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)6.529.9500000011.75-23.750.97-43.62.13-7.7918.1320.931.81-36.710000005.060.01.7410.831.00.02.8229.955.5617.3-1.0401.7845.90.000
2022 (9)5.9399.660.190000015.4114.231.7202.31-1.2814.99-13.582.86-27.040000005.060.01.570.01.075.442.17149.434.7458.0-0.9501.2200.000
2021 (8)2.97-24.4300000013.49-14.02-1.0302.34-2.917.3512.933.9230.230000005.060.01.570.00.570.00.87-53.723.0-25.19-1.00-0.1300.000
2020 (7)3.9329.700000015.69-14.64-0.0902.41-5.8615.3610.283.01-4.7500000.04-20.05.060.01.570.00.570.01.88-4.084.01-1.96-0.8501.03-16.260.000
2019 (6)3.03-38.9100000018.38-7.45-0.7402.5615.8413.9325.163.166.7600000.0525.05.060.01.575.370.57-6.561.96-40.794.09-24.54-0.7301.23-55.110.000
2018 (5)4.96-4.6200000019.869.60.7425.422.21-25.3411.13-31.882.96-28.8500000.040.05.060.01.494.20.6152.53.310.35.425.45-0.5702.741.860.000
2017 (4)5.23.3800000018.12-19.540.59-61.182.96-2.3116.3421.414.16-3.4800000.0433.335.060.01.4311.720.481.823.3-22.545.14-10.76-0.6102.69-30.310.000
2016 (3)5.0331.3300000022.52-4.91.52-41.543.03-30.513.45-26.924.31-19.1400000.030.05.060.01.2825.490.22144.444.26-18.235.76-8.86-0.403.86-22.650.000
2015 (2)3.83-25.9200000023.68-10.512.6-2.624.3614.1418.4127.545.3359.5800000.030.05.064.981.0234.210.09-64.05.215.896.326.76-0.2204.993.310.000
2014 (1)5.1748.5600000026.4620.822.6732.183.82-2.5514.44-19.343.34-31.8400000.030.04.8210.050.7638.180.2578.574.9214.155.9218.16-0.0904.8318.970.000
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)6.5212.419.9500-100.00000002.65-18.46-18.96-0.09-117.31-280.02.13-38.62-7.7918.13-35.3820.931.81-21.3-36.710000000005.060.00.01.740.010.831.00.00.02.82-3.0929.955.56-1.5917.3-1.04-22.35-9.471.78-13.5945.90.0000
23Q3 (19)5.8-1.8618.610000000003.259.43-23.530.5273.33-28.773.4741.0615.6728.0552.4650.362.32.68-28.350000000005.060.00.01.740.010.831.00.00.02.9121.7637.915.6510.1420.73-0.8515.02.32.0648.266.130.0000
23Q2 (18)5.91-2.3186.440000000002.973.12-27.380.320.0-52.382.4622.39-27.4318.4032.64-14.242.24-14.83-34.880000000005.060.00.01.7410.8310.831.00.00.02.395.2973.195.136.2129.87-1.0-8.7-1.011.392.96256.410.0000
23Q1 (17)6.052.0276.90-100.000000002.88-11.93-24.210.25400.0-19.352.01-12.99-18.2913.87-7.46-18.242.63-8.04-33.080000000005.060.00.01.570.00.01.00.075.442.274.6192.374.831.945.48-0.923.161.081.3510.66440.00.0000
22Q4 (16)5.9321.2799.660.19000000003.27-23.06-17.010.05-93.15111.632.31-23.0-1.2814.99-19.65-13.652.86-10.9-27.040000000005.060.00.01.570.00.01.00.075.442.172.84149.434.741.2858.0-0.95-9.25.01.22-1.611038.460.0000
22Q3 (15)4.8954.2643.40000000004.253.917.050.7315.871116.673.0-11.543.5418.66-13.0512.213.21-6.69-26.8800000000-100.05.060.00.01.570.00.01.00.075.442.1152.964.844.6818.4837.24-0.8712.128.421.24217.95275.760.0000
22Q2 (14)3.17-7.311.280000000004.097.6346.590.63103.23280.03.3937.8111.8721.4626.4782.513.44-12.47-22.5200000000-100.05.060.00.01.570.00.01.075.4475.441.3816.9513.113.9518.9817.91-0.99-6.45-7.610.3956.030.00.0000
22Q1 (13)3.4215.15-11.40000000003.8-3.5536.690.31172.09200.02.465.1336.6716.97-2.2740.343.930.2620.5500000000-100.05.060.00.01.570.00.00.570.00.01.1835.63-24.843.3210.67-10.27-0.937.0-8.140.25292.31-64.790.0000
21Q4 (12)2.97-12.9-24.430000000003.94-0.7630.03-0.43-816.67-10.262.3411.96-2.917.364.412.943.92-10.7130.230000000-100.0-100.05.060.00.01.570.00.00.570.00.00.87-32.03-53.723.0-12.02-25.19-1.0-5.26-17.65-0.13-139.39-112.620.0000
21Q3 (11)3.418.95-30.8300-100.00000003.9742.29-20.760.06117.14-84.212.0930.63-22.8816.6341.431.64.39-1.1380.660000000.040.00.05.060.00.01.570.00.00.570.00.01.284.92-43.363.411.79-22.5-0.95-3.26-14.460.3310.0-76.920.0000
21Q2 (10)3.13-18.9113.4100-100.00000002.790.36-31.45-0.35-12.9-225.01.6-11.11-53.3511.76-2.75-39.814.4436.234.550000000.040.00.05.060.00.01.570.00.00.570.00.01.22-22.29-35.113.35-9.46-16.67-0.92-6.98-12.20.3-57.75-71.70.0000
21Q1 (9)3.86-1.7865.670000000002.78-8.25-22.13-0.3120.5111.431.8-25.31-33.3312.09-21.35-18.693.268.311.240000000.040.0-20.05.060.00.01.570.00.00.570.00.01.57-16.49-2.483.7-7.73-1.07-0.86-1.18-17.810.71-31.07-19.320.0000
20Q4 (8)3.93-20.2829.70-100.000000003.03-39.52-22.51-0.39-202.6323.532.41-11.07-5.8615.37-6.0810.293.0123.87-4.750000000.040.0-20.05.060.00.01.570.00.00.570.00.01.88-16.81-4.084.01-8.86-1.96-0.85-2.41-16.441.03-27.97-16.260.0000
20Q3 (7)4.9378.6258.010.50.000000005.0123.1-16.640.3835.7102.71-20.99-28.516.36-16.2202.43-26.36-0.410000000.040.0-50.05.060.00.01.570.00.00.570.00.02.2620.21-8.54.49.45-4.35-0.83-1.22-38.331.4334.91-23.530.0000
20Q2 (6)2.7618.45-11.820.5000000004.0714.01-12.850.28180.0200.03.4327.0416.2719.5331.3803.32.48-19.510000000.04-20.0-50.05.060.00.01.570.00.00.570.00.01.8816.77-23.894.027.49-12.8-0.82-12.33-57.691.0620.45-45.640.0000
20Q1 (5)2.33-23.1-40.560000000003.57-8.7-5.56-0.3531.37-683.332.75.476.314.876.6903.221.9-15.930000000.050.0-44.445.060.00.01.570.05.370.570.0-6.561.61-17.86-52.233.74-8.56-31.75-0.730.0-46.00.88-28.46-69.340.0000
19Q4 (4)3.03-2.880.0000.0000.0000.03.91-34.940.0-0.5100.02.56-32.450.013.9400.03.1629.510.0000.0000.00.05-37.50.05.060.00.01.570.00.00.570.00.01.96-20.650.04.09-11.090.0-0.73-21.670.01.23-34.220.00.0000.0

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