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)1.219.010.10.000003.03-48.64-1.4200.62-52.3120.46-7.130.33-44.0700000.010.03.50.01.881.62000.37-85.082.25-47.92000.37-85.080.000
2022 (9)1.11-5.130.10.000005.9-21.330.28-72.821.3-46.0622.03-31.430.59-35.1600000.010.03.50.01.856.32002.48-24.394.32-14.12002.48-24.390.000
2021 (8)1.1788.710.10.000007.50.671.03-9.652.4114.7632.1314.00.9144.4400000.010.03.50.01.746.75003.28-4.095.03-0.4003.28-4.090.000
2020 (7)0.62-36.730.10.000007.45-15.151.14-25.492.1-20.1528.19-5.90.63-12.500000.010.03.50.01.6310.14003.42-1.165.052.23003.42-1.160.000
2019 (6)0.9875.00.10.000008.7819.291.5370.02.6352.9129.9528.180.7226.3200000.01-50.03.50.01.486.47003.4615.724.9412.79003.4615.720.000
2018 (5)0.56-40.430.1-50.000007.36-13.00.9-38.361.72-12.6923.370.360.57-6.5600000.020.03.50.01.3912.1002.99-11.544.38-5.19002.99-11.540.000
2017 (4)0.94-9.620.20.000008.463.81.4626.961.97-4.3723.29-7.870.6117.3100000.0203.50.01.249.73003.3821.584.6218.16003.3821.580.000
2016 (3)1.04-64.140.20.000008.15-17.341.15-39.152.06-9.6525.289.310.52-11.860000003.50.01.1320.21002.78-13.43.91-5.78002.78-13.40.000
2015 (2)2.9-33.330.20.000009.86-5.191.89-6.442.28-20.8323.12-16.50.59-3.2800000.010.03.50.00.9427.03003.219.564.1513.08003.219.560.000
2014 (1)4.3530.240.2100.0000010.44.312.0234.672.8813.3927.698.70.6135.5600000.010.03.50.00.7425.42002.9329.653.6728.77002.9329.650.000
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)1.21128.39.010.10.00.00000000.59-13.24-51.24-0.65-124.14-1525.00.62-16.22-52.3120.460.93-7.130.33-17.5-44.070000000.010.00.03.50.00.01.880.01.620000.37-62.24-85.082.25-21.33-47.920000.37-62.24-85.080.0000
23Q3 (19)0.53-35.37-53.910.10.00.00000000.68-12.82-56.41-0.299.38-390.00.74-15.91-56.4720.274.36-19.50.4-11.11-39.390000000.010.00.03.50.00.01.880.01.620000.98-22.83-60.02.86-9.21-33.330000.98-22.83-60.00.0000
23Q2 (18)0.82-12.77-66.120.10.00.00000000.78-20.41-45.83-0.32-100.0-3300.00.88-19.27-42.4819.43-7.5-8.20.45-21.05-46.430000000.010.00.03.50.00.01.881.621.620001.27-21.6-45.733.15-8.96-24.820001.27-21.6-45.730.0000
23Q1 (17)0.94-15.32-53.920.10.00.00000000.98-19.01-42.01-0.16-300.0-176.191.09-16.15-42.0221.00-4.68-15.430.57-3.39-32.940000000.010.00.03.50.00.01.850.06.320001.62-34.68-33.613.46-19.91-17.220001.62-34.68-33.610.0000
22Q4 (16)1.11-3.48-5.130.10.00.00000001.21-22.44-41.26-0.04-140.0-112.121.3-23.53-46.0622.03-12.51-31.520.59-10.61-35.160000000.010.00.03.50.00.01.850.06.320002.481.22-24.394.320.7-14.120002.481.22-24.390.0000
22Q3 (15)1.15-52.4864.290.10.00.00000001.568.33-23.530.1900.0-65.521.711.11-24.4425.1919.01-18.620.66-21.43-29.030000000.010.00.03.50.00.01.850.06.320002.454.7-17.234.292.39-8.720002.454.7-17.230.0000
22Q2 (14)2.4218.63202.50.10.00.00000001.44-14.79-19.10.01-95.24-96.551.53-18.62-20.3121.16-14.79-23.180.84-1.18-10.640000000.010.00.03.50.00.01.856.3213.50002.34-4.1-15.834.190.24-4.990002.34-4.1-15.830.0000
22Q1 (13)2.0474.3690.650.10.00.00000001.69-17.964.970.21-36.3661.541.88-21.9910.5924.83-22.822.550.85-6.5925.00000000.010.00.03.50.00.01.740.06.750002.44-25.61-2.44.18-16.91.460002.44-25.61-2.40.0000
21Q4 (12)1.1767.1488.710.10.00.00000002.060.9811.960.3313.79-13.162.417.1114.7632.183.9614.150.91-2.1544.440000000.010.00.03.50.00.01.740.06.750003.2810.81-4.095.037.02-0.40003.2810.81-4.090.0000
21Q3 (11)0.7-12.5-27.840.10.00.00000002.0414.6117.240.290.038.12.2517.1932.3530.9512.3551.830.93-1.0669.090000000.010.00.03.50.00.01.746.756.750002.966.47-1.994.76.581.080002.966.47-1.990.0000
21Q2 (10)0.8-25.2345.450.10.00.00000001.7810.56-2.730.29123.0852.631.9212.94-4.4827.5513.7519.920.9438.2462.070000000.010.00.03.50.00.01.630.00.00002.7811.2-1.424.417.04-0.680002.7811.2-1.420.0000
21Q1 (9)1.0772.58-15.750.10.00.00000001.61-12.5-21.080.13-65.79-63.891.7-19.05-19.4324.22-14.093.410.687.9411.480000000.010.00.03.50.00.01.630.010.140002.5-26.9-9.754.12-18.42-3.060002.5-26.9-9.750.0000
20Q4 (8)0.62-36.08-36.730.10.00.00000001.845.75-32.60.3880.95-20.832.123.53-20.1528.1938.29-5.90.6314.55-12.50000000.010.00.03.50.00.01.630.010.140003.4213.25-1.165.058.62.230003.4213.25-1.160.0000
20Q3 (7)0.9776.364.30.10.00.00000001.74-4.92-19.070.2110.53-48.781.7-15.42-27.0420.38-11.2700.55-5.17-22.540000000.010.00.03.50.00.01.630.010.140003.027.09-0.664.654.732.880003.027.09-0.660.0000
20Q2 (6)0.55-56.69-15.380.10.00.00000001.83-10.29-12.440.19-47.22-55.812.01-4.74-15.5522.97-1.9100.58-4.923.570000000.010.0-50.03.50.00.01.6310.1410.140002.821.817.634.444.478.290002.821.817.630.0000
20Q1 (5)1.2729.5973.970.10.00.00000002.04-25.2712.710.36-25.080.02.11-19.777.6523.42-21.8200.61-15.2810.910000000.010.0-50.03.50.00.01.480.06.470002.77-19.94-13.174.25-13.97-7.210002.77-19.94-13.170.0000
19Q4 (4)0.985.380.00.10.00.0000.0000.02.7326.980.00.4817.070.02.6312.880.029.9500.00.721.410.0000.0000.00.010.00.03.50.00.01.480.00.0000.03.4613.820.04.949.290.0000.03.4613.820.00.0000.0

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