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)9.86-6.3600000012.915.991.361842.863.79-8.4529.36-13.631.030.980000004.80.05.420.00.64-55.247.4337.3413.489.95-0.8206.6138.570.000
2022 (9)10.5377.5700000012.18-23.540.07-56.254.14-15.8533.9910.051.02-66.670000004.8-20.05.420.371.4319.175.41-5.0912.26-0.41-0.6404.7711.710.000
2021 (8)5.93-13.4300000015.935.50.16-88.894.921.4430.89-3.843.0662.770000006.00.05.42.661.222.455.7-16.312.31-5.6-1.4304.27-23.890.000
2020 (7)6.85-14.800000015.1-1.371.4420.04.85-7.6232.12-6.331.88126.510000006.00.05.262.530.98139.026.811.4913.046.45-1.205.61-2.090.000
2019 (6)8.04-24.5800000015.3121.031.290.485.2524.734.293.040.83-14.430000006.0-23.085.131.180.41-40.586.7114.712.255.42-0.9805.735.330.000
2018 (5)10.6613.7700000012.6543.260.6304.2116.9433.28-18.370.97-17.090000007.80.05.070.00.69666.675.85-8.7411.620.43-0.4105.44-6.210.000
2017 (4)9.37105.480000008.8364.13-0.4403.648.7640.77-9.361.1764.790000007.80.05.070.00.090.06.41-13.7311.57-8.1-0.6105.8-25.450.000
2016 (3)4.56-18.860000005.3876.39-1.0402.4245.7844.98-17.350.7161.360000007.8-2.55.070.00.090.07.43-19.3312.59-12.390.35-67.297.78-24.320.000
2015 (2)5.62-23.010000003.05-41.68-0.5401.6634.9654.43131.420.4483.330000008.0-21.575.071.60.09-47.069.21-13.6814.37-9.221.0716.310.28-11.30.000
2014 (1)7.3-1.220000005.23-31.270.850.01.23-46.7523.52-22.520.24-38.4600000010.2-2.674.991.840.17-83.3310.671.1415.83-3.890.92011.5911.660.000
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)9.8638.87-6.360000000003.293.796.820.15-69.39400.03.79-4.77-8.4529.36-6.32-13.631.03-6.360.980000000004.80.00.05.420.00.00.640.0-55.247.432.0637.3413.481.139.95-0.82-331.58-28.126.61-6.7738.570.0000
23Q3 (19)7.1-4.44-19.860000000003.17-2.168.930.494.2668.973.98-10.169.9431.34-12.016.351.120.88-13.390000000004.80.00.05.420.00.00.640.0-55.247.287.2236.0713.333.829.26-0.1975.9545.717.0918.1741.80.0000
23Q2 (18)7.431.09-1.460000000003.240.93-2.410.4788.01275.04.4315.3615.0635.6116.1132.730.91-21.55-52.850000000004.80.0-20.05.420.00.00.64-55.24-55.246.7919.7534.4612.842.567.9-0.79-23.440.06.019.2840.850.0000
23Q1 (17)7.35-30.23.090000000003.214.2211.850.25733.33219.053.84-7.253.2330.67-9.7727.051.1613.73-59.440000000004.80.0-20.05.420.00.371.430.019.175.674.813.0912.522.123.47-0.640.028.095.035.459.110.0000
22Q4 (16)10.5318.8577.570000000003.085.84-29.030.03-89.66133.334.1414.36-15.8533.9926.29.921.02-19.69-66.670000000004.80.0-20.05.420.00.371.430.019.175.411.12-5.0912.260.49-0.41-0.64-82.8655.244.77-4.611.710.0000
22Q3 (15)8.8617.5159.350000000002.91-12.35-23.820.29825.0866.673.62-5.97-24.926.930.39-12.991.27-34.2-68.010000000004.8-20.0-20.05.420.00.371.430.019.175.355.94-7.612.22.52-1.53-0.3555.776.515.017.3716.280.0000
22Q2 (14)7.545.7515.110000000003.3215.68-24.2-0.0480.95-128.573.853.49-18.9526.8311.14-8.441.93-32.52-42.730000000006.00.00.05.420.373.041.4319.1745.925.05-8.18-28.0611.9-1.65-10.26-0.7911.2445.524.26-7.59-23.520.0000
22Q1 (13)7.1320.241.420000000002.87-33.87-14.84-0.21-133.33-400.03.72-24.39-19.3124.14-21.94-16.372.86-6.54-14.630000000006.00.00.05.40.02.661.20.022.455.5-3.51-20.0612.1-1.71-7.7-0.8937.7628.234.617.96-18.260.0000
21Q4 (12)5.936.65-13.430000000004.3413.618.5-0.09-400.0-131.034.922.071.4430.92-0.11-3.793.06-22.9262.770000000006.00.00.05.40.02.661.20.022.455.7-1.55-16.312.31-0.65-5.6-1.434.03-19.174.27-0.7-23.890.0000
21Q3 (11)5.56-15.11-18.110000000003.82-12.79-14.350.03-78.57-93.484.821.47-12.5230.965.64-14.993.9717.8148.120000000006.00.00.05.42.662.661.222.4522.455.79-17.52-11.0612.39-6.56-2.75-1.49-2.76-19.24.3-22.8-18.250.0000
21Q2 (10)6.55-6.83-24.280000000004.3829.975.80.14100.0-73.084.753.04-5.9429.301.51-14.533.370.6180.830000000006.00.00.05.260.00.00.980.00.07.022.0316.2313.261.148.07-1.45-16.94-11.545.57-1.2417.510.0000
21Q1 (9)7.032.63-22.830000000003.37-15.7535.340.07-75.86-56.254.61-4.9520.3728.87-10.199.363.3578.19174.590000000006.00.00.05.260.02.530.980.0139.026.881.030.1513.110.545.64-1.24-3.33-27.845.640.53-4.410.0000
20Q4 (8)6.850.88-14.80000000004.0-10.31-0.990.29-36.9620.834.85-11.98-7.6232.14-11.74-6.211.8817.5126.510000000006.00.00.05.260.02.530.980.0139.026.814.611.4913.042.356.45-1.24.0-22.455.616.65-2.090.0000
20Q3 (7)6.79-21.5-42.060000000004.467.739.850.46-11.5415.05.519.1113.3736.426.2201.633.3342.860000000006.00.00.05.260.02.530.980.0139.026.517.780.9312.743.836.17-1.253.85-165.965.2610.97-12.040.0000
20Q2 (6)8.65-5.05-29.10000000004.1466.275.610.52225.036.845.0531.859.3134.2829.8801.2-1.64-21.050000000006.00.0-23.085.262.532.530.98139.02139.026.04-12.08-0.1712.27-1.135.87-1.3-34.02-465.224.74-19.66-18.560.0000
20Q1 (5)9.1113.31-19.170000000002.49-38.37-24.550.16-33.33-11.113.83-27.05-9.2426.40-22.9801.2246.9924.490000000006.00.0-23.085.130.01.180.410.0-40.586.872.3813.7412.411.315.17-0.971.02-361.95.92.971.20.0000
19Q4 (4)8.04-31.40.0000.0000.0000.04.04-0.490.00.24-40.00.05.258.020.034.2700.00.83-25.890.0000.0000.0000.06.00.00.05.130.00.00.410.00.06.714.030.012.252.080.0-0.98-108.510.05.73-4.180.00.0000.0

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