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)2.474.66-32.880.310.0-22.50.070.00.00000.53-11.67178.95-1.1-5600.0-558.330.2-16.6733.338.70-28.99-50.140.2321.05475.02.283.1747.10.66-2.94-9.590.86-3.37168.754.430.00.0000000-0.86-458.33-4200.0-0.86-458.33-4200.0-0.12-9.09-50.0-0.98-853.85-880.00.15-15.510
23Q3 (19)2.363.06-35.520.31-22.5-22.50.070.0-82.050000.6-6.25114.290.02-94.59-33.330.24-11.1141.1812.24-25.62-35.170.195.56280.02.2141.6748.320.68-2.8658.140.891.14169.74.430.00.00000000.249.09192.310.249.09192.31-0.11-37.5-22.220.13-7.14137.140.171.630
23Q2 (18)2.29-14.23-14.550.40.0-42.860.070.0600.00000.6420.75190.910.37511.11384.620.2728.5735.016.46-4.36-29.210.18-14.29350.01.56-1.27-50.320.7-1.411650.00.88-26.05780.04.430.00.00000000.22300.0178.570.22300.0178.57-0.08-14.2911.110.14177.78137.840.1736.260
23Q1 (17)2.67-27.451012.50.40.00.00.070.0250.00000.53178.95211.76-0.09-137.530.770.2140.075.017.21-1.3142.010.21425.0950.01.581.94-49.360.71-2.74491.671.19271.88981.824.430.018.13000000-0.11-450.026.67-0.11-450.026.67-0.0712.522.22-0.18-80.025.00.1200
22Q4 (16)3.680.55717.780.40.00.00.07-82.05250.00000.19-32.14-17.390.24700.084.620.15-11.767.1417.44-7.6629.570.04-20.033.331.554.03-49.010.7369.77508.330.32-3.03166.674.430.018.13000000-0.0292.3133.33-0.0292.3133.33-0.0811.1111.11-0.171.4316.670.0000
22Q3 (15)3.6636.571207.140.4-42.86-18.370.393800.0200.00000.2827.2716.670.03123.08-72.730.17-15.054.5518.89-18.78102.630.0525.00.01.49-52.55-54.010.43975.0-72.440.33230.0153.854.430.050.17000000-0.267.14-62.5-0.267.14-62.5-0.090.018.18-0.355.41-29.630.0000
22Q2 (14)2.681016.67764.520.775.02.940.01-50.0-92.310000.2229.41-37.14-0.130.0-200.00.266.6725.023.2691.8693.310.04100.0-60.03.140.64-1.570.04-66.67-97.480.1-9.09-28.574.4318.1350.17000000-0.28-86.67-7.69-0.28-86.67-7.69-0.090.025.0-0.37-54.172.630.0000
22Q1 (13)0.24-46.67-52.940.40.0-89.390.020.0-91.30000.17-26.09-22.73-0.13-200.0-225.00.12-14.2950.012.12-9.96110.610.02-33.33-50.03.122.63-69.970.120.0-97.240.11-8.33-26.673.750.027.12000000-0.15-400.061.54-0.15-400.061.54-0.090.00.0-0.24-100.050.00.000-100.0
21Q4 (12)0.4560.71-49.440.4-18.37-89.010.02-84.62-87.50000.23-4.17-37.840.1318.18244.440.1427.2755.5613.4644.41113.890.03-40.0-40.03.04-6.17-63.110.12-92.31-96.70.12-7.69-20.03.7527.1227.12000000-0.0381.2591.43-0.0381.2591.43-0.0918.1810.0-0.1255.5673.330.000-100.0
21Q3 (11)0.28-9.68-50.00.49-27.94-84.740.130.00.00000.24-31.43-38.460.11-15.38237.50.11-31.250.09.32-22.5111.020.05-50.00.03.241.57-59.451.56-1.89-45.830.13-7.14-18.752.950.00.0000000-0.1638.4638.46-0.1638.4638.46-0.118.3331.25-0.2728.9535.710.000-100.0
21Q2 (10)0.31-39.22-41.510.68-81.96-66.340.13-43.4818.180000.3559.09-14.630.13425.0285.710.16100.060.012.03109.0223.910.1150.042.863.19-69.3-50.311.59-63.45-42.390.14-6.67100.02.950.01.37000000-0.2633.33-44.44-0.2633.33-44.44-0.12-33.3345.45-0.3820.835.00.00-100.0-100.0
21Q1 (9)0.51-42.7-16.393.773.57416.440.2343.75130.00000.22-40.54-15.38-0.0455.56-33.330.08-11.11-33.335.76-8.55-65.950.04-20.0-55.5610.3926.09146.214.3519.51123.080.150.002.950.01.37000000-0.39-11.43-77.27-0.39-11.43-77.27-0.0910.010.0-0.48-6.67-50.00.388.6530.48
20Q4 (8)0.8958.93147.223.6413.43540.00.1623.0860.00000.37-5.1348.0-0.09-12.5-350.00.09-18.18-50.06.29-25.05-77.970.050.0-50.08.243.13171.053.6426.39115.380.15-6.2502.950.08.06000000-0.35-34.62-84.21-0.35-34.62-84.21-0.137.50.0-0.45-7.14-55.170.3513.5554.02
20Q3 (7)0.565.665.663.2158.913110.00.1318.1844.440000.39-4.88254.55-0.08-14.29-60.00.1110.0-31.258.40-13.5100.05-28.57-58.337.9924.45256.72.884.3578.880.16128.5702.951.378.06000000-0.26-44.44-52.94-0.26-44.44-52.94-0.1627.27-60.0-0.42-5.0-55.560.312.780
20Q2 (6)0.53-13.1196.32.02176.711920.00.1110.057.140000.4157.69355.56-0.07-133.33-40.00.1-16.67-9.099.71-42.5600.07-22.22-58.826.4252.13185.332.7641.54105.970.07002.910.08.99000000-0.1818.18-38.46-0.1818.18-38.46-0.22-120.0-144.44-0.4-25.0-81.820.302.90
20Q1 (5)0.6169.4427.080.73630.000.10.066.670000.264.044.44-0.03-50.040.00.12-33.3371.4316.90-40.8500.09-10.0-43.754.2238.8286.731.9515.3853.540002.916.598.9900000-100.0-0.22-15.7933.33-0.22-15.7929.03-0.10.0-11.11-0.32-10.3423.810.2928.250
19Q4 (4)0.36-32.080.00.10.00.00.111.110.0000.00.25127.270.0-0.0260.00.00.1812.50.028.5700.00.1-16.670.03.0435.710.01.694.970.0000.02.730.00.0000.0000.0-0.19-11.760.0-0.19-11.760.0-0.10.00.0-0.29-7.410.00.2200.0
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)2.47-32.880.31-22.50.070.0002.31171.76-0.800.233.338.66-50.940.23475.02.2847.10.66-9.590.86168.754.430.00000-0.860-0.860-0.120-0.9800.150
2022 (9)3.68717.780.40.00.07250.0000.85-18.270.01-96.880.157.1417.6531.090.0433.331.55-49.010.73508.330.32166.674.4318.130000-0.020-0.020-0.080-0.100.000
2021 (8)0.45-49.440.4-89.010.02-87.5001.04-24.640.3200.1455.5613.46106.410.03-40.03.04-63.110.12-96.70.12-20.03.7527.120000-0.030-0.030-0.090-0.1200.000
2020 (7)0.89147.223.643540.00.1660.0001.38119.05-0.2700.09-50.06.52-77.170.05-50.08.24171.053.64115.380.1502.958.060000-0.350-0.350-0.10-0.4500.3554.02
2019 (6)0.36-48.570.100.166.67000.6316.67-0.1600.18350.028.57285.710.1400.03.0436.321.6932.03002.732.250000-0.190-0.190-0.10-0.2900.220
2018 (5)0.7-51.72000.060.00.0200.54-37.21-0.2300.04-50.07.41-20.370.0202.23-0.891.28-4.48002.670.0000.020.0-0.280-0.260-0.090-0.3700.000
2017 (4)1.45-15.7000.060000.86-51.96-0.100.08-61.99.30-20.71002.25922.731.340002.670.0000.020-0.10-0.080-0.030-0.1300.000
2016 (3)1.7220.280000001.79-26.940.0200.21-30.011.73-4.190.02-75.00.224.7600002.670.000000.0200.020-0.030-0.0100.01-69.19
2015 (2)1.43-35.290000002.45-18.33-0.0300.3-25.012.24-8.160.0814.290.2140.000002.670.00.02000-0.030-0.0200.010.0-0.0200.038.14
2014 (1)2.21-16.60000003.0-61.830.1500.4-23.0813.33101.540.070.00.1566.67000.01-80.02.670.000000.1500.1500.010.00.1600.030

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