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)6.48227.2748.291.4710.042.860026.0349.831.9304.68940.018.00131.271.492.33002.0-80.00.010.011.9-22.731.680.000-1.4400.24000-1.4400.000
2022 (9)1.98-70.5847.590.087.00005.78-81.86-9.7800.45-94.647.79-70.4469.8632.860010.0-41.140.010.015.40.01.684.350.010-9.380-7.69000-9.3800.000
2021 (8)6.73-22.247.558.86000031.86-0.160.68-81.278.391152.2426.331154.252.580.270016.990.060.010.015.40.01.6128.8000.86-76.312.47-49.28-0.0100.85-76.580.000
2020 (7)8.6547.1143.6820.53000031.9196.613.6381.50.6781.082.10-7.952.44-1.720016.9830.820.01015.40.01.259.65003.63224.114.87116.44003.63224.110.000
2019 (6)5.88-26.8736.24-16.54.0-60.00016.23-31.842.083.490.37-92.242.28-88.6253.36-2.790012.9885.690015.40.01.1421.28001.122.752.2510.84001.122.750.000
2018 (5)8.0417.5443.429.2110.0234.450023.8138.511.09-15.54.77-2.0520.03-29.2954.89-0.11006.99-50.040015.40.00.9416.05001.09-14.842.03-2.87001.09-14.840.000
2017 (4)6.8416.9233.5911.042.9900017.1932.841.29658.824.87245.3928.33160.054.952.690013.997.950015.4-12.450.812.53001.28652.942.09115.46001.28652.940.000
2016 (3)5.8577.8130.252.79000012.946.330.17-26.091.41-32.8610.90-36.8553.51-0.070012.96337.840.02-33.3317.590.00.792.60.010.00.17-26.090.97-3.96000.17-26.090.000
2015 (2)3.29-24.0229.43-10.034.5500012.17-46.650.23-95.52.1-72.0417.26-47.5953.556.63002.96-42.30.03-25.017.5917.190.77108.110.010.00.23-94.291.01-77.1000.23-94.280.000
2014 (1)4.33-36.7932.7163.22000022.8120.185.1136.637.51193.3632.92144.150.2245.1005.1395.060.04-20.015.01-4.760.37208.330.0104.0363.164.4170.27-0.0104.0263.410.000
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)6.4878.51227.2748.29-0.211.4710.0-23.0842.860007.71-19.01283.580.07-83.33105.984.689.86940.018.00-14.23130.871.491.052.330002.00-80.00.010.00.011.926.6-22.731.680.00.000-100.0-1.444.6484.650.2441.18103.12000-1.444.6484.650.0000
23Q3 (19)3.6315.2439.6248.39-5.7617.2813.00.0225.00009.5211.35871.430.42-70.21137.174.26-32.27787.520.99-60.77637.5470.75-2.6417.8800000-100.00.010.00.09.40.0-38.961.680.00.000-100.0-1.5121.3581.610.17170.83102.61000-1.5121.3581.610.0000
23Q2 (18)3.15-2.17-10.7651.356.2523.3813.018.18225.00008.553786.36276.651.413425.0130.856.291472.5461.6153.49632.76787.372.670.3728.760000-100.0-100.00.010.00.09.4-38.96-38.961.680.00.00-100.0-100.0-1.9279.4472.88-0.2496.8695.5500100.0-1.9279.4472.920.0000
23Q1 (17)3.2262.63-50.6148.331.556.2211.057.1400000.22-89.05-56.860.04103.42101.370.4-11.11-83.197.30-6.41-9.572.43.6433.680006.0-40.0-64.690.010.00.015.40.00.01.680.04.350.010.00-9.340.43-284.36-7.650.52-832.9300100.0-9.340.43-282.790.0000
22Q4 (16)1.98-23.85-70.5847.5915.340.087.075.000002.01105.1-84.67-1.17-3.54-144.150.45-6.25-94.647.80174.1-70.3869.8616.3932.8600010.0-23.02-41.140.010.00.015.40.00.01.680.04.350.010.00-9.38-14.25-1190.7-7.69-17.94-411.3400100.0-9.38-14.25-1203.530.0000
22Q3 (15)2.6-26.35-43.9741.26-0.86-5.714.00.000000.98-56.83-63.57-1.1375.2756.20.48-57.140.02.85-52.897.0460.026.349.0300012.990.0-23.540.010.00.015.40.00.01.680.04.350.010.00-8.21-15.96-358.66-6.52-20.96-3522.220100.0100.0-8.21-15.8-356.110.0000
22Q2 (14)3.53-45.86-38.0741.62-8.53-12.654.0000002.27345.1-82.8-4.57-57.04-631.41.12-52.94-87.446.03-25.26-75.7656.444.212.0800012.99-23.54-23.540.010.00.015.40.00.01.684.354.350.0100-7.08-191.36-996.2-5.39-557.32-324.58-0.010.00-7.09-190.57-997.470.0000
22Q1 (13)6.52-3.1210.745.5-4.31-10.220000000.51-96.11-82.17-2.91-209.81-1019.232.38-71.63183.338.07-69.37183.5354.163.0-12.3900016.990.00.060.010.00.015.40.00.01.610.00.0000-2.43-382.56-3371.43-0.82-133.2-153.25-0.010.00-2.44-387.06-3385.710.0000
21Q4 (12)6.7345.04-22.247.558.668.8600000013.11387.36-9.522.65202.71-19.948.391647.921152.2426.331723.631154.252.58-4.490.2700016.990.00.060.010.00.015.40.00.01.610.028.80000.86148.04-76.312.471472.22-49.28-0.010.000.85147.22-76.580.0000
21Q3 (11)4.64-18.6-17.7343.76-8.16-5.850000002.69-79.62-49.44-2.58-400.0-338.890.48-94.6265.521.44-94.1911.7955.05-0.43-9.3200016.990.00.060.010.00.015.40.00.01.610.028.8000-1.79-326.58-677.42-0.18-107.5-111.54-0.0100-1.8-327.85-680.650.0000
21Q2 (10)5.7-3.234.247.65-5.98-2.5600000013.2361.5492.420.86430.77-58.458.92961.9643.3324.87774.21340.3655.29-10.56-6.6500016.990.060.060.010.0015.40.00.01.610.028.80000.791228.57202.62.455.84400.00000.791228.57202.60.0000
21Q1 (9)5.89-31.9157.4950.6816.0315.3700-100.00002.86-80.26-45.42-0.26-107.8590.850.8425.37-11.582.8435.48-49.5861.8217.8913.4500016.980.030.820.010.0015.40.00.01.6128.828.8000-0.07-101.9397.541.54-68.38196.86000-0.07-101.9397.540.0000
20Q4 (8)8.6553.3747.1143.68-6.0220.5300-100.000014.49172.37188.073.31206.48198.20.67131.0381.082.1062.54-7.952.44-13.62-1.7200016.980.030.820.010.0015.40.00.01.250.09.650003.631070.97224.114.87212.18116.440003.631070.97224.110.0000
20Q3 (7)5.643.1192.4946.48-4.9531.4500-100.00005.32-22.4529.131.08-47.8338.460.29-75.83-64.631.29-77.13060.712.515.6800016.980.030.820.010015.40.00.01.250.019.050000.31140.26-65.171.56225.0-19.590000.31140.26-65.170.0000
20Q2 (6)5.4746.2628.448.911.3135.720-100.0-100.00006.8630.92180.02.07172.89746.881.226.3221.215.650.1059.238.715.3700016.9830.8269.9700015.40.00.01.250.019.05000-0.7772.89-800.00.48130.19-58.62000-0.7772.89-800.00.0000
20Q1 (5)3.74-36.39-39.3843.9321.2221.964.00.0-60.00005.244.1713.17-2.84-355.86-760.470.95156.76-7.775.64147.46054.492.124.4100012.980.085.6900015.40.00.01.259.6532.98000-2.84-353.57-286.84-1.59-170.67-164.63000-2.84-353.57-286.840.0000
19Q4 (4)5.88100.680.036.242.490.04.00.00.0000.05.0322.090.01.1142.310.00.37-54.880.02.2800.053.361.680.0000.012.980.00.0000.015.40.00.01.148.570.0000.01.1225.840.02.2515.980.0000.01.1225.840.00.0000.0

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