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)51.543.76-6.2400000000015.558.44-5.761.932.12-24.023.14-19.9-12.045.02-18.68-14.170.293.57-53.230.75-1.32-2.60004.84-3.01-4.1612.750.00.013.00.07.00.470.088.028.898.416.2942.365.587.021.736.79-25.4330.628.313.80.14-6.45-4.19
23Q3 (19)49.6716.57-4.3500000000014.34-10.38-6.151.89-12.09-8.253.9212.017.726.1813.668.940.28-49.09-33.330.761.330.00004.99-0.43.3112.750.00.013.00.07.00.470.088.026.6521.148.8640.1213.118.811.62-61.06149.2328.278.0712.50.15-2.23-2.57
23Q2 (18)42.61-9.84-15.200000000016.0-3.6110.732.15-18.2516.853.5-1.41-9.095.44-3.78-14.70.5534.1537.50.75-1.320.00005.01-0.26.1412.750.00.013.07.07.00.4788.088.022.05.16-1.8735.476.451.874.1664.43383.7226.1611.5612.370.16-3.57-2.42
23Q1 (17)47.26-14.03-16.2500000000016.60.6112.542.633.5436.983.55-0.56-5.085.65-3.49-4.230.41-33.87-14.580.76-1.30.00005.02-0.597.4912.750.00.012.150.07.330.250.00.020.92-23.03-2.2433.32-15.821.032.539.05112.6123.45-20.513.810.168.63-0.47
22Q4 (16)54.975.85-3.5800000000016.57.9815.952.5423.330.933.577.21-13.775.853.22-6.660.6247.6282.350.771.321.320005.054.557.4512.750.00.012.150.07.330.250.00.027.1811.034.2239.587.355.132.32256.9249.6829.517.396.770.15-4.87-1.4
22Q3 (15)51.933.34-7.2200000000015.285.74-10.012.0611.961.983.33-13.51-23.975.67-11.0-11.370.425.035.480.761.33-1.30004.832.331.912.750.00.012.150.07.330.250.00.024.489.191.2436.875.893.130.65-24.42306.2525.137.953.250.16-2.08-0.29
22Q2 (14)50.25-10.95-16.8600000000014.45-2.03-17.11.84-4.17-23.973.852.94-11.76.378.021.490.4-16.672.560.75-1.32-3.850004.721.07-0.8412.750.00.012.157.3317.050.250.0-19.3522.424.77-26.8834.825.58-15.770.86-27.73-33.8523.283.05-27.160.16-1.6412.52
22Q1 (13)56.43-1.025.2200000000014.753.65-15.081.92-1.030.523.74-9.66-34.045.90-5.93-26.290.4841.1865.520.760.0-5.00004.67-0.64-2.5112.750.00.011.320.09.060.250.0-19.3521.4-17.94-24.1732.98-12.4-15.221.19-23.23-11.1922.59-18.24-23.580.167.6211.07
21Q4 (12)57.011.8612.3600000000014.23-16.2-14.591.94-3.96-3.04.14-5.48-28.56.27-2.0-21.270.349.68-17.070.76-1.3-6.170004.7-0.84-2.8912.750.00.011.320.09.060.250.0-19.3526.087.86-0.8437.655.311.781.55868.75115.2827.6313.522.260.15-3.8-0.19
21Q3 (11)55.97-7.428.6100000000016.98-2.58-5.512.02-16.53-16.874.380.46-22.486.401.91-19.50.31-20.51-8.820.77-1.28-4.940004.74-0.42-4.6312.750.00.011.329.069.060.25-19.35-19.3524.18-21.14-0.5335.75-13.522.140.16-87.69-5.8824.34-23.84-0.570.1610.5-1.25
21Q2 (10)60.4412.725.6800-100.000000017.430.35-7.482.4226.7-1.634.36-23.1-18.966.28-21.54-20.940.3934.4885.710.78-2.5-4.880004.76-0.63-3.6412.750.00.010.380.00.00.310.00.030.668.6540.1341.346.2726.931.3-2.99145.2831.968.1242.610.14-2.91-11.5
21Q1 (9)53.635.75.2200-100.000000017.374.26-9.581.91-4.5-24.85.67-2.074.818.000.47-7.520.29-29.273.570.8-1.23-5.880004.79-1.03-4.0112.750.00.010.380.06.240.310.0-74.3828.227.316.4738.95.1610.481.3486.11397.7829.569.424.310.15-3.29-5.46
20Q4 (8)50.7416.591.4400000000016.66-7.2910.72.0-17.721.215.792.4862.187.970.2130.050.4120.5946.430.810.0-12.90004.84-2.62-1.4312.750.00.010.380.06.240.310.0-74.3826.38.1921.2536.995.6913.220.72323.53-43.7527.0210.3817.630.15-4.82-3.75
20Q3 (7)43.52-9.5-22.410-100.0-100.000000017.97-4.6222.832.43-1.2266.445.655.0220.737.950.0800.3461.913.330.81-1.22-16.490004.970.61-1.5812.750.00.010.380.06.240.310.0-74.3824.3111.1121.2535.07.4612.830.17-67.92-90.5624.489.2412.040.16-0.97-1.42
20Q2 (6)48.09-5.65-11.161.2-7.6910.0900000018.84-1.9338.332.46-3.1589.235.38-0.550.197.94-8.2200.21-25.0-38.240.82-3.53-19.610004.94-1.0-3.3312.750.00.010.386.246.240.31-74.38-74.3821.88-9.717.732.57-7.510.180.53217.78-66.2422.41-5.7611.160.163.72-2.29
20Q1 (5)50.971.9-4.871.3041.300000019.2127.6428.242.5453.9450.35.4151.547.778.6541.2900.280.0-30.00.85-8.6-20.560004.991.63-2.7312.750.00.09.770.04.941.210.0384.024.2311.7112.6535.217.7713.36-0.45-135.16-120.0923.783.530.130.16-1.54-1.06
19Q4 (4)50.02-10.820.00-100.00.0000.0000.015.052.870.01.6513.010.03.57-23.720.06.1300.00.28-6.670.00.93-4.120.0000.04.91-2.770.012.750.00.09.770.00.01.210.00.021.698.180.032.675.320.01.28-28.890.022.975.130.00.16-2.510.0
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)51.54-6.2400000062.492.488.62.873.14-12.045.02-14.170.29-53.230.75-2.6004.84-4.1612.750.013.07.00.4788.028.896.2942.367.021.73-25.4330.623.80.14-4.19
2022 (9)54.97-3.5800000060.98-7.628.360.723.57-13.775.85-6.660.6282.350.771.32005.057.4512.750.012.157.330.250.027.184.2239.585.132.3249.6829.56.770.15-1.4
2021 (8)57.0112.3600000066.01-9.188.3-12.084.14-28.56.27-21.270.34-17.070.76-6.17004.7-2.8912.750.011.329.060.25-19.3526.08-0.8437.651.781.55115.2827.632.260.15-0.19
2020 (7)50.741.4400000072.6824.699.4454.55.7962.187.9730.070.4146.430.81-12.9004.84-1.4312.750.010.386.240.31-74.3826.321.2536.9913.220.72-43.7527.0217.630.15-3.75
2019 (6)50.02-1.0300000058.294.976.1132.543.57-16.786.12-20.720.28-30.00.93-13.08004.91-5.3912.750.09.774.941.21384.021.699.4932.6711.241.28-21.4722.977.140.16-0.4
2018 (5)50.545.181.050000055.53-64.434.6110.294.29-81.277.73-47.330.4-36.511.07-17.69005.19305.4712.750.09.314.720.250.019.818.7929.377.391.6322.5621.449.720.1637.55
2017 (4)48.05-3.8000000156.120.454.18-0.7122.9-10.5814.67-10.980.63-16.01.3-18.24001.28-9.8612.750.08.894.960.250.018.217.0527.356.31.33-59.4519.54-3.70.12-3.71
2016 (3)49.9527.23000000155.425.084.2136.2525.614.716.48-0.360.75-45.261.593.25001.42-32.3812.750.08.473.80.250.017.0112.7225.739.493.2811.9520.2912.60.12-11.6
2015 (2)39.2610.28000000147.91-1.353.09-40.6924.46-2.6716.54-1.331.3733.011.54-1.91002.1-17.9712.750.08.166.810.250.015.09-2.5823.50.512.9360.1118.024.040.14-14.25
2014 (1)35.6-0.86000000149.9436.115.2136.3925.1310.0316.76-19.161.033.01.57-8.19002.56-24.7112.750.07.645.230.250.015.4919.5223.3814.221.83017.3234.060.16-12.63

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