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)4.3150.7000.7500014.268.441.7-10.530.85-28.575.96-34.134.691.74006.8865.380.06100.04.230.00.9226.030.010.06.4728.127.427.81-0.0106.4628.170.000
2022 (9)2.8617.2100000013.1520.861.968.141.193.489.05-14.384.6141.41004.16217.560.03-66.674.230.00.7317.740.0105.0540.675.7937.53-0.0105.0440.780.000
2021 (8)2.447.4900000010.889.571.1317.711.15-11.5410.57-19.263.2676.22001.31-45.870.09200.04.2318.820.6219.23003.5927.764.2126.43-0.0103.5827.40.000
2020 (7)2.27-0.440000009.93-1.780.9623.081.3-16.6713.09-15.161.85-4.15002.42-1.220.030.03.560.00.5218.18002.8131.313.3328.57002.8131.310.000
2019 (6)2.288.5700000010.1115.810.7881.41.5617.2915.431.281.93-5.39002.45-2.00.03-40.03.560.00.4410.0002.1432.12.5928.22002.1432.10.000
2018 (5)2.115.380000008.73-1.910.43-8.511.33-8.2815.23-6.492.049.09002.543.680.050.03.560.00.414.29001.628.722.029.78001.628.720.000
2017 (4)1.82-25.710000008.9-6.220.47-47.781.45-9.9416.29-3.971.870.0001.741238.460.0566.673.560.00.3534.62001.49-9.151.84-3.66001.49-9.150.000
2016 (3)2.45-19.93000.06-14.29009.49-2.060.911.111.6142.4816.9745.481.87-3.61000.13-31.580.03-40.03.560.00.2644.44001.6419.711.9123.23001.6419.710.000
2015 (2)3.0650.74000.0740.0009.6933.840.8158.821.13-2.5911.66-27.221.9413.45000.19137.50.05-16.673.5613.380.1838.46001.3757.471.5555.0001.3757.470.000
2014 (1)2.0326.090.34100.00.050.0007.247.420.51240.01.1616.016.027.991.7118.75000.08-38.460.06-14.293.140.00.138.33000.8797.731.081.82000.8797.730.000
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)4.3125.6650.70000.7578.5700003.06-18.83-17.070.2-62.96-64.910.85-37.96-28.575.96-35.22-34.184.69-6.011.740006.884.5665.380.06100.0100.04.230.00.00.920.026.030.010.00.06.473.1928.127.42.7827.81-0.010.00.06.463.1928.170.0000
23Q3 (19)3.4314.3334.510000.42000003.77-8.941.340.54-1.82-22.861.370.74-3.529.190.4-19.134.996.6218.530006.5811.9103.720.03200.0-25.04.230.00.00.920.026.030.010.00.06.279.4240.587.28.1138.46-0.0150.00.06.269.6340.670.0000
23Q2 (18)3.020.4858.730000000004.1425.4533.120.5537.537.51.3624.7714.299.1616.12-10.574.68-3.3120.310005.8825.11172.220.01-50.0-83.334.230.00.00.9226.0326.030.010.00.05.735.1452.396.667.5948.0-0.02-100.00.05.714.9652.670.0000
23Q1 (17)2.49-12.9433.870000000003.3-10.5725.480.4-29.8273.911.09-8.426.747.89-12.841.714.844.9937.890004.712.98211.260.02-33.33-71.434.230.00.00.730.017.740.010.005.457.9242.676.196.9139.41-0.010.00.05.447.9442.780.0000
22Q4 (16)2.8612.1617.210000000003.69-0.8121.780.57-18.5762.861.19-16.23.489.05-20.4-14.464.619.541.410004.1628.79217.560.03-25.0-66.674.230.00.00.730.017.740.010.005.0513.2340.675.7911.3537.53-0.010.00.05.0413.2640.780.0000
22Q3 (15)2.5534.92-56.190000000003.7219.6130.530.775.0133.331.4219.3343.4311.3711.0217.944.218.2360.080003.2349.54-13.170.04-33.33100.04.230.00.00.730.017.740.010.004.4618.6237.655.215.5635.06-0.0150.00.04.4518.9837.770.0000
22Q2 (14)1.891.61-7.80000000003.1118.2520.540.473.9153.851.1938.3732.2210.2432.0612.23.8910.8362.080002.1643.05-32.710.06-14.29100.04.230.018.820.7317.7440.380.01003.76-1.5714.294.51.3518.11-0.02-100.0-100.03.74-1.8414.020.0000
22Q1 (13)1.86-23.77-8.820000000002.63-13.29.130.23-34.294.550.86-25.22-34.857.75-26.7-42.723.517.6750.640001.5115.27-52.960.07-22.22133.334.230.018.820.620.019.230003.826.4126.494.445.4625.07-0.010.00.03.816.4226.580.0000
21Q4 (12)2.44-58.087.490000000003.036.3224.690.3516.6766.671.1516.16-11.5410.589.75-19.113.2623.9576.220001.31-64.78-45.870.09350.0200.04.230.018.820.620.019.230003.5910.827.764.219.3526.43-0.010.003.5810.8427.40.0000
21Q3 (11)5.82183.9196.940000000002.8510.4716.80.315.3836.360.9910.0-26.129.645.61-26.122.639.5842.160003.7215.8951.840.02-33.33-33.334.2318.8218.820.6219.2319.230003.24-1.5224.623.851.0523.4-0.010.003.23-1.5224.230.0000
21Q2 (10)2.050.49-14.580000000002.587.054.450.2618.180.00.9-31.82-40.799.13-32.58-36.892.43.06.190003.210.031.020.030.00.03.560.00.00.520.00.00003.298.9438.243.817.3231.38-0.010.003.288.9737.820.0000
21Q1 (9)2.04-10.13-1.920000000002.41-0.82-7.310.224.76-18.521.321.54-23.2613.543.52-16.332.3325.9511.480003.2132.6431.020.030.0-25.03.560.00.00.520.018.180003.027.4725.313.556.6124.13-0.01003.017.1224.90.0000
20Q4 (8)2.2715.82-0.440000000002.43-0.41-11.960.21-4.5510.531.3-2.99-16.6713.080.24-15.241.850.0-4.150002.42-1.22-1.220.030.00.03.560.00.00.520.018.180002.818.0831.313.336.7328.570002.818.0831.310.0000
20Q3 (7)1.96-18.33-2.490000000002.44-1.21-8.960.22-15.380.01.34-11.84-8.2213.05-9.7801.85-18.14-10.190002.450.00.00.030.0-25.03.560.00.00.520.018.180002.69.2433.333.127.5930.00002.69.2433.330.0000
20Q2 (6)2.415.3823.710000000002.47-5.0-4.630.26-3.713.041.52-11.63-3.814.46-10.6202.268.13-3.420002.450.0-0.810.03-25.0-25.03.560.00.00.5218.1818.180002.38-1.2437.572.91.433.640002.38-1.2437.570.0000
20Q1 (5)2.08-8.7711.830000000002.6-5.825.00.2742.11107.691.7210.2634.3816.184.8602.098.29-12.920002.450.0-0.810.0433.330.03.560.00.00.440.010.00002.4112.6237.712.8610.4233.020002.4112.6237.710.0000
19Q4 (4)2.2813.430.0000.0000.0000.02.762.990.00.19-13.640.01.566.850.015.4300.01.93-6.310.0000.02.450.00.00.03-25.00.03.560.00.00.440.00.0000.02.149.740.02.597.920.0000.02.149.740.00.0000.0

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