83-19.680000000000.18-33.33-45.45-0.0633.3314.290.010.0-90.00.649.62000-100.00000000009.880.017.90.660.00.0000-7.1-0.85-1.0-6.44-0.94-1.1-0.0175.066.67-7.11-0.42-0.710.0000
20Q2 (6)7.6918.8639.560000000000.2742.11-57.81-0.090-12.50.01-75.0-95.650.58-69.5900000000000009.8817.917.90.660.00.0000-7.04-1.29-1.15-6.38-1.59-1.27-0.04-33.33-33.33-7.08-1.43-1.290.0000
20Q1 (5)6.47-7.719.150000000000.19-79.35-71.210-100.0100.00.04300.0-88.571.92390.3800-100.000000000008.380.00.00.660.00.0000-6.950.0-1.02-6.280.0-0.96-0.030.00.0-6.980.0-1.010.0000
19Q4 (4)7.011.450.0000.0000.0000.00.92178.790.00.09228.570.00.01-90.00.00.3900.00.08-50.00.0000.0000.0000.08.380.00.00.660.00.0000.0-6.951.140.0-6.281.410.0-0.030.00.0-6.981.130.00.0000.0

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