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)3.04-10.061.39-6.7100000.98-43.68-0.3700.31-29.5531.6325.090.19-38.710.48-5.88000.02-33.334.790.00.610.00.30.0-3.650-2.750-0.40-4.0500.000
2022 (9)3.3876.041.49-5.700001.74-68.360.0400.44-83.1425.29-46.710.31-32.610.5134.21000.03-25.04.790.00.610.00.30.0-3.280-2.370-0.420-3.700.000
2021 (8)1.92-35.571.58-1.2500005.538.19-0.1802.61161.047.4588.870.46-19.30.38-5.0000.040.04.790.00.610.00.30.0-3.330-2.420-0.580-3.9100.000
2020 (7)2.98-8.871.60.000003.98-34.86-0.5101.049.2525.13129.130.57-9.520.4-4.76000.040.04.790.00.610.00.30.0-3.150-2.240-0.530-3.6800.000
2019 (6)3.2781.671.6-3.6100006.11-21.97-0.500.67-28.7210.97-8.660.63-74.290.42-4.55000.040.04.790.00.610.00.30.0-2.640-1.740-0.440-3.0800.000
2018 (5)1.834.331.660.6100007.8311.86-0.6200.94-18.9712.01-27.562.4580.150.44-2.22000.040.04.790.00.610.00.30.0-2.140-1.240-0.420-2.5600.000
2017 (4)1.34-53.951.6557.1400007.0-33.33-0.6601.16346.1516.57569.231.36-9.330.45-4.26000.040.04.790.00.610.00.387.5-1.610-0.710-0.470-2.0800.000
2016 (3)2.9121.251.05-40.34000010.5-1.590.0100.26-16.132.48-14.771.5-11.240.4723.68000.040.04.790.00.610.00.160.0-0.820-0.060-0.30-1.1200.000
2015 (2)2.4-17.241.764.76000010.673.49-0.1900.31-53.032.91-54.621.6919.010.38-13.64000.040.04.790.00.610.00.16-48.39-0.840-0.070-0.160-1.000.000
2014 (1)2.9-23.481.681.82000010.31-7.95-0.3400.66-34.06.40-28.31.42-2.070.440.0000.040.04.790.00.610.00.31-22.5-0.7900.12-73.91-0.160-0.9500.000
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)3.04-5.3-10.061.390.0-6.710000000.3277.78-31.91-0.0554.5544.440.3140.91-29.5531.6362.4825.090.1946.15-38.710.48-2.04-5.880000.020.0-33.334.790.00.00.610.00.00.30.00.0-3.65-1.39-11.28-2.75-1.85-16.03-0.4-17.654.76-4.05-2.79-9.460.0000
23Q3 (19)3.21-0.31-11.331.392.96-12.030000000.180.0-68.97-0.110.0-161.110.2215.79-55.119.4756.7841.450.13-7.14-63.890.490.0-5.770000.020.0-33.334.790.00.00.610.00.00.30.00.0-3.6-3.15-12.5-2.7-4.25-17.9-0.3410.5310.53-3.94-1.81-10.060.0000
23Q2 (18)3.22-5.856.621.35-9.4-14.560000000.18-40.0-58.14-0.110.0-83.330.19-20.83-66.6712.42-7.90.220.14-12.5-73.080.49-2.08.890000.020.0-33.334.790.00.00.610.00.00.30.00.0-3.49-3.25-3.25-2.59-4.44-4.86-0.3813.6422.45-3.87-1.310.00.0000
23Q1 (17)3.421.1831.541.490.0-5.70000000.3-36.1715.38-0.11-22.22-650.00.24-45.45-71.0813.48-46.68-15.690.16-48.39-64.440.5-1.9631.580000.02-33.33-33.334.790.00.00.610.00.00.30.00.0-3.38-3.05-2.11-2.48-4.64-2.9-0.44-4.7621.43-3.82-3.241.290.0000
22Q4 (16)3.38-6.6376.041.49-5.7-5.70000000.47-18.97-79.48-0.09-150.0-228.570.44-10.2-83.1425.2983.72-46.710.31-13.89-32.610.51-1.9234.210000.030.0-25.04.790.00.00.610.00.00.30.00.0-3.28-2.51.5-2.37-3.492.07-0.42-10.5327.59-3.7-3.355.370.0000
22Q3 (15)3.6219.8759.471.580.00.00000000.5834.88-64.20.18400.0350.00.49-14.04-69.7513.7611.08-62.190.36-30.77-80.220.5215.5633.330000.030.0-25.04.790.00.00.610.00.00.30.00.0-3.25.335.88-2.297.298.4-0.3822.4532.14-3.587.499.60.0000
22Q2 (14)3.0216.1513.961.580.0-0.630000000.4365.38-57.84-0.06-400.066.670.57-31.33-43.5612.39-22.52-46.880.5215.56-59.060.4518.4215.380000.030.0-40.04.790.00.00.610.00.00.30.00.0-3.38-2.111.74-2.47-2.492.37-0.4912.510.91-3.870.03.010.0000
22Q1 (13)2.635.42-12.161.580.0-1.250000000.26-88.65-54.390.02-71.43116.670.83-68.250.9115.99-66.313.110.45-2.17-33.820.380.0-5.00000.03-25.00.04.790.00.00.610.00.00.30.00.0-3.310.6-1.53-2.410.41-2.12-0.563.45-7.69-3.871.02-2.380.0000
21Q4 (12)1.92-15.42-35.571.580.0-1.250000002.2941.3684.680.0775.0333.332.6161.11161.047.4530.3588.870.46-74.73-19.30.38-2.56-5.00000.040.00.04.790.00.00.610.00.00.30.00.0-3.332.06-5.71-2.423.2-8.04-0.58-3.57-9.43-3.911.26-6.250.0000
21Q3 (11)2.27-14.34-24.581.58-0.63-1.250000001.6258.828.00.04122.22-33.331.6260.428.5736.4056.070.261.8243.31237.040.390.0-4.880000.04-20.033.334.790.00.00.610.00.00.30.00.0-3.41.16-8.97-2.51.19-13.12-0.56-1.82-19.15-3.960.75-10.310.0000
21Q2 (10)2.65-10.47-12.831.59-0.62-0.620000001.0278.9575.86-0.18-50.045.451.0183.6465.5723.3364.9820.451.2786.76188.640.39-2.5-4.880000.0566.6766.674.790.00.00.610.00.00.30.00.0-3.44-5.52-8.52-2.53-7.2-11.45-0.55-5.77-27.91-3.99-5.56-10.830.0000
21Q1 (9)2.96-0.67-9.761.60.00.00000000.57-54.03-13.64-0.12-300.042.860.55-45.0-5.1714.14-43.73-8.590.6819.354.550.40.0-4.760000.03-25.00.04.790.00.00.610.00.00.30.00.0-3.26-3.49-14.39-2.36-5.36-21.65-0.521.89-26.83-3.78-2.72-15.950.0000
20Q4 (8)2.98-1.0-8.871.60.00.00000001.24-17.3369.86-0.03-150.090.911.0-20.6349.2525.13-30.8129.510.575.56-9.520.4-2.44-4.760000.0433.330.04.790.00.00.610.00.00.30.00.0-3.15-0.96-19.32-2.24-1.36-28.74-0.53-12.77-20.45-3.68-2.51-19.480.0000
20Q3 (7)3.01-0.99-2.271.60.011.110000001.5158.6227.120.06118.18140.01.26106.56-3.0836.3187.5100.5422.73-20.590.410.0-4.650000.030.0-25.04.790.00.00.610.00.00.30.00.0-3.121.58-34.48-2.212.64-56.74-0.47-9.3-17.5-3.590.28-31.990.0000
20Q2 (6)3.04-7.32-1.941.60.0-4.190000000.58-12.12-50.85-0.33-57.14-200.00.615.17-42.4519.3725.2100.440.0-47.620.41-2.38-4.650000.030.0-25.04.790.00.00.610.00.00.30.00.0-3.17-11.23-46.08-2.27-17.01-80.16-0.43-4.88-7.5-3.6-10.43-40.080.0000
20Q1 (5)3.280.3112.331.60.0-3.610000000.66-9.59-78.22-0.2136.36-333.330.58-13.43-40.8215.4741.2800.44-30.16-50.00.420.0-4.550000.03-25.0-25.04.790.00.00.610.00.00.30.00.0-2.85-7.95-38.35-1.94-11.49-68.7-0.416.822.38-3.26-5.84-31.450.0000
19Q4 (4)3.276.170.01.611.110.0000.0000.00.73-38.140.0-0.33-120.00.00.67-48.460.010.9500.00.63-7.350.00.42-2.330.0000.00.040.00.04.790.00.00.610.00.00.30.00.0-2.64-13.790.0-1.74-23.40.0-0.44-10.00.0-3.08-13.240.00.0000.0

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