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)10.88547.620.60.000006.0722.630.823.081.258.720.59-11.361.399.45001.0100.03-25.04.4749.01.16.80.10.00.7613.431.968.29-0.100.6615.790.000
2022 (9)1.68-16.830.6-25.000004.9520.440.6532.651.1525.023.233.791.27-13.0100000.04-33.333.00.01.034.040.1-9.090.6739.581.8115.29-0.100.5750.00.000
2021 (8)2.02-31.760.8-38.4600004.11-3.070.49-23.440.925.7522.389.091.46-7.591.670.0000.06-14.293.00.00.997.610.1122.220.48-28.361.57-6.55-0.100.38-32.140.000
2020 (7)2.96-4.521.3000004.24-0.240.640.00.87-13.020.52-12.791.5818.81.670000.07-12.53.00.00.926.980.0950.00.674.691.687.69-0.1100.561.820.000
2019 (6)3.10.00000004.253.160.6412.281.09.8923.536.531.33-1.4800000.0803.00.00.867.50.0600.644.921.5610.64-0.0900.550.00.000
2018 (5)3.11.310000004.124.30.57-5.00.911.1122.09-3.061.353.050000003.00.00.88.11000.610.01.415.22-0.0600.55-9.840.000
2017 (4)3.06-8.110000003.950.770.6-4.760.9-2.1722.78-2.921.314.80000003.00.00.748.82000.61-4.691.342.29000.61-4.690.000
2016 (3)3.33-19.370000003.923.160.631.610.9215.023.4711.481.2520.190000003.00.00.689.68000.648.471.318.26000.648.470.000
2015 (2)4.1324.770000003.84.970.62-13.890.811.1121.055.851.04-1.890000003.016.280.6214.81000.59-19.181.21-4.72000.59-19.180.000
2014 (1)3.3111.450000003.6215.290.729.090.72-4.019.89-16.731.0623.260000002.5812.170.5410.2000.7328.071.2719.81000.7328.070.000
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)10.882.35547.620.60.00.00000001.554.739.930.185.88-5.261.25-1.578.720.59-3.84-11.361.394.519.450001.01-37.6500.030.0-25.04.472.2949.01.10.06.80.10.00.00.7620.6313.431.967.18.29-0.116.670.00.6629.4115.790.0000
23Q3 (19)10.6370.35613.420.60.00.00000001.48-4.5216.540.17-26.09-10.531.27-0.7829.5921.42-4.290.751.334.72-2.210001.62-56.9100.03-25.0-40.04.3735.2945.671.10.06.80.10.00.00.6340.034.041.8310.2414.37-0.12-20.0-20.00.5145.7137.840.0000
23Q2 (18)6.24228.42231.910.60.00.00000001.554.0332.480.234.5564.291.286.6728.022.38-0.42-2.881.2711.4-5.9300-100.03.76000.040.0-20.03.237.677.671.16.86.80.10.00.00.45-50.066.671.66-18.2317.73-0.1-66.670.00.35-58.33105.880.0000
23Q1 (17)1.913.11.60.60.00.00000001.495.6735.450.2215.7969.231.24.3530.4322.47-3.271.611.14-10.24-14.9300-100.00000.040.0-20.03.00.00.01.030.04.040.10.0-9.090.934.3347.542.0312.1519.41-0.0640.057.140.8447.3778.720.0000
22Q4 (16)1.6812.75-16.830.60.0-25.00000001.4111.0231.780.190.046.151.1517.3525.023.239.294.041.27-6.62-13.0100-100.00000.04-20.0-33.333.00.00.01.030.04.040.10.0-9.090.6742.5539.581.8113.1215.29-0.10.00.00.5754.0550.00.0000
22Q3 (15)1.49-20.74-22.80.60.0-25.00000001.278.5527.00.1935.7146.150.98-2.018.0721.26-7.744.51.360.74-11.110-100.0-100.00000.050.0-16.673.00.00.01.030.04.040.10.0-9.090.4774.0727.031.613.488.84-0.10.0-100.00.37117.6515.620.0000
22Q2 (14)1.880.538.670.60.0-25.00000001.176.3618.180.147.697.691.08.712.3623.044.196.921.350.75-6.251.670.00.00000.050.0-16.673.00.00.01.034.044.040.1-9.09-9.090.27-55.7412.51.41-17.065.22-0.128.57-66.670.17-63.83-5.560.0000
22Q1 (13)1.87-7.43-21.10.6-25.0-25.00000001.12.83.770.130.030.00.920.02.2222.12-0.960.991.34-8.22-12.991.670.00.00000.05-16.67-28.573.00.00.00.990.07.610.110.022.220.6127.08-21.791.78.28-4.49-0.14-40.0-100.00.4723.68-33.80.0000
21Q4 (12)2.024.66-31.760.80.0-38.460000001.077.03.880.130.00.00.9210.845.7522.339.778.571.46-4.58-7.591.670.00.00000.060.0-14.293.00.00.00.990.07.610.110.022.220.4829.73-28.361.576.8-6.55-0.1-100.09.090.3818.75-32.140.0000
21Q3 (11)1.9311.56-37.340.80.0-46.670000001.01.01-4.760.130.0-7.140.83-6.741.2220.34-5.610.151.536.258.511.670.000000.060.0-14.293.00.00.00.990.07.610.110.022.220.3754.17-27.451.479.7-3.29-0.0516.6750.00.3277.78-21.950.0000
21Q2 (10)1.73-27.0-51.810.80.0433.330000000.99-6.62.060.1330.0-27.780.89-1.114.7121.55-1.5910.791.44-6.492.131.670.000000.06-14.29-25.03.00.00.00.997.617.610.1122.2222.220.24-69.23-35.141.34-24.72-2.9-0.0614.29-200.00.18-74.65-48.570.0000
21Q1 (9)2.37-19.93-27.960.8-38.46433.330000001.062.91-10.170.1-23.08-44.440.93.45-14.2921.906.47-8.031.54-2.5335.091.670.000000.070.0-12.53.00.00.00.920.06.980.090.050.00.7816.42-6.021.785.952.3-0.0736.3630.00.7126.79-2.740.0000
20Q4 (8)2.96-3.9-4.521.3-13.3300000001.03-1.9-16.940.13-7.14-40.910.876.1-13.020.5711.36-12.791.5812.0618.81.67000000.070.0-12.53.00.00.00.920.06.980.090.050.00.6731.374.691.6810.537.69-0.11-10.0-22.220.5636.591.820.0000
20Q3 (7)3.08-14.218.071.5900.000000001.058.257.140.14-22.220.00.82-3.53-9.8918.47-5.0501.410.05.220000000.07-12.5-22.223.00.00.00.920.06.980.090.050.00.5137.8418.61.5210.1412.59-0.1-400.0-42.860.4117.1413.890.0000
20Q2 (6)3.599.128.460.150.000000000.97-17.8-3.960.180.020.00.85-19.05-7.6119.45-18.3101.4123.6811.020000000.080.0-11.113.00.00.00.926.986.980.0950.050.00.37-55.4223.331.38-20.6914.05-0.0280.060.00.35-52.0540.00.0000
20Q1 (5)3.296.130.610.15000000001.18-4.8416.830.18-18.1820.01.055.022.0923.810.9501.14-14.29-17.390000000.080.0-20.03.00.00.00.860.07.50.060.000.8329.699.211.7411.5411.54-0.1-11.11-150.00.7332.731.390.0000
19Q4 (4)3.18.770.0000.0000.0000.01.2426.530.00.2257.140.01.09.890.023.5800.01.33-0.750.0000.0000.00.08-11.110.03.00.00.00.860.00.00.060.00.00.6448.840.01.5615.560.0-0.09-28.570.00.5552.780.00.0000.0

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