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)0.54-49.530000007.846.230.55-16.671.1223.0814.2915.86000.77-1.28000.690.02.50.01.275.830.1300.56-30.861.96-2.490.0600.62-8.820.000
2022 (9)1.0725.880000007.38-9.230.66-12.00.910.012.3310.16000.7811.43000.690.02.50.01.26.19000.81-11.962.01-4.29-0.1300.68-37.040.000
2021 (8)0.85-9.570000008.13-11.150.75-13.790.91-21.5511.19-11.71000.7-2.78000.690.02.50.01.138.650.05-50.00.92-8.912.1-2.330.1601.0812.50.000
2020 (7)0.9410.590000009.155.90.8716.01.16-15.3312.68-20.05000.72-1.37000.690.02.50.01.047.220.1-68.751.0134.672.155.39-0.0500.9647.690.000
2019 (6)0.85-22.730000008.6419.830.75-1.321.3738.3815.8615.48000.732.82000.6902.55.490.978.990.323100.00.75-24.242.047.37-0.100.65-2.990.000
2018 (5)1.114.580000007.219.910.76-15.560.9910.013.730.08000.71-4.0500002.370.00.8911.250.0100.992.061.97.34-0.3200.67-30.210.010
2017 (4)0.96-31.430000006.56-9.270.94.650.9-16.6713.72-8.16000.744.2300002.370.00.812.68000.9712.791.778.59-0.0100.9611.630.000
2016 (3)1.410.240000007.2319.90.8616.221.0818.6814.94-1.02000.712.900002.370.00.7110.940.0600.8614.671.6317.27000.8624.640.000
2015 (2)1.276.720000006.0315.520.7410.450.9124.6615.097.91000.69-1.43000.040.02.3726.060.6412.28000.750.01.394.51-0.0600.69-32.350.00-52.31
2014 (1)1.1963.010000005.227.190.673.080.73-2.6713.98-9.19000.70000.0401.889.30.5711.76000.7513.641.3313.680.2712.51.0213.330.010
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)0.54-5.26-49.530000000002.321.0511.110.1838.460.01.1247.3723.0814.2943.0516.010000.770.0-1.280000.690.00.02.50.00.01.270.05.830.130.000.5647.37-30.861.9610.11-2.490.060.0146.150.6240.91-8.820.0000
23Q3 (19)0.57-24.0-37.360000000001.9-2.0619.50.13-18.7562.50.767.0418.759.992.6816.880000.770.0-1.280000.690.00.02.50.00.01.270.05.830.130.000.3852.0-38.711.787.88-2.730.06-14.29142.860.4437.5-8.330.0000
23Q2 (18)0.75-37.544.2300-100.00000001.9414.121.570.16100.0-40.740.715.971.439.735.537.820000.770.00.00000.690.00.02.50.00.01.275.835.830.13000.25-10.71-53.71.6510.74-5.170.07450.0240.00.3223.08-34.690.0000
23Q1 (17)1.212.1514.290000000001.7-17.87-6.590.08-55.56-33.330.67-26.37-5.639.22-25.162.930000.77-1.280.00000.690.00.02.50.00.01.20.06.1900-100.00.28-65.43-73.081.49-25.87-32.88-0.0284.62-115.380.26-61.76-77.780.0000
22Q4 (16)1.0717.5825.880000000002.0730.19-4.610.18125.0-30.770.9142.190.012.3144.1110.010000.780.011.430000.690.00.02.50.00.01.20.06.1900-100.00.8130.65-11.962.019.84-4.29-0.137.14-181.250.6841.67-37.040.0000
22Q3 (15)0.9175.021.330-100.000000001.59-16.75-14.520.08-70.37-33.330.64-8.57-13.518.54-5.28-6.350000.781.311.430000.690.00.02.50.00.01.20.06.1900-100.00.6214.81-6.061.835.17-0.54-0.14-180.0-200.00.48-2.04-40.00.0000
22Q2 (14)0.52-50.48-48.00.1000000001.914.95-8.170.27125.028.570.7-1.41-4.119.020.754.540000.770.010.00000.690.00.02.50.00.01.26.1915.380-100.0-100.00.54-48.08-60.871.74-21.62-30.95-0.05-138.46-126.320.49-58.12-68.790.0000
22Q1 (13)1.0523.53-23.910000000001.82-16.13-9.90.12-53.85-25.00.71-21.98-4.058.95-20.015.260000.7710.08.450000.690.00.02.50.00.01.130.08.650.050.0-50.01.0413.04-11.112.225.71-3.90.13-18.75225.01.178.33-3.310.0000
21Q4 (12)0.8513.33-9.570000000002.1716.670.930.26116.670.00.9122.97-21.5511.1922.67-11.710000.70.0-2.780000.690.00.02.50.00.01.130.08.650.050.0-50.00.9239.39-8.912.114.13-2.330.1614.29420.01.0835.012.50.0000
21Q3 (11)0.75-25.07.140000000001.86-10.58-15.840.12-42.86-33.330.741.37-2.639.125.7414.90000.70.0-4.110000.690.00.02.50.00.01.138.658.650.05-50.0-50.00.66-52.17-12.01.84-26.98-2.650.14-26.32200.00.8-49.0431.150.0000
21Q2 (10)1.0-27.54-17.360000000002.082.97-10.340.2131.25-12.50.73-1.35-18.898.631.45-6.330000.7-1.41-4.110000.690.00.02.50.00.01.040.00.00.10.00.01.3817.95142.112.529.0947.370.19375.0235.711.5729.75265.120.0000
21Q1 (9)1.3846.8114.050000000002.02-6.05-18.220.16-38.46-15.790.74-36.21-14.948.51-32.91-7.510000.71-1.39-5.330000.690.00.02.50.00.01.040.07.220.10.0-68.751.1715.8424.472.317.444.050.04180.0121.051.2126.0461.330.0000
20Q4 (8)0.9434.2910.590000000002.15-2.71-16.340.2644.4423.811.1652.63-15.3312.6859.64-20.140000.72-1.37-1.370000.690.00.02.50.00.01.040.07.220.10.0-68.751.0134.6734.672.1513.765.39-0.0564.2950.00.9657.3847.690.0000
20Q3 (7)0.7-42.1520.690000000002.21-4.74-8.30.18-25.0-14.290.76-15.56-28.37.94-13.7900000.730.00.00000.690.00.02.50.00.01.040.07.220.10.0-68.750.7531.5838.891.8910.533.28-0.140.0-27.270.6141.8641.860.0000
20Q2 (6)1.210.0-3.20000000002.32-6.0715.420.2426.3220.00.93.4518.429.210.1700000.73-2.67-1.350000.690.00.02.50.00.01.047.227.220.1-68.75-68.750.57-39.3672.731.71-22.975.56-0.1426.326.670.43-42.67138.890.0000
20Q1 (5)1.2142.35-14.1800-100.00000002.47-3.8950.610.19-9.5246.150.87-36.540.329.20-42.0700000.752.747.140000.690.002.50.05.490.970.08.990.320.03100.00.9425.33-15.322.228.829.9-0.19-90.020.830.7515.38-13.790.000-100.0
19Q4 (4)0.8546.550.0000.0000.0000.02.576.640.00.210.00.01.3729.250.015.8700.0000.00.730.00.0000.00.690.00.02.50.00.00.970.00.00.320.00.00.7538.890.02.0411.480.0-0.19.090.00.6551.160.00.0000.0

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