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)7.48-24.90.3-70.590.1900013.97-18.351.43-34.71.53-37.0410.95-22.895.09-2.3000.56-25.330.2327.784.810.03.436.520.28-76.076.614.9810.321.88-0.3906.2113.740.000
2022 (9)9.9616.491.020000017.1141.522.19106.62.439.4614.20-22.665.219.45000.7500.18350.04.810.03.223.211.1731.465.7429.8610.1320.31-0.2805.4668.00.000
2021 (8)8.55-9.2400000012.0914.921.06-13.112.2248.018.3628.784.76100.840.03-50.0000.0433.334.810.03.124.00.8958.934.421.848.426.45-1.1703.25-5.80.000
2020 (7)9.4214.1800000010.52-2.591.2237.081.513.6414.2616.662.37-5.20.060000.0350.04.810.03.03.090.5686.674.349.877.9110.32-0.8903.451.770.000
2019 (6)8.2516.3600000010.8-8.710.89-32.061.32-24.5712.22-17.382.5-31.6900000.020.04.810.02.914.680.3-31.823.95-3.427.17-1.92-0.5603.39-10.550.000
2018 (5)7.09-4.5800000011.831.371.31-29.191.75-3.8514.79-5.153.66-7.8100000.02100.04.810.02.786.920.4404.09-15.327.31-1.62-0.303.79-13.670.000
2017 (4)7.43-8.1600000011.679.271.8569.721.8218.1815.608.163.9736.4300000.01-50.04.810.02.64.42004.8318.387.4313.09-0.4404.391.860.000
2016 (3)8.092.1500000010.68-6.561.09-9.171.54-20.2114.42-14.62.910.6900000.020.04.810.02.495.06004.08-2.636.570.150.23-64.064.31-10.770.000
2015 (2)7.92-5.7100000011.43-2.391.2-18.921.9312.8716.8915.632.89-21.0400000.02100.04.810.02.376.76004.19-4.126.56-1.650.6442.224.830.210.000
2014 (1)8.44.0900000011.713.261.48-12.431.714.2714.600.973.668.2800000.010.04.810.02.228.290.09-87.144.3715.06.671.990.4504.8229.920.000
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)7.481.36-24.90.30-70.590.1935.7100003.02-6.79-31.670.19-36.67-61.221.53-24.26-37.0410.96-16.66-22.835.09-1.93-2.30000.56-8.2-25.330.23-8.027.784.810.00.03.430.06.520.280.0-76.076.62.3314.9810.321.471.88-0.39-533.33-39.296.21-5.0513.740.0000
23Q3 (19)7.38-12.97-3.150-100.0-100.00.1455.5600003.24-16.49-29.870.3-26.83-61.042.02-9.42-23.4813.15-1.28-18.855.193.59-6.9900-100.00.61-7.586000.00.2547.0625.04.810.00.03.430.06.520.280.0-76.076.454.8822.6210.173.045.50.09126.471000.06.5412.5624.570.0000
23Q2 (18)8.48-18.7710.990.25-87.5-64.290.0980.000003.881.57-19.170.41-22.64-21.152.2315.54-26.8913.3221.89-34.885.01-4.39-14.800-100.00.66-5.7100.170.00.04.810.00.03.436.526.520.28-76.07-76.076.15-2.0736.979.87-7.4111.27-0.3415.041.385.81-1.1948.590.0000
23Q1 (17)10.444.8238.462.096.0800.05000003.82-13.5716.820.538.1629.271.93-20.582.1210.93-23.05-26.335.240.58-13.8200-100.00.7-6.6700.17-5.56325.04.810.00.03.220.03.211.170.031.466.289.4130.0210.665.2320.72-0.4-42.8649.375.887.6945.540.0000
22Q4 (16)9.9630.7116.491.02191.4300000004.42-4.3322.780.49-36.3640.02.43-7.959.4614.20-12.37-22.665.21-6.639.450-100.0-100.00.757400.000.18-10.0350.04.810.00.03.220.03.211.170.031.465.749.1329.8610.135.0820.31-0.28-2700.076.075.464.068.00.0000
22Q3 (15)7.62-0.26-13.510.35-50.000000004.62-3.7542.590.7748.08126.472.64-13.4432.6616.21-20.78-11.885.58-5.143.080.010.0-75.00.01000.217.65566.674.810.00.03.220.03.211.170.031.465.2617.1527.369.648.6818.43-0.0198.2899.125.2534.2775.00.0000
22Q2 (14)7.641.33-14.540.7000000004.846.7982.510.5226.83173.683.0561.3879.4120.4637.8928.635.88-3.2988.460.01-50.0-75.00000.17325.0466.674.810.00.03.223.217.331.1731.46108.934.49-7.04-4.678.870.457.13-0.5826.5847.273.91-3.228.310.0000
22Q1 (13)7.54-11.81-16.590000000003.27-9.1724.810.4117.14127.781.89-14.8614.5514.84-19.210.796.0827.73140.320.02-33.33-60.00000.040.033.334.810.00.03.120.04.00.890.058.934.839.286.868.834.879.28-0.7932.4814.134.0424.3112.220.0000
21Q4 (12)8.55-2.95-9.240000000003.611.1154.510.352.9420.692.2211.5648.018.36-0.1628.664.7622.05100.840.03-25.0-50.00000.0433.3333.334.810.00.03.120.04.00.890.058.934.427.021.848.423.446.45-1.17-3.54-31.463.258.33-5.80.0000
21Q3 (11)8.81-1.45-3.930000000003.2423.194.180.3478.95-12.821.9917.0612.4318.3915.659.13.925.074.110.040.0-33.330000.030.00.04.810.00.03.124.04.00.8958.9358.934.13-12.31-0.488.14-1.695.44-1.13-2.73-41.253.0-16.9-10.450.0000
21Q2 (10)8.94-1.115.420000000002.630.38-16.510.195.56-65.451.73.03-15.8415.908.04-21.983.1223.3234.480.04-20.0-42.860000.030.050.04.810.00.03.00.00.00.560.00.04.714.225.278.282.4812.96-1.1-19.57-54.933.610.2818.360.0000
21Q1 (9)9.04-4.0310.920000000002.6212.4536.460.18-37.931900.01.6510.057.1414.723.1334.852.536.750.80.05-16.67-28.570000.030.050.04.810.00.03.00.03.090.560.086.674.524.1514.728.082.1512.85-0.92-3.37-80.393.64.354.960.0000
20Q4 (8)9.422.7314.180000000002.33-25.080.430.29-25.64163.641.5-15.2513.6414.27-15.3316.772.375.8-5.20.060.000000.030.050.04.810.00.03.00.03.090.560.086.674.344.589.877.912.4610.32-0.89-11.25-58.933.452.991.770.0000
20Q3 (7)9.178.1416.370000000003.11-1.2723.410.39-29.0962.51.77-12.3819.5916.86-17.302.24-3.45-13.510.06-14.2900000.0350.0200.04.810.00.03.00.03.090.560.086.674.1510.378.647.725.329.66-0.8-12.68-158.063.359.84-4.560.0000
20Q2 (6)8.484.051.310000000003.1564.0610.140.555600.0103.72.0292.389.1920.3886.7502.32-7.57-18.60.070.000000.020.00.04.810.00.03.03.093.090.5686.6786.673.76-4.575.037.332.377.79-0.71-39.22-446.153.05-11.08-11.590.0000
20Q1 (5)8.15-1.219.250000000001.92-17.24-38.06-0.01-109.09-103.71.05-20.45-47.510.91-10.702.510.4-21.070.07000000.020.00.04.810.00.02.910.04.680.30.0-31.823.94-0.25-9.847.16-0.14-5.67-0.518.93-142.863.431.18-17.550.0000
19Q4 (4)8.254.70.0000.0000.0000.02.32-7.940.00.11-54.170.01.32-10.810.012.2200.02.5-3.470.0000.0000.00.02100.00.04.810.00.02.910.00.00.30.00.03.953.40.07.171.850.0-0.56-80.650.03.39-3.420.00.0000.0

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