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)1.56-71.0600000037.27-14.890.58-34.830.8989.362.39122.496.69-2.190000008.010.03.462.670.120.01.21-17.694.79-3.23-0.0101.2-17.240.000
2022 (9)5.3937.8500000043.79-14.610.89-36.880.47-28.791.07-16.616.84-16.180.37-2.6300008.010.03.374.660.120.01.47-9.264.95-0.2-0.0201.45-10.490.000
2021 (8)3.91-24.2200000051.2825.321.41213.330.6646.671.2917.048.1628.30.3811.7600008.010.03.221.260.120.01.62138.244.9624.62001.62141.790.000
2020 (7)5.1622.2700000040.926.120.4540.620.45-25.01.10-29.336.36-5.780.34-2.8600008.010.03.180.950.120.00.68-12.823.98-1.73-0.0100.67-11.840.000
2019 (6)4.22-14.9200000038.56-5.790.32-44.830.69.091.5615.86.75-6.250.350.000008.010.03.151.940.120.00.78-41.354.05-10.79-0.0200.76-41.980.000
2018 (5)4.96-14.1900000040.93-7.590.58-34.830.5566.671.3480.357.27.950.35-2.7800008.010.03.093.00.120.01.33-19.884.54-5.02-0.0201.31-20.610.000
2017 (4)5.78-4.1500000044.29-7.540.89-6.320.33-2.940.754.976.67-13.710.360.000008.010.03.03.090.120.01.66-1.784.781.27-0.0101.65-2.370.000
2016 (3)6.0316.6300000047.9-7.460.9511.760.3478.950.7193.377.734.180.360.000008.010.02.913.190.120.01.692.424.722.61001.691.20.000
2015 (2)5.172.5800000051.76-4.890.85-31.450.1926.670.3733.187.42-10.390.36-2.700008.010.02.824.440.120.01.65-19.124.6-5.350.02-33.331.67-19.320.000
2014 (1)5.04-5.9700000054.42-5.211.24-10.790.15-21.050.28-16.728.2810.250.370.0000.0108.010.02.75.470.120.02.04-5.994.860.210.03-25.02.07-6.330.000
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)1.56-20.0-71.060000000008.66-14.68-1.930.1-44.44-28.570.89-2.289.362.39-1.75122.556.69-3.88-2.1900-100.00000008.010.00.03.460.02.670.120.00.01.216.14-17.694.791.48-3.23-0.010.050.01.26.19-17.240.0000
23Q3 (19)1.95-37.7-67.8200000000010.1511.78-2.590.18-14.2920.00.9135.82102.222.4336.8153.986.964.355.7800-100.00000008.010.00.03.460.02.670.120.00.01.1418.75-10.244.723.96-0.63-0.010.050.01.1318.95-9.60.0000
23Q2 (18)3.1348.34-51.550000000009.08-3.09-28.390.21110.0-43.240.6797.0642.551.78115.8891.866.67-3.89-11.190-100.0-100.00000008.010.00.03.462.672.670.120.00.00.96-38.85-14.294.54-10.1-1.52-0.010.050.00.95-39.1-13.640.0000
23Q1 (17)2.11-60.85-56.40000000009.376.12-20.990.1-28.57-56.520.34-27.66-33.330.82-23.3-14.776.941.46-18.450.370.0-2.630000008.010.00.03.370.04.660.120.00.01.576.8-14.675.052.02-2.7-0.0150.001.567.59-15.220.0000
22Q4 (16)5.39-11.0637.850000000008.83-15.26-26.720.14-6.67-48.150.474.44-28.791.0712.12-16.616.843.95-16.180.37-2.63-2.630000008.010.00.03.370.04.660.120.00.01.4715.75-9.264.954.21-0.2-0.020.001.4516.0-10.490.0000
22Q3 (15)6.06-6.1916.9900000000010.42-17.82-26.360.15-59.46-64.290.45-4.26-29.690.963.34-27.176.58-12.38-19.160.380.011.760000008.010.00.03.370.04.660.120.00.01.2713.39-5.224.753.041.5-0.020.001.2513.64-6.720.0000
22Q2 (14)6.4633.47-11.3900000000012.686.91-13.980.3760.87-37.290.47-7.84-42.680.93-4.1-48.167.51-11.754.450.380.011.760000008.010.00.03.374.664.660.120.00.01.12-39.1323.084.61-11.188.22-0.020-300.01.1-40.2219.570.0000
22Q1 (13)4.8423.79-0.4100000000011.86-1.5814.70.23-14.8176.920.51-22.7337.840.97-24.956.598.514.2918.190.380.011.760000008.010.00.03.220.01.260.120.00.01.8413.58127.165.194.6426.2800-100.01.8413.58124.390.0000
21Q4 (12)3.91-24.52-24.2200000000012.05-14.8427.380.27-35.71200.00.663.1246.671.29-2.0817.018.160.2528.30.3811.7611.760000008.010.00.03.220.01.260.120.00.01.6220.9138.244.965.9824.6200100.01.6220.9141.790.0000
21Q3 (11)5.18-28.948.8200000000014.15-4.024.670.42-28.81133.330.64-21.9545.451.31-26.4419.618.1413.2119.530.340.0-2.860000008.010.00.03.220.01.260.120.00.01.3447.25112.74.689.8619.080-100.0100.01.3445.65119.670.0000
21Q2 (10)7.2950.055.4400000000014.7442.5552.270.59353.851866.670.82121.6257.691.7997.1835.917.19-0.14-2.840.340.0-2.860000008.010.00.03.221.261.260.120.00.00.9112.35102.224.263.6513.60.010.0150.00.9212.2113.950.0000
21Q1 (9)4.86-5.815.8800000000010.349.3-0.770.1344.44-13.330.37-17.78-28.850.91-17.62-32.617.213.217.950.340.0-2.860000008.010.00.03.180.00.950.120.00.00.8119.12-12.94.113.27-2.140.01200.0133.330.8222.39-8.890.0000
20Q4 (8)5.168.422.270000000009.46-16.6510.130.09-50.0200.00.452.27-25.01.100.1-29.316.36-6.61-5.780.34-2.86-2.860000008.010.00.03.180.00.950.120.00.00.687.94-12.823.981.27-1.73-0.0150.050.00.679.84-11.840.0000
20Q3 (7)4.761.49-20.1300000000011.3517.254.510.18500.080.00.44-15.38-34.331.10-16.4206.81-7.971.950.350.00.00000008.010.00.03.180.00.950.120.00.00.6340.0-17.113.934.8-2.48-0.020.00.00.6141.86-17.570.0000
20Q2 (6)4.692.18-19.690000000009.68-7.110.00.03-80.0200.00.520.0-3.71.31-2.2307.410.9411.610.350.00.00000008.010.00.03.180.950.950.120.00.00.45-51.61-31.823.75-10.71-4.58-0.0233.330.00.43-52.22-32.810.0000
20Q1 (5)4.598.77-16.3900000000010.4221.31.070.15400.0-16.670.52-13.336.121.34-13.5806.67-1.19-2.490.350.00.00000008.010.00.03.150.01.940.120.00.00.9319.23-38.414.23.7-11.02-0.03-50.0-50.00.918.42-39.60.0000
19Q4 (4)4.22-29.190.0000.0000.0000.08.59-20.90.00.03-70.00.00.6-10.450.01.5600.06.751.050.00.350.00.0000.0000.08.010.00.03.150.00.00.120.00.00.782.630.04.050.50.0-0.020.00.00.762.70.00.0000.0

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