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)1.41-14.550000003.58-7.25-0.1200.57-30.4915.92-25.050.29-25.640.160.000005.880.01.30.00.37-2.63-0.201.48-8.64-0.380-0.5800.000
2022 (9)1.6547.320000003.86-22.8-0.200.82-39.7121.24-21.90.39-27.780.160.000005.880.01.30.00.38-2.56-0.0601.62-10.0-0.340-0.400.000
2021 (8)1.12-62.540000005.0-18.96001.361.4927.2025.240.54-54.240.160.0000.010.05.88-3.921.30.00.39-4.880.11-45.01.8-5.26-0.380-0.2700.000
2020 (7)2.9920.560000006.17-25.210.01-97.961.34-47.4521.72-29.741.18-15.110.160.0000.010.06.120.01.34.00.4110.810.2-68.751.9-16.3-0.390-0.1900.000
2019 (6)2.48-31.680000008.25-4.510.49122.732.55-11.7630.91-7.591.39-15.240.16-5.88000.01-50.06.12-15.01.251.630.370.00.6460.02.2712.94-0.4100.2353.330.000
2018 (5)3.63-3.20000008.642.610.22-33.332.8911.5833.458.741.6411.560.170.0000.020.07.20.01.232.50.370.00.4-31.032.01-6.51-0.2500.15-57.140.000
2017 (4)3.75-13.590000008.426.450.33-36.542.5914.630.767.661.4719.510.170.0000.020.07.20.01.25.260.370.00.58-25.642.15-6.11-0.2300.35-50.70.000
2016 (3)4.34-13.550000007.91-16.470.52-30.672.261.3528.5721.331.23-6.110.170.0000.02100.07.20.01.146.540.370.00.78-16.132.29-3.78-0.0700.71-41.80.000
2015 (2)5.0216.740000009.47-9.90.75-14.772.23-18.6123.55-9.681.318.260.170.0000.010.07.20.01.079.180.370.00.93-2.112.383.480.29-9.381.22-3.940.000
2014 (1)4.316.5300000010.5119.430.8866.042.74-7.7426.07-22.751.219.010.17-5.56000.010.07.20.00.985.380.370.00.9548.442.318.560.32700.01.2786.760.000
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)1.4111.9-14.550000000000.79-21.0-23.3-0.1-242.86-150.00.57-42.42-30.4915.92-38.56-24.860.29-14.71-25.640.160.00.00000005.880.00.01.30.00.00.370.0-2.63-0.2-150.0-233.331.48-7.5-8.64-0.38-15.15-11.76-0.58-41.46-45.00.0000
23Q3 (19)1.26-22.22-13.70000000001.09.8911.110.07800.0240.00.9922.2223.7525.9219.0227.960.34-10.53-26.090.160.00.00000005.880.00.01.30.00.00.370.0-2.63-0.0842.86-100.01.64.58-2.44-0.3319.51-13.79-0.4125.45-24.240.0000
23Q2 (18)1.623.1820.90000000000.913.419.64-0.0187.587.50.812.530.021.770.3323.660.385.56-22.450.160.00.00000005.880.00.01.30.00.00.37-2.63-2.63-0.140.0-1500.01.53-0.65-9.47-0.41-28.12-32.26-0.55-19.57-83.330.0000
23Q1 (17)1.57-4.857.530000000000.88-14.56-20.72-0.08-100.0-100.00.79-3.66-34.7121.702.43-14.080.36-7.69-21.740.160.00.00000005.880.00.01.30.00.00.380.0-2.56-0.14-133.33-300.01.54-4.94-12.5-0.325.88-14.29-0.46-15.0-119.050.0000
22Q4 (16)1.6513.0147.320000000001.0314.44-7.21-0.0420.0-300.00.822.5-39.7121.194.62-22.10.39-15.22-27.780.160.00.000000-100.05.880.00.01.30.00.00.380.0-2.56-0.06-50.0-154.551.62-1.22-10.0-0.34-17.2410.53-0.4-21.21-48.150.0000
22Q3 (15)1.468.96-45.110000000000.98.43-41.94-0.0537.5-141.670.8-1.23-46.6720.2515.02-28.710.46-6.12-60.00.160.00.000000-100.05.880.00.01.30.00.00.380.0-2.56-0.04-500.0-125.01.64-2.96-11.35-0.296.4529.27-0.33-10.0-32.00.0000
22Q2 (14)1.34-8.22-48.060000000000.83-25.23-18.63-0.08-100.0-14.290.81-33.06-31.9317.61-30.29-24.680.496.52-65.490.160.00.000000-100.05.880.0-3.921.30.00.00.38-2.56-7.320.01-85.71-66.671.69-3.98-2.87-0.31-10.7122.5-0.3-42.8618.920.0000
22Q1 (13)1.4630.36-45.520000000001.110.0-15.91-0.04-300.0-33.331.21-11.03-23.925.26-7.13-8.490.46-14.81-64.060.160.00.00000-100.0-100.05.880.0-3.921.30.00.00.390.0-4.880.07-36.36-30.01.76-2.22-2.76-0.2826.3226.32-0.2122.2225.00.0000
21Q4 (12)1.12-57.89-62.540000000001.11-28.39-20.14-0.01-108.33-200.01.36-9.331.4927.20-4.2625.240.54-53.04-54.240.160.00.00000.010.00.05.880.0-3.921.30.00.00.390.0-4.880.11-31.25-45.01.8-2.7-5.26-0.387.322.56-0.27-8.0-42.110.0000
21Q3 (11)2.663.13.50000000001.5551.9613.970.12271.43300.01.526.05-16.228.4121.519.831.15-19.013.60.160.00.00000.010.00.05.88-3.92-3.921.30.00.00.39-4.88-4.880.16433.33-27.271.856.32-3.65-0.41-2.56.82-0.2532.43-13.640.0000
21Q2 (10)2.58-3.730.390000000001.02-22.73-39.64-0.07-133.3301.19-25.16-45.9123.38-15.31-19.551.4210.949.230.160.00.00000.010.00.06.120.00.01.30.00.00.410.00.00.03-70.0-89.291.74-3.87-12.56-0.4-5.2618.37-0.37-32.14-76.190.0000
21Q1 (9)2.68-10.377.630000000001.32-5.04-23.7-0.03-400.0-142.861.5918.66-31.4727.6027.1-4.581.288.47-5.880.160.00.00000.010.00.06.120.00.01.30.04.00.410.010.810.1-50.0-85.921.81-4.74-22.32-0.382.5611.63-0.28-47.37-200.00.0000
20Q4 (8)2.9916.3420.560000000001.392.21-35.050.01116.67-92.311.34-25.14-47.4521.72-16.04-29.741.186.31-15.110.160.00.00000.010.00.06.120.00.01.30.04.00.410.010.810.2-9.09-68.751.9-1.04-16.3-0.3911.364.88-0.1913.64-182.610.0000
20Q3 (7)2.570.0-23.960000000001.36-19.53-32.34-0.060-130.01.79-18.64-31.9425.87-10.9901.11-14.62-19.570.160.00.00000.010.00.06.120.00.01.30.04.00.410.010.810.22-21.43-57.691.92-3.52-10.7-0.4410.2-2.33-0.22-4.76-344.440.0000
20Q2 (6)2.573.21-25.720000000001.69-2.31-21.030-100.0-100.02.2-5.17-17.629.060.4601.3-4.41-15.580.160.0-5.880000.010.00.06.120.0-15.01.34.04.00.4110.8110.810.28-60.56-12.51.99-14.592.05-0.49-13.95-113.04-0.21-175.0-333.330.0000
20Q1 (5)2.490.4-31.020000000001.73-19.16-11.730.07-46.15-12.52.32-9.02-7.5728.93-6.4101.36-2.16-17.580.160.0-5.880000.010.0-50.06.120.0-15.01.250.01.630.370.00.00.7110.9447.922.332.6412.02-0.43-4.88-126.320.2821.74-3.450.0000
19Q4 (4)2.48-26.630.0000.0000.0000.02.146.470.00.13-35.00.02.55-3.040.030.9100.01.390.720.00.160.00.0000.00.010.00.06.120.00.01.250.00.00.370.00.00.6423.080.02.275.580.0-0.414.650.00.23155.560.00.0000.0

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