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)13.7714.6500000024.65-5.662.1-51.57.491.6330.397.737.22-11.192.419.5500007.1115.992.4621.180.03-25.012.723.515.226.060012.723.750.000
2022 (9)12.010.9200000026.13-8.64.3322.327.37-25.1828.21-18.138.13106.352.246.6700006.130.02.0320.830.0433.3312.2936.114.3533.61-0.03012.2636.370.000
2021 (8)11.981.6800000028.5915.283.5490.329.859.5734.45-4.963.94-6.641.54.1700006.130.01.6812.750.03-25.09.0343.5610.7437.34-0.0408.9943.610.000
2020 (7)6.5581.4400000024.8-11.681.86-4.128.99-18.2736.25-7.464.22-14.751.444.3500006.130.01.4914.620.04100.06.2919.587.8218.84-0.0306.2619.920.000
2019 (6)3.61-42.6100000028.0816.471.9426.811.033.9839.1715.044.95-4.071.3860.4700006.130.01.313.040.02100.05.2633.56.5829.27-0.0405.2233.160.000
2018 (5)6.2940.0900000024.11-0.121.5366.38.21-16.8234.05-16.725.1618.620.867.5000.010.06.130.01.159.520.010.03.9441.735.0932.55-0.0203.9241.520.000
2017 (4)4.496.90.6-84.29000024.142.120.9235.299.87-4.6440.89-6.614.35-14.370.8185.71000.01-50.06.130.01.056.060.010.02.7844.793.8431.51-0.0102.7745.030.000
2016 (3)4.2-18.133.82-31.66000023.6416.80.68010.3517.4843.780.585.08-15.470.2816.67000.020.06.130.00.990.00.010.01.9254.842.9230.94-0.0101.9154.030.000
2015 (2)5.1339.785.5911.13000020.24-14.45-0.2708.815.2643.5323.046.01-13.150.2420.0000.020.06.130.00.992.060.010.01.24-18.952.23-11.16001.24-19.480.000
2014 (1)3.6738.495.03190.75000023.66-5.510.15-44.448.374.4935.3810.596.92-10.250.2-13.04000.020.06.130.00.973.190.010.01.539.292.516.360.0101.5410.00.00-1.07
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)13.77-2.2714.650000000005.78-18.133.580.35-61.5416.677.49-15.841.6330.39-16.537.737.2215.15-11.192.418.079.550000007.110.015.992.460.021.180.030.0-25.012.722.753.515.222.356.060100.0100.012.722.833.750.0000
23Q3 (19)14.0921.8916.450000000007.0620.8927.210.91116.67-13.338.912.3710.0136.405.4325.186.27-2.18-15.272.230.90.450000007.110.015.992.460.021.180.030.0-25.012.387.933.3414.876.445.91-0.0175.066.6712.378.223.510.0000
23Q2 (18)11.5610.2-8.620000000005.84-2.18-20.330.420.0-71.437.92-2.1-22.1234.524.26-0.846.41-11.4620.492.210.4546.360000007.1115.9915.992.4621.1821.180.03-25.0-25.011.47-7.954.9413.97-3.857.54-0.04-33.33-33.3311.43-8.054.860.0000
23Q1 (17)10.49-12.66-3.940000000005.976.99-22.160.4240.0-72.378.099.77-23.1733.1217.41-9.467.24-10.9574.882.20.045.70000006.130.00.02.030.020.830.040.033.3312.461.3826.8814.531.2526.13-0.030.00.012.431.3926.970.0000
22Q4 (16)12.01-0.740.920000000005.580.54-23.250.3-71.43-69.077.37-8.9-25.1828.21-3.01-18.138.139.86106.352.2-0.946.670000006.130.00.02.030.020.830.040.033.3312.292.5936.114.352.2133.61-0.030.025.012.262.5936.370.0000
22Q3 (15)12.1-4.3524.870000000005.55-24.28-20.031.05-28.5723.538.09-20.45-15.9929.08-16.48-15.127.439.199.462.2247.0244.160000006.130.00.02.030.020.830.040.033.3311.989.6148.4514.048.0843.56-0.030.025.011.959.6348.820.0000
22Q2 (14)12.6515.8437.50000000007.33-4.436.081.47-3.2977.1110.17-3.428.1934.82-4.812.675.3228.557.41.510.01.340000006.130.00.02.0320.8336.240.0433.330.010.9311.336.2812.9912.7636.02-0.030.025.010.911.3436.590.0000
22Q1 (13)10.92-8.2428.320000000007.675.52.681.5256.768.8910.536.912.536.586.166.374.145.0811.891.510.672.720000006.130.00.01.680.012.750.030.0-25.09.828.7536.5811.527.2632.11-0.0325.00.09.798.936.730.0000
21Q4 (12)11.922.8181.680000000007.274.767.070.9714.1276.369.852.289.5734.450.57-4.963.946.2-6.641.5-2.64.170000006.130.00.01.680.012.750.030.0-25.09.0311.943.5610.749.8237.34-0.040.0-33.338.9911.9643.610.0000
21Q3 (11)9.695.3383.520000000006.940.435.950.852.4146.559.632.456.0634.261.03-5.753.719.76-31.041.543.368.450000006.130.00.01.6812.7512.750.03-25.0-25.08.070.6240.359.782.4134.34-0.040.00.08.030.6340.630.0000
21Q2 (10)9.28.1166.370000000006.91-7.57.80.83-7.7876.69.40.438.6733.91-1.382.593.38-8.65-40.61.491.367.190000006.130.00.01.490.00.00.040.00.08.0211.5454.839.559.5242.54-0.04-33.330.07.9811.4555.250.0000
21Q1 (9)8.5129.9292.970000000007.4710.0147.920.963.64233.339.364.120.1134.39-5.14-0.333.7-12.32-36.541.472.085.760000006.130.00.01.490.014.620.040.0100.07.1914.3130.028.7211.5127.49-0.030.025.07.1614.3830.420.0000
20Q4 (8)6.5524.0581.440000000006.793.66-2.580.55-5.17150.08.99-0.99-18.2736.25-0.27-7.434.22-21.56-14.751.441.414.350000006.130.00.01.490.014.620.040.0100.06.299.3919.587.827.4218.84-0.0325.025.06.269.6319.920.0000
20Q3 (7)5.28-4.5210.920000000006.552.18-15.370.5823.4-14.719.084.97-20.2136.359.9705.38-5.456.961.422.162.90000006.130.00.01.490.014.620.040.0100.05.7511.013.417.288.6613.93-0.040.0-33.335.7111.0913.290.0000
20Q2 (6)5.5325.428.60000000006.4126.93-12.670.4774.07-26.568.65-7.49-19.8333.05-4.205.69-2.4-2.91.390.01.4600000-100.06.130.00.01.4914.6214.620.04100.0100.05.18-6.3318.06.7-2.0517.54-0.040.0-100.05.14-6.3817.620.0000
20Q1 (5)4.4122.16-17.880000000005.05-27.55-16.390.2722.73-32.59.35-15.06.2534.50-11.8905.8317.78-1.351.390.722.9600000-100.06.130.00.01.30.013.040.020.0100.05.535.1327.716.843.9524.59-0.040.0-300.05.495.1727.080.0000
19Q4 (4)3.61-24.160.0000.0000.0000.06.97-9.950.00.22-67.650.011.0-3.340.039.1600.04.95-1.590.01.380.00.0000.0000.06.130.00.01.30.00.00.020.00.05.263.750.06.582.970.0-0.04-33.330.05.223.570.00.0000.0

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