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)5.31-43.3920.94280.730000001.06103.8525.6858.130.0000000000031.180.162.74.6513.081.712.182.3517.962.227.95010.1300.000
2022 (9)9.38184.245.5-21.430000000.52-83.816.24-49.490.0000000000031.130.452.589.3212.865.242.13-34.4617.57-1.46-3.50-1.3700.000
2021 (8)3.311.867.000000003.21202.8332.15-11.290.0000000000030.991.012.361.2912.221.753.25142.5417.8313.716.78106.0810.03116.630.000
2020 (7)2.95-68.58000000001.06307.6936.24112.930.0000000000030.680.02.330.4312.010.51.3431.3715.682.483.29928.124.63245.520.000
2019 (6)9.39-52.96000000000.26-86.817.0225.420.0000000000030.680.02.328.9211.953.461.02-78.0215.3-16.480.32-30.431.34-73.730.000
2018 (5)19.96465.44000000001.9717.2613.57-22.410.0000000000030.680.02.133.411.55-4.154.64603.0318.3224.040.46-61.985.1172.730.000
2017 (4)3.5311.015.7-37.910000001.68017.4986.460.0000000000030.680.02.060.012.050.00.66014.7712.491.2101.8700.000
2016 (3)3.18-27.239.18246.42000000-0.5709.38-0.530.0000000000030.680.02.060.4912.050.08-0.98013.13-4.09-0.620-1.600.000
2015 (2)4.37-12.772.65-77.29000000-0.5409.43-15.270.0000000000030.680.02.055.1312.047.02-0.39013.69-4.0-0.960-1.3500.000
2014 (1)5.01-0.611.6733.370000001.05-63.0311.13-35.660.0000000000030.680.01.9513.3711.25-1.141.06-54.5114.26-7.58-0.6500.41-82.020.000
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)5.3147.91-43.3920.9420.41280.73000000000-0.66-208.2-20.025.68-3.2458.130.000000000000000031.18-0.10.162.70.04.6513.080.01.712.18-22.972.3517.96-3.492.227.95125.85327.1410.1359.53839.420.0000
23Q3 (19)3.5930.07-54.2717.39426.971059.330000000000.61-59.8796.7726.54-6.6842.760.000000000000000031.210.350.322.74.654.6513.08-12.741.712.83137.821.0718.61-0.82.033.52-24.46202.926.358.551124.190.0000
23Q2 (18)2.7649.19-51.153.3120.0120.00000000001.52470.73114.0828.4417.91-0.910.000000000000000031.1-0.10.392.580.00.014.9916.5616.561.19-31.21-48.9318.769.265.574.66100.0552.435.8544.09350.00.0000
23Q1 (17)1.85-80.28-68.161.5-72.730.0000000000-0.4125.45-920.024.1248.52-19.360.000000000000000031.130.00.452.580.09.3212.860.05.241.73-18.78-37.5517.17-2.28-1.042.33166.57-58.984.06396.35-51.950.0000
22Q4 (16)9.3819.49184.245.5266.67-21.43000000000-0.55-277.42-5400.016.24-12.64-49.490.000000000000000031.130.060.452.580.09.3212.860.05.242.13-23.93-34.4617.57-3.67-1.46-3.5-2.34-151.62-1.37-120.97-113.660.0000
22Q3 (15)7.8538.9496.251.50.00.00000000000.31-56.34-83.4218.59-35.23-49.520.000000000000000031.110.420.392.580.09.3212.860.05.242.820.17-46.5618.242.64-7.97-3.42-232.04-177.2-0.62-147.69-106.410.0000
22Q2 (14)5.65-2.75-26.341.50.000000000000.711320.0-12.3528.7-4.05-55.450.000000000000000030.98-0.03-0.032.589.3210.7312.865.247.082.33-15.88-28.0917.772.421.14-1.03-118.13-112.051.3-84.62-88.970.0000
22Q1 (13)5.8176.06133.331.5-78.5787.50000000000.05600.0-90.7429.91-6.97-30.70.000000000000000030.990.00.032.360.01.2912.220.01.752.77-14.7746.5617.35-2.696.975.68-16.22-37.18.45-15.75-22.620.0000
21Q4 (12)3.3-17.511.867.0366.670000000000-0.01-100.53-108.3332.15-12.71-11.290.000000000000000030.990.01.012.360.01.2912.220.01.753.25-37.98142.5417.83-10.0413.716.7853.05106.0810.033.72116.630.0000
21Q3 (11)4.0-47.85-9.31.5000000000001.87130.86233.9336.83-42.83112.640.000000000000000030.990.01.012.361.291.2912.221.751.755.2461.73347.8619.8212.8127.794.43-48.19603.179.67-17.98437.220.0000
21Q2 (10)7.67208.03-25.390-100.000000000000.8150.0710.064.4249.26154.120.000000000000000030.990.031.012.330.00.012.010.00.03.2471.43468.4217.578.3217.928.55-5.327672.7311.797.971633.820.0000
21Q1 (9)2.49-15.59-83.590.8000000000000.54350.0100.043.1619.09170.60.000000000000000030.980.980.982.330.00.4312.010.00.51.8941.04551.7216.223.4411.49.03174.47994.0610.92135.851616.670.0000
20Q4 (8)2.95-33.11-68.580000000000000.12-78.57200.036.24109.24112.930.000000000000000030.680.00.02.330.00.4312.010.00.51.3414.5331.3715.681.12.483.29422.22928.124.63157.22245.520.0000
20Q3 (7)4.41-57.1-39.2600-100.00000000000.56460.0211.1117.32-31.683.10.000000000000000030.680.00.02.330.00.4312.010.00.51.17105.2627.1715.514.092.040.63472.7365.791.8164.7138.460.0000
20Q2 (6)10.28-32.23-46.9800-100.00000000000.1-62.96100.025.3558.9379.530.000000000000000030.680.00.02.330.430.4312.010.50.50.5796.55-43.014.92.34-2.490.11110.89-71.050.68194.44-50.720.0000
20Q1 (5)15.1761.55-4.290000000000000.27575.02800.015.95-6.294.040.000000000000000030.680.00.02.320.08.9211.950.03.460.29-71.57-93.7414.56-4.84-20.44-1.01-415.62-319.57-0.72-153.73-114.150.0000
19Q4 (4)9.3929.340.00-100.00.0000.0000.0000.00.04-77.780.017.021.310.00.0000.0000.0000.0000.0000.030.680.00.02.320.00.011.950.00.01.0210.870.015.30.660.00.32-15.790.01.343.080.00.0000.0

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