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)5.07-9.631.25-21.88000021.5344.693.4100.010.4349.048.442.981.914.370.050000.040.03.820.02.268.130.2911.549.4325.2311.9821.26-0.7808.6528.720.000
2022 (9)5.61-40.631.663.27000014.8812.561.710.397.028.4447.0414.111.8335.5600000.040.03.822.412.097.730.2652.947.537.739.888.57-0.8106.72-0.150.000
2021 (8)9.4546.970.9892.16000013.22-31.791.54-64.15.45-43.3541.23-16.951.355.4700000.040.03.730.01.9428.480.17-54.056.99-15.689.1-10.52-0.2606.73-17.120.000
2020 (7)6.43132.130.51-61.36000019.3829.294.2951.069.6217.1749.64-9.371.287.5600000.040.03.7323.11.5122.760.37236.368.2937.2510.1737.99-0.1708.1243.210.000
2019 (6)2.77-36.471.32-1.49000014.9969.952.8414100.08.2160.3554.77-5.651.1941.6700000.040.03.030.01.230.00.11450.06.0465.937.3750.72-0.3705.6760.620.000
2018 (5)4.36-30.461.34-25.5600008.82-1.780.0205.1223.6758.0525.910.8444.8300000.04-20.03.030.01.230.00.02-71.433.64-6.674.89-5.96-0.1103.53-9.020.000
2017 (4)6.2722.221.8414.2900008.98-28.67-0.2704.14-13.2146.1021.680.58-30.1200000.05-16.673.030.01.2311.820.0703.9-31.465.2-23.42-0.0203.88-30.960.000
2016 (3)5.1324.820.35-79.17000012.59-10.331.3-44.214.77-30.7737.89-22.80.83-20.9500000.0650.03.038.61.127.91005.69-2.236.791.49-0.0705.62-10.370.000
2015 (2)4.11-9.471.68-1.750.444.760014.041.592.338.886.8917.3849.0715.541.05-7.89000.26-16.130.04-20.02.790.00.8632.31005.8225.976.6926.940.45-25.06.2720.110.000
2014 (1)4.5441.881.71-33.720.420.00013.826.882.140.05.87-11.4642.47-17.161.1410.68000.31-61.250.05-78.262.795.280.6547.73004.6220.945.2724.00.676.475.2225.480.000
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)5.0713.42-9.631.25-28.98-21.880000006.31.2969.351.04-20.0215.1510.435.0449.048.42-7.552.861.913.244.370.050.000000.040.00.03.820.00.02.260.08.130.290.011.549.4312.025.2311.989.1121.26-0.78-6.853.78.6512.4828.720.0000
23Q3 (19)4.472.05-13.21.7661.47-20.00000006.2227.7259.91.391.18165.319.9323.225.0652.378.06-5.351.85-0.545.110.050.000000.0433.3333.333.820.02.412.260.08.130.290.011.548.4218.2616.9410.9813.5514.85-0.7325.51-1116.677.6925.247.70.0000
23Q2 (18)4.38-10.61-41.61.09-35.5-61.480000004.8717.3528.50.6883.7870.08.065.3610.5648.47-1.48-7.991.86-9.7130.070.05000000.03-25.00.03.820.02.412.268.138.130.2911.5411.547.127.236.279.677.566.85-0.98-38.03-790.916.143.54-6.830.0000
23Q1 (17)4.9-12.66-42.081.695.62-47.520000004.1511.5619.60.3712.12-22.927.659.2917.8749.204.51-0.852.0612.5763.490000000.040.00.03.820.02.412.090.07.730.260.052.946.64-11.821.538.99-9.013.93-0.7112.3505.93-11.76-9.330.0000
22Q4 (16)5.618.93-40.631.6-27.2763.270000003.72-4.3716.250.33-32.65-5.717.0-11.8428.4447.07-14.9214.191.833.9835.560000000.0433.330.03.822.412.412.090.07.730.260.052.947.534.587.739.883.358.57-0.81-1250.0-211.546.72-5.88-0.150.0000
22Q3 (15)5.15-31.33-48.242.2-22.2646.670000003.892.6415.090.4922.544.127.948.9235.4955.335.0533.611.7623.0836.430000000.030.00.03.730.00.02.090.07.730.260.052.947.27.468.439.565.649.26-0.0645.4583.337.148.3513.690.0000
22Q2 (14)7.5-11.35-34.92.83-12.1187.420000003.799.2225.080.4-16.6737.937.2912.330.4152.676.1616.811.4313.497.520000000.03-25.00.03.730.00.02.097.7338.410.2652.94-29.736.72.452.459.054.627.48-0.11065.626.590.765.950.0000
22Q1 (13)8.46-10.484.73.22228.57166.120000003.478.44-3.880.4837.14-15.796.4919.08-24.849.6220.362.571.26-6.67-4.550000000.040.033.333.730.00.01.940.028.480.170.0-54.056.54-6.444.648.65-4.956.40100.0100.06.54-2.828.640.0000
21Q4 (12)9.45-5.0346.970.98-34.6792.160000003.2-5.33-22.520.352.94-52.75.45-7.0-43.3541.23-0.45-16.911.354.655.470000000.0433.330.03.730.00.01.940.028.480.170.0-54.056.995.27-15.689.14.0-10.52-0.2627.78-52.946.737.17-17.120.0000
21Q3 (11)9.95-13.63102.241.5-0.667.910000003.3811.55-36.590.3417.24-72.585.86-19.28-43.9241.41-8.16-18.961.29-3.018.40000000.030.050.03.730.00.01.9428.4828.480.17-54.05-54.056.641.53-12.868.753.92-7.89-0.36-12.520.06.280.96-12.410.0000
21Q2 (10)11.5242.57146.151.5124.7951.00000003.03-16.07-36.480.29-49.12-70.17.26-15.87-18.1545.09-6.78-2.491.330.76-2.920000000.030.0-25.03.730.00.01.510.00.00.370.00.06.544.642.998.423.572.31-0.32-39.1343.866.223.327.610.0000
21Q1 (9)8.0825.6671.551.21137.25-0.820000003.61-12.59-30.040.57-22.97-57.468.63-10.2917.7448.37-2.515.361.323.12-19.510000000.03-25.0-25.03.730.023.11.510.022.760.370.0236.366.25-24.61-5.598.13-20.062.26-0.23-35.2954.06.02-25.86-1.630.0000
20Q4 (8)6.4330.69132.130.51-63.31-61.360000004.13-22.51-20.420.74-40.32-35.659.62-7.9417.1749.61-2.91-9.351.287.567.560000000.04100.00.03.730.023.11.510.022.760.370.0236.368.298.7937.2510.177.0537.99-0.1762.2254.058.1213.2543.210.0000
20Q3 (7)4.925.1336.671.3939.08.590000005.3311.7431.281.2427.8447.6210.4517.8148.2351.1010.501.19-13.1427.960000000.02-50.0-33.333.730.023.11.510.022.760.370.0236.367.6220.054.569.515.4351.76-0.4521.05-66.677.1724.0553.860.0000
20Q2 (6)4.68-0.6433.331.0-18.03-40.480000004.77-7.5655.370.97-27.61115.568.8721.0138.5946.2510.2801.37-16.4655.680000000.040.00.03.7323.123.11.5122.7622.760.37236.36236.366.35-4.0854.888.233.5251.57-0.57-14.0-1325.05.78-5.5642.360.0000
20Q1 (5)4.7170.0416.581.22-7.58-8.960000005.16-0.5892.541.3416.52235.07.33-10.7228.1541.93-23.3901.6437.8272.630000000.040.00.03.030.00.01.230.00.00.110.0450.06.629.664.277.957.8750.57-0.5-35.14-1100.06.127.9450.00.0000
19Q4 (4)2.77-23.060.01.323.120.0000.0000.05.1927.830.01.1536.90.08.2116.450.054.7300.01.1927.960.0000.0000.00.0433.330.03.030.00.01.230.00.00.110.00.06.0422.520.07.3717.730.0-0.37-37.040.05.6721.670.00.0000.0

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