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)0.99-8.333.55-2.4700006.8317.56-0.702.3715.6134.70-1.663.8716.220.30000.16128.575.3323.09000.010-0.690-0.690-0.010-0.700.000
2022 (9)1.08-87.033.64000005.81-61.930.0102.0539.4635.28266.283.339.18002.65-15.610.07-12.54.330.9300000.0100.010-0.010000.000
2021 (8)8.3372.46008.7529066.670015.2622.47-1.2201.47-53.639.63-62.143.05-9.76003.14-73.990.08300.04.2911.140.570.000-0.580-0.01000-0.5800.20369.53
2020 (7)4.83274.421.73-56.750.0300012.4696.22-0.4303.1790.9625.44-2.683.3822.461.690.4812.07610.00.020.03.8625.320.571.79000.65-46.721.22-31.84000.65-46.720.040
2019 (6)1.29-53.934.0000006.35-40.710.03-95.081.66-5.6826.1459.082.7621.050.8401.700.020.03.080.330.5612.00.010.01.22-32.221.79-22.84001.22-31.840.000
2018 (5)2.8-32.3700000010.71-23.990.61-59.871.76-14.9816.4311.862.287.5500000.02100.03.076.60.542.860.0101.8-32.582.32-23.18-0.0101.79-32.710.000
2017 (4)4.14231.200000014.0929.031.5235.712.0726.2214.69-2.182.1222.5400000.010.02.8826.870.3545.83002.6722.483.0224.79-0.0102.6622.020.000
2016 (3)1.25-55.8300000010.9226.681.12111.321.64215.3815.02148.961.7355.8600000.010.02.271.790.2426.32002.1863.912.4259.21002.1863.910.000
2015 (2)2.8382.580000008.621.170.53-26.390.52-50.486.03-51.051.1126.1400000.010.02.2312.630.1972.73001.3323.151.5227.73001.3323.150.000
2014 (1)1.55-41.510000008.52-9.170.724.351.05-15.3212.32-6.780.8879.5900000.010.01.9823.750.11175.0001.0856.521.1960.81001.0856.520.000
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)0.99-6.6-8.333.5525.44-2.470000001.52-10.06-17.39-0.15-600.0-200.02.3713.9415.6134.7019.28-1.823.8724.8416.220.350.0000-100.00.16220.0128.575.330.023.090000.010.00-0.69-27.78-7000.0-0.69-27.78-7000.0-0.010.00.0-0.7-27.2700.001.050
23Q3 (19)1.06-32.48-76.652.83048.9500-100.00001.69-16.346.960.03107.89-84.212.08-12.9712.4329.09-14.31-8.483.14.73-8.550.20.000-100.0-100.00.05-16.67-28.575.330.023.090000.010.00-0.546.9-1000.0-0.545.26-1000.0-0.010.00-0.556.78-1016.670.00-0.280
23Q2 (18)1.5716.3-55.770-100.0-100.000-100.00002.0226.2575.65-0.38-90.0-322.222.3949.3868.3133.9530.9246.312.96-11.38-11.640.20.002.650.000.060.0-14.295.3323.0923.090000.0100-0.58-205.26-346.15-0.57-200.0-338.46-0.010.00-0.59-195.0-353.850.0000
23Q1 (17)1.3525.0-56.033.753.02000-100.00001.6-13.0430.08-0.2-300.0-300.01.6-21.9546.7925.93-26.63237.593.340.39.510.2002.650.062.580.06-14.29-25.04.330.00.000-100.0000-0.19-2000.069.35-0.19-2000.0-280.0-0.010.00-0.2067.740.000-100.0
22Q4 (16)1.08-76.21-87.033.6491.5800-100.0-100.00001.8416.46-1.08-0.05-126.32-117.242.0510.8139.4635.3411.19266.913.33-1.779.180002.650.0-15.610.070.0-12.54.330.00.9300-100.00000.01-83.33101.720.01-83.33200.0-0.01000-100.0100.00.000-100.0
22Q3 (15)4.5427.89125.871.90.0-35.157.920.25613.510001.5837.39-15.960.19311.11129.231.8530.28-57.1831.7937.032.453.391.1918.9500-100.02.650-75.970.070.0133.334.330.02.1200-100.00000.06146.15106.980.06146.15120.690000.06146.15106.980.000-100.0
22Q2 (14)3.5515.6437.071.90-41.187.90.0652.380001.15-6.5-87.53-0.09-80.078.571.4230.28-68.0223.20202.06-3.063.359.84-16.0400-100.00-100.0-100.00.07-12.5250.04.330.012.180-100.0-100.0000-0.1379.0338.1-0.13-160.0-137.14000-0.1379.0338.10.00-100.0-100.0
22Q1 (13)3.07-63.15-39.4500-100.07.9-9.71690.00001.23-33.87-46.52-0.05-117.2488.891.09-25.85-0.917.68-20.26-18.723.050.0-19.5300-100.01.63-48.09-85.330.080.0300.04.330.9312.180.570.00.0000-0.62-6.9-410.0-0.05-400.0-106.49000-0.62-6.9-410.00.00-99.52-99.35
21Q4 (12)8.33314.4372.460-100.0-100.08.75688.2929066.670001.86-1.06-59.570.29144.62231.821.47-65.97-53.639.63-59.86-62.113.057.02-9.760-100.0-100.03.14-71.53-73.990.08166.67300.04.291.1811.140.570.00.0000-0.5832.56-189.23-0.0196.55-100.82000-0.5832.56-189.230.200.02369.53
21Q3 (11)2.01-22.394.692.93-9.2969.361.115.7100001.88-79.61-22.63-0.65-54.76-182.614.32-2.7145.4524.000.2734.592.85-28.57-19.940.770.0-7.2311.03-0.45150.680.0350.00.04.249.8410.420.570.00.0000-0.86-309.52-198.85-0.29-182.86-120.14000-0.86-309.52-198.850.201.710
21Q2 (10)2.59-48.92-19.573.23-13.486.711.055.000009.22300.87299.13-0.426.67-180.04.44303.64100.023.94153.28-5.343.995.2869.790.77-1.28-7.2311.08-0.2747.340.020.0-33.333.860.016.620.570.00.0000-0.21-205.0-119.090.35-54.55-79.04000-0.21-205.0-119.090.2033.890
21Q1 (9)5.074.9756.483.73115.61115.611.03233.3300002.3-50.0-26.52-0.45-104.55-364.711.1-65.3-27.639.45-62.83-48.833.7912.1383.090.78-51.25-6.0211.11-7.9569.620.020.00.03.860.025.320.570.01.7900-100.00.2-69.23-85.610.77-36.89-60.910000.2-69.23-85.610.15244.710
20Q4 (8)4.83151.56274.421.730.0-56.750.03000004.689.3130.0-0.224.35-2100.03.1780.1190.9625.4242.56-2.913.38-5.0622.461.692.7790.4812.07174.32610.00.02-33.330.03.860.5225.320.570.01.7900-100.00.65-25.29-46.721.22-15.28-31.840000.65-25.29-46.720.0400
20Q3 (7)1.92-40.379.711.730.0-56.750000002.435.1981.34-0.23-53.33-283.331.76-20.72137.8417.83-29.4803.5651.4929.930.830.0-1.194.4-41.4900.030.050.03.8416.0124.680.570.01.7900-100.00.87-20.91-29.271.44-13.77-20.000-100.00.87-20.91-29.840.0000
20Q2 (6)3.22-0.6240.01.730.000000002.31-26.231.25-0.15-188.24-266.672.2246.0569.4725.2836.902.3513.53-9.620.830.007.5214.8100.0350.050.03.317.477.470.571.791.790-100.0-100.01.1-20.86-14.731.67-15.23-10.700-100.01.1-20.86-15.380.0000
20Q1 (5)3.24151.164.851.73-56.7500000003.1356.5152.420.171800.001.52-8.4340.7418.47-29.4602.07-25.0-18.50.83-1.1906.55285.2900.020.00.03.080.00.00.560.012.00.010.00.01.3913.93-23.21.9710.06-15.450001.3913.93-23.20.0000
19Q4 (4)1.29-26.290.04.00.00.0000.0000.02.049.250.0-0.0183.330.01.66124.320.026.1800.02.760.730.00.840.00.01.700.00.020.00.03.080.00.00.560.00.00.010.00.01.22-0.810.01.79-0.560.00-100.00.01.22-1.610.00.0000.0

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