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)2.150.00.6566.67000011.21-6.190.56133.331.7-15.8415.17-10.290.7813.040000002.2-30.160.1911.760.04-33.330.6130.770.8369.39-0.0300.57159.090.0019.74
2022 (9)2.1510.260.09-83.64000011.95-19.740.24-29.412.02-6.0516.9017.070.69-55.770000003.150.00.1721.430.06500.00.26-39.530.49-14.04-0.0400.22-40.540.001.65
2021 (8)1.95-48.140.5510.0000014.89-13.330.34-68.812.15-19.7814.44-7.441.56-4.290000003.150.00.14366.670.01-50.00.43-61.610.57-51.28-0.0600.37-66.670.0017.84
2020 (7)3.7648.620.519.05000017.1833.81.09289.292.6840.3115.604.871.6334.710000003.156.060.0300.0201.12300.01.17317.86-0.0101.11344.00.00-62.61
2019 (6)2.5318.780.42-35.38000012.8421.710.28600.01.9120.1314.88-1.31.2144.050000002.97-11.8700000.2800.280-0.0300.2500.01-32.72
2018 (5)2.13-29.70.65109.68000010.5537.910.0401.5926.1915.07-8.50.84104.880000003.370.00000-0.120-0.120-0.010-0.1300.01-40.18
2017 (4)3.0391.770.31-50.000007.65-28.9-0.2801.26-49.1916.47-28.540.41-40.580000003.370.00000-0.280-0.280-0.010-0.2900.02-53.63
2016 (3)1.5866.320.62-57.82000010.76-14.81-0.5802.48-20.7723.05-7.00.69-29.5900000.01-50.03.37-23.060.170.000-0.650-0.4800.020.0-0.6300.030
2015 (2)0.951.061.4724.580.234.550012.63-15.91-1.1303.133.324.7822.850.98-58.47000.77-23.00.020.04.380.230.1730.7700-0.980-0.8100.02-33.33-0.960-0.000
2014 (1)0.94-57.081.1857.330.220.00015.028.210.40.03.0321.220.1712.02.3629.67001.0-18.030.02-33.334.370.460.1344.44000.452.270.589.430.0300.489.090.000
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)2.155.390.00.60566.670000002.56-16.34-21.71-0.19-173.08-163.331.7-27.35-15.8415.17-22.75-10.210.7813.0413.040000000002.2-30.16-30.160.190.011.760.040.0-33.330.6-24.05130.770.83-18.6369.39-0.03-50.025.00.57-25.97159.090.0037.8319.74
23Q3 (19)2.04-14.64-11.6900-100.00000003.06-0.9748.540.268.33766.672.3417.5975.9419.637.7278.450.694.552.990000000003.150.00.00.190.011.760.040.0-33.330.7951.922075.01.0234.21436.84-0.0250.060.00.7760.42955.560.00-6.68-20.29
23Q2 (18)2.392.1434.2700-100.00000003.0923.6-6.360.24-4.001.9916.37-15.3218.2218.611.590.666.45-42.610000000003.150.00.00.1911.7611.760.04-33.33-33.330.5279.31842.860.7646.15375.0-0.04-33.3320.00.4884.62500.00.00-5.88-15.6
23Q1 (17)2.348.8432.950-100.0-100.00000002.5-23.55-24.920.25-16.67377.781.71-15.35-24.015.36-9.03-8.840.62-10.14-61.010000000003.150.00.00.170.021.430.060.0500.00.2911.541350.00.526.12225.0-0.0325.00.00.2618.182700.00.00-1.09-9.78
22Q4 (16)2.15-6.9310.260.09-70.0-83.640000003.2758.74-3.820.3900.0600.02.0251.88-6.0516.8953.5316.890.692.99-55.770000000003.150.00.00.170.021.430.060.0500.00.26750.0-39.530.49157.89-14.04-0.0420.033.330.22344.44-40.540.00-8.241.65
22Q3 (15)2.3129.788.960.3-38.78-58.330000002.06-37.58-32.90.030123.081.33-43.4-31.4411.00-38.68-3.490.67-41.74-64.360000000003.150.00.00.170.021.430.060.0500.0-0.0442.86-108.330.1918.75-69.84-0.050.00.0-0.0925.0-120.930.00-1.212.87
22Q2 (14)1.781.14-42.950.4925.6463.330000003.3-0.9-7.040100.0-100.02.354.448.817.946.4452.561.15-27.67-53.630000000003.150.00.00.1721.4321.430.06500.0500.0-0.07-450.0-111.480.160.0-78.95-0.05-66.67-25.0-0.12-1100.0-121.050.000.6118.48
22Q1 (13)1.76-9.74-49.280.39-29.090.00000003.33-2.06-31.48-0.09-50.0-118.752.254.650.4516.8516.6440.851.591.92-25.350000000003.150.00.00.140.0366.670.010.0-50.00.02-95.35-96.970.16-71.93-77.14-0.0350.00.0-0.01-102.7-101.590.0011.4516.27
21Q4 (12)1.95-8.02-48.140.55-23.6110.00000003.410.75-38.63-0.0653.85-115.792.1510.82-19.7814.4526.76-7.431.56-17.02-4.290000000003.150.00.00.140.0366.670.010.0-50.00.43-10.42-61.610.57-9.52-51.28-0.06-20.0-500.00.37-13.95-66.670.001.8917.84
21Q3 (11)2.12-32.05-0.930.72140.0148.280000003.07-13.52-30.54-0.13-360.0-143.331.94-10.19-19.8311.40-3.06-27.181.88-24.1934.290000000003.150.00.00.140.0366.670.010.0-50.00.48-21.31-35.140.63-17.11-20.25-0.05-25.0-66.670.43-24.56-39.440.003.714.77
21Q2 (10)3.12-10.0916.420.3-23.08-53.850000003.55-26.95-8.970.05-89.58-79.172.16-3.57-15.2911.76-1.73-34.342.4816.43106.670000000003.150.01.940.14366.6700.01-50.000.61-7.5800.768.5755.1-0.04-33.330.00.57-9.521525.00.00-1.28-8.44
21Q1 (9)3.47-7.7152.860.39-22.062.50000004.86-12.2746.830.4826.32182.352.24-16.429.2711.97-23.34-20.272.1330.67100.940000000003.150.03.280.030.000.020.000.66-41.0746.670.7-40.1755.56-0.03-200.025.00.63-43.2453.660.0012.95-9.07
20Q4 (8)3.7675.748.620.572.4119.050000005.5425.3444.650.3826.67375.02.6810.7440.3115.61-0.294.931.6316.4334.710000000003.150.06.060.030.000.020.001.1251.35300.01.1748.1317.86-0.0166.6766.671.1156.34344.00.00-9.4-62.61
20Q3 (7)2.14-20.15-24.380.29-55.38-23.680000004.4213.3338.120.325.0328.572.42-5.122.2215.65-12.5901.416.6747.370000000003.151.94-3.080.03000.02000.740289.470.7961.22315.79-0.0325.00.00.711875.0343.750.00-9.37-56.2
20Q2 (6)2.6818.0628.850.65170.83550.00000003.917.8217.470.2441.18118.182.5524.3917.5117.9119.3201.213.2160.00000000003.091.31-8.310000000-100.000.498.890-0.040.0-300.0-0.04-109.76-300.00.00-1.96-52.37
20Q1 (5)2.27-10.28-4.220.24-42.86-51.020000003.31-13.5832.930.17112.5750.02.057.3333.9915.010.8901.06-12.449.30000000003.052.69-9.50000000.4560.71550.00.4560.71550.0-0.04-33.33-300.00.4164.0472.730.00-53.56-52.85
19Q4 (4)2.53-10.60.00.4210.530.0000.0000.03.8319.690.00.0814.290.01.91-3.540.014.8800.01.2127.370.0000.0000.0000.02.97-8.620.0000.0000.00.2847.370.00.2847.370.0-0.030.00.00.2556.250.00.016.130.0

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