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)0.95-37.090.6600.050.0004.65-35.420.14-90.851.13-26.6224.3013.622.37-12.22000.09-35.710.01-66.675.00.00.6234.78000.29-82.320.91-56.870.86218.521.15-39.790.000
2022 (9)1.5131.3000.05150.0007.219.81.5371.911.54-8.3321.39-23.482.713.45000.1475.00.03-40.05.00.00.4624.32001.6467.352.1155.150.27-20.591.9144.70.000
2021 (8)1.15-19.58000.020006.0142.080.898800.01.6852.7327.957.492.3895.08000.0800.05-28.575.00.00.370.0000.98988.891.36195.650.34-59.041.3243.480.000
2020 (7)1.43-10.620000004.23-5.790.010.01.1-6.7826.00-1.051.2224.4900000.07-12.55.00.00.370.0000.0912.50.462.220.834050.00.92820.00.000
2019 (6)1.60.00000004.49-18.810.01-98.111.18-3.2826.2819.120.98-22.8300000.08-11.115.00.00.3715.62000.08-86.890.45-51.610.02100.00.1-83.870.000
2018 (5)1.6-36.250000005.53-0.90.53112.01.22-15.2822.06-14.511.2710.4300000.0905.00.00.3210.34000.6174.290.9343.080.0100.6277.140.000
2017 (4)2.514.581.364.5600005.58-0.530.25-53.71.440.025.810.541.1553.330000005.00.00.2920.83000.35-46.970.65-27.78000.35-46.970.000
2016 (3)2.410.60.79000005.614.080.543.851.4411.6325.677.250.7517.190000005.00.00.2426.32000.66-1.490.93.45000.66-1.490.000
2015 (2)2.17-0.46000.03-83.33005.39-7.070.520.01.29-7.1923.93-0.130.64-21.95000.06-33.33005.00.00.1935.710.0100.67-17.280.87-8.42000.67-16.250.000
2014 (1)2.1851.39000.18-5.26005.8-7.790.52-44.681.39-18.2423.97-11.330.82-36.43000.09-67.86005.00.00.14250.0000.81-18.180.95-7.77-0.0100.8-19.190.000
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)0.95-1.04-37.090.66-17.500.050.00.00001.183.51-28.050.01-66.67-95.451.13-7.38-26.6224.251.7713.372.37-5.58-12.220000.09-18.18-35.710.01-50.0-66.675.00.00.00.620.034.780000.297.41-82.320.912.25-56.870.86115.0218.521.1571.64-39.790.0000
23Q3 (19)0.963.23-34.250.842.86300.00.050.00.00001.147.55-39.360.03-40.0-93.181.229.91-33.3323.8325.8-5.62.51-1.18-7.720000.11-8.33-31.250.020.0-33.335.00.00.00.620.034.780000.278.0-80.710.892.3-52.410.448.15110.530.6728.85-57.860.0000
23Q2 (18)0.93-34.04-29.550.56012.00.050.00.00001.06-17.19-41.760.05-16.67-90.01.11-17.16-41.5818.94-6.42-28.922.54-5.220.00000.12-7.69-29.410.02-33.33-50.05.00.00.00.6234.7834.780000.25-85.38-73.960.87-59.91-39.160.278.068.750.52-73.47-53.570.0000
23Q1 (17)1.41-6.629.30000.050.00.00001.28-21.95-31.180.06-72.73-84.211.34-12.99-26.7820.24-5.36-25.892.68-0.748.50000.13-7.14-27.780.030.0-25.05.00.00.00.460.024.320001.714.2725.742.172.8425.430.25-7.41-13.791.962.6218.790.0000
22Q4 (16)1.513.4231.30-100.000.050.0150.00001.64-12.77-2.960.22-50.0-38.891.54-15.85-8.3321.39-15.26-23.482.7-0.7413.450000.14-12.575.00.030.0-40.05.00.00.00.460.024.320001.6417.1467.352.1112.8355.150.2742.11-20.591.9120.1344.70.0000
22Q3 (15)1.4610.6128.070.2-60.000.050.000001.883.36.820.44-12.029.411.83-3.687.6525.24-5.28-18.342.727.0943.920000.16-5.8800.03-25.0-50.05.00.00.00.460.024.320001.445.83125.811.8730.7787.00.1918.75-60.421.5941.9644.550.0000
22Q2 (14)1.322.33-8.330.5000.050.000001.82-2.1530.940.531.58257.141.93.8343.9426.65-2.44-5.122.542.8353.940000.17-5.5600.040.0-33.335.00.00.00.4624.3224.320000.96-29.41242.861.43-17.34120.00.16-44.83-62.791.12-32.1257.750.0000
22Q1 (13)1.2912.172.380000.05150.000001.8610.0658.970.385.56533.331.838.9345.2427.31-2.29-4.622.473.7876.430000.18125.000.04-20.0-42.865.00.00.00.370.00.00001.3638.78871.431.7327.21232.690.29-14.71-49.121.6525.0132.390.0000
21Q4 (12)1.150.88-19.580000.02000001.69-3.9843.220.365.883500.01.68-1.1852.7327.95-9.567.752.3825.9395.080000.08000.05-16.67-28.575.00.00.00.370.00.00000.9858.06988.891.3636.0195.650.34-29.17-59.041.3220.043.480.0000
21Q3 (11)1.14-20.83-16.180000000001.7626.6283.330.34142.861800.01.728.7965.0530.9110.0626.341.8914.5544.270000000.060.0-14.295.00.00.00.370.00.00000.62121.43675.01.053.85122.220.4811.631500.01.154.93900.00.0000
21Q2 (10)1.4414.29-10.00000000001.3918.827.520.14133.33600.01.324.7612.8228.09-1.933.941.6517.8643.480000000.06-14.29-25.05.00.00.00.370.00.00000.28100.0180.00.6525.038.30.43-24.561333.330.710.0446.150.0000
21Q1 (9)1.26-11.89-20.250000000001.17-0.8515.840.06500.001.2614.555.8828.6410.384.921.414.7534.620000000.070.0-12.55.00.00.00.370.00.00000.1455.5675.00.5213.0415.560.57-31.331800.00.71-22.83545.450.0000
20Q4 (8)1.435.15-10.620000000001.1822.922.610.01150.001.16.8-6.7825.946.04-1.281.22-6.8724.490000000.070.0-12.55.00.00.00.370.00.00000.0912.512.50.462.222.220.832666.674050.00.92736.36820.00.0000
20Q3 (7)1.36-15.0-13.920000000000.96-11.93-11.11-0.02-200.0-100.01.03-11.97-10.4324.47-9.4601.3113.9124.760000000.07-12.5-12.55.00.00.00.370.00.00000.08-20.033.330.45-4.262.270.030.00.00.11-15.3822.220.0000
20Q2 (6)1.61.27-19.60000000001.097.92-2.680.020100.01.17-1.68-1.6827.02-1.001.1510.5813.860000000.080.0-11.115.00.00.00.370.00.00000.125.042.860.474.446.820.030.0200.00.1318.1862.50.0000
20Q1 (5)1.58-1.25-8.670000000001.01-12.17-11.40001.190.852.5927.293.8501.046.12-6.310000000.080.0-11.115.00.00.00.370.015.620000.080.0-87.10.450.0-51.610.0350.000.1110.0-82.260.0000
19Q4 (4)1.61.270.0000.0000.0000.01.156.480.00100.00.01.182.610.026.2800.00.98-6.670.0000.0000.00.080.00.05.00.00.00.370.00.0000.00.0833.330.00.452.270.00.02-33.330.00.111.110.00.0000.0

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