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)5.31-16.110000007.470.41.99-22.271.013.0613.522.650.983.160.6390.91000.08-11.112.420.01.135.8003.87-11.244.97-3.871.2877.785.151.380.0021.38
2022 (9)6.3327.110000007.4415.352.566.220.9811.3613.17-3.450.95106.520.33-45.0000.09350.02.420.00.8139.66004.3620.445.1721.360.72-25.05.0810.920.0091.14
2021 (8)4.9849.10000006.4519.222.4192.80.8811.3913.64-6.570.4624.320.60000.020.02.4210.00.5828.890.06500.03.6238.174.2638.310.9604.5878.910.00-59.08
2020 (7)3.343.730000005.4110.861.258.70.7921.5414.609.630.3727.5900000.02-33.332.20.00.4536.360.0102.624.83.088.83-0.0602.562.810.0045.88
2019 (6)3.22133.33000.1-68.75004.8821.091.1555.410.6522.6413.321.280.29-6.4500000.03-25.02.224.290.3326.92002.520.772.8320.94-0.0102.4920.870.0025.14
2018 (5)1.38-35.510.24-79.490.3210.34004.0316.140.7427.590.53-1.8513.15-15.490.31-27.91000.33-42.110.0433.331.7710.620.2630.0002.0726.992.3427.87-0.0102.0626.380.000
2017 (4)2.1489.381.17192.50.2916.0003.473.270.58-32.560.545.8815.562.530.430.0000.57-25.970.03-25.01.60.00.266.67001.639.41.8314.37001.6310.140.000
2016 (3)1.1352.70.400.2538.89003.3600.8600.51142.8615.1800.432.38000.774.050.04100.01.60.00.12140.0001.49115.941.6116.22-0.0101.48114.490.000
2015 (2)0.740000.1800000000.2100.0000.420000.7400.0201.600.050000.6900.740000.6900.000
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)5.3117.22-16.110000000001.6-31.911.910.16-82.4214.291.01-36.083.0613.50-36.332.510.98-2.03.160.63-10.090.910000.08-11.11-11.112.420.00.01.10.035.80003.874.31-11.244.973.33-3.871.28-1.5477.785.152.791.380.00-17.5121.38
23Q3 (19)4.538.11-14.690000000002.3549.688.290.91139.47-2.151.5858.0-4.8221.2154.18-5.711.0-9.099.890.76.0659.090000.09-10.0125.02.420.00.01.10.035.80003.7132.97-12.094.8123.65-4.371.328.7194.035.0131.842.450.00-22.4216.02
23Q2 (18)4.19-31.87-41.070000000001.57-19.9-7.650.38-29.63-40.621.0-24.24-19.3513.76-22.89-20.461.111.1169.230.66-7.0453.490000.125.0233.332.420.00.01.135.835.80002.793.33-15.23.8910.83-5.121.0117.44102.03.86.740.260.0166.4436.09
23Q1 (17)6.15-2.84-12.890000000001.9624.84-2.00.54285.71-35.711.3234.69-3.6517.8435.42-11.330.994.2190.380.71115.1533.960000.08-11.11300.02.420.00.00.810.039.6600-100.02.7-38.07-43.43.51-32.11-35.120.8619.4428.363.56-29.92-34.560.0013.96133.79
22Q4 (16)6.3319.2127.110000000001.57-27.653.970.14-84.95-26.320.98-40.9611.3613.17-41.44-3.60.954.4106.520.33-25.0-45.00000.09125.0350.02.420.00.00.810.039.6600-100.04.363.3220.445.172.7821.360.727.46-25.05.083.8910.920.00-21.1691.14
22Q3 (15)5.31-25.3227.030000000002.1727.6510.710.9345.3124.01.6633.8736.0722.4930.0616.340.9140.065.450.442.33-32.310000.0433.33100.02.420.00.00.810.039.6600-100.04.2228.2721.615.0322.6822.380.6734.01240.04.8929.0238.920.00-8.99120.97
22Q2 (14)7.110.7138.60000000001.7-15.026.870.64-23.81-33.331.24-9.4956.9617.29-14.0336.170.6525.041.30.43-18.87-33.850000.0350.050.02.420.00.00.8139.6639.660-100.0-100.03.29-31.0320.964.1-24.2122.020.5-25.37900.03.79-30.3336.820.00185.94125.97
22Q1 (13)7.0641.7744.080000000002.032.4522.70.84342.1161.541.3755.6816.120.1247.223.830.5213.0420.930.53-11.6700000.020.00.02.420.00.00.580.028.890.060.0500.04.7731.7751.915.4127.050.280.67-30.2105.4418.7873.250.00-6.83-45.74
21Q4 (12)4.9819.1449.10000000001.51-22.969.420.19-74.6718.750.88-27.8711.3913.66-29.32-6.420.46-16.3624.320.6-7.6900000.020.00.02.420.010.00.580.028.890.060.0500.03.624.3238.174.263.6538.310.961820.01700.04.5830.1178.910.00-8.85-59.08
21Q3 (11)4.18-18.5277.870000000001.9646.274.810.75-21.8819.051.2254.43-3.9419.3352.23-22.210.5519.5730.950.650.000000.020.0-33.332.420.010.00.580.028.890.060.0500.03.4727.5741.064.1122.3240.750.050.0183.333.5227.0846.670.00-6.94-56.03
21Q2 (10)5.134.6969.8700000-100.00001.34-17.7910.740.9684.62182.350.79-33.05-9.212.70-34.45-28.90.466.9835.290.65000000.020.0-33.332.420.010.00.5828.8928.890.06500.0500.02.72-13.3848.633.36-6.6746.720.050200.02.77-11.7855.620.00-31.35-56.86
21Q1 (9)4.946.7164.4300000-100.00001.6318.1271.580.52225.0333.331.1849.3781.5419.3832.6938.610.4316.227.50000000.020.0-33.332.4210.010.00.450.036.360.010.003.1419.8520.313.616.8822.030100.0100.03.1422.6621.240.00-29.733.96
20Q4 (8)3.3442.133.7300000-100.00001.38-26.227.780.16-74.633.330.79-37.821.5414.60-41.249.630.37-11.927.590000000.02-33.33-33.332.20.00.00.450.036.360.010.002.626.54.83.085.488.83-0.060.0-500.02.566.672.810.00-2.0645.88
20Q3 (7)2.35-22.19-7.480000-100.0-100.00001.8754.5514.720.6385.298.621.2745.98-10.5624.8539.1200.4223.5316.6700000-100.00.030.00.02.20.00.00.450.036.360.010.002.4634.433.82.9227.517.75-0.06-20.0-200.02.434.832.130.00-8.746.21
20Q2 (6)3.021.3426.890000.05-37.5-84.850001.2127.3722.220.34183.33126.670.8733.857.4117.8627.800.34-15.0-20.9300000-100.00.030.00.02.20.00.00.4536.3636.360.01001.83-29.892.232.29-22.377.51-0.05-150.0-400.01.78-31.270.00.0065.4447.0
20Q1 (5)2.98-7.45144.2600-100.00.08-20.0-75.00000.95-12.04-19.490.120.0-60.00.650.0-26.1413.984.9500.437.9317.6500000-100.00.030.00.02.20.024.290.330.026.920002.614.49.662.954.2411.74-0.02-100.0-100.02.594.029.280.00-1.39-55.8
19Q4 (4)3.2226.770.0000.00.1-62.960.0000.01.08-33.740.00.12-79.310.00.65-54.230.013.3200.00.29-19.440.0000.00-100.00.00.030.00.02.20.00.00.330.00.0000.02.55.490.02.834.430.0-0.0150.00.02.495.960.00.00-1.840.0

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