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)0.52-25.710.25-54.5500000.48-37.66-0.0700.22-37.1445.830.830.09-43.750.08-11.1100001.360.00000-0.180-0.1800.010.0-0.1700.000
2022 (9)0.71066.670.55-19.1200000.77220.83-0.1100.35400.045.4555.840.16100.00.09000001.36-84.790000-0.110-0.1100.010.0-0.100.000
2021 (8)0.06100.00.6830.7700000.2471.43-0.0400.0775.029.172.080.0814.290000008.940.00000-7.580-7.5800.010.0-7.5700.000
2020 (7)0.03-62.50.52-89.1900000.14-99.27-1.5800.04028.5700.07133.330000008.9456.570000-7.540-7.5400.010.0-7.5300.000
2019 (6)0.080.04.81-25.31000019.05-4.650.1-33.33000.0000.03-97.640000005.710.00000-4.410-4.4100.010.0-4.400.000
2018 (5)0.08-74.196.4424.56000019.986.450.15-50.00.3-21.051.50-25.831.276.720000005.710.00000-4.510-4.5100.010.0-4.500.000
2017 (4)0.3134.785.1726.41000018.7738.120.3400.00.38-2.562.02-29.451.195850.00000005.710.00000-4.660-4.6600.010-4.6500.000
2016 (3)0.230.04.09150.920.03-50.00013.59176.220.06200.00.39116.672.87-21.560.02-50.00.17-10.5300005.710.00000-4.960-4.96000-4.9600.000
2015 (2)0.23109.091.63171.670.060.0004.921044.190.0200.18125.03.66-80.340.04-33.330.19-5.00.03-66.670.01-50.05.7121.230000-5.030-5.03000-5.0300.000
2014 (1)0.11-42.110.600.060.0000.4326.47-0.3700.08018.6000.06-40.00.20.00.09-40.00.02-33.334.71-50.530000-4.560-4.56000-4.5600.000
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)0.52-24.64-25.710.250.0-54.550000000.1-23.08-47.37-0.05-350.0-66.670.22-21.43-37.1445.83-6.70.830.09-43.75-43.750.080.0-11.110000001.360.00.0000000-0.18-38.46-63.64-0.18-38.46-63.640.010.00.0-0.17-41.67-70.00.0000
23Q3 (19)0.69-12.66762.50.250.0-58.330000000.130.0-51.850.020300.00.2855.567.6949.1293.7628.480.16-23.81-11.110.08-11.11-11.110000001.360.0-84.79000000-0.1313.3398.3-0.1313.3398.30.010.00.0-0.1214.2998.430.0000
23Q2 (18)0.79-3.661480.00.250.0-44.440000000.138.33-23.530100.0100.00.18-10.028.5725.35-4.93-18.510.2116.675.00.090.000000001.360.0-84.79000000-0.15-7.1498.04-0.15-7.1498.040.010.00.0-0.14-7.6998.170.0000
23Q1 (17)0.8217.142633.330.25-54.55-57.630000000.12-36.84-14.29-0.04-33.330.00.2-42.8666.6726.67-41.33-24.440.1812.528.570.090.000000001.360.0-84.79000000-0.14-27.2798.16-0.14-27.2798.160.010.00.0-0.13-30.098.290.0000
22Q4 (16)0.7775.01066.670.55-8.33-19.120000000.19-29.6390.0-0.03-200.025.00.3534.62400.045.4518.8855.840.16-11.11100.00.090.000000001.36-84.79-84.79000000-0.1198.5698.55-0.1198.5698.550.010.00.0-0.198.6998.680.0000
22Q3 (15)0.0860.0-33.330.633.33-3.230000000.2758.82575.0-0.0166.67-114.290.2685.712500.038.2422.9550.00.18-10.0500.00.09000000008.940.00.0000000-7.66-0.13-1.46-7.66-0.13-1.460.010.00.0-7.65-0.13-1.460.0000
22Q2 (14)0.0566.67-50.00.45-23.73-21.050000000.1721.43183.33-0.0325.025.00.1416.67031.11-11.8500.242.86400.00000000008.940.00.0000000-7.65-0.39-0.39-7.65-0.39-0.390.010.00.0-7.64-0.39-0.390.0000
22Q1 (13)0.03-50.0-62.50.59-13.247.270000000.1440.0250.0-0.040.00.00.1271.431100.035.2921.01394.120.1475.0180.00000000008.940.00.0000000-7.62-0.53-0.4-7.62-0.53-0.40.010.00.0-7.61-0.53-0.40.0000
21Q4 (12)0.06-50.0100.00.689.6830.770000000.1150.0233.33-0.04-157.1496.970.07600.075.029.17395.832.080.08166.6714.290000000008.940.00.0000000-7.58-0.4-0.53-7.58-0.4-0.530.010.00.0-7.57-0.4-0.530.0000
21Q3 (11)0.1220.0300.00.628.77-70.190000000.04-33.330.00.07275.0216.670.01005.88000.03-25.0-40.00000000008.940.056.57000000-7.550.92-61.67-7.550.92-61.670.010.00.0-7.540.92-61.80.0000
21Q2 (10)0.125.0100.00.573.6490.00000000.0650.0100.0-0.040.042.860-100.000.00-100.000.04-20.033.330000000008.940.056.57000000-7.62-0.40-7.62-0.4-65.290.010.00.0-7.61-0.4-76200.00.0000
21Q1 (9)0.08166.670.00.555.77-72.910000000.0433.330.0-0.0496.9771.430.01-75.007.14-75.000.05-28.5766.670000000008.940.056.57000000-7.59-0.66-66.81-7.59-0.66-66.810.010.00.0-7.58-0.66-66.960.0000
20Q4 (8)0.030.0-62.50.52-75.0-89.190000000.03-25.0-98.92-1.32-2100.000.040028.57000.0740.0133.330000000008.9456.5756.57000000-7.54-61.46-70.98-7.54-61.46-70.980.010.00.0-7.53-61.59-71.140.0000
20Q3 (7)0.03-40.0-78.572.08593.33-68.00000000.0433.33-99.32-0.0614.29-250.000-100.00.00000.0566.67-94.680000000005.710.00.0000000-4.670-5.9-4.67-1.3-5.90.010.00.0-4.66-46700.0-5.910.0000
20Q2 (6)0.05-37.5-66.670.3-85.22-95.480000000.03-25.0-99.43-0.0750.0-275.000-100.00.00000.030.0-97.860000000005.710.00.00000000100.0100.0-4.61-1.32-3.60.010.00.00.01100.22100.230.0000
20Q1 (5)0.080.0-33.332.03-57.8-68.620000000.04-98.56-99.22-0.140-800.000-100.00.00000.030.0-94.230000000005.710.00.0000000-4.55-3.17-1.34-4.55-3.17-1.340.010.00.0-4.54-3.18-1.340.0000
19Q4 (4)0.08-42.860.04.81-26.00.0000.0000.02.78-52.720.00-100.00.00-100.00.00.0000.00.03-96.810.0000.0000.0000.05.710.00.0000.0000.0-4.410.00.0-4.410.00.00.010.00.0-4.40.00.00.0000.0

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