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)4.81-11.420000003.61-17.580.03-92.50.43-10.4211.918.690.74-36.210.69-1.43000.05-28.578.010.630.040000.01-97.670.05-88.371.5193.591.5225.620.000
2022 (9)5.437.950000004.38-2.230.4-33.330.48-20.010.96-18.171.1631.820.7-2.78000.0740.07.960.000000.4300.4300.786.851.2100.000
2021 (8)5.0313.540000004.4819.790.6566.670.6-3.2313.39-19.210.8841.940.72-2.7000.05-37.57.960.00000-1.860-1.8600.7352.08-1.1300.000
2020 (7)4.43-9.030000003.742.470.09200.00.625.0816.582.560.6214.810.74-2.63000.08-42.867.96-3.40000-2.460-2.4600.489.09-1.9800.000
2019 (6)4.87-0.610000003.652.530.0300.591.7216.16-0.780.54-5.260.76-5.0000.140.08.240.00000-2.550-2.5500.440-2.1100.000
2018 (5)4.94.70000003.56-15.64-0.2800.58-22.6716.29-8.330.57-40.620.8-6.98000.14-48.158.24-2.60000-2.620-2.620-0.10-2.7200.000
2017 (4)4.68-10.00000004.22-10.78-0.5900.75-20.2117.77-10.570.9668.420.86-2.27000.27-41.38.460.00000-3.210-3.2100.7750.98-2.4400.000
2016 (3)5.2-1.330000004.736.77-0.600.948.0519.871.190.57-14.930.88-2.22000.46-43.218.460.00000-2.690-2.6900.51-1.92-2.1800.000
2015 (2)5.27-15.680000004.4334.65-0.7400.8770.5919.6426.690.6745.650.9-2.17000.8180.08.46-1.740000-2.470-2.4700.524.0-1.9500.000
2014 (1)6.2514.680000003.29-18.77-0.9500.514.0815.5028.120.46-26.980.92-1.08000.45-29.698.610.00000-1.720-1.7200.5-57.26-1.2200.000
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)4.813.44-11.420000000000.899.88-18.35-0.03-127.27-50.00.437.5-10.4211.9113.468.690.74-20.43-36.210.690.0-1.430000.0566.67-28.578.010.630.630.040.000000.01-83.33-97.670.05-50.0-88.371.51-11.1893.591.52-13.6425.620.0000
23Q3 (19)4.65-8.82-13.730000000000.81-23.58-27.030.111000.0-35.290.4-11.11-32.210.50-4.11-21.70.930.0-19.130.69-1.43-2.820000.030.0-62.57.960.00.00.040.000000.06220.0-85.710.10-76.191.7-10.99193.11.76-5.3876.00.0000
23Q2 (18)5.10.99-0.20000000001.0624.71-8.620.01120.0-91.670.457.14-27.4210.959.75-20.890.93-7.0-16.220.70.0-1.410000.03-50.0-66.677.960.00.00.0400000-0.05-400.0-120.00100.0-100.01.914.37267.311.862.2141.560.0000
23Q1 (17)5.05-7.00.60000000000.85-22.02-16.67-0.05-150.0-138.460.42-12.5-8.79.98-8.97-5.011.0-13.79-4.760.70.0-2.780000.06-14.29-40.07.960.00.0000000-0.01-102.3399.42-0.01-102.3399.421.83134.62123.171.8250.41300.00.0000
22Q4 (16)5.430.747.950000000001.09-1.8-1.8-0.02-111.76-115.380.48-18.64-20.010.96-18.27-17.991.160.8731.820.7-1.41-2.780000.07-12.540.07.960.00.00000000.432.38123.120.432.38123.120.7834.486.851.2121.0207.080.0000
22Q3 (15)5.395.4813.710000000001.11-4.31-6.720.1741.67-22.730.59-4.84-14.4913.41-3.11-14.491.153.655.410.710.0-2.740000.08-11.1160.07.960.00.00000000.4268.0121.110.4268.0121.110.5811.547.411.029.87168.970.0000
22Q2 (14)5.111.797.810000000001.1613.739.430.12-7.6933.330.6234.78-4.6213.8431.77-11.221.115.7179.030.71-1.39-2.740000.09-10.050.07.960.00.00000000.25114.45111.310.25114.45111.310.52-36.59-20.00.77184.62149.360.0000
22Q1 (13)5.02-0.212.560000000001.02-8.11-9.730.130.0-18.750.46-23.33-32.3510.50-21.41-36.681.0519.3287.50.720.0-2.70000.1100.042.867.960.00.0000000-1.736.9924.78-1.736.9924.780.8212.3343.86-0.9119.4747.40.0000
21Q4 (12)5.036.1213.540000000001.11-6.728.820.13-40.91225.00.6-13.04-3.2313.36-14.79-19.180.8818.9241.940.72-1.37-2.70000.050.0-37.57.960.00.0000000-1.866.5324.39-1.866.5324.390.7335.1952.08-1.1322.0742.930.0000
21Q3 (11)4.740.06.520000000001.1912.2623.960.22144.44450.00.696.159.5215.680.6-9.640.7419.3515.620.730.0-1.350000.05-16.67-50.07.960.00.0000000-1.999.9520.4-1.999.9520.40.54-16.9220.0-1.457.0529.270.0000
21Q2 (10)4.746.287.730000000001.06-6.197.070.09-43.7550.00.65-4.41-1.5215.59-6.02-14.980.6210.71-12.680.73-1.35-2.670000.06-14.29-40.07.960.00.0000000-2.213.9112.99-2.213.9112.990.6514.0427.45-1.569.8323.150.0000
21Q1 (9)4.460.68-6.30000000001.1310.7844.870.16300.0420.00.689.6825.9316.590.3110.880.56-9.68-20.00.740.0-1.330000.07-12.5-41.677.960.0-3.4000000-2.36.511.54-2.36.511.540.5718.7562.86-1.7312.6323.110.0000
20Q4 (8)4.43-0.45-9.030000000001.026.2513.330.040.0300.00.62-1.595.0816.53-4.742.280.62-3.1214.810.740.0-2.630000.08-20.0-42.867.960.0-3.4000000-2.461.63.53-2.461.63.530.486.679.09-1.983.416.160.0000
20Q3 (7)4.451.14-7.680000000000.96-3.033.230.04-33.330.00.63-4.55-13.717.36-5.3300.64-9.8612.280.74-1.33-2.630000.10.00.07.960.0-3.4000000-2.51.571.57-2.51.571.570.45-11.7687.5-2.05-0.9910.870.0000
20Q2 (6)4.4-7.56-3.930000000000.9926.92-1.00.06220.0-14.290.6622.22-5.7118.3322.5600.711.4326.790.750.0-2.60000.1-16.67-16.677.96-3.4-3.4000000-2.542.311.55-2.542.311.550.5145.71750.0-2.039.7819.440.0000
20Q1 (5)4.76-2.26-0.420000000000.78-13.33-4.88-0.05-150.00.00.54-8.47-3.5714.96-7.4600.729.6318.640.75-1.32-2.60000.12-14.29-14.298.240.00.0000000-2.6-1.962.62-2.6-1.962.620.35-20.45483.33-2.25-6.6413.790.0000
19Q4 (4)4.871.040.0000.0000.0000.00.9-3.230.0-0.02-150.00.00.59-19.180.016.1600.00.54-5.260.00.760.00.0000.00.1440.00.08.240.00.0000.0000.0-2.55-0.390.0-2.55-0.390.00.4483.330.0-2.118.260.00.0000.0

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