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)7.495.490000007.74-0.91.023.031.1137.0414.3438.280.01-50.000000.030.04.20.00.190.00.10.00.1700.470-0.0100.1600.10-12.27
2022 (9)7.128.160000007.816.110.9900.81-3.5710.37-9.130.02100.000000.030.04.20.00.190.00.10.0-0.850-0.550-0.040-0.8900.11-7.1
2021 (8)5.54-6.420.2000007.36-12.07-1.6400.84-6.6711.416.140.01-50.000000.03-97.994.20.00.190.00.1-37.5-2.210-1.9100.230-1.9800.12-3.79
2020 (7)5.9221.560000008.37-43.60.500.9-25.6210.7531.880.02-33.3300001.49-4.494.20.00.190.00.160.0-0.630-0.280-0.10-0.7300.1310.37
2019 (6)4.87-49.90.60000014.84-36.99-1.0701.21-17.128.1531.520.03-72.7300001.56-33.334.20.00.1918.750.16128.57-1.070-0.710-0.110-1.1800.11629.58
2018 (5)9.72227.2700000023.558.231.2701.46-23.966.20-29.740.1100.981533.33002.3427.874.233.330.160.00.070.00.4800.710-0.1600.3200.02-70.26
2017 (4)2.97-52.021.1915.53000021.76-20.84-0.901.92-27.558.82-8.47000.060001.831.13.155.00.16166.670.070.0-0.90-0.670-0.110-1.0100.050
2016 (3)6.19245.811.0341.1000027.4949.320.9665.522.6535.99.64-8.990000001.81-2.163.033.330.06500.00.07133.330.9688.241.0998.18-0.0700.89102.270.000
2015 (2)1.7934.590.730000018.41107.090.58176.191.9545.5210.59-29.730000001.8526.712.25188.460.0100.0300.511600.00.551733.33-0.0700.4400.000
2014 (1)1.33533.330000008.89358.250.2101.34644.4415.0762.450000001.4600.78136.3600000.0300.030-0.050-0.0200.000
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)7.493.315.490000000001.962.620.510.2-13.0481.821.1118.0937.0414.3417.9338.10.01-50.0-50.00000000.030.00.04.20.00.00.190.00.00.10.00.00.17666.67120.00.4774.07185.45-0.01-116.6775.00.16433.33117.980.10-1.64-12.27
23Q3 (19)7.255.224.920000000001.91-1.04-1.040.23-32.350.00.943.316.0512.163.5613.80.02-33.330.00000000.030.00.04.20.00.00.190.00.00.10.00.0-0.0388.4696.840.27575.0140.910.06300.000.03110.34103.160.10-6.74-11.64
23Q2 (18)6.891.325.350000000001.93-0.520.520.3441.673.030.91-1.0913.7511.74-1.2110.670.0350.050.00000000.030.00.04.20.00.00.190.00.00.10.00.0-0.2656.6778.150.04112.9104.49-0.0340.062.5-0.2955.3877.170.11-3.58-6.41
23Q1 (17)6.8-4.2310.930000000001.94-0.51-3.00.24118.18-25.00.9213.581.111.8914.46-1.640.020.00.00000000.030.00.04.20.00.00.190.00.00.10.00.0-0.629.4160.53-0.3143.6474.59-0.05-25.054.55-0.6526.9760.120.11-0.82-3.72
22Q4 (16)7.12.7528.1600-100.00000001.951.0412.720.11-52.17283.330.810.0-3.5710.38-2.82-9.010.020.0100.00000000.030.00.04.20.00.00.190.00.00.10.00.0-0.8510.5361.54-0.5516.6771.2-0.040-117.39-0.896.3255.050.11-0.93-7.1
22Q3 (15)6.915.6614.980000000001.930.522.120.23-30.3117.040.811.2510.9610.690.7210.520.020.0-33.330000000.030.0-25.04.20.00.00.190.00.00.10.0-37.5-0.9520.1757.01-0.6625.8464.520100.0100.0-0.9525.259.570.11-1.22-28.8
22Q2 (14)6.546.69-2.530000000001.92-4.00.520.333.12180.490.8-12.09-5.8810.61-12.21.360.020.000000000.030.0-97.744.20.00.00.190.00.00.10.0-37.5-1.1921.71-38.37-0.8927.05-74.51-0.0827.2738.46-1.2722.09-28.280.12-0.8-13.54
22Q1 (13)6.1310.65-5.110-100.000000002.015.619.290.32633.3377.780.918.33-6.1912.085.89-1.950.02100.0100.00000000.030.0-97.844.20.00.00.190.00.00.10.0-37.5-1.5231.22-230.43-1.2236.13-1120.0-0.11-147.830.0-1.6317.68-185.960.12-4.3-6.61
21Q4 (12)5.54-7.82-6.420.2000000001.73-8.47-9.9-0.0695.56-154.550.8415.07-6.6711.4118.046.140.01-66.67-50.00000000.03-25.0-97.994.20.00.00.190.00.00.1-37.5-37.5-2.210.0-250.79-1.91-2.69-582.140.23264.29330.0-1.9815.74-171.230.12-24.07-3.79
21Q3 (11)6.01-10.4310.480000000001.89-1.05-23.17-1.35-229.27-1400.00.73-14.12-37.079.67-7.632.770.03050.00000000.04-96.99-97.444.20.00.00.190.00.00.160.00.0-2.21-156.98-245.31-1.86-264.71-541.38-0.14-7.6922.22-2.35-137.37-186.590.1619.9433.89
21Q2 (10)6.713.8725.420000000001.914.3715.06-0.41-327.78-783.330.85-12.37-10.5310.47-15.0736.190-100.0-100.00000001.33-4.32-11.334.20.00.00.190.00.00.160.00.0-0.86-86.96-56.36-0.51-410.0-155.0-0.13-18.1818.75-0.99-73.68-39.440.137.1613.26
21Q1 (9)6.469.1227.670000000001.83-4.69-21.460.1863.64-58.140.977.78-8.4912.3314.6369.880.01-50.0-50.00000001.39-6.71-5.444.20.00.00.190.00.00.160.00.0-0.4626.9828.12-0.164.2964.29-0.11-10.00.0-0.5721.9224.00.12-1.4113.11
20Q4 (8)5.928.8221.5600-100.00000001.92-21.95-67.350.11222.2200.9-22.41-25.6210.7514.2931.880.020.0-33.330000001.49-4.49-4.494.20.00.00.190.00.00.160.00.0-0.631.5641.12-0.283.4560.56-0.144.449.09-0.7310.9838.140.135.6710.37
20Q3 (7)5.441.68-42.250000000002.4648.19-1.2-0.09-250.089.891.1622.1118.379.4122.400.020.0000-100.00001.564.0-8.774.20.00.00.190.00.00.160.00.0-0.64-16.3640.19-0.29-45.059.72-0.18-12.5-12.5-0.82-15.4933.330.121.4618.4
20Q2 (6)5.355.73-40.950000000001.66-28.76-57.540.06-86.05122.220.95-10.38-46.937.695.9400.020.0000-100.00001.52.04-31.824.20.00.00.190.00.00.160.00.0-0.5514.06-189.47-0.228.57-217.65-0.16-45.45-23.08-0.715.33-121.880.127.01699.87
20Q1 (5)5.063.9-45.470-100.000000002.33-60.37-8.980.430437.51.06-12.47.077.26-11.0200.02-33.33000-100.00001.47-5.77-31.634.20.00.00.190.018.750.160.0128.57-0.6440.19-212.28-0.2860.56-135.0-0.110.026.67-0.7536.44-278.570.11-3.8976.92
19Q4 (4)4.87-48.30.00.600.0000.0000.05.88136.140.00100.00.01.2123.470.08.1500.00.0300.00-100.00.0000.01.56-8.770.04.20.00.00.190.00.00.160.00.0-1.070.00.0-0.711.390.0-0.1131.250.0-1.184.070.00.1113.350.0

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