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)5.3541.53-2.190000000004.25-18.5834.921.51-45.88287.184.44-13.2899.127.11-19.187.922.43-13.212.16.4-0.931.430000.04-20.0-20.015.130.00.01.130.059.1500011.9114.4145.7813.0513.0846.7918.18.1952.3630.0110.5749.680.01-19.4417.29
23Q3 (19)3.78-12.3-16.5600-100.00000005.2233.553.082.79262.3419.745.1245.0488.2433.5127.8697.232.83.70.366.46-0.151.250000.050.00.015.130.00.01.130.059.1500010.4136.7934.1511.5431.8936.2516.733.1436.2427.1413.8935.430.0213.9330.72
23Q2 (18)4.31-24.6516.4900-100.00000003.9130.33-23.930.7728.33-24.513.5328.83-10.4126.2140.611.942.73.05-6.256.473.033.030000.050.0-16.6715.130.00.01.1359.1559.150007.61-13.2340.158.75-7.842.5116.2225.8328.8323.8310.0232.240.0113.0925.21
23Q1 (17)5.724.5744.0800-100.00000003.0-4.76-20.210.653.8542.862.7422.87-6.1618.6429.22-4.952.6210.08-23.846.28-0.482.780000.050.0-16.6715.130.00.00.710.065.120008.777.3452.529.496.7553.5612.898.5-21.521.668.03-2.30.0113.030.93
22Q4 (16)5.4720.7552.790-100.0-100.00000003.15-7.62-14.860.39-83.26-55.172.23-18.01-22.314.42-15.1-27.122.38-14.7-27.226.31-1.16.230000.050.0-16.6715.130.00.00.710.065.120008.175.2853.288.894.9654.3411.88-3.2611.7620.050.0525.630.01-10.215.57
22Q3 (15)4.5322.4359.510.2-42.86-87.10000003.41-33.66-19.392.33128.4356.382.72-30.96-18.0716.99-27.43-29.382.79-3.12-16.226.381.598.140000.05-16.67400.015.130.00.00.710.065.120007.7642.9173.998.4737.9573.2112.28-2.4648.6720.0411.2157.550.019.13-2.16
22Q2 (14)3.7-6.86.320.35-72.66-64.290000005.1436.760.621.02142.86580.03.9434.9356.3523.4119.3814.172.88-16.284.736.282.782.610000.060.0015.130.00.00.7165.12184.00005.43-5.5772.386.14-0.6580.5912.59-23.3363.0818.02-18.7265.780.0118.26-6.75
22Q1 (13)3.9710.8934.121.28-3.7656.10000003.761.6211.570.42-51.7250.02.921.74-9.619.61-0.92-30.363.445.237.056.112.86-1.290000.060.0015.130.00.00.430.072.00005.757.8891.676.187.2990.1516.4254.47121.8922.1738.91113.170.01-8.89-12.98
21Q4 (12)3.5826.06-13.111.33-14.19432.00000003.7-12.5323.330.87-41.61171.882.87-13.5539.3219.79-17.73-10.933.27-1.865.155.940.68-3.730000.06500.0015.130.00.00.430.072.00005.3319.5195.965.7617.7993.9410.6328.6977.4615.9625.4783.240.01-16.798.77
21Q3 (11)2.84-18.39-42.391.5558.16134.850000004.2332.1955.511.49893.334.23.3231.7574.7424.0617.3319.783.3321.09108.125.9-3.59-2.160000.010015.130.00.00.4372.072.00004.4641.5985.834.8943.8285.238.266.9964.8712.7217.0271.660.014.0116.57
21Q2 (10)3.4817.57-39.160.9819.5163.330000003.2-5.0434.450.15-46.43-25.02.52-21.9872.620.50-27.1931.172.759.5651.16.12-1.13-7.2700000015.130.00.00.250.00.00003.155.0224.743.44.62180.997.724.3214.7110.874.5241.170.0110.3631.84
21Q1 (9)2.96-28.16-46.380.82228.036.670000003.3712.33188.030.28-12.5500.03.2356.8190.9928.1626.72126.32.5126.7751.26.190.32-6.500000015.130.00.00.250.0127.270003.010.2998.683.259.43100.627.423.5472.0910.419.479.00.0113.8831.69
20Q4 (8)4.12-16.43-28.720.25-62.12-58.330000003.010.29-5.960.32-77.6223.082.068.423.5222.2210.641.951.9823.7572.176.172.32-5.0800000015.130.00.00.250.0127.270002.7213.3372.152.9712.575.745.9919.56-16.818.7117.54-0.80.01-10.8220.09
20Q3 (7)4.93-13.812.490.6610.010.00000002.7214.294.621.43615.019.171.930.142.1520.0828.4901.6-12.090.636.03-8.64-8.3600000015.130.00.00.250.0127.270002.4147.4280.452.64118.1883.335.01-25.56-22.337.41-3.77-4.760.0117.6439.31
20Q2 (6)5.723.6244.810.60.00.00000002.38103.4221.430.2385.71566.671.4631.53-4.5815.6325.6201.829.6432.856.6-0.3-3.0800000015.130.00.00.25127.27127.270000.97-35.76646.151.21-25.31404.176.7356.51-4.947.732.536.80.0110.2320.35
20Q1 (5)5.52-4.521.320.60.00.00000001.17-63.32-15.22-0.07-126.9253.331.11-44.2215.6212.44-42.9101.6644.3537.196.621.857.2900000015.130.00.00.110.000001.51-4.4355.671.62-4.1467.014.3-40.28-17.945.81-33.83-6.440.013.843.51
19Q4 (4)5.7820.170.00.60.00.0000.0000.03.1922.690.00.26-78.330.01.996.990.021.8000.01.15-27.670.06.5-1.220.0000.0000.015.130.00.00.110.00.0000.01.5818.80.01.6917.360.07.211.630.08.7812.850.00.013.460.0
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)5.35-2.1900000016.396.025.6836.544.4499.127.0987.812.432.16.41.43000.04-20.015.130.01.1359.150011.9145.7813.0546.7918.152.3630.0149.680.0117.29
2022 (9)5.4752.7900000015.466.694.1649.12.23-22.314.42-27.172.38-27.226.316.23000.05-16.6715.130.00.7165.12008.1753.288.8954.3411.8811.7620.0525.630.015.57
2021 (8)3.58-13.111.33432.0000014.4956.482.7948.42.8739.3219.81-10.973.2765.155.94-3.73000.06015.130.00.4372.0005.3395.965.7693.9410.6377.4615.9683.240.018.77
2020 (7)4.12-28.720.25-58.3300009.261.421.8840.32.063.5222.252.061.9872.176.17-5.08000015.130.00.25127.27002.7272.152.9775.745.99-16.818.71-0.80.0120.09
2019 (6)5.781.760.60.000009.1323.551.3412.611.9961.7921.8030.951.1511.656.511.88000015.130.00.110001.5841.071.6950.897.2106.98.7890.870.01-3.92
2018 (5)5.68-22.190.6000007.39-17.341.1901.23-17.4516.64-0.141.03-3.745.8123.88000015.130.000001.1201.1203.4859.634.6111.980.017.62
2017 (4)7.3-35.340000008.94-38.6-0.0601.49-36.3216.673.71.07-37.794.6920.88000015.130.00000-0.010-0.0102.1842.482.1700.0169.07
2016 (3)11.29-23.0400000014.56-34.33-1.5302.34-24.5216.0714.941.72-3.373.88-24.37000015.130.00000-1.540-1.5401.53-29.17-0.0100.0057.39
2015 (2)14.674.8600000022.17-57.32-26.2603.1-62.7913.98-12.811.78-46.395.13-16.45000015.130.06.4-13.5100-26.260-19.8702.1622.73-24.100.00866.34
2014 (1)13.99-43.410.18-30.77000051.94-37.19-18.0408.33-1.4216.0456.963.32-27.986.148.48000015.130.07.40.000-1.006.4-73.811.76780.00.76-95.050.00-77.38

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