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)1.76-3.30000006.6828.460.452150.00.646.679.58-16.972.1873.02001.37-51.250.0350.02.4620.00.611.670.720.00.9250.822.2515.98000.9250.820.000
2022 (9)1.82116.670000005.2-8.930.02-88.240.60.011.549.811.26-8.7002.81183.840.020.02.050.990.61.690.720.00.61-7.581.94-1.52000.61-6.150.000
2021 (8)0.8416.671.2300.00.20.0005.719.390.1700.6-17.8110.51-24.861.3840.82000.99-45.00.02100.02.030.50.590.00.720.00.668.21.972.6-0.0100.6514.040.000
2020 (7)0.7241.180.3-28.570.281.82005.2213.97-0.0500.7382.513.9860.120.983.16001.8143.240.01-50.02.020.00.590.00.720.00.61-20.781.92-7.69-0.0400.57-12.310.000
2019 (6)0.51-30.140.42110.00.11-45.0004.58-39.42-0.1200.4-58.768.73-31.930.9523.38000.74-12.940.020.02.023.060.5911.320.720.00.77-40.772.08-18.43-0.1200.65-50.00.000
2018 (5)0.73-25.510.20.00.2-16.67007.56-3.570.5428.570.9767.2412.8373.440.77-42.11000.85-18.270.020.01.960.00.538.160.720.01.321.52.5511.84001.321.50.000
2017 (4)0.9848.480.20.00.24-14.29007.845.950.42-8.70.58-7.947.40-13.11.33-4.32001.04-43.480.0201.9615.980.498.890.720.01.0725.882.2812.87001.0725.880.000
2016 (3)0.6637.50.2-50.00.28-39.13007.49.470.4658.620.63-16.08.51-23.261.3928.7001.84-4.17001.694.970.457.140.720.00.8537.12.0214.77000.8537.10.000
2015 (2)0.48-27.270.433.330.4648.39006.762.420.290.00.752.7411.090.311.0821.35001.92-33.33001.610.00.427.690.720.00.6226.531.7610.0000.6226.530.000
2014 (1)0.661.540.3-46.430.3119.23006.6-1.930.2900.7343.1411.0645.960.890.0002.88-8.28001.610.00.390.00.7200.49145.01.6171.19000.49-65.00.000
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)1.76-6.38-3.30000000001.8-5.2655.170.15-16.67600.00.64-28.096.679.57-34.97-17.092.1820.4473.020001.37-30.46-51.250.0350.050.02.467.4220.00.610.01.670.720.00.00.9216.4650.822.255.6315.980000.9216.4650.820.0000
23Q3 (19)1.881.08268.6300-100.000-100.00001.916.5658.330.18157.14550.00.8921.92-3.2614.717.81-11.581.8119.8748.360001.97-22.1300.020.00.02.297.5112.810.611.671.670.720.00.00.798.2241.072.133.412.70000.798.2241.070.0000
23Q2 (18)1.866.29169.5700-100.000-100.00001.6319.8522.560.0740.0450.00.7312.311.3913.646.016.511.5111.8523.770002.53-4.53184.270.020.00.02.131.914.930.60.00.00.720.00.00.738.9621.672.063.526.740000.738.9621.670.0000
23Q1 (17)1.75-3.85133.3300-100.000-100.00001.3617.24-9.930.05266.67-58.330.658.33-26.9712.8711.55-18.721.357.14-5.590002.65-5.69181.910.020.00.02.091.952.960.60.01.690.720.00.00.679.84-14.11.992.58-4.7800100.00.679.84-12.990.0000
22Q4 (16)1.82256.86116.670-100.0-100.00-100.0-100.00001.16-3.33-22.15-0.0325.0-400.00.6-34.780.011.54-30.649.811.263.28-8.70002.810183.840.020.00.02.050.990.990.60.01.690.720.00.00.618.93-7.581.942.65-1.5200100.00.618.93-6.150.0000
22Q3 (15)0.51-26.09-34.621.10.00.01.04420.0420.00001.2-9.77-6.98-0.04-100.0-500.00.9227.7843.7516.6429.8649.211.220.0-0.810000-100.0-100.00.020.00.02.030.00.50.60.01.690.720.00.00.56-6.67-15.151.89-2.07-4.0600100.00.56-6.67-13.850.0000
22Q2 (14)0.69-8.0-12.661.1-15.38-8.330.20.00.00001.33-11.920.0-0.02-116.6733.330.72-19.1-42.8612.81-19.1-41.431.22-14.6922.00000.89-5.32-18.350.020.00.02.030.00.50.61.691.690.720.00.00.6-23.08-7.691.93-7.66-1.530100.0100.00.6-22.08-4.760.0000
22Q1 (13)0.75-10.7138.891.38.33333.330.20.00.00001.511.34-5.620.121100.0-29.410.8948.33-25.2115.8450.71-24.941.433.6245.920000.94-5.05-48.630.020.0100.02.030.00.50.590.00.00.720.00.00.7818.180.02.096.090.0-0.010.066.670.7718.462.670.0000
21Q4 (12)0.847.6916.671.29.09300.00.20.00.00001.4915.5-1.970.010.0-93.330.6-6.25-17.8110.51-5.76-25.011.3812.240.820000.99-4.81-45.00.020.0100.02.030.50.50.590.00.00.720.00.00.660.08.21.970.02.6-0.010.075.00.650.014.040.0000
21Q3 (11)0.78-1.2750.01.1-8.33266.670.20.00.00001.29-3.01-1.530.01133.33133.330.64-49.2116.3611.15-49.03-9.181.2323.014.950001.04-4.59-28.280.020.0100.02.020.00.00.590.00.00.720.00.00.661.5437.51.970.5110.06-0.0150.080.00.653.1751.160.0000
21Q2 (10)0.7946.364.581.2300.0300.00.20.00.00001.33-16.889.92-0.03-117.6550.01.265.88106.5621.883.6850.261.02.04-11.50001.09-40.44-16.150.02100.00.02.020.00.00.590.00.00.720.00.00.65-16.6727.451.96-6.228.29-0.0233.3371.430.63-16.043.180.0000
21Q1 (9)0.54-25.020.00.30.0-57.140.20.081.820001.65.2636.750.1713.33254.551.1963.01120.3721.1050.5978.560.980.02.080001.831.67157.750.010.0-50.02.020.00.00.590.00.00.720.00.00.7827.8718.182.098.856.09-0.0325.070.00.7531.5833.930.0000
20Q4 (8)0.7238.4641.180.30.0-28.570.20.081.820001.5216.0392.410.15600.0250.00.7332.7382.514.0114.1360.080.98-8.413.160001.824.14143.240.010.0-50.02.020.00.00.590.00.00.720.00.00.6127.08-20.781.927.26-7.69-0.0420.066.670.5732.56-12.310.0000
20Q3 (7)0.528.3313.040.30.050.00.20.081.820001.318.2628.43-0.0350.062.50.55-9.84-12.712.28-15.6701.07-5.3167.190001.4511.5490.790.01-50.0-50.02.020.00.00.590.00.00.720.00.00.48-5.88-44.831.79-1.1-17.89-0.0528.5766.670.43-2.27-40.280.0000
20Q2 (6)0.486.67-53.850.3-57.1450.00.281.8253.850001.213.42-23.9-0.0645.45-154.550.6112.968.9314.5623.2101.1317.7173.850001.383.162.50.020.0100.02.020.03.060.590.00.00.720.00.00.51-22.73-46.321.81-8.12-19.91-0.0730.000.44-21.43-53.680.0000
20Q1 (5)0.45-11.76-22.410.766.67250.00.110.0-35.290001.1748.10.0-0.11-10.0-120.00.5435.0-27.0311.8235.000.961.0515.660000.71-4.05-13.410.020.00.02.020.03.060.590.011.320.720.00.00.66-14.29-47.21.97-5.29-21.2-0.116.6700.56-13.85-55.20.0000
19Q4 (4)0.5110.870.00.42110.00.00.110.00.0000.00.79-22.550.0-0.1-25.00.00.4-36.510.08.7500.00.9548.440.0000.00.74-2.630.00.020.00.02.020.00.00.590.00.00.720.00.00.77-11.490.02.08-4.590.0-0.1220.00.00.65-9.720.00.0000.0

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