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)5.57-11.163.03604.651.3330.390020.6212.372.9821.141.6633.878.0519.132.6470.32000.91-34.530.090.02.220.01.1431.03000.9334.782.0732.690.02-71.430.9525.00.000
2022 (9)6.2715.050.4301.02104.00018.3511.212.46-1.61.24-8.156.76-17.411.55229.79001.39202.170.0980.02.2246.050.8740.32000.69-53.691.56-26.420.07-56.250.76-53.940.000
2021 (8)5.45-2.15000.551.520016.560.352.535.141.3566.678.183.940.47370.0000.4691.670.05-16.671.520.00.6263.160.0101.49152.542.12118.560.1601.65194.640.000
2020 (7)5.5730.14000.3326.920010.29-0.771.85-14.750.8128.577.8729.570.111.11000.24-44.190.06-14.291.525.560.3872.73000.59-37.230.97-16.38-0.0300.56-37.780.055.2
2019 (6)4.2817.26000.26766.670010.3724.942.1715.430.63-18.186.08-34.510.09-18.18000.4300.0716.671.440.00.22-12.0000.9401.162800.0-0.0400.900.0554.55
2018 (5)3.65105.06000.03-50.0008.370.431.8800.7783.339.287.570.1100.01-50.0000.060.01.441.410.250.000-0.2100.040-0.050-0.2600.030
2017 (4)1.78-8.25000.0620.0004.8746.69-0.0900.4231.258.62-10.52000.02-33.330.03-62.50.060.01.420.00.250.000-2.10-1.850-0.040-2.1400.000
2016 (3)1.9422.01000.050003.3236.63-0.8500.32-8.579.64-33.08000.03-40.00.0800.0620.01.4211.810.250.000-2.010-1.760-0.070-2.0800.000
2015 (2)1.59-36.40000002.43-7.6-0.7100.3512.914.4022.2000.0566.67000.050.01.27-3.790.258.700-1.160-0.910-0.080-1.2400.000
2014 (1)2.5-17.760000002.63-14.050.14-82.50.31-31.1111.79-19.85000.030000.0566.671.322.330.239.52000.14-39.130.37-13.95-0.100.04-82.610.000
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)5.574.5-11.163.0359.47604.651.33-5.030.390006.4429.8424.080.9325.6834.781.668.533.878.051.9219.132.64-4.6970.320000.91-25.41-34.530.090.00.02.220.00.01.146.5431.030000.9325.6834.782.0714.3632.690.02-81.82-71.430.9511.7625.00.0000
23Q3 (19)5.33-6.827.031.9106.5201.422.8150.540004.964.216.430.7423.3339.621.534.0819.537.900.3211.512.7731.968.90001.2210.91-14.690.090.00.02.220.00.01.075.9432.10000.7423.3339.621.8113.1234.070.1183.33-26.670.8528.7925.00.0000
23Q2 (18)5.72-2.5627.680.92119.0501.1411.76107.270004.766.733.930.6-15.49-18.921.478.0910.537.877.056.562.119.3266.670001.1-2.6557.140.090.00.02.220.00.01.017.4536.490000.6-15.49-18.921.6-2.448.110.0620.0-25.00.66-13.16-19.510.0000
23Q1 (17)5.87-6.3814.20.42-2.3301.020.075.860004.46-14.073.240.712.942.01.369.68-2.867.368.85-8.581.7613.5589.250001.13-18.7161.430.090.0-10.02.220.046.050.948.0536.2300-100.00.712.9-39.831.645.13-12.770.05-28.57-66.670.760.0-42.860.0000
22Q4 (16)6.2725.915.050.43001.029.68104.00005.1921.835.70.6930.191.471.24-3.12-8.156.76-4.6-17.411.55-5.49229.790001.39-2.8202.170.090.080.02.220.046.050.877.4140.3200-100.00.6930.19-53.691.5615.56-26.420.07-53.33-56.250.7611.76-53.940.0000
22Q3 (15)4.9811.16-18.090000.9369.0966.070004.26-6.991.670.53-28.38-19.71.28-3.7620.757.08-4.13-1.51.6430.16290.480001.43104.29160.00.090.080.02.220.046.050.819.4644.6400-100.00.53-28.38-58.591.35-8.78-26.630.1587.5400.00.68-17.07-48.090.000-100.0
22Q2 (14)4.48-12.84-16.420000.55-5.1761.760004.586.0215.080.7448.08.821.33-5.03.17.39-8.17-25.771.2635.48215.00000.70.0900.00.09-10.080.02.2246.0546.050.747.2551.020-100.0-100.00.74-37.298.821.48-21.2826.50.08-46.6733.330.82-38.3510.810.000-100.0
22Q1 (13)5.14-5.69-4.10000.5816.070.590004.32-12.0226.320.5-26.476.381.43.725.08.05-1.66-18.250.9397.87287.50000.752.17366.670.1100.0100.01.520.00.00.6911.2956.820.010.00.01.18-20.81151.061.88-11.32104.350.15-6.251600.01.33-19.39189.130.000-100.0
21Q4 (12)5.45-10.36-2.150000.5-10.7151.520004.9117.1855.870.683.0315.251.3527.3666.678.1813.773.940.4711.9370.00000.46-16.3691.670.050.0-16.671.520.00.00.6210.7163.160.010.001.4916.41152.542.1215.22118.560.16433.33633.331.6525.95194.640.00-100.0-100.0
21Q3 (11)6.0813.4318.520000.5664.7169.70004.195.2873.860.66-2.9473.681.06-17.8329.277.19-27.75-16.070.425.02000.00000.55685.7171.880.050.0-16.671.520.00.00.5614.2964.710.010.001.2888.24236.841.8457.26155.560.03-50.0200.01.3177.03274.290.053.94.77
21Q2 (10)5.360.0-6.940000.340.03.030003.9816.3765.830.6844.6851.111.2915.1835.799.951.142.680.466.67700.00000.07-53.33-82.930.050.0-16.671.520.00.00.4911.3663.330.010.000.6844.6851.111.1727.1756.00.06700.0300.00.7460.8776.190.05-7.346.67
21Q1 (9)5.36-3.77-4.110000.343.033.030003.428.5746.780.47-20.349.31.1238.2745.459.8425.0330.370.24140.0166.6700-100.00.15-37.5-69.390.05-16.67-16.671.520.00.00.4415.7976.00.01000.47-20.349.30.92-5.1533.33-0.0166.670.00.46-17.869.520.055.5220.03
20Q4 (8)5.578.5830.140000.330.026.920003.1530.7129.630.5955.2659.460.81-1.2228.577.87-8.1329.570.1400.011.110000.24-25.0-44.190.060.0-14.291.520.05.560.3811.7672.730000.5955.26-37.230.9734.72-16.38-0.030.025.00.5660.0-37.780.053.145.2
20Q3 (7)5.13-10.9436.070000.330.026.920002.410.42-8.710.38-15.56-28.30.82-13.68-19.618.57-11.6100.02-60.0-80.00000.32-21.95-36.00.060.0-14.291.520.05.560.3413.33112.500-100.00.38-15.56-58.70.72-4.0-35.71-0.030.00.00.35-16.67-60.670.055.785.91
20Q2 (6)5.763.0415.430000.330.0230.00002.43.0-14.290.454.65-33.820.9523.38-10.389.6928.4100.05-44.44-58.330-100.000.41-16.33105.00.060.0-14.291.520.05.560.320.0650.00000.454.65-64.570.758.7-42.75-0.03-200.025.00.420.0-65.850.054.2612.39
20Q1 (5)5.5930.6138.370000.3326.921550.00002.33-4.12-6.80.4316.22-25.860.7722.22-28.047.5524.2600.090.0-30.770.12000.4913.9500.06-14.290.01.525.565.560.2513.640.00000.43-54.2613.160.69-40.5211.29-0.0175.080.00.42-53.3327.270.04-7.5252.55
19Q4 (4)4.2813.530.0000.00.260.00.0000.02.43-7.950.00.37-30.190.00.63-38.240.06.0800.00.09-10.00.0000.00.43-14.00.00.070.00.01.440.00.00.2237.50.00-100.00.00.942.170.01.163.570.0-0.04-33.330.00.91.120.00.053.840.0

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