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)1.3331.680000004.08.71.0227.50.9350.023.2538.0000000003.4-0.290.912.50.05400.01.4711.362.4213.62-0.0201.4514.170.000
2022 (9)1.0157.81000.06-45.45003.68-15.980.8-23.810.62-44.6416.85-34.1100000.32-51.52003.410.00.815.940.010.01.321.542.135.97-0.0501.27-1.550.000
2021 (8)0.64-24.710.200.110004.3813.181.0531.251.126.6725.57-5.7500000.660003.410.00.6913.110.01-50.01.328.712.0122.56-0.0101.2929.00.000
2020 (7)0.8557.410000003.877.50.829.031.056.0627.13-1.34000000003.410.00.6110.910.0201.0116.091.6415.49-0.0101.017.650.000
2019 (6)0.5431.710000003.6-12.830.62-33.330.99-3.8827.5010.27000000003.41-3.940.5519.57000.87-25.01.42-12.35-0.0200.85-25.440.000
2018 (5)0.41-4.650000004.13-1.430.93-5.11.03-6.3624.94-5.0000000003.55-0.280.4627.78001.164.51.6210.2-0.0201.142.70.000
2017 (4)0.4330.30.15000004.194.490.9812.641.1-14.7326.25-18.390000000.010.03.560.00.3628.57001.1118.091.4721.49001.1118.090.000
2016 (3)0.3350.00000004.0120.060.8797.731.2950.032.1724.940000000.010.03.560.00.2821.74000.9484.311.2163.51000.9484.310.000
2015 (2)0.22-73.810000003.34-12.110.4422.220.86-1.1525.7512.460000000.01-50.03.56-0.280.2315.0000.5137.840.7432.14000.5137.840.000
2014 (1)0.84-10.64000.11-62.07003.8-1.550.3689.470.872.3522.893.970000000.020.03.57-2.190.211.11000.37164.290.5675.0000.37164.290.000
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)1.3352.8731.680000-100.0-100.00000.96-21.3133.330.22-42.11120.00.93-29.5550.023.25-33.7738.00000000-100.0-100.00003.40.0-0.290.90.012.50.050.0400.01.4717.611.362.4210.013.62-0.0260.060.01.4520.8314.170.0000
23Q3 (19)0.87-19.4410.130000.050.0-50.00001.2215.0946.990.3831.03137.51.3217.8669.2335.115.6384.980000000.2-4.76-60.780003.40.0-0.290.90.012.50.050.0400.01.2543.684.172.220.889.45-0.050.0-25.01.246.343.450.0000
23Q2 (18)1.085.8820.00000.05-16.67-50.00001.0639.471.920.29123.087.411.1241.776.6733.2340.9340.530000000.21-32.26-60.380003.40.0-0.290.912.512.50.05400.0400.00.87-39.580.01.82-18.758.98-0.050.0-400.00.82-41.01-4.650.0000
23Q1 (17)1.020.9964.520000.060.0-40.00000.765.56-30.280.1330.0-51.850.7927.42-23.323.5839.972.80000000.31-3.12-44.640003.4-0.29-0.290.80.015.940.010.00.01.449.09-8.862.245.16-1.75-0.050.0-400.01.399.45-11.460.0000
22Q4 (16)1.0127.8557.8100-100.00.06-40.0-45.450000.72-13.25-37.390.1-37.5-66.670.62-20.51-44.6416.85-11.22-34.110000000.32-37.25-51.520003.410.00.00.80.015.940.010.00.01.3210.01.542.135.975.97-0.05-25.0-400.01.279.48-1.550.0000
22Q3 (15)0.79-12.22203.8500-100.00.10.0900.00000.83-20.19-28.450.16-40.74-46.670.78-25.71-35.5418.98-19.75-32.710000000.51-3.77537.50003.410.00.00.80.015.940.010.00.01.237.9320.02.0120.3617.54-0.04-300.0-300.01.1634.8817.170.0000
22Q2 (14)0.945.16109.30000.10.000001.04-4.59-4.590.270.03.851.051.94-7.8923.653.09-14.740000000.53-5.3600003.410.00.00.815.9431.150.010.0-50.00.87-44.94-40.411.67-26.75-20.1-0.010.00.00.86-45.22-40.690.0000
22Q1 (13)0.62-3.1255.00-100.000.1-9.0900001.09-5.2211.220.27-10.042.111.03-8.044.0422.94-10.29-8.70000000.56-15.1500003.410.00.00.690.013.110.010.0-50.01.5821.5431.672.2813.4323.91-0.010.00.01.5721.7131.930.0000
21Q4 (12)0.64146.15-24.710.2-33.3300.111000.000001.15-0.868.490.30.025.01.12-7.446.6725.57-9.34-5.750000000.66725.000003.410.00.00.690.013.110.010.0-50.01.330.028.712.0117.5422.56-0.010.00.01.2930.329.00.0000
21Q3 (11)0.26-39.53-40.910.3000.01000001.166.4218.370.315.3857.891.216.1421.028.211.697.180000000.08000003.410.00.00.6913.1113.110.01-50.0-50.01.0-31.5131.581.71-18.1822.14-0.010.050.00.99-31.7233.780.0000
21Q2 (10)0.437.5-57.840000000001.0911.2218.480.2636.8444.441.1415.1521.2827.7410.399.470000000000003.410.00.00.610.00.00.020.00.01.4621.67156.142.0913.5972.73-0.010.050.01.4521.85163.640.0000
21Q1 (9)0.4-52.94-49.370000000000.98-7.557.690.19-20.835.560.99-5.714.2125.13-7.39-3.720000000000003.410.00.00.610.010.910.020.001.218.8114.291.8412.215.0-0.010.050.01.1919.015.530.0000
20Q4 (8)0.8593.1857.410000000001.068.167.070.2426.329.091.055.06.0627.133.1-1.340000000000003.410.00.00.610.010.910.020.001.0132.8916.091.6417.1415.49-0.0150.050.01.035.1417.650.0000
20Q3 (7)0.44-56.8637.50000000000.986.5210.110.195.5635.711.06.387.5326.323.8600000000000003.410.00.00.610.010.910.020.000.7633.3315.151.415.715.7-0.020.00.00.7434.5515.620.0000
20Q2 (6)1.0229.1121.430000000000.921.18.240.180.038.460.94-1.0513.2525.34-2.9200000000000003.410.00.00.6110.9110.910.02000.57-45.7111.761.21-24.3813.08-0.020.00.00.55-46.612.240.0000
20Q1 (5)0.7946.35.330000000000.91-8.084.60.18-18.1838.460.95-4.0423.3826.10-5.0900000000000003.410.00.00.550.019.570001.0520.69-9.481.612.68-1.23-0.020.00.01.0321.18-9.650.0000
19Q4 (4)0.5468.750.0000.0000.0000.00.9911.240.00.2257.140.00.996.450.027.5000.0000.0000.0000.0000.03.410.00.00.550.00.0000.00.8731.820.01.4217.360.0-0.020.00.00.8532.810.00.0000.0

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