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)26.93-10.9200000028.84-34.290.33-95.726.0-22.4820.8017.973.26-25.9100000.39-37.13.280.06.0214.670026.7-13.5932.72-9.710026.7-13.680.01-36.4
2022 (9)30.230.3300000043.893.497.71-13.577.74-27.617.63-30.044.4-2.8700000.6234.783.280.05.2520.410.0950.030.98.1236.249.820.03030.938.560.010
2021 (8)30.135.4600000042.410.788.92-4.510.6933.6225.2132.594.5324.7900000.460.03.280.04.3627.110.060.028.5816.5133.017.82-0.09028.4916.430.000
2020 (7)28.5726.700000042.0824.249.3449.448.0-11.8919.01-29.083.63-19.8700000.46-14.813.280.03.4322.50.06100.024.5328.2328.0127.55-0.06024.4728.320.000
2019 (6)22.55-36.0800000033.873.296.25-12.719.0868.4626.8163.094.5369.0300000.545.883.280.02.834.620.030.019.1313.3321.9615.58-0.06019.0713.180.000
2018 (5)35.28-5.3100000032.795.437.16-2.725.3919.5116.4413.352.6813.0800000.51-1.923.280.02.0854.070.03016.8822.5919.025.74-0.03016.8522.630.000
2017 (4)37.26268.5500000031.119.857.3621.654.5113.0314.50-5.692.37-44.6300000.5273.333.286.491.3582.430013.7745.4115.1147.99-0.03013.7445.090.000
2016 (3)10.11149.6300000025.9550.436.0546.493.9923.9115.38-17.634.28115.0800000.366.673.0810.00.74124.24009.4766.7310.2169.88009.4766.730.000
2015 (2)4.05122.53000.0800017.2561.974.13110.713.2267.7118.673.541.9925.95001.42-29.00.1820.02.80.00.33153.85005.68137.666.01138.49005.68137.660.000
2014 (1)1.82145.9500000010.6550.851.96250.01.9220.018.03-20.451.58150.79002.000.1587.52.829.630.1362.5002.39222.972.52207.32002.39227.40.000
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)26.938.46-10.920000000007.7211.56-32.640.1754.55-90.456.0-10.98-22.4820.810.5717.993.26-10.93-25.910000000.39-15.22-37.13.280.00.06.020.014.6700-100.026.70.68-13.5932.720.55-9.710-100.0-100.026.70.23-13.680.01-14.79-36.4
23Q3 (19)24.83-14.76-1.940000000006.92-6.99-43.650.11-68.57-95.26.7416.41-24.9420.6935.564.053.66-8.73-38.280000000.46-9.8-33.333.280.00.06.020.014.6700-100.026.520.42-8.9332.540.34-5.570.12033.3326.640.87-8.80.01-11.65-32.26
23Q2 (18)29.13-2.410.170000000007.4410.22-37.220.35212.9-86.065.7931.29-30.3215.2646.56-19.274.01-2.2-32.940000000.51-12.07-32.03.280.00.06.0214.6714.670-100.0-100.026.41-13.69-1.5732.43-9.770.810-100.0026.41-13.78-1.570.01-7.37-32.21
23Q1 (17)29.85-1.26-6.630000000006.75-41.1-18.58-0.31-117.42-127.684.41-43.02-40.3210.42-40.95-39.994.1-6.82-29.310000000.58-6.4541.463.280.00.05.250.020.410.090.050.030.6-0.973.0335.94-0.835.330.030.0030.63-0.973.130.01-8.790
22Q4 (16)30.2319.390.3300000000011.46-6.68-9.981.78-22.27-36.437.74-13.81-27.617.64-11.31-30.044.4-25.8-2.870000000.62-10.1434.783.280.00.05.250.020.410.090.050.030.96.118.1236.245.179.820.03-66.67133.3330.935.898.560.01-9.250
22Q3 (15)25.32-12.93-0.2800000000012.283.6310.832.29-8.760.888.988.06-3.6519.895.19-14.35.93-0.8414.480000000.69-8.035.293.280.00.05.250.020.410.090.050.029.128.5412.9634.467.1214.110.090190.029.218.8713.750.01-11.590
22Q2 (14)29.08-9.04-2.1200000000011.8542.9413.072.51124.1116.28.3112.45-3.0318.918.94-9.345.983.118.890000000.7582.9327.123.280.00.05.2520.4120.410.0950.050.026.83-9.6614.1732.17-5.7215.2200100.026.83-9.6614.610.0100
22Q1 (13)31.976.116.850000000008.29-34.882.221.12-60.0-33.337.39-30.872.7817.36-31.16-0.65.828.0436.470000000.41-10.870.03.280.00.04.360.027.110.060.00.029.73.9213.3634.123.3914.920100.0100.029.74.2513.660.0000
21Q4 (12)30.1318.675.4600000000012.7314.8921.352.823.3519.1510.6914.733.6225.218.6432.584.53-12.5524.790000000.46-9.80.03.280.00.04.360.027.110.060.00.028.5810.8616.5133.09.2717.82-0.0910.0-50.028.4910.9416.430.0000
21Q3 (11)25.39-14.54-4.7300000000011.085.73-7.742.275.09-20.919.328.7529.9923.2111.2734.845.182.9815.620000000.51-13.560.03.280.00.04.360.027.110.060.00.025.789.716.2330.28.1717.65-0.1-11.11-42.8625.689.716.150.0000
21Q2 (10)29.71-0.711.1900000000010.4829.22-0.852.1628.57-7.38.5719.1918.8620.8619.4517.655.0318.35-7.540000000.5943.97.273.280.00.04.3627.1127.110.060.00.023.5-10.3121.727.92-5.9622.46-0.09-28.570.023.41-10.4121.80.0000
21Q1 (9)29.924.7328.630000000008.11-22.69-9.891.68-28.51-6.157.19-10.12-20.7317.46-8.18-29.164.2517.08-23.70000000.41-10.87-19.613.280.00.03.430.022.50.060.0100.026.26.8125.2429.696.025.01-0.07-16.67-16.6726.136.7825.260.0000
20Q4 (8)28.577.226.700000000010.49-12.664.072.35-18.1241.578.011.58-11.8919.0210.49-29.093.63-18.97-19.870000000.46-9.8-14.813.280.00.03.430.022.50.060.0100.024.5310.628.2328.019.1227.55-0.0614.290.024.4710.6728.320.0000
20Q3 (7)26.65-0.2619.7200000000012.0113.628.982.8723.1815.737.17-0.55-36.2717.21-2.9204.48-17.6520.430000000.51-7.27-7.273.280.00.03.430.022.50.060.0100.022.1814.8626.9625.6712.5926.45-0.0722.22-133.3322.1115.0426.780.0000
20Q2 (6)26.7214.88-11.2900000000010.5717.4457.762.3330.1797.467.21-20.515.4117.73-28.0705.44-2.3339.130000000.557.84-8.333.280.00.03.4322.522.50.06100.0100.019.31-7.728.8222.8-4.027.95-0.09-50.0-350.019.22-7.8628.390.0000
20Q1 (5)23.263.15-33.410000000009.0-10.7148.511.797.8390.439.07-0.11120.6824.65-8.0905.5722.9691.410000000.51-5.56-15.03.280.00.02.80.034.620.030.00.020.929.3617.4623.758.1519.17-0.060.0-200.020.869.3917.260.0000
19Q4 (4)22.551.30.0000.0000.0000.010.08-8.530.01.66-33.060.09.08-19.290.026.8200.04.5321.770.0000.0000.00.54-1.820.03.280.00.02.80.00.00.030.00.019.139.50.021.968.180.0-0.06-100.00.019.079.350.00.0000.0

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