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)4.2415.530000003.82-7.280.44-41.330.4-33.3310.47-28.14.083.0300000.71.456.060.00.9915.120.1201.08-21.742.18-2.68-0.1200.96-23.810.000
2022 (9)3.6719.540000004.12-8.650.75167.860.622.4514.5634.043.96-4.810.010000.691.476.060.00.863.61001.38245.02.2483.61-0.1201.26157.140.000
2021 (8)3.0718.990000004.51-1.10.28-24.320.490.010.861.114.16-8.7700000.68-4.236.060.00.835.06000.4-21.571.22-6.150.09800.00.49-5.770.000
2020 (7)2.5854.490000004.5610.140.371133.330.49-20.9710.75-28.254.56-0.6500000.712.96.060.00.790.0000.51155.01.332.650.01-92.860.5252.940.000
2019 (6)1.6715.170000004.14-2.820.03-93.480.62-26.1914.98-24.054.59-7.2700000.699.526.060.00.796.76000.2-62.260.98-25.760.14-6.670.34-50.00.000
2018 (5)1.45-22.870000004.26-10.320.46-22.030.84-16.019.72-6.344.95-12.8500000.63152.06.060.00.748.820.0525.00.53-15.871.32-2.220.1500.6817.240.000
2017 (4)1.8815.340000004.757.950.599.261.049.2521.0538.265.68-2.240.2364.29000.25-28.576.063.060.687.940.0400.6316.671.3514.41-0.0500.5816.00.000
2016 (3)1.6358.250000004.4-2.440.5420.00.676.3515.239.015.81-2.680.140000.352.945.881.380.638.62000.54125.01.1842.17-0.0400.5100.00.000
2015 (2)1.03-79.520000004.512.970.45-31.820.6310.5313.977.345.97-2.2900000.349.685.8-2.520.5811.54000.24-63.640.83-29.660.010.00.25-62.690.000
2014 (1)5.032.240000004.38-5.60.66-9.590.57-6.5613.01-1.016.114.2700000.31-18.425.950.00.5215.56000.66-10.811.180.00.010.00.67-10.670.000
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)4.24-2.5315.530000000000.940.0-12.960.1110.0-8.330.4-16.67-33.3310.47-13.61-28.14.081.753.0300-100.00000.77.691.456.060.00.00.990.015.120.120.001.0810.2-21.742.184.81-2.68-0.12-50.00.00.966.67-23.810.0000
23Q3 (19)4.352.5920.830000000000.94-5.05-7.840.1-16.67-62.960.4820.0-18.6412.1222.42-17.624.010.751.260-100.0-100.00000.65-2.99-4.416.060.00.00.990.015.120.120.000.9811.3636.112.085.0531.65-0.0827.27-300.00.916.8818.420.0000
23Q2 (18)4.249.8435.030000000000.994.21-3.880.129.09-36.840.4-6.98-31.039.90-6.06-29.163.980.76-0.750.010.00.00000.67-1.470.06.060.00.00.9915.1215.120.12000.88-12.095.561.986.4551.15-0.1115.38-650.00.77-11.4963.830.0000
23Q1 (17)3.865.1824.120000000000.95-12.04-4.040.11-8.33-35.290.43-28.33-18.8710.54-27.63-13.33.95-0.25-2.950.010.00.00000.68-1.453.036.060.00.00.860.03.610001.0-27.54244.831.86-16.9666.07-0.13-8.33-208.330.87-30.95112.20.0000
22Q4 (16)3.671.9419.540000000001.085.8811.340.12-55.561300.00.61.6922.4514.56-1.0234.043.960.0-4.810.010.000000.691.471.476.060.00.00.860.03.610001.3891.67245.02.2441.7783.61-0.12-400.0-233.331.2665.79157.140.0000
22Q3 (15)3.614.6527.210000000001.02-0.97-12.070.2742.11107.690.591.7234.0914.715.2858.173.96-1.25-8.120.010.00.00000.681.49-1.456.060.00.00.860.03.610000.7260.075.611.5820.6127.420.04100.0166.670.7661.7117.140.0000
22Q2 (14)3.140.967.170000000001.034.04-16.940.1911.76171.430.589.435.4513.9814.9724.774.01-1.47-9.070.010.000000.671.52-4.296.060.00.00.863.618.860000.4555.1745.161.3116.9619.090.02-83.33140.00.4714.6380.770.0000
22Q1 (13)3.111.318.250000000000.992.06-13.160.171800.070.00.538.161.9212.1611.889.874.07-2.16-9.350.01000000.66-2.94-5.716.060.00.00.830.05.060000.29-27.520.831.12-8.28.740.1233.33500.00.41-16.3395.240.0000
21Q4 (12)3.078.4818.990000000000.97-16.38-18.49-0.01-107.69-110.00.4911.360.010.8616.81.114.16-3.48-8.770-100.000000.68-1.45-4.236.060.00.00.830.05.060000.4-2.44-21.571.22-1.61-6.150.09250.0800.00.4940.0-5.770.0000
21Q3 (11)2.83-3.4129.220000000001.16-6.45-13.430.1385.71-13.330.44-20.0-27.879.30-16.96-32.94.31-2.27-6.30.01000000.69-1.43-2.826.060.00.00.835.065.060000.4132.262.51.2412.734.2-0.06-20.0-185.710.3534.62-25.530.0000
21Q2 (10)2.9311.4155.850000000001.248.7720.390.07-30.075.00.555.770.011.201.25-17.524.41-1.78-3.710000000.70.0-1.416.060.00.00.790.00.00000.3129.1724.01.16.85.77-0.05-66.67-145.450.2623.81-27.780.0000
21Q1 (9)2.631.9458.430000000001.14-4.214.00.10.025.00.526.12-23.5311.062.96-33.944.49-1.54-2.180000000.7-1.41-4.116.060.00.00.790.00.00000.24-52.9414.291.03-20.773.0-0.03-400.0-123.080.21-59.62-38.240.0000
20Q4 (8)2.5817.8154.490000000001.19-11.1915.530.1-33.33400.00.49-19.67-20.9710.75-22.49-28.074.56-0.87-0.650000000.710.02.96.060.00.00.790.00.00000.5127.5155.01.39.2432.650.01-85.71-92.860.5210.6452.940.0000
20Q3 (7)2.1916.4940.380000000001.3430.135.350.15275.01400.00.6110.91-24.6913.862.0904.60.44-0.860000000.710.02.96.060.00.00.790.00.00000.460.0122.221.1914.4222.680.07-36.36-56.250.4730.5638.240.0000
20Q2 (6)1.8813.259.30000000001.033.0-0.960.04-50.033.330.55-19.12-36.7813.58-18.9204.58-0.22-2.970000000.71-2.7414.526.060.00.00.790.00.00000.2519.0538.891.044.08.330.11-15.38-56.00.365.88-16.280.0000
20Q1 (5)1.66-0.67.790000000001.0-2.91-8.260.08300.0500.00.689.68-19.0516.7512.1104.590.0-4.380000000.735.819.676.060.00.00.790.06.7600-100.00.215.0-58.821.02.04-23.080.13-7.14-31.580.340.0-51.430.0000
19Q4 (4)1.677.050.0000.0000.0000.01.034.040.00.02100.00.00.62-23.460.014.9400.04.59-1.080.0000.0000.00.690.00.06.060.00.00.790.00.0000.00.211.110.00.981.030.00.14-12.50.00.340.00.00.0000.0

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