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)0.3818.750000003.4693.30.19-73.610.08-20.02.31-58.610.10.000000.010.01.320.00.040000.5343.240.5754.050.040.00.5739.020.000
2022 (9)0.32-57.890000001.79-32.710.7212.50.1-62.965.59-44.960.1-33.3300000.010.01.320.000000.3700.3700.0433.330.4100.000
2021 (8)0.768.570000002.663.910.6400.2768.7510.1562.410.15-50.00.140.0000.010.01.320.00.270.000-0.620-0.3400.0350.0-0.5900.000
2020 (7)0.7-1.410000002.5620.19-0.7400.1614.296.25-4.910.350.00.14-30.0000.010.01.320.00.270.000-1.260-0.9800.02100.0-1.2400.000
2019 (6)0.717.580000002.13-5.33-0.5200.140.06.575.630.2-42.860.2-44.44000.01-50.01.32-52.520.270.000-0.520-0.2400.010.0-0.5100.000
2018 (5)0.66-73.390000002.25-14.45-1.1100.14-39.136.22-28.850.35-12.50.36-7.69000.020.02.780.00.270.000-1.460-1.1900.010.0-1.4500.000
2017 (4)2.48-27.910000002.63-20.78-0.1900.23-8.08.7516.140.421.210.390000.02100.02.7826.360.270.000-0.360-0.0900.010.0-0.3500.000
2016 (3)3.4428.360000003.32-21.33-0.1900.25-59.027.53-47.910.33-37.7400000.010.02.20.00.270.000-0.1700.1-65.520.010.0-0.1600.000
2015 (2)2.6830.10000004.22-17.740.02-87.50.617.0214.4530.090.53-1.8500000.01-50.02.26.80.278.0000.02-87.50.29-30.950.010.00.03-82.350.000
2014 (1)2.06114.580000005.13-7.730.16-87.10.5711.7611.1121.130.54-3.5700000.020.02.0613.190.2592.31000.16-86.990.42-69.120.010.00.17-86.290.000
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)0.38-20.8318.750000000001.2815.32220.0-0.03-125.00.00.0833.33-20.02.32-0.68-58.490.1-33.330.00000000.010.00.01.320.00.00.040.000000.53-5.3643.240.57-5.054.050.04-20.00.00.57-6.5639.020.0000
23Q3 (19)0.48-54.29-2.040000000001.1173.44170.730.129.09-76.920.06-33.33-64.712.33-51.49-74.460.15-6.25-16.670000000.010.00.01.320.00.00.040.000000.5627.2740.00.625.050.00.0525.00.00.6127.0835.560.0000
23Q2 (18)1.05483.33228.120000000000.6452.3820.750.110120.00.090.0-62.54.81-5.88-57.090.16-11.116.6700-100.00000.010.00.01.320.00.00.04000000.4418.92466.670.4829.73500.00.040.033.330.4817.07633.330.0000
23Q1 (17)0.18-43.75-59.090000000000.425.0-6.670100.0-100.00.09-10.0-64.05.11-8.47-49.890.1880.012.500-100.00000.010.001.320.00.000-100.00000.370.0182.220.370.0317.650.040.033.330.410.0197.620.0000
22Q4 (16)0.32-34.69-57.890000000000.4-2.44-14.89-0.03-105.770.00.1-41.18-62.965.59-38.88-44.750.1-44.44-33.3300-100.00000.010.00.01.320.00.000-100.00000.37-7.5159.680.37-7.5208.820.04-20.033.330.41-8.89169.490.0000
22Q3 (15)0.4953.12-38.750000000000.41-22.64-40.580.52940.079.310.17-29.17-37.049.14-18.5-2.170.1820.0-10.00-100.0-100.00000.010.001.320.00.000-100.00000.4433.33167.80.4433.33229.030.0566.67150.00.45600.0178.950.0000
22Q2 (14)0.32-27.2714.290000000000.5317.78-36.90.05-70.59-83.330.24-4.0-11.1111.219.9119.210.15-6.25-21.050.140.00.00000.01001.320.00.00-100.0-100.0000-0.1273.3386.21-0.1229.4180.00.030.050.0-0.0978.5789.410.0000
22Q1 (13)0.44-42.11-36.230000000000.45-4.26-32.840.17666.6788.890.25-7.4131.5810.200.9140.710.166.67-33.330.140.00.00000-100.0-100.01.320.00.00.270.00.0000-0.4527.4261.54-0.1750.081.110.030.0200.0-0.4228.8163.790.0000
21Q4 (12)0.76-5.08.570000000000.47-31.88-31.88-0.03-110.3450.00.270.068.7510.118.2461.80.15-25.0-50.00.140.00.00000.0100.01.320.00.00.270.00.0000-0.62-5.0850.79-0.34-9.6865.310.0350.050.0-0.59-3.5152.420.0000
21Q3 (11)0.8185.7148.150000000000.69-17.862.990.29-3.332800.00.270.050.09.34-0.6926.640.25.26-35.480.140.00.000000-100.01.320.00.00.270.00.0000-0.5932.1850.42-0.3148.3366.30.020.0100.0-0.5732.9451.690.0000
21Q2 (10)0.28-59.42-53.330000000000.8425.3742.370.3233.33236.360.2742.1142.119.4129.7314.870.19-20.83-36.670.140.00.00000-100.0-100.01.320.00.00.270.00.0000-0.8725.6427.5-0.633.3335.480.02100.0100.0-0.8526.7228.570.0000
21Q1 (9)0.69-1.4318.970000000000.67-2.99.840.09250.0119.150.1918.75-5.07.2516.03-18.050.24-20.0-4.00.140.0-30.00000.010.00.01.320.00.00.270.00.0000-1.177.14-19.39-0.98.16-26.760.01-50.00.0-1.166.45-19.590.0000
20Q4 (8)0.729.63-1.410000000000.692.9921.05-0.06-700.0-20.00.16-11.1114.296.25-15.28-4.910.3-3.2350.00.140.0-30.00000.010.00.01.320.00.00.270.00.0000-1.26-5.88-142.31-0.98-6.52-308.330.02100.0100.0-1.24-5.08-143.140.0000
20Q3 (7)0.54-10.03.850000000000.6713.5621.820.01104.55107.140.18-5.26-10.07.38-9.9200.313.3329.170.140.0-26.320000.010.00.01.320.0-52.520.270.00.0000-1.190.8338.34-0.921.0844.580.010.00.0-1.180.8438.540.0000
20Q2 (6)0.63.45-4.760000000000.59-3.2811.32-0.2253.1926.670.19-5.0-17.398.19-7.4600.320.0-6.250.14-30.0-60.00000.010.00.01.320.0-52.520.270.00.0000-1.2-22.4532.96-0.93-30.9938.820.010.00.0-1.19-22.6833.150.0000
20Q1 (5)0.58-18.313.570000000000.617.0227.08-0.47-840.0-2250.00.242.8633.338.8534.6400.2525.0-26.470.20.0-44.440000.010.00.01.320.0-52.520.270.00.0000-0.98-88.4634.23-0.71-195.8341.80.010.00.0-0.97-90.234.460.0000
19Q4 (4)0.7136.540.0000.0000.0000.00.573.640.0-0.0564.290.00.14-30.00.06.5700.00.2-16.670.00.25.260.0000.00.010.00.01.32-52.520.00.270.00.0000.0-0.5273.060.0-0.2485.540.00.010.00.0-0.5173.440.00.0000.0

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