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)7.2231.998.9758.76000013.59-15.592.5739.672.42-20.1317.81-5.381.59-27.40.61-3.17000.010.04.690.02.77.140.580.03.9733.227.2619.21-0.3603.6135.710.000
2022 (9)5.47153.245.6522.83000016.132.841.84-21.033.036.3218.82-19.972.1910.610.63-1.56000.010.04.690.02.5210.040.58-31.762.986.816.092.7-0.3202.6620.360.000
2021 (8)2.16-55.464.683.27000012.1219.412.3360.692.8517.7723.51-1.371.9860.980.64-3.03000.010.04.690.02.297.010.8510.392.7943.815.9322.27-0.5802.21102.750.000
2020 (7)4.85-32.552.51-11.93000010.150.591.45-27.862.4231.5223.8430.741.235.130.66-1.49000.01-50.04.690.02.1410.310.7726.231.94-22.094.85-3.96-0.8501.09-36.630.000
2019 (6)7.196.522.850.0000010.09-24.082.01123.331.84-26.118.24-2.671.17-21.480.67-2.9000.020.04.690.01.944.860.6152.52.4934.595.0522.87-0.7701.7238.710.000
2018 (5)6.753.532.85-4.68000013.29-5.270.9-25.622.49-16.4418.74-11.791.494.20.69-2.82000.02100.04.690.01.856.940.40.01.851.094.113.79-0.6101.24-23.460.000
2017 (4)6.5224.432.9941.71000014.03-3.441.21-22.932.98-6.2921.24-2.951.43-3.380.71-1.39000.01-66.674.690.01.7310.190.40.01.83-19.383.96-6.82-0.2101.62-26.360.000
2016 (3)5.246.072.11-4.09000014.534.161.5761.863.182.2521.89-1.831.48-20.00.72-2.7000.03-50.04.690.01.576.080.40.02.2729.714.2517.08-0.0702.212.240.000
2015 (2)4.949.052.2178.48000013.950.00.97-37.423.1117.3622.2917.361.8510.780.74-2.63000.06-14.294.690.01.4812.120.40.01.75-25.533.63-10.810.21-8.71.96-24.030.000
2014 (1)4.5362.370.795.33000.79013.95-0.361.5521.092.65-10.4719.00-10.151.67-27.070.76-2.56000.07-22.224.690.01.3210.920.40.02.35-2.894.071.240.23283.332.584.030.000
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)7.2231.5131.998.973.5858.760000003.3-8.59-26.50.48-44.83-35.142.42-17.97-20.1317.81-10.78-5.381.59-12.15-27.40.61-1.61-3.170000.010.00.04.690.00.02.70.07.140.580.00.03.9713.7533.227.267.0819.21-0.36-100.0-12.53.619.0635.710.0000
23Q3 (19)5.49-34.25-25.318.6635.3143.140000003.619.39-13.840.87-1.1410.132.957.270.6819.9611.481.571.81-15.42-24.580.620.0-1.590000.010.00.04.690.00.02.70.07.140.580.00.03.4933.2155.86.7814.7226.97-0.1851.355.263.3147.1161.460.0000
23Q2 (18)8.3535.99104.666.413.2745.450000003.3-2.37-14.510.88158.82276.02.759.134.1717.9013.11-5.82.140.94-0.470.620.0-3.120000.010.00.04.690.00.02.77.147.140.580.00.02.62-21.0880.695.91-8.0929.89-0.37-12.122.632.25-24.75110.280.0000
23Q1 (17)6.1412.2544.135.650.013.00000003.38-24.72-5.060.34-54.05-57.52.52-16.83-12.515.83-15.89-29.762.12-3.24.950.62-1.59-3.120000.010.00.04.690.00.02.520.010.040.580.0-31.763.3211.41-7.786.435.58-4.46-0.33-3.1221.432.9912.41-5.970.0000
22Q4 (16)5.47-25.58153.245.65-6.6122.830000004.497.1636.060.74-6.3354.173.033.416.3218.82-4.23-19.972.19-8.7510.610.630.0-1.560000.010.00.04.690.00.02.520.010.040.580.0-31.762.9833.046.816.0914.042.7-0.32-68.4244.832.6629.7620.360.0000
22Q3 (15)7.3580.15248.346.0537.523.470000004.198.5532.180.79258.0146.882.9310.9821.0719.653.39-4.592.411.6335.590.63-1.56-3.080000.010.00.04.690.00.02.520.010.040.580.0-31.762.2454.48-3.035.3417.36-1.84-0.1950.079.792.0591.5949.640.0000
22Q2 (14)4.08-4.239.974.4-12.0-2.220000003.868.4340.36-0.5-162.5-152.632.64-8.3323.3619.01-15.665.162.156.4454.680.640.0-1.540000.010.00.04.690.00.02.5210.0410.040.58-31.76-31.761.45-59.72-27.144.55-32.39-11.31-0.389.5259.571.07-66.351.90.0000
22Q1 (13)4.2697.221.915.08.725.00000003.567.8822.760.866.6735.592.881.0522.5522.54-4.173.852.022.0237.410.640.0-1.540000.010.00.04.690.00.02.290.07.010.850.010.393.629.0342.866.7313.4923.71-0.4227.5951.163.1843.8991.570.0000
21Q4 (12)2.162.37-55.464.6-6.1283.270000003.34.112.630.4850.023.082.8517.7717.7723.5114.17-1.281.9811.8660.980.64-1.54-3.030000.010.00.04.690.00.02.290.07.010.850.010.392.7920.7843.815.939.0122.27-0.5838.331.762.2161.31102.750.0000
21Q3 (11)2.11-43.13-52.94.98.8987.740000003.1715.27-2.760.32-66.32-37.252.4213.087.0820.6013.95-13.71.7727.3455.260.650.0-1.520000.010.00.04.690.00.02.290.07.010.850.010.392.3116.0849.035.446.0421.7-0.940.0-10.591.3730.4895.710.0000
21Q2 (10)3.71-11.24-51.254.512.5-0.220000002.75-5.1758.050.9561.023.262.14-8.9435.4418.07-16.7-1.051.39-5.4431.130.650.0-2.990000.010.0-50.04.690.00.02.297.017.010.8510.3910.391.99-21.0391.355.13-5.729.55-0.94-9.3-6.821.05-36.75556.250.0000
21Q1 (9)4.18-13.81-42.194.059.363.90000002.9-1.0230.040.5951.28263.892.35-2.8933.5221.70-8.919.221.4719.5150.00.65-1.52-2.990000.010.0-50.04.690.00.02.140.010.310.770.026.232.5229.918.315.4412.1616.24-0.86-1.18-8.861.6652.2923.880.0000
20Q4 (8)4.858.26-32.552.51-3.83-11.930000002.93-10.1230.80.39-23.5356.02.427.0831.5223.82-0.1930.751.237.895.130.660.0-1.490000.010.0-50.04.690.00.02.140.010.310.770.026.231.9425.16-22.094.858.5-3.96-0.850.0-10.391.0955.71-36.630.0000
20Q3 (7)4.48-41.13-12.672.61-42.13-8.740000003.2687.3633.610.51-44.572.02.2643.0426.2623.8630.6501.147.55-4.20.66-1.49-2.940000.01-50.0-50.04.690.00.02.140.010.310.770.026.231.5549.04-30.84.4712.88-6.68-0.853.41-26.870.7337.5-55.410.0000
20Q2 (6)7.615.26167.024.5117.1483.330000001.74-21.97-36.960.92355.56100.01.58-10.23-23.6718.270.3601.068.16-22.060.670.0-1.470000.020.0-33.334.690.00.02.1410.3110.310.7726.2326.231.04-51.17-40.233.96-15.38-7.69-0.88-11.39-54.390.16-88.06-86.320.0000
20Q1 (5)7.230.5668.933.8535.0963.830000002.23-0.45-16.17-0.36-244.0-145.01.76-4.35-14.1518.20-0.0900.98-16.24-39.880.670.0-1.470000.020.0-33.334.690.00.01.940.04.860.610.052.52.13-14.46-19.624.68-7.33-4.68-0.79-2.6-46.31.34-22.09-36.490.0000
19Q4 (4)7.1940.160.02.85-0.350.0000.0000.02.24-8.20.00.25-50.00.01.842.790.018.2200.01.17-1.680.00.67-1.470.0000.00.020.00.04.690.00.01.940.00.00.610.00.02.4911.160.05.055.430.0-0.77-14.930.01.729.550.00.0000.0

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