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)405.8-35.550050.18-9.1800440.23-42.14-16.44066.79-12.4515.1751.3192.77-20.7200434.58179.062.73-18.02409.052.1140.3525.310.03-25.0220.73-13.98261.11-9.61-0.040220.69-13.990.000
2022 (9)629.6341.220055.25-0.8300760.8715.95216.3534.4576.29-29.3510.03-39.06117.0234.0300155.73-1.23.33-8.77400.5813.3132.2310.710.0433.33256.6191.02288.86103.12-0.030256.5891.020.000
2021 (8)445.85594.250055.71-21.1600656.2343.64160.92322.81107.9873.1816.4520.5787.3111.6600157.62-5.883.6542.02353.5213.857.841070.150.030134.34692.1142.21707.09-0.020134.32691.980.000
2020 (7)64.2253.930070.6628.1900456.8527.2738.06062.3515.5713.65-9.1978.1922.4600167.46-20.872.576.2310.520.00.67-71.850016.96017.6200016.9600.000
2019 (6)41.72-41.890055.1220.3200358.97-28.08-14.8053.95-15.4515.0317.5663.85-5.3200211.6337.112.42-54.08310.52765.682.3870.000-15.950-13.57000-15.9500.000
2018 (5)71.8536.526.89045.812933.7700499.14700.299.8665.7163.81468.2112.78-29.067.44915.6600154.351375.625.271717.2435.8717.071.472.840010.5180.911.979.49-0.04010.4766.190.000
2017 (4)11.28-12.69001.51-16.570062.375.355.95-8.3211.2314.4818.018.666.64-10.150.05-61.5410.46391.080.2916.030.6422.560.81326.32005.81-7.196.632.790.4906.31.940.01-37.06
2016 (3)12.920001.8100059.206.4909.81016.5707.3900.1302.1300.25025.000.190006.2606.450-0.0806.1800.010
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)405.8-4.98-35.5500050.18-12.0-9.18000111.617.3-22.29-21.14-534.83-210.166.79-6.57-12.4515.170.2251.3192.77-6.54-20.72000434.5815.7179.062.73-20.18-18.02409.050.462.1140.350.025.310.030.0-25.0220.73-8.42-13.98261.11-7.21-9.61-0.040.0-33.33220.69-8.42-13.990.0000
23Q3 (19)427.08-6.0-25.6500057.02-1.573.2000104.02-5.51-45.78-3.33-153.97-105.4971.494.92-34.6615.1424.4312.7399.26-4.51-12.23000375.6130.51152.93.42-3.6611.4407.160.063.1540.350.025.310.030.0-25.0241.02-1.362.19281.4-1.174.96-0.040.0-33.33240.98-1.362.180.0000
23Q2 (18)454.32-6.8518.200057.93-9.264.87000110.09-3.85-49.576.17229.95-91.2168.14-3.5-43.0412.1715.15-19.05103.95-2.712.17000287.8168.7190.223.55-2.748.9406.930.0513.1440.350.0117.40.030.050.0244.352.5912.3284.732.2120.56-0.04-33.330.0244.312.5912.30.0000
23Q1 (17)487.71-22.5492.9800-100.063.8415.5514.63000114.5-20.28-44.711.87-90.26-97.1870.61-7.45-40.6110.575.38-35.04106.85-8.6914.9000170.599.543.33.659.615.8406.731.5413.2140.3525.31414.670.03-25.00.0238.18-7.1850.66278.56-3.5767.86-0.030.00.0238.15-7.1850.670.0000
22Q4 (16)629.639.6241.2200055.250.0-0.83000143.62-25.14-27.3119.2-68.37-69.0376.29-30.28-29.3510.03-25.33-39.06117.023.4834.03000155.734.85-1.23.338.47-8.77400.581.4913.3132.20.0310.710.040.033.33256.618.891.02288.867.74103.12-0.030.0-50.0256.588.891.020.0000
22Q3 (15)574.449.44112.900055.250.02-7.44000191.84-12.1310.9560.71-13.5637.42109.42-8.5320.5913.43-10.65-14.55113.0911.1635.96000148.52-1.84-13.363.07-5.83-19.84394.719.7515.9132.273.49310.710.04100.033.33235.868.4230.85268.1113.52238.74-0.0325.00.0235.838.4230.940.0000
22Q2 (14)384.3752.0968.910-100.0055.24-0.81-30.35000218.325.4342.3770.236.06108.65119.620.6142.5115.03-7.6-6.84101.749.4126.01000151.3-8.38-12.143.26-5.51-18.3359.660.115.6218.56136.732670.150.02-33.330217.5937.64285.52236.1842.32313.63-0.04-33.33-33.33217.5537.64285.660.0000
22Q1 (13)252.72-43.32197.841.000.055.69-0.04-24.82000207.084.8156.4266.226.81214.14118.8910.161.8216.27-1.156.7492.996.5119.8000165.144.77-9.063.45-5.4832.69359.271.6315.77.840.01070.150.030.00158.0917.68594.29165.9516.69607.98-0.03-50.0-50.0158.0617.67594.770.0000
21Q4 (12)445.8565.25594.2500055.71-6.67-21.16000197.5814.2766.4162.040.33472.48107.9819.073.1816.454.7-7.7187.314.9711.66000157.62-8.06-5.883.65-4.742.02353.523.8213.857.840.01070.150.030.00134.3488.44692.1142.2179.67707.09-0.0233.330134.3288.49691.980.0000
21Q3 (11)269.818.56359.000-100.059.69-24.740.69000172.9112.7649.2744.1831.25532.9590.748.142.6715.72-2.58-42.9283.183.026.34000171.43-0.45-10.853.83-4.0140.29340.520.09.667.841070.151070.150.030071.2926.31918.4379.1538.62933.29-0.030.0071.2626.33918.00.0000
21Q2 (10)227.56168.19263.80-100.0079.317.0639.14000153.3515.8333.1733.6659.68327.783.9414.2533.216.135.86-70.5280.744.026.93000172.2-5.18-17.313.9953.46125.42340.529.669.660.670.0000056.44147.87744.9157.1143.6754.79-0.03-50.0056.41147.96744.460.0000
21Q1 (9)84.8532.1201.00074.084.840000132.3911.51021.0894.64073.4717.83015.24-14.52077.62-0.730000181.68.4402.61.170310.520.000.670.0000022.7734.26023.4433.030-0.020022.7534.1400.0000
20Q4 (8)64.229.2500-100.0070.6619.20000118.732.49010.8355.16062.35-1.97017.83-35.25078.19-0.040000167.46-12.9102.57-5.860310.520.000.670.0000016.96142.29017.62130.03000016.96142.2900.0000
20Q3 (7)58.78-6.0307.350059.284.00000115.840.606.98-11.31063.60.92027.53-49.69078.223.590000192.29-7.6702.7354.240310.520.000.67000007.04.7907.6614.6700007.04.7900.0000
20Q2 (6)62.550000057.000000115.15007.870063.020054.730075.5100000208.26001.7700310.52000000006.68006.68000006.68000.0000

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