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)5.15-35.5400000025.2834.042.7240.215.3892.1421.2843.355.4235.8400000.03-25.03.830.01.6213.290.0802.7337.194.4329.91-0.1802.5533.510.000
2022 (9)7.999.900000018.868.021.9419.752.8-39.7814.85-44.253.9915.3200000.04-33.333.830.01.4313.49001.9919.163.4116.38-0.0801.9111.050.000
2021 (8)7.2714.130.760000017.46-1.411.62-20.24.6568.4826.6370.893.4616.1100000.0650.03.830.01.2620.0001.67-20.482.93-7.860.05-54.551.72-22.170.000
2020 (7)6.37-23.5300000017.71-5.52.03-1.932.76-2.4715.583.22.985.6700000.04-42.863.830.01.0523.530.0302.11.453.189.280.1102.218.330.000
2019 (6)8.3352.8400000018.74-0.952.0711.292.8314.1115.1015.212.82-46.2900000.07-30.03.830.00.8528.79002.0710.72.9115.02-0.0302.049.090.000
2018 (5)5.45124.2800000018.922.991.8623.182.48-33.5113.11-35.445.2543.0500000.142.863.830.00.6617.86001.8787.02.5362.18001.8787.00.000
2017 (4)2.43-30.7700000018.379.81.515.593.7361.4720.3047.063.6756.1700000.070.03.8316.410.5633.33001.0-30.071.56-15.22001.0-30.070.000
2016 (3)3.51-18.5600000016.731.271.43-8.332.3111.5913.8110.192.35-14.5500000.0775.03.290.00.4261.54001.43-8.331.841.1001.43-8.330.000
2015 (2)4.3110.5100000016.520.921.561.32.07-34.712.53-35.292.7525.5700000.0433.333.2940.60.26136.36001.563.311.8213.04001.563.310.000
2014 (1)3.945.5200000016.37182.241.54123.193.1745.4119.36-48.482.1992.1100000.0350.02.3417.00.11175.0001.51122.061.61123.61001.51122.060.000
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)5.1538.44-35.540000000005.57-29.2214.850.54-43.1631.715.38-37.4492.1421.29-39.2243.335.42-2.8735.840000000.030.0-25.03.830.00.01.620.013.290.080.002.7325.2337.194.4313.8829.91-0.180-125.02.5516.9733.510.0000
23Q3 (19)3.72-54.74-43.550000000007.8711.4757.720.9546.1555.748.664.44153.6935.0345.15109.875.585.6829.770000000.03-25.0-25.03.830.00.01.620.013.290.080.002.1875.8139.743.8932.3130.10-100.0-100.02.1865.1535.40.0000
23Q2 (18)8.22-4.8627.440000000007.0648.0183.380.6512.0785.715.2362.9328.8224.1338.7919.255.2810.2324.240000000.040.0-20.03.830.00.01.6213.2913.290.08001.24-51.5630.532.94-26.3223.530.08200.033.331.32-46.7730.690.0000
23Q1 (17)8.648.1455.6800-100.00000004.77-1.65-7.560.5841.461.753.2114.64-45.5917.3917.06-42.944.7920.0538.440000000.040.0-20.03.830.00.01.430.013.490002.5628.6414.83.9917.0114.0-0.080.0-214.292.4829.847.830.0000
22Q4 (16)7.9921.249.900-100.00000004.85-2.81-23.140.41-32.79-10.872.8-17.4-39.7814.85-11.01-44.263.99-7.2115.320000000.040.0-33.333.830.00.01.430.013.490001.9927.5619.163.4114.0516.38-0.08-260.0-260.01.9118.6311.050.0000
22Q3 (15)6.592.170.150000000004.9929.615.270.6174.2938.643.39-16.523.7216.69-17.53-7.714.31.1829.520000000.04-20.0-33.333.830.00.01.430.013.490001.5664.2133.332.9925.6322.540.05-16.67-37.51.6159.4128.80.0000
22Q2 (14)6.4516.22-24.830-100.000000003.85-25.3922.220.35-38.629.634.06-31.19152.1720.24-33.5992.464.2522.8345.550000000.050.066.673.830.00.01.4313.4913.490000.95-57.428.382.38-32.019.00.06-14.29-45.451.01-56.0918.820.0000
22Q1 (13)5.55-23.66-34.780.793.9500000005.16-18.2358.770.5723.9123.915.926.88212.1730.4814.36170.083.460.020.980000000.05-16.6766.673.830.00.01.260.020.000-100.02.2333.53-12.893.519.45-3.850.0740.0-58.822.333.72-15.750.0000
21Q4 (12)7.2710.4914.130.76000000006.3133.1257.360.464.5524.324.6569.7168.4826.6547.3471.093.464.2216.110000000.060.050.03.830.00.01.260.020.000-100.01.6742.74-20.482.9320.08-7.860.05-37.5-54.551.7237.6-22.170.0000
21Q3 (11)6.58-23.3162.070000000004.7450.48-3.270.4462.96-22.812.7470.19-2.4918.0971.9822.13.3213.7-6.210000000.06100.020.03.830.00.01.260.020.000-100.01.1758.11-31.982.4422.0-12.860.08-27.27-52.941.2547.06-33.860.0000
21Q2 (10)8.580.8226.360000000003.15-3.08-31.370.27-41.3-49.061.61-14.81-45.0510.52-6.8-32.782.922.1-24.940000000.030.0-50.03.830.00.01.2620.020.00-100.0-100.00.74-71.09-33.332.0-45.05-8.680.11-35.29-21.430.85-68.86-32.00.0000
21Q1 (9)8.5133.599.10000000003.25-18.95-22.990.4624.32-19.31.89-31.52-12.911.28-27.56-4.012.86-4.03-16.370000000.03-25.0-50.03.830.00.01.050.023.530.030.002.5621.9-3.033.6414.474.60.1754.55440.02.7323.535.410.0000
20Q4 (8)6.3756.9-23.530000000004.01-18.16-23.760.37-35.09-30.192.76-1.78-2.4715.585.153.22.98-15.825.670000000.04-20.0-42.863.830.00.01.050.023.530.030.002.122.091.453.1813.579.280.11-35.29466.672.2116.938.330.0000
20Q3 (7)4.06-40.21-42.570000000004.96.755.150.577.559.622.81-4.113.3114.81-5.3103.54-9.09.60000000.05-16.67-37.53.830.00.01.050.023.530.030.001.7254.9511.692.827.8517.150.1721.431800.01.8951.223.530.0000
20Q2 (6)6.79-12.950.00000000004.598.776.250.53-7.0220.452.9335.0242.9315.6433.0803.8913.74-3.950000000.060.0-25.03.830.00.01.0523.5323.530.03001.11-57.958.822.19-37.0717.110.14380.01300.01.25-51.7421.360.0000
20Q1 (5)7.8-6.3637.320000000004.22-19.77-6.430.577.55-1.722.17-23.32-16.2211.76-22.1203.4221.28-24.670000000.06-14.29-33.333.830.00.00.850.028.790002.6427.547.763.4819.5911.9-0.05-66.67-350.02.5926.964.860.0000
19Q4 (4)8.3317.820.0000.0000.0000.05.2612.880.00.531.920.02.8314.110.015.0900.02.82-12.690.0000.0000.00.07-12.50.03.830.00.00.850.00.0000.02.0734.420.02.9121.760.0-0.03-200.00.02.0433.330.00.0000.0

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