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)2.5977.42.4-13.67000012.64-43.060.12-84.212.16-22.5817.0935.972.47-31.011.45190.000005.00.00000-0.350-0.350-0.540-0.8900.000
2022 (9)1.467.352.78-39.57000022.2-0.450.7680.952.79-48.8112.57-48.583.5862.730.5-32.4300005.00.00000-0.480-0.480-0.630-1.1100.000
2021 (8)1.36-7.484.6122.22000022.349.060.4205.4587.2924.4425.642.228.650.74-19.5700005.00.00000-1.270-1.270-0.620-1.8900.000
2020 (7)1.47-32.572.07590.0000014.9610.16-0.1402.91106.3819.4587.341.7155.450.92-17.8600005.00.00000-1.710-1.710-0.710-2.4200.000
2019 (6)2.186.340.30000013.58-1.38-0.3501.41-15.0610.38-13.871.125.01.12460.000005.00.00000-1.570-1.570-0.490-2.0600.000
2018 (5)2.059.6300000013.777.33-0.3401.66-20.9512.06-26.350.88-27.870.211.1100005.00.00000-1.240-1.240-0.510-1.7500.000
2017 (4)1.87-27.520.220000012.83-15.54-0.3802.19.9516.3730.171.22125.930.185.8800005.00.00000-1.020-1.020-0.430-1.4500.000
2016 (3)2.58120.5100000015.19-10.860.501.91-16.5912.57-6.440.54-60.870.1721.4300005.00.00000-0.630-0.630-0.330-0.9600.000
2015 (2)1.17-40.910.4-66.39000017.045.19-0.8302.2923.1213.4417.051.38-29.590.14-6.6700005.0-6.720000-1.140-1.140-0.240-1.3800.000
2014 (1)1.9833.781.190000016.2-12.9-0.2901.86-2.6211.4811.811.9631.540.150.000005.360.00000-0.290-0.290-0.20-0.4900.000
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)2.59-6.577.42.40.0-13.670000003.212.28-18.370.05600.0115.152.160.0-22.5817.105.736.022.47-15.12-31.011.45-3.97190.00000005.00.00.0000000-0.3514.6327.08-0.3514.6327.08-0.54-3.8514.29-0.894.319.820.0000
23Q3 (19)2.7738.5142.982.40.0-23.570000002.85-4.68-38.71-0.01-107.69-102.862.168.54-40.1716.1823.1813.352.91-7.91-20.051.51-6.21160.340000005.00.00.0000000-0.41-5.13-127.78-0.41-5.13-127.78-0.5213.333.7-0.936.06-29.170.0000
23Q2 (18)2.034.2392.312.4-13.67-54.630000002.99-16.71-58.980.13425.0-66.671.99-36.01-64.5913.14-17.85-42.553.16-6.78-4.531.61274.42147.690000005.00.00.0000000-0.3925.026.42-0.3925.026.42-0.61.641.64-0.9912.3913.160.0000
23Q1 (17)1.492.0544.662.780.0-44.730000003.59-8.42-43.29-0.0487.88-111.433.1111.47-37.1715.9927.17-25.033.39-5.31-5.040.43-14.0-38.570000005.00.00.0000000-0.52-8.3343.48-0.52-8.3343.48-0.613.17-5.17-1.13-1.824.670.0000
22Q4 (16)1.4628.077.352.78-11.46-39.570000003.92-15.7-44.16-0.33-194.29-375.02.79-22.71-48.8112.57-11.92-48.553.58-1.6562.730.5-13.79-32.430000005.00.00.0000000-0.48-166.6762.2-0.48-166.6762.2-0.63-16.67-1.61-1.11-54.1741.270.0000
22Q3 (15)1.149.62-33.333.14-40.6475.420000004.65-36.2118.020.35-10.26288.893.61-35.7747.3514.27-37.5721.893.649.97123.310.58-10.77-26.580000005.00.00.0000000-0.1866.0487.14-0.1866.0487.14-0.5411.4815.62-0.7236.8464.710.0000
22Q2 (14)1.040.97-35.05.295.17181.380000007.2915.1723.140.3911.43225.05.6213.5491.1622.867.2163.783.31-7.28158.590.65-7.14-18.750000005.00.00.0000000-0.5342.3964.43-0.5342.3964.43-0.61-5.17-5.17-1.1424.044.930.0000
22Q1 (13)1.03-24.26-28.475.039.35333.620000006.33-9.8316.790.35191.67288.894.95-9.1799.621.33-12.7455.913.5762.27149.650.7-5.41-18.60000005.00.00.0000000-0.9227.5643.21-0.9227.5643.21-0.586.45-3.57-1.520.6331.190.0000
21Q4 (12)1.36-20.47-7.484.6156.98122.220000007.0278.1724.470.1233.33200.05.45122.4587.2924.44108.6825.562.234.9728.650.74-6.33-19.570000005.00.00.0000000-1.279.2925.73-1.279.2925.73-0.623.1212.68-1.897.3521.90.0000
21Q3 (11)1.716.88103.571.79-4.7961.260000003.94-33.45-3.430.09-25.0250.02.45-16.67-3.9211.71-16.11-43.051.6327.348.670.79-1.25-19.390000005.00.00.0000000-1.46.0420.0-1.46.0420.0-0.64-10.34-3.23-2.041.4513.920.0000
21Q2 (10)1.611.1168.421.8862.07840.00000005.929.2397.990.1233.33340.02.9418.5564.2513.962.06-14.911.28-10.49-14.670.8-6.98-21.570000005.00.00.0000000-1.498.020-1.498.0211.83-0.58-3.570.0-2.075.05-256.90.0000
21Q1 (9)1.44-2.04-24.611.16-43.96480.00000005.42-3.9141.960.09125.0250.02.48-14.78100.013.68-29.7233.151.43-16.3714.40.86-6.52-19.630000005.00.00.0000000-1.625.261.22-1.625.261.22-0.5621.138.2-2.189.923.110.0000
20Q4 (8)1.4775.0-32.572.0786.49590.00000005.6438.2482.520.04166.67140.02.9114.12106.3819.46-5.3587.611.7114.055.450.92-6.12-17.860000005.00.00.0000000-1.712.29-8.92-1.712.29-8.92-0.71-14.52-44.9-2.42-2.11-17.480.0000
20Q3 (7)0.84-11.58-61.641.11455.01010.00000004.0836.4557.53-0.06-20.053.852.5542.4699.2220.5625.3401.50.044.230.98-3.92-16.240000005.00.00.0000000-1.750-17.45-1.75-3.55-17.45-0.62-6.9-26.53-2.37-308.62-19.70.0000
20Q2 (6)0.95-50.26-57.780.20.00.00000002.9933.48-27.95-0.0516.67-25.01.7944.3512.5816.4159.701.520.033.931.02-4.67-15.70000005.00.00.00000000100.0100.0-1.69-3.05-24.26-0.584.92-18.37-0.5874.2268.650.0000
20Q1 (5)1.91-12.3929.930.2-33.3300000002.24-27.51-40.43-0.0640.025.01.24-12.06-35.4210.27-0.9801.2513.6448.811.07-4.46-16.410000005.00.00.0000000-1.64-4.46-24.24-1.64-4.46-24.24-0.61-24.49-22.0-2.25-9.22-23.630.0000
19Q4 (4)2.18-0.460.00.3200.00.0000.0000.03.0919.310.0-0.123.080.01.4110.160.010.3800.01.15.770.01.12-4.270.0000.0000.05.00.00.0000.0000.0-1.57-5.370.0-1.57-5.370.0-0.490.00.0-2.06-4.040.00.0000.0

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