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)24.011.737.777.9-16.93-18.30.08-71.43-50.000016.02-11.74-28.550.87-51.93-8.4212.23-32.91-44.8118.40-26.45-47.9611.61-9.15-21.980000.15-66.67-79.172.38-0.421.288.750.00.05.210.07.20.140.0-83.5310.499.516.6915.846.17.76-0.4-1433.33-185.7110.094.9914.010.280.5915.29
23Q3 (19)21.48-3.3355.889.519.3129.920.2812.0000018.1510.2714.371.81138.1637.1218.2315.2315.3825.0111.63-8.4312.78-2.29-4.130000.45-16.6702.39-0.8354.198.750.05.425.210.07.20.140.0-83.539.5822.9819.4514.9313.628.740.03-66.67200.09.6121.9520.280.283.7417.23
23Q2 (18)22.22-21.2152.928.7-26.8322.020.2513.64000016.463.8535.470.76181.4833.3315.82-9.0345.8122.41-14.5810.1813.08-8.798.280000.54-12.902.41-2.0358.558.750.05.425.217.27.20.14-83.53-83.537.79-15.8716.113.14-12.225.80.09-70.97118.757.88-17.6626.480.276.616.69
23Q1 (17)28.226.6371.9511.8922.9636.20.2237.5000015.85-29.329.390.27-71.58-55.017.39-21.5388.6126.23-25.7953.4714.34-3.6330.960000.62-13.8902.464.6859.748.750.05.424.860.05.420.850.039.349.263.06.8114.971.847.780.31321.43144.939.578.1419.920.263.6518.93
22Q4 (16)22.2761.6143.589.6732.110.890.160000022.4241.2727.60.95-28.03-11.2122.1640.2549.7335.3529.432.6814.8811.6345.170000.72002.3551.6153.598.755.425.424.860.05.420.850.039.348.9912.0911.414.77.0610.61-0.14-366.6783.538.8510.7622.580.252.28121.89
22Q3 (15)13.78-5.1613.427.322.66-29.000000015.8730.6239.461.32131.58206.9815.845.6227.9427.3234.3220.4613.3310.3513.450000001.551.97142.198.30.00.04.860.05.420.850.039.348.0219.5214.7413.7310.5512.45-0.0393.7596.257.9928.2529.080.243.2695.18
22Q2 (14)14.53-11.422.417.13-18.33-32.100-100.000012.15-0.82-4.630.57-5.046.1510.8517.68-22.8920.3418.98-19.0312.0810.3232.3100000-100.01.52-1.3149.188.30.00.04.865.4211.210.8539.34112.56.71-22.61-7.5812.42-10.583.24-0.4830.4338.466.23-21.93-3.860.238.65102.27
22Q1 (13)16.45.74114.388.730.11-0.4600-100.000012.25-30.28-11.620.6-43.93-27.719.22-37.7-37.4117.09-35.84-33.1110.956.8324.2900000-100.01.540.65140.628.30.00.04.610.05.490.610.052.58.677.432.013.894.514.67-0.6918.82-7.817.9810.531.530.2193.3799.29
21Q4 (12)15.5127.6533.948.72-15.42-25.1500000017.5754.396.611.07148.8427.3814.819.84-3.0126.6417.49-6.4210.25-12.7719.8800000-100.01.53139.06128.368.30.00.04.610.05.490.610.052.58.0715.455.2213.298.856.83-0.85-6.25-39.347.2216.642.270.11-10.03-1.51
21Q3 (11)12.152.36-17.5710.31-1.81-6.270-100.0000011.38-10.68-12.060.4310.26-4.4412.35-12.22-11.622.68-9.71-11.3411.7528.712.980000-100.0-100.00.644.92-5.888.30.00.04.615.495.490.6152.552.56.99-3.722.0412.211.55.08-0.8-2.56-23.086.19-4.48-0.160.127.015.71
21Q2 (10)11.8755.162.1510.519.7329.470.02100.0000012.74-8.08-11.280.39-53.01-53.5714.07-4.48-7.0125.12-1.72-6.649.133.6312.440000.08-11.1100.61-4.69-8.968.30.00.04.370.00.00.40.00.07.26-14.5913.4412.03-9.347.7-0.78-21.883.76.48-17.5615.920.127.050.56
21Q1 (9)7.65-33.94-38.418.77-24.7215.240.010000013.86-15.941.140.83-1.19167.7414.73-3.4739.6225.56-10.2432.918.813.04-9.0800-100.00.09-10.000.64-4.48-8.578.30.00.04.370.06.070.40.0207.698.510.821.0713.276.674.9-0.64-4.9233.337.8611.335.50.11-4.443.9
20Q4 (8)11.58-21.44-20.6311.655.9117.200000016.4827.36-5.830.8486.6737.715.269.2323.3628.4711.3129.628.55-17.796.0800-100.00.1-50.000.67-1.47-5.638.30.00.04.370.06.070.40.0207.697.6711.97-5.1912.447.060.81-0.616.15-52.57.0613.87-8.190.11-3.448.15
20Q3 (7)14.7426.8527.9511.035.64-64.100000012.94-9.89-11.130.45-46.43-30.7713.97-7.67-15.6425.58-4.93010.428.08-19.3800-100.00.2000.681.49-5.568.30.00.04.370.06.070.40.0207.696.857.03-8.4211.624.03-0.94-0.6519.750.06.210.91-9.220.121.86.73
20Q2 (6)11.62-6.44-16.468.116.57-69.7400-100.000014.3646.2310.550.84170.979.0915.1343.4134.1326.9039.9208.12-16.2-20.240-100.0-100.00000.67-4.29-8.228.30.00.04.376.076.070.4207.69207.696.4-23.9-6.311.17-11.70.81-0.8115.62-478.575.59-24.97-16.440.1110.611.21
20Q1 (5)12.42-14.87-0.487.61-23.44-73.4700-100.00009.82-43.89-12.870.31-49.18-35.4210.55-14.7119.6119.23-12.4609.6920.22-13.710.040.00.00000.7-1.41-5.418.30.00.04.120.010.160.130.0-56.678.413.96-3.8912.652.51-1.17-0.96-140.0-484.07.45-3.12-17.220.10-0.5225.32
19Q4 (4)14.5926.650.09.94-67.560.0000.0000.017.520.190.00.61-6.150.012.37-25.30.021.9600.08.06-37.520.00.040.00.0000.00.71-1.390.08.30.00.04.120.00.00.130.00.08.098.160.012.345.20.0-0.438.460.07.6912.590.00.10-4.710.0
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)24.07.777.9-18.30.08-50.00066.486.033.718.1612.23-44.8118.40-47.9511.61-21.98000.15-79.172.381.288.750.05.217.20.14-83.5310.4916.6915.847.76-0.4010.0914.010.2815.29
2022 (9)22.2743.589.6710.890.1600062.712.893.4326.122.1649.7335.3432.6314.8845.17000.7202.3553.598.755.424.865.420.8539.348.9911.414.710.61-0.1408.8522.580.25121.89
2021 (8)15.5133.948.72-25.15000055.543.642.7211.4814.8-3.0126.65-6.4210.2519.8800001.53128.368.30.04.615.490.6152.58.075.2213.296.83-0.8507.222.270.11-1.51
2020 (7)11.58-20.6311.6517.2000053.59-4.852.44-3.1715.2623.4628.4829.758.556.08000.100.67-5.638.30.04.376.070.4207.697.67-5.1912.440.81-0.6107.06-8.190.118.15
2019 (6)14.596.269.94-73.32000056.32-10.052.52-32.812.36-14.3521.95-4.788.06-22.20.040.0000.71-5.338.3-0.364.1210.160.13-56.678.09-2.2912.340.16-0.407.69-9.420.1023.94
2018 (5)13.73-33.5137.26-45.910.1200062.61-11.673.75014.4337.6923.0555.8810.364.540.040.0000.75476.928.330.03.740.00.30.08.2884.8212.3244.60.2108.4999.30.08-11.28
2017 (4)20.6564.6768.895.98000070.8821.64-0.93010.485.7514.79-13.069.91-7.040.040.0000.1330.08.330.03.749.680.3130.774.48-46.738.52-28.7-0.2204.26-48.30.0910.98
2016 (3)12.54-18.265.0-0.29000058.2715.073.37-33.09.91-32.1717.01-41.0510.6691.380.040.0000.1-16.678.330.03.4117.590.130.08.4116.8111.9516.81-0.1708.2413.50.094.74
2015 (2)15.33-31.5665.1928.07000050.64-2.785.0315.114.61-22.2928.85-20.065.57-6.860.04-20.00.050.00.1233.338.330.02.917.410.130.07.29.5910.2311.560.06-50.07.268.520.0874.24
2014 (1)22.419.1550.935.34000052.09-27.194.37-34.4818.8-6.3736.0928.585.98-29.230.05-87.180.05-16.670.09-62.58.330.02.4737.220.130.06.57-31.139.17-20.050.129.096.69-30.670.05630.64

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