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)3.83-36.4800000013.81-7.871.96-27.412.73-3.5319.774.713.29-11.800000.060.04.790.01.4522.880.1900.04.24-14.865.79-6.160.6304.87-0.20.000
2022 (9)6.03-46.260.8719.18000014.99-12.132.7-7.222.83-23.9218.88-13.423.7320.7100000.06-25.04.790.01.1832.580.010.04.98-4.056.171.31-0.104.88-5.790.000
2021 (8)11.22217.850.73102.78000017.0632.042.9170.183.725.0821.81-20.423.0967.930.28-46.15000.0814.294.799.360.8923.610.0105.1930.086.0929.3-0.0105.1830.150.000
2020 (7)3.5345.270.3680.0000012.9216.291.719.623.5417.6127.401.131.842.220.52-35.8000.070.04.389.50.7228.57003.9912.084.7114.32-0.0103.9812.430.000
2019 (6)2.43-28.320.20000011.1130.41.569.863.0115.3327.09-11.561.8119.510.8142.11000.07250.04.00.00.5633.33003.5620.274.1221.89-0.0203.5420.00.150
2018 (5)3.398.650000008.5215.451.4210.942.6117.0430.631.380.827.890.570.0000.02100.04.00.00.4244.83002.9630.973.3832.55-0.0102.9531.110.000
2017 (4)3.1201.47000007.3801.2802.23030.2200.7600.570000.0104.000.290002.2602.550-0.0102.2500.000
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)3.8363.68-36.4800-100.00000002.96-28.33-11.90.27-64.0-61.432.73-32.43-3.5319.77-30.474.713.291.23-11.80000000.06100.00.04.790.00.01.450.022.880.10.0900.04.246.8-14.865.794.89-6.160.63103.23730.04.8713.79-0.20.0000
23Q3 (19)2.34-51.35-63.780-100.000000004.1314.0923.650.7544.2356.254.0426.2541.7528.4319.2357.623.25-1.52-12.1600-100.00000.03-25.0-57.144.790.00.01.450.022.880.10.0900.03.9723.68-7.035.5215.971.10.31-22.5338.464.2818.563.380.0000
23Q2 (18)4.81-12.55-52.980.09-88.4600000003.6216.77-6.940.5223.81-29.733.215.942.2423.8518.2730.273.3-5.44-6.7800-100.00000.04-20.0-50.04.790.00.01.4522.8822.880.1900.0900.03.215.25-15.34.7612.26-4.420.40544.443.6118.36-2.430.0000
23Q1 (17)5.5-8.79-50.320.78-10.34766.670000003.1-7.74-29.550.42-40.0-46.152.76-2.47-18.120.166.795.173.49-6.436.0800-100.00000.05-16.67-28.574.790.00.01.180.032.580.010.00.03.05-38.76-8.684.24-31.280.00100.0100.03.05-37.5-8.410.0000
22Q4 (16)6.03-6.66-46.260.87019.180000003.360.6-19.420.745.830.02.83-0.7-23.9218.884.66-13.423.730.8120.710-100.0-100.00000.06-14.29-25.04.790.00.01.180.032.580.010.00.04.9816.63-4.056.1713.01.31-0.123.08-900.04.8817.87-5.790.0000
22Q3 (15)6.46-36.8537.4500-100.00000003.34-14.14-28.020.48-35.14-43.532.85-8.95-30.6618.04-1.45-27.063.74.5235.040.270.00.00000.07-12.516.674.790.09.361.180.032.580.010.00.04.2712.66-4.95.469.641.3-0.13-44.44-1200.04.1411.89-7.590.0000
22Q2 (14)10.23-7.5951.330-100.0-100.00000003.89-11.59-10.980.74-5.13-7.53.13-7.12-16.3118.30-4.51-23.753.547.665.420.27-3.57-48.080000.0814.2914.294.790.09.361.1832.5863.890.010.003.7913.47-0.794.9817.459.69-0.09-800.0-800.03.711.11-2.890.0000
22Q1 (13)11.07-1.34143.830.09-87.67-90.220000004.45.5213.40.7811.4339.293.37-9.41-10.1319.17-12.09-29.713.296.4767.860.280.0-46.150000.07-12.50.04.790.09.360.890.023.610.010.003.34-35.6510.64.24-30.3813.37-0.010.00.03.33-35.7110.630.0000
21Q4 (12)11.22138.72217.850.73-17.05102.780000004.17-10.1311.80.7-17.6534.623.72-9.495.0821.81-11.82-39.23.0912.7767.930.283.7-46.150000.0833.3314.294.799.369.360.890.023.610.010.005.1915.5930.086.0912.9929.3-0.010.00.05.1815.6230.150.0000
21Q3 (11)4.7-30.4767.260.88-56.65120.00000004.646.1828.890.856.25102.384.119.8927.6424.733.02-52.852.7428.0443.460.27-48.08-48.080000.06-14.29-25.04.380.00.00.8923.6123.610.01004.4917.5429.025.3918.7228.64-0.010.050.04.4817.5929.480.0000
21Q2 (10)6.7648.988.832.03120.6500000004.3712.6372.050.842.86105.133.74-0.2756.4924.01-11.98-74.492.149.183.880.520.0-1.890000.070.016.674.380.01.860.720.00.00003.8226.4925.254.5421.3920.42-0.010.050.03.8126.5825.740.0000
21Q1 (9)4.5428.6100.92155.5600000003.884.0200.567.6903.755.93027.27-23.9601.966.5200.520.000000.070.004.380.000.720.000003.02-24.3103.74-20.590-0.010.003.01-24.3700.0000
20Q4 (8)3.5325.6200.36-10.000000003.733.6100.5223.8103.549.94035.87-31.6101.84-3.6600.520.000000.07-12.504.380.000.720.000003.9914.6604.7112.410-0.0150.003.9815.0300.0000
20Q3 (7)2.81-21.5100.4000000003.641.7300.427.6903.2234.73052.44-44.2701.91-7.2800.52-1.8900000.0833.3304.381.8600.720.000003.4814.104.1911.140-0.020.003.4614.1900.0000
20Q2 (6)3.58000000000002.54000.39002.390094.09002.06000.53000000.06004.3000.72000003.05003.7700-0.02003.03000.0000

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