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)10.146.382.0000001.95-35.43-10.3600.66312.533.85538.851.27-27.8400001.27-9.9313.5814.890000-47.30-47.30-0.010-47.3100.000
2022 (9)6.9-20.780000003.0233.63-4.7300.1605.3001.76000001.41-9.0311.820.250000-36.930-36.930-0.020-36.9500.000
2021 (8)8.71-23.930000002.26-1.74-5.690000.0000000001.55-25.8411.790.860000-32.210-32.210-0.10-32.3100.000
2020 (7)11.45155.580.300.210002.3206.67-5.110000.00000000.6302.09-14.3411.6916.550000-26.510-26.510-0.080-26.5900.000
2019 (6)4.48109.350000000.75188.46-4.870000.0000000002.4438.6410.0313.720000-21.410-21.410-0.050-21.4600.000
2018 (5)2.14-52.760000000.268.33-5.520000.0000000001.7691.38.8210.250000-16.530-16.530-0.030-16.5600.000
2017 (4)4.53-11.00000000.240-4.430000.0000000000.92124.398.011.110000-11.020-11.020-0.050-11.0700.000
2016 (3)5.0965.800000000-3.090000.0000000000.41-10.877.28.270000-6.580-6.58000-6.5800.000
2015 (2)3.0728.9900000000-3.310000.0000000000.4606.651800.00000-3.50-3.500.010-3.4900.000
2014 (1)2.381152.631.591490.0000.79163.3300-0.080000.000000000000.35600.00000-0.080-0.08000-0.0800.000
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)10.1-21.5846.382.0100.000000000.6811.48580.0-3.39-43.04-62.980.668.2312.534.02-24.15542.141.27-9.29-27.840000001.27-2.31-9.9313.580.014.89000000-47.3-7.72-28.08-47.3-7.72-28.08-0.01-120.050.0-47.31-7.87-28.040.0000
23Q3 (19)12.88-21.8437.461.00.000000000.6164.86238.89-2.3715.96-44.510.6112.96771.4344.85-22.751771.011.4-7.2817.650000001.3-2.99-10.3413.580.014.99000000-43.91-5.71-26.0-43.91-5.71-26.00.050150.0-43.86-5.58-25.930.0000
23Q2 (18)16.48238.458.461.0000000000.3732.14-82.13-2.82-57.54-1381.820.5463.6422.7358.06362.76261.581.5112.6962.370000001.34-2.19-9.4613.5814.7915.08000000-41.54-7.26-25.08-41.54-7.26-25.080100.0100.0-41.54-7.2-24.930.0000
23Q1 (17)4.87-29.42-38.90000000000.28180.0-58.21-1.7913.94-46.720.33106.25-51.4712.55136.83-59.411.34-23.8674.030000001.37-2.84-9.8711.830.080.25000000-38.73-4.87-15.85-38.73-4.87-15.85-0.020.071.43-38.75-4.87-15.670.0000
22Q4 (16)6.9-26.36-20.780000000000.1-44.440-2.08-26.83-7.770.16128.5705.30121.001.7647.900000001.41-2.76-9.0311.820.080.25000000-36.93-5.97-14.65-36.93-5.97-14.65-0.02-200.080.0-36.95-6.09-14.360.0000
22Q3 (15)9.37-9.9-3.00000000000.18-91.30-1.64-845.455.20.07-84.0902.40-85.0701.1927.9600000001.45-2.03-8.2311.810.080.43000000-34.85-4.94-15.13-34.85-4.94-15.130.02150.0120.0-34.83-4.75-14.690.0000
22Q2 (14)10.430.49-6.2200000-100.00002.07208.9635.290.22118.03150.00.44-35.29016.06-48.0500.9320.7800000001.48-2.63-8.6411.80.00.6000000-33.210.66-16.36-33.210.66-16.36-0.0442.8655.56-33.250.75-16.140.0000
22Q1 (13)7.97-8.5-11.2500000-100.00000.670-6.94-1.2236.7923.270.680-60.2330.910-51.560.770000000-100.01.52-1.94-7.8811.80.080.6000000-33.43-3.79-18.93-33.43-3.79-18.93-0.0730.012.5-33.5-3.68-18.840.0000
21Q4 (12)8.71-9.83-23.9300-100.000-100.000000-100.0-1.93-11.56-264.150000.000000000000-100.01.55-1.9-25.8411.790.260.86000000-32.21-6.41-21.5-32.21-6.41-21.5-0.10.0-25.0-32.31-6.39-21.510.0000
21Q3 (11)9.66-12.89820.000-100.00-100.0-100.00000-100.0-100.0-1.73-293.1814.360000.000000000000-100.01.58-2.47-35.7711.760.2615.41000000-30.27-6.06-16.51-30.27-6.06-16.51-0.1-11.11-42.86-30.37-6.08-16.580.0000
21Q2 (10)11.0923.5649.320000.111.1100001.53112.50-0.4472.3369.660-100.000.00-100.000000000-100.0-100.01.62-1.82-34.6811.730.016.83000000-28.54-1.53-19.12-28.54-1.53-19.12-0.09-12.5-50.0-28.63-1.56-19.190.0000
21Q1 (9)8.98-21.57206.480-100.000.09-57.1400000.72-63.08105.71-1.59-200.0-44.551.710533.3363.8101.620000000.01-98.4101.65-21.05-32.9311.730.3416.83000000-28.11-6.04-24.88-28.11-6.04-24.88-0.080.0-60.0-28.19-6.02-24.960.0000
20Q4 (8)11.45990.48155.580.3-25.000.2190.9100001.9519400.02337.5-0.5373.7640.450000.00000000000.63-4.5502.09-15.04-14.3411.6914.7216.55000000-26.51-2.04-23.82-26.51-2.04-23.82-0.08-14.29-60.0-26.59-2.07-23.90.0000
20Q3 (7)1.05-29.05-83.390.4000.11000000.0100-2.02-39.31-10.380000.00000000000.661000.002.46-0.811.2310.191.491.6000000-25.98-8.43-26.61-25.98-8.43-26.61-0.07-16.67-250.0-26.05-8.45-26.830.0000
20Q2 (6)1.48-49.49-81.430000000000-100.00-1.45-31.8216.670-100.000.00-100.000000000.06002.480.815.5310.040.00.2000000-23.96-6.44-28.2-23.96-6.44-28.2-0.06-20.0-200.0-24.02-6.47-28.380.0000
20Q1 (5)2.93-34.6184.470000000000.35337.5-48.53-1.1-23.6-168.290.270062.79000000000002.460.826.0310.040.113.83000000-22.51-5.14-32.88-22.51-5.14-32.88-0.050.0-66.67-22.56-5.13-32.940.0000
19Q4 (4)4.48-29.110.0000.0000.0000.00.0800.0-0.8951.370.0000.00.0000.0000.0000.0000.02.440.410.010.030.00.0000.0000.0-21.41-4.340.0-21.41-4.340.0-0.05-150.00.0-21.46-4.480.00.0000.0

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