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)2.5712.231.6-18.3700008.7522.550.67-12.992.4623.028.110.372.9-22.6700000.2414.294.530.00.13116.67000.876.11.013.64-0.100.7735.090.000
2022 (9)2.29-42.891.9620.990.04-42.86007.14-13.660.7728.332.0-8.2628.016.263.75111.8600000.21950.04.532.260.060000.8236.670.8846.67-0.2500.573.640.000
2021 (8)4.01113.31.62-46.180.070.0008.2729.830.602.1814.7426.36-11.621.7722.07000.04-63.640.0204.43-40.9300000.600.60-0.0500.5500.000
2020 (7)1.8891.843.013.440.070006.3713.75-0.6101.94.9729.83-7.721.45-36.68000.110007.50.00000-3.870-3.870-0.050-3.9200.000
2019 (6)0.98-70.572.9118.2900005.68.53-0.6501.815.8532.32-2.472.29100.880000007.50.00000-3.250-3.250-0.050-3.300.000
2018 (5)3.33-6.462.4655.700005.163.82-0.601.712.433.14-1.381.14-5.790000007.50.00000-2.60-2.60-0.050-2.6500.000
2017 (4)3.56-25.051.58000004.97-3.68-1.101.67-11.1733.60-7.771.2137.500000.01-66.677.50.00000-2.070-2.07000-2.0700.000
2016 (3)4.7559.930000005.169.09-1.0101.886.2136.43-2.640.8817.3300000.03-57.147.5-0.40000-0.970-0.97000-0.9700.000
2015 (2)2.97-24.430000004.73-33.0-1.2701.77-25.6337.4211.00.75-42.750.03-40.0000.07-30.07.530.00000-1.280-1.28000-1.2800.000
2014 (1)3.93-34.280000007.06-7.47-0.8802.38-5.9333.711.671.3167.950.0525.0000.1-16.677.530.00000-0.870-0.87000-0.8700.000
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)2.5750.2912.231.60.0-18.3700-100.00001.95-15.2214.04-0.15-142.86-650.02.46-12.4623.028.08-14.850.252.9-14.96-22.670000000.24-20.014.294.530.00.00.130.0116.670000.87-13.866.11.0-13.0413.64-0.128.5760.00.77-11.4935.090.0000
23Q3 (19)1.714.91-26.921.6-23.086.6700-100.00002.3-8.045.570.3520.6925.02.812.5518.5732.98-6.112.283.41-7.34-5.540000000.3-11.762900.04.530.00.00.130.0116.670001.0153.0313.481.1545.5721.05-0.1422.2260.00.8781.2561.110.0000
23Q2 (18)1.63-31.51-50.762.080.038.670-100.0-100.00002.524.3843.680.2970.5931.822.7429.2522.3235.1316.6527.183.68-2.1334.310000000.3488.893300.04.530.00.00.13116.67116.670000.66-32.658.20.79-24.0417.91-0.1814.2953.850.48-37.66118.180.0000
23Q1 (17)2.383.93-37.22.086.1237.750.02-50.0-71.430002.0117.54-4.740.17950.0-41.382.126.0-16.8630.117.510.53.760.2792.8200000-100.00.18-14.291700.04.530.00.00.060.000000.9819.5110.111.0418.1816.85-0.2116.051.160.7735.0967.390.0000
22Q4 (16)2.29-2.14-42.891.9630.6720.990.04-20.0-42.860001.718.23-10.94-0.02-107.14-113.332.0-15.61-8.2628.01-13.136.133.753.88111.8600000-100.00.212000.0950.04.530.02.260.060.000000.82-7.8736.670.88-7.3746.67-0.2528.57-400.00.575.563.640.0000
22Q3 (15)2.34-29.3167.141.50.0-45.050.05-28.57-28.570001.58-9.2-32.480.2827.2712.02.375.8-4.0532.2416.743.783.6131.75132.900000-100.00.010.00.04.530.024.790.060.000000.8945.997.780.9541.79111.11-0.3510.26-600.00.54145.4535.00.0000
22Q2 (14)3.31-12.66120.671.5-0.66-42.080.070.00.00001.74-17.54-18.690.22-24.14214.292.24-12.165.1627.62-7.82-1.712.7440.5162.130000-100.0-100.00.010.00.04.530.0-39.60.06000000.61-31.46116.620.67-24.72118.26-0.399.3-680.00.22-52.17105.910.0000
22Q1 (13)3.79-5.49161.381.51-6.79-45.680.070.00.00002.119.913.440.2993.33123.082.5516.9721.4329.9613.54-0.261.9510.1732.650000.02-50.0-77.780.01-50.004.532.26-39.60000000.8948.33123.860.8948.33123.86-0.43-760.0-760.00.46-16.36112.170.0000
21Q4 (12)4.01186.43113.31.62-40.66-46.180.070.00.00001.92-17.9519.250.15-40.0150.02.18-11.7414.7426.39-15.05-11.661.7714.1922.070000.04-20.0-63.640.02100.004.4322.04-40.930000000.633.33115.50.633.33115.5-0.050.00.00.5537.5114.030.0000
21Q3 (11)1.4-6.67-13.582.735.41-0.360.070.00.00002.349.3518.780.25257.14516.672.4715.9618.7531.0710.57-7.541.55-8.2813.140000.05-28.57-61.540.010.003.63-51.6-51.60000000.45112.26112.610.45112.26112.61-0.050.00.00.4110.75111.050.0000
21Q2 (10)1.53.454.92.59-6.83-4.070.070.040.00002.1415.0538.060.07-46.15141.182.131.4321.7128.10-6.47-7.511.6914.97-11.050000.07-22.22-53.330.01007.50.00.0000000-3.671.61-4.56-3.671.61-4.56-0.050.00.0-3.721.59-4.490.0000
21Q1 (9)1.45-22.873.572.78-7.64-5.760.070.000001.8615.5351.220.13143.33230.02.110.5334.6230.040.568.621.471.38-36.360000.09-18.1800007.50.00.0000000-3.733.62-11.34-3.733.62-11.34-0.050.00.0-3.783.57-11.180.0000
20Q4 (8)1.8816.0591.843.019.853.440.070.000001.61-18.2711.81-0.3-400.00.01.9-8.654.9729.87-11.1-7.411.455.84-36.680000.11-15.3800007.50.00.0000000-3.87-8.4-19.08-3.87-8.4-19.08-0.050.00.0-3.92-8.29-18.790.0000
20Q3 (7)1.6213.2922.732.741.485.790.0740.000001.9727.127.92-0.0664.7150.02.0818.864.033.6010.601.37-27.89-47.510000.13-13.3300007.50.00.0000000-3.57-1.71-20.61-3.57-1.71-20.61-0.050.00.0-3.62-1.69-20.270.0000
20Q2 (6)1.432.14-31.252.7-8.474.250.05000001.5526.028.39-0.17-70.0-112.51.7512.184.7930.389.8401.9-17.75-17.390000.15000007.50.00.0000000-3.51-4.78-24.03-3.51-4.78-24.03-0.050.00.0-3.56-4.71-23.610.0000
20Q1 (5)1.442.86-49.462.951.3713.90000001.23-14.582.5-0.166.6733.331.56-13.8111.4327.66-14.2702.310.8722.220000000007.50.00.0000000-3.35-3.08-21.82-3.35-3.08-21.82-0.050.00.0-3.4-3.03-21.430.0000
19Q4 (4)0.98-25.760.02.9112.360.0000.0000.01.44-6.490.0-0.3-150.00.01.81-9.50.032.2600.02.29-12.260.0000.0000.0000.07.50.00.0000.0000.0-3.25-9.80.0-3.25-9.80.0-0.050.00.0-3.3-9.630.00.0000.0

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