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)0.44-36.23000.18-10.0002.8336.710.0100.6229.1721.91-5.520.510.0000.59-6.350.29-9.382.910.00000-0.760-0.76000-0.7600.000
2022 (9)0.69-44.8000.253.85002.0743.75-0.1700.4814.2923.19-20.50.5124.39000.6340.00.32-5.882.910.00000-0.780-0.78000-0.7800.000
2021 (8)1.25165.96000.130001.4441.18-0.4700.4261.5429.1714.420.412.5000.4500.34-8.112.9110.230000-0.610-0.61000-0.6100.000
2020 (7)0.47-9.620000001.0236.0-0.1300.264.025.49-23.530.4-2.4400000.37146.672.640.00000-0.130-0.13000-0.1300.000
2019 (6)0.5267.740000000.7525.00.0700.2538.8933.3311.110.4124.2400000.15-6.252.6423.360000-0.290-0.29000-0.2900.000
2018 (5)0.3140.910000000.63.45-0.2500.18-35.7130.00-37.860.3313.7900000.16-11.112.142.880000-0.360-0.36000-0.3600.000
2017 (4)0.22-48.840.01000000.583.57-0.0600.2821.7448.2817.540.29-3.3300000.18125.02.084.00000-0.110-0.11000-0.1100.000
2016 (3)0.430000.010000.560000.23041.0700.30000.0600.0802.000000-0.050-0.05000-0.0500.000
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)0.44-8.33-36.230000.18-10.0-10.00000.72-4.033.33-0.0730.0-40.00.62-6.0629.1721.91-12.04-5.520.51-3.770.00000.59-4.84-6.350.29-3.33-9.382.910.00.0000000-0.76-10.142.56-0.76-10.142.56000-0.76-10.142.560.0000
23Q3 (19)0.48-22.58-36.840000.20.00.00000.757.1425.0-0.1-242.86-600.00.6611.8632.024.915.53-0.880.531.9210.420000.6214.810.00.30.0-6.252.910.00.0000000-0.69-16.955.48-0.69-16.955.48000-0.69-16.955.480.0000
23Q2 (18)0.62-8.82-31.870000.20.00.00000.76.0640.00.07-41.67240.00.599.2634.0923.600.52-5.060.521.9613.040000.54-6.9-5.260.3-3.23-9.092.910.00.0000000-0.5910.6121.33-0.5910.6121.33000-0.5910.6121.330.0000
23Q1 (17)0.68-1.45-37.610000.20.011.110000.6622.2253.490.12340.0220.00.5412.538.4623.481.25-3.080.510.018.60000.58-7.9411.540.31-3.12-6.062.910.00.0000000-0.6615.385.71-0.6615.385.71000-0.6615.385.710.0000
22Q4 (16)0.69-9.21-44.80000.20.053.850000.54-10.017.39-0.05-350.0-150.00.48-4.014.2923.19-7.71-19.940.516.2524.390000.631.6140.00.320.0-5.882.910.00.0000000-0.78-6.85-27.87-0.78-6.85-27.87000-0.78-6.85-27.870.0000
22Q3 (15)0.76-16.48-24.750000.20.000000.620.057.890.02140.0125.00.513.6435.1425.131.07-12.40.484.3514.290000.628.7700.32-3.03-5.882.910.00.0000000-0.732.67-23.73-0.732.67-23.73000-0.732.67-23.730.0000
22Q2 (14)0.91-16.51-13.330000.211.1100000.516.2847.06-0.0550.066.670.4412.8237.524.862.62-9.110.466.989.520000.579.6200.330.0-5.712.910.00.0000000-0.75-7.14-47.06-0.75-7.14-47.06000-0.75-7.14-47.060.0000
22Q1 (13)1.09-12.8-12.10000.1838.4600000.43-6.5259.26-0.1-400.054.550.39-7.1469.5724.22-16.3735.860.434.882.380000.5215.5600.33-2.94-8.332.910.00.0000000-0.7-14.75-100.0-0.7-14.75-100.0000-0.7-14.75-100.00.0000
21Q4 (12)1.2523.76165.960000.13000000.4621.0553.33-0.0275.086.670.4213.5161.5428.970.9938.140.41-2.382.50000.45000.340.0-8.112.910.010.23000000-0.61-3.39-369.23-0.61-3.39-369.23000-0.61-3.39-369.230.0000
21Q3 (11)1.01-3.8194.230000000000.3811.7646.15-0.0846.6757.890.3715.6254.1728.684.8745.80.420.0-6.670000000.34-2.86-8.112.910.010.23000000-0.59-15.69-3050.0-0.59-15.69-3050.0000-0.59-15.69-3050.00.0000
21Q2 (10)1.05-15.3298.110000000000.3425.93-26.09-0.1531.82-171.430.3239.1328.027.3553.428.00.420.0-8.70000000.35-2.78-5.412.910.010.23000000-0.51-45.71-342.86-0.51-45.71-342.86000-0.51-45.71-342.860.0000
21Q1 (9)1.24163.83235.140000000000.27-10.022.73-0.22-46.6733.330.23-11.54-20.6917.83-14.97-39.750.425.0-2.330000000.36-2.7-5.262.9110.2310.23000000-0.35-169.2343.55-0.35-169.2343.55000-0.35-169.2343.550.0000
20Q4 (8)0.47-9.62-9.620000000000.315.387.14-0.1521.05-600.00.268.334.020.976.59-36.260.4-11.11-2.440000000.370.0146.672.640.00.0000000-0.13-750.055.17-0.13-750.055.17000-0.13-750.055.170.0000
20Q3 (7)0.52-1.89-58.060000000000.26-43.4823.81-0.19-190.48-11.760.24-4.020.019.67-7.9300.45-2.1718.420000000.370.0146.672.640.00.00000000.02-90.48106.250.02-90.48106.250000.02-90.48106.250.0000
20Q2 (6)0.5343.24-1.850000000000.46109.0970.370.21163.64-4.550.25-13.7992.3121.37-27.7900.466.9821.050000000.37-2.63146.672.640.011.390000000.21133.87240.00.21133.87240.00000.21133.87240.00.0000
20Q1 (5)0.37-28.8500000000000.22-21.430-0.33-1200.000.2916.0029.59-10.0400.434.8800000000.38153.3302.640.00000000-0.62-113.790-0.62-113.790000-0.62-113.7900.0000
19Q4 (4)0.52-58.060.0000.0000.0000.00.2833.330.00.03117.650.00.2525.00.032.8900.00.417.890.0000.0000.00.150.00.02.640.00.0000.0000.0-0.299.380.0-0.299.380.0000.0-0.299.380.00.0000.0

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