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)8.95172.8700000022.439.522.6221.866.02-8.7926.84-16.725.92-8.5002.650004.5913.92.2510.29002.721.624.9515.93-0.0102.6921.170.000
2022 (9)3.28-64.041.50000020.489.812.15-17.626.65.632.23-3.846.472.210000004.033.872.0414.610.010.02.22-16.544.27-3.83002.22-16.230.000
2021 (8)9.12-23.04004.61-12.520018.650.322.6111.546.2518.1533.5117.776.3317.220000003.882.921.7815.580.010.02.669.924.4411.84-0.0102.659.960.000
2020 (7)11.85-15.24005.2700018.59-5.152.34-2.95.2929.6628.4636.75.4262.420000003.772.171.5418.460.0102.42-4.723.973.39-0.0102.41-4.740.000
2019 (6)13.98184.1500000019.613.492.4121.724.08-28.6720.82-37.151.49-58.03005.710003.690.01.318.18002.5420.383.8419.63-0.0102.5319.910.000
2018 (5)4.92-31.8600000017.27-3.841.9818.565.72136.3633.12145.813.5570.670000003.69-20.131.117.02002.1119.213.2118.45002.1119.210.000
2017 (4)7.2233.9500000017.96-5.821.674.382.42-31.2513.47-27.02.08-49.020000004.620.00.9420.51001.77-4.842.712.65001.77-4.840.000
2016 (3)5.3938.2100000019.07-11.591.65.963.52-27.2718.46-17.744.0825.540000004.6210.00.7823.81001.8611.382.6415.28001.8610.710.000
2015 (2)3.9133.5300000021.57-0.231.51-25.624.84-14.4922.44-14.293.25-29.50000004.20.00.6350.0001.67-19.322.29-8.40.01-50.01.68-19.620.000
2014 (1)1.67-38.8300000021.6229.772.0318.025.662.9126.18-20.74.6136.390000004.20.00.4268.0002.0716.952.523.760.02100.02.0917.420.000
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)8.9511.6172.8700-100.000000010.67188.3820.71.35419.2322.736.02109.76-8.7926.8492.64-16.725.92-31.16-8.50002.65-35.9900004.596.513.92.250.010.2900-100.02.7100.021.624.9537.515.93-0.01002.6999.2621.170.0000
23Q3 (19)8.02-17.5791.8700000-100.00003.7-21.78-4.150.26-63.89-13.332.87-4.65-25.6513.93-3.91-31.648.620.45-6.110004.14-16.700004.313.617.212.250.010.2900-100.01.3523.8519.473.67.4613.5600100.01.3523.8520.540.0000
23Q2 (18)9.7337.4332.200000-100.00004.7342.048.740.72148.2841.183.014.15-13.0114.502.25-20.977.140.0-9.280004.97-12.8100004.163.235.052.250.010.2900-100.01.09194.5931.333.3527.3816.3200100.01.09194.5932.930.0000
23Q1 (17)7.08115.85-12.380-100.0000-100.00003.33-62.33-2.920.29-73.6420.832.89-56.21-33.114.18-56.0-39.247.1410.36-5.680005.7000004.030.02.282.2510.2910.290-100.0-100.00.37-83.3315.622.63-38.4111.4400100.00.37-83.3319.350.0000
22Q4 (16)3.28-21.53-64.041.5000-100.0-100.00008.84129.0221.11.1266.67-4.356.670.985.632.2358.13-3.846.47-29.372.210000000004.030.253.872.040.014.610.010.00.02.2296.46-16.544.2734.7-3.830100.0100.02.2298.21-16.230.0000
22Q3 (15)4.18-43.21-44.710003.71-9.73-19.350003.86-11.262.120.3-41.18-50.03.8611.5622.1520.3811.0926.869.1616.3918.650000000004.021.523.612.040.014.610.010.00.01.1336.14-25.173.1710.07-3.65-0.010.00.01.1236.59-25.330.0000
22Q2 (14)7.36-8.91-25.580004.11-2.38-10.260004.3526.828.750.51112.5-1.923.46-19.91-1.9818.35-21.39-2.57.873.9617.810000000003.960.512.062.040.032.470.010.00.00.83159.38-74.622.8822.03-40.25-0.010.00.00.82164.52-74.850.0000
22Q1 (13)8.08-11.4-21.250004.21-8.68-7.680003.43-53.01-3.920.24-79.13-27.274.32-30.880.023.34-30.360.927.5719.5926.380000000003.941.551.552.0414.6132.470.010.00.00.32-87.97-88.362.36-46.85-45.12-0.010.00.00.31-88.3-88.690.0000
21Q4 (12)9.1220.63-23.040004.610.22-12.520007.393.12-12.261.1591.67-4.966.2597.7818.1533.51108.617.836.33-18.0117.220000000003.880.02.921.780.015.580.010.00.02.6676.169.924.4434.9511.84-0.010.00.02.6576.679.960.0000
21Q3 (11)7.56-23.56-34.430004.60.4400003.78-5.531.710.615.38361.543.16-10.48-28.0216.07-14.62-41.417.7215.5752.2700000-100.00003.880.05.151.7815.5815.580.010.00.01.51-53.8224.793.29-31.7419.2-0.010.00.01.5-53.9925.00.0000
21Q2 (10)9.89-3.61-16.890004.580.4400004.012.042.040.5257.58-26.763.53-18.2930.7418.82-18.6421.756.6811.52333.7700000-100.00003.880.05.151.540.00.00.010.00.03.2718.91202.784.8212.0983.27-0.010.00.03.2618.98204.670.0000
21Q1 (9)10.26-13.42-25.490004.56-13.4700003.57-57.092.290.33-72.7310.04.32-18.3455.9623.13-18.6958.045.9910.93166.2200000-100.00003.882.925.151.540.018.460.010.002.7513.64-2.834.38.313.86-0.010.00.02.7413.69-2.840.0000
20Q4 (8)11.852.78-15.240005.27000008.32189.945.21.21830.77124.075.2920.529.6628.443.7236.75.46.51262.420000-100.0-100.00003.772.172.171.540.018.460.010.002.42100.0-4.723.9743.843.39-0.010.00.02.41100.83-4.740.0000
20Q3 (7)11.53-3.1165.190000000002.87-26.79-33.720.13-81.69-77.194.3962.5939.3727.4277.4205.07229.22103.610005.780.3500003.690.00.01.540.018.460.010.001.2112.04-39.52.764.94-16.62-0.010.001.212.15-40.00.0000
20Q2 (6)11.9-13.5865.740000000003.9212.32-27.140.71136.67-7.792.7-2.53-31.315.465.6201.54-31.56-47.260005.760.5200003.690.00.01.5418.4618.460.01001.08-61.84-24.482.63-36.47-3.66-0.010.001.07-62.06-25.170.0000
20Q1 (5)13.77-1.5110.230000000003.49-39.09-16.310.3-44.44-43.42.77-32.11-24.1114.63-29.6702.2551.01-36.970005.730.3500003.690.00.01.30.018.180002.8311.427.24.147.8110.7-0.010.002.8211.466.820.0000
19Q4 (4)13.98100.290.0000.0000.0000.05.7332.330.00.54-5.260.04.0829.520.020.8100.01.49-40.160.0000.05.7100.0000.03.690.00.01.30.00.0000.02.5427.00.03.8416.010.0-0.0100.02.5326.50.00.0000.0

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