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)0.3-36.170000000.654.84-0.4500.11120.016.92109.850.258.700000.74-9.765.330.190000-1.490-1.490-0.120-1.6100.2011.08
2022 (9)0.47-20.340000000.62-27.91-0.5300.05-16.678.0615.590.239.5200000.82-8.895.320.00000-1.920-1.920-0.110-2.0300.1810.19
2021 (8)0.59-1.670000000.8634.38-0.2600.06100.06.9848.840.210.000000.9-8.165.320.00000-1.390-1.390-0.060-1.4500.171.7
2020 (7)0.6-44.950000000.64-23.81-0.3500.03-40.04.69-21.250.215.000000.98-7.555.320.00000-1.180-1.180-0.110-1.2900.16-0.94
2019 (6)1.09-19.260000000.8416.67-0.3800.05400.05.95328.570.217.6500001.06-6.195.320.380000-0.820-0.820-0.110-0.9300.16-1.54
2018 (5)1.35246.150000000.72242.86-0.4500.0101.3900.171600.000001.13113.215.30.570000-0.450-0.450-0.050-0.500.170
2017 (4)0.39-85.560000000.21110.0-0.590000.0000.01000000.53-8.625.270.00000-2.860-2.86000-2.8600.000
2016 (3)2.70.750000000.10-0.550000.0000000000.58-7.945.2728.850000-2.270-2.27000-2.2700.000
2015 (2)2.6882.3100000000-0.620000.0000000000.63-8.74.0913.610000-1.730-1.73000-1.7300.000
2014 (1)1.473575.000000000-0.430000.0000000000.690.03.60.00000-1.110-1.11000-1.1100.000
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)0.325.0-36.170000000000.2343.7564.29-0.110.045.00.1157.14120.016.6735.71103.330.25-7.418.70000000.74-2.63-9.765.330.00.19000000-1.49-7.9722.4-1.49-7.9722.4-0.12-9.09-9.09-1.61-8.0520.690.204.711.08
23Q3 (19)0.244.35-51.020000000000.160.023.08-0.1115.3821.430.070.075.012.28-5.26127.190.278.022.730000000.76-2.56-9.525.330.190.19000000-1.38-8.6619.77-1.38-8.6619.77-0.11-10.0-83.33-1.49-8.7616.290.191.411.19
23Q2 (18)0.23-30.3-57.410000000000.1645.45-5.88-0.13-18.18-18.180.0740.00.012.9642.5962.960.254.1713.640000000.78-2.5-9.35.320.00.0000000-1.2737.4419.62-1.2737.4419.62-0.1-11.11-900.0-1.3735.3813.840.193.513.48
23Q1 (17)0.33-29.79-38.890000000000.11-21.43-35.29-0.1145.0-37.50.050.0-37.59.0910.913.410.244.359.090000000.8-2.44-9.095.320.00.0000000-2.03-5.73-39.04-2.03-5.73-39.04-0.0918.18-80.0-2.12-4.43-40.40.181.0910.04
22Q4 (16)0.47-4.08-20.340000000000.147.69-48.15-0.2-42.86-233.330.0525.0-16.678.2051.6417.490.234.559.520000000.82-2.38-8.895.320.00.0000000-1.92-11.63-38.13-1.92-11.63-38.13-0.11-83.33-83.33-2.03-14.04-40.00.184.8110.19
22Q3 (15)0.49-9.264.260000000000.13-23.53-51.85-0.14-27.2700.04-42.8633.335.41-32.0542.340.220.04.760000000.84-2.33-8.75.320.00.0000000-1.72-8.86-30.3-1.72-8.86-30.3-0.06-500.014.29-1.78-11.95-28.060.173.495.86
22Q2 (14)0.540.03.850000000000.170.0-15.0-0.11-37.5-37.50.07-12.575.07.95-9.5231.250.220.0-4.350000000.86-2.27-8.515.320.00.0000000-1.58-8.22-19.7-1.58-8.22-19.7-0.0180.080.0-1.59-5.3-16.060.170.363.72
22Q1 (13)0.54-8.47-19.40000000000.17-37.0441.67-0.08-33.3327.270.0833.33166.678.7926.0187.550.224.76-4.350000000.88-2.22-8.335.320.00.0000000-1.46-5.04-13.18-1.46-5.04-13.18-0.0516.6728.57-1.51-4.14-11.030.171.223.53
21Q4 (12)0.5925.53-1.670000000000.270.035.0-0.060-50.00.06100.0100.06.9883.7246.510.210.00.00000000.9-2.17-8.165.320.00.0000000-1.39-5.3-17.8-1.39-5.3-17.8-0.0614.2945.45-1.45-4.32-12.40.170.691.7
21Q3 (11)0.47-9.62-25.40000000000.2735.092.860100.0100.00.03-25.0-25.03.80-37.34-45.890.21-8.7-4.550000000.92-2.13-8.05.320.00.0000000-1.320.0-15.79-1.320.0-15.79-0.07-40.030.0-1.39-1.46-12.10.161.40.13
21Q2 (10)0.52-22.39-20.00000000000.266.6711.11-0.0827.27-60.00.0433.33300.06.0629.29257.580.230.09.520000000.94-2.08-7.845.320.00.0000000-1.32-2.33-26.92-1.32-2.33-26.92-0.0528.5764.29-1.37-0.74-16.10.160.17-1.1
21Q1 (9)0.6711.67-15.190000000000.12-40.09.09-0.11-175.031.250.030.00.04.69-1.569.370.239.524.550000000.96-2.04-7.695.320.00.0000000-1.29-9.32-31.63-1.29-9.32-31.63-0.0736.3666.67-1.36-5.43-14.290.16-0.56-3.21
20Q4 (8)0.6-4.76-44.950000000000.242.8642.86-0.0460.077.780.03-25.0-40.04.76-32.14-20.00.21-4.555.00000000.98-2.0-7.555.320.00.0000000-1.18-3.51-43.9-1.18-3.51-43.9-0.11-10.00.0-1.29-4.03-38.710.16-0.87-0.94
20Q3 (7)0.63-3.08-35.050000000000.14-22.22-12.5-0.1-100.016.670.04300.0-20.07.02314.0400.224.7629.410000001.0-1.96-6.545.320.00.38000000-1.14-9.62-78.12-1.14-9.62-78.12-0.128.5723.08-1.24-5.08-61.040.160.15-1.18
20Q2 (6)0.65-17.72-39.250000000000.1863.64-37.93-0.0568.75-150.00.01-66.67-80.01.69-60.4500.21-4.5531.250000001.02-1.92-6.425.320.00.38000000-1.04-6.12-100.0-1.04-6.12-100.0-0.1433.33-40.0-1.180.84-90.320.16-1.960.16
20Q1 (5)0.79-27.52-25.470000000000.11-21.43-56.0-0.1611.11-166.670.03-40.00.04.29-28.000.2210.037.50000001.04-1.89-6.315.320.00.38000000-0.98-19.51-92.16-0.98-19.51-92.16-0.21-90.91-200.0-1.19-27.96-105.170.171.772.3
19Q4 (4)1.0912.370.0000.0000.0000.00.14-12.50.0-0.18-50.00.00.050.00.05.9500.00.217.650.0000.0000.01.06-0.930.05.320.380.0000.0000.0-0.82-28.120.0-0.82-28.120.0-0.1115.380.0-0.93-20.780.00.16-1.10.0

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