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)3.2315.7764.81.90.0-38.714.08000000.89-20.54-21.24-0.47-1075.0-161.114.14-18.34-31.0101.22-13.55-5.862.51-14.33-19.290003.88-44.17-34.460.060.020.03.70.00.00.820.03.80.230.035.290.19-70.77-84.81.24-27.49-43.89-0.18-38.4621.740.01-98.08-99.020.0000
23Q3 (19)2.7911.6112.981.9-36.67-44.120000001.12-7.44-15.79-0.04-300.0-136.365.07-3.24-27.26117.091.4531.372.93-1.68-6.090006.957.9277.750.06-14.29-62.53.70.00.00.820.03.80.230.035.290.65-7.14-54.551.71-2.29-28.45-0.13-225.027.780.52-21.21-58.40.0000
23Q2 (18)2.5-0.7910.623.015.38233.330000001.2139.08-28.820.02122.22-81.825.241.35-32.65115.4212.2945.392.98-5.99-7.740006.448.665.130.070.016.673.70.00.00.823.83.80.2335.2935.290.7-10.26-46.971.751.16-23.25-0.04-125.076.470.66-29.79-42.610.0000
23Q1 (17)2.5228.57-32.442.6-16.13188.890000000.87-23.01-38.73-0.0950.0-136.05.17-13.83-41.65102.78-4.4129.03.171.933.590005.930.1752.440.0740.040.03.70.00.00.790.041.070.170.06.250.78-37.6-46.211.73-21.72-20.280.16169.571500.00.94-7.84-35.620.0000
22Q4 (16)1.9649.62-66.153.1-8.8247.620000001.13-15.04-66.47-0.18-263.64-127.696.0-13.92-30.64107.5320.6443.823.11-0.3211.470005.9251.4152.580.05-68.750.03.70.00.00.790.041.070.170.06.251.25-12.59-56.452.21-7.53-38.44-0.23-27.78-35.291.02-18.4-62.220.0000
22Q3 (15)1.31-42.04-46.533.4277.7823.640000001.33-21.76-59.820.110.0-84.726.97-10.41-12.5589.1312.276.583.12-3.41-5.740003.910.2600.16166.671500.03.70.00.00.790.041.070.170.06.251.438.33-35.592.394.82-18.71-0.18-5.8821.741.258.7-37.190.0000
22Q2 (14)2.26-39.41-27.330.90.0-47.060000001.719.72-43.710.11-56.0-81.367.78-12.1920.4379.39-0.36-5.623.235.564.870003.90.2600.0620.0500.03.70.00.00.7941.0761.220.176.25-19.051.32-8.97-13.162.285.072.24-0.17-1800.022.731.15-21.23-11.540.0000
22Q1 (13)3.73-35.58-23.250.9-57.14-25.00000001.42-57.86-24.060.25-61.54-32.438.862.43133.7779.686.5732.023.069.6812.920003.890.2600.050.0400.03.70.00.00.560.014.290.160.0-23.811.45-49.4854.262.17-39.5532.320.01105.88105.261.46-45.9394.670.0000
21Q4 (12)5.79136.3334.032.1-23.6475.00000003.371.81153.380.65-9.72209.528.658.53120.174.76-10.61.42.79-15.7120.780003.88000.05400.0150.03.70.00.00.560.014.290.160.0-23.812.8729.28163.33.5922.1199.44-0.1726.09-6.252.735.68190.320.0000
21Q3 (11)2.45-21.22-46.272.7561.7641.030000003.319.6126.710.7222.03200.07.9723.37114.2583.63-0.581.623.317.4754.670000000.010.00.03.70.00.00.5614.2914.290.16-23.81-23.812.2246.05152.272.9431.8484.91-0.23-4.558.01.9953.08215.870.0000
21Q2 (10)3.11-36.01-22.061.741.67-17.0700-100.00003.0261.586.420.5959.46195.06.4670.4593.4184.1139.38-7.323.0813.6528.8700000-100.00.010.00.03.70.011.780.490.00.00.210.00.01.5261.7137.52.2335.9866.42-0.22-15.7929.031.373.33293.940.0000
21Q1 (9)4.8612.516.831.20.0-36.8400-100.00001.8740.6103.260.3776.191133.333.79-3.5632.9860.35-18.15-42.192.7117.3236.8700000-100.00.01-50.003.70.011.780.490.04.260.210.090.910.94-13.7667.861.64-8.8942.61-0.19-18.7526.920.75-19.35150.00.0000
20Q4 (8)4.32-5.2611.631.2-38.46-55.5600-100.00001.33-8.9155.770.21-12.5520.03.935.6524.3773.73-10.41-20.92.317.9431.2500000-100.00.02100.003.70.011.780.490.04.260.210.090.911.0923.8625.291.813.2124.14-0.1636.023.810.9347.6240.910.0000
20Q3 (7)4.5614.2968.271.95-4.88-27.780-100.0-100.00001.46-9.88135.480.2420.0366.673.7211.38-7.6982.30-9.3202.14-10.4648.610000-100.0-100.00.010.003.711.7811.780.490.04.260.210.090.910.8837.5-4.351.5918.666.0-0.2519.35-31.580.6390.91-13.70.0000
20Q2 (6)3.99-4.0998.512.057.8936.670.10.0-88.370001.6276.09141.790.2566.67766.673.3417.19-33.4790.76-13.0602.3920.7186.720000.33-5.7100.01003.310.00.00.494.264.260.2190.9190.910.6414.29-36.631.3416.52-15.72-0.31-19.23-287.50.3310.0-64.520.0000
20Q1 (5)4.167.4951.821.9-29.63533.330.10.0-88.890000.9276.92-41.770.03160.0-91.672.85-9.81-48.74104.4011.9901.9812.566.390000.35-7.8900003.310.05.080.470.0113.640.110.0120.00.56-35.63-82.721.15-20.69-67.24-0.26-23.81-550.00.3-54.55-90.620.0000
19Q4 (4)3.8742.80.02.70.00.00.10.00.0000.00.52-16.130.0-0.0544.440.03.16-21.590.093.2200.01.7622.220.0000.00.38-5.00.0000.03.310.00.00.470.00.00.110.00.00.87-5.430.01.45-3.330.0-0.21-10.530.00.66-9.590.00.0000.0
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)3.2364.81.9-38.714.080004.09-26.83-0.5904.14-31.0101.22-5.692.51-19.29003.88-34.460.0620.03.70.00.823.80.2335.290.19-84.81.24-43.89-0.1800.01-99.020.000
2022 (9)1.96-66.153.147.6200005.59-51.690.29-87.456.0-30.64107.3343.573.1111.47005.9252.580.050.03.70.00.7941.070.176.251.25-56.452.21-38.44-0.2301.02-62.220.000
2021 (8)5.7934.032.175.0000011.57117.482.31239.718.65120.174.761.22.7920.78003.8800.05150.03.70.00.5614.290.16-23.812.87163.33.5999.44-0.1702.7190.320.000
2020 (7)4.3211.631.2-55.5600005.3256.470.68257.893.9324.3773.87-20.522.3131.2500000.0203.711.780.494.260.2190.911.0925.291.824.14-0.1600.9340.910.000
2019 (6)3.87-16.232.7800.00.1-33.33003.4-72.090.19-92.613.16-42.1292.94107.331.7632.33000.38-53.09003.315.080.47113.640.11120.00.87-69.791.45-53.97-0.2100.66-76.170.000
2018 (5)4.62239.710.3-83.240.15-42.310012.1881.792.57162.245.46109.244.8315.071.33-28.111.59-0.620.81-14.74003.1533.470.2283.330.050.02.88185.153.15166.95-0.1102.77188.540.000
2017 (4)1.36189.361.79105.750.26-3.7006.7119.670.9881.482.61171.8838.9623.761.85-2.121.60.00.95-21.49002.360.00.12100.00.0501.0180.361.1890.32-0.0500.9688.240.000
2016 (3)0.47-14.550.87190.00.2780.0003.0557.220.54170.00.9620.031.48-23.671.8957.51.601.21227.030.01-50.02.362.160.0650.0000.56166.670.62148.0-0.0500.51131.820.000
2015 (2)0.55-50.890.3200.00.1536.36001.94-32.170.2-54.550.8-9.0941.2434.021.230.43000.37-5.130.02100.02.3115.50.040000.21-52.270.25-43.180.01-50.00.22-52.170.000
2014 (1)1.1200.100.110002.86204.260.4400.88030.7700.920000.3900.0102.021.2100000.4400.4400.0200.4600.000

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