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)27.5714.9200000075.515.025.0114.6522.0310.9829.175.682.95-32.80.1-9.09000.03-25.04.140.01.2651.810.38-28.38.0225.319.6624.48-0.4607.5625.580.000
2022 (9)23.9948.0900000071.915.894.3753.8719.858.3527.61-6.514.3941.610.110000.04-33.334.1413.740.8369.390.5360.616.439.747.7643.7-0.3806.0248.640.000
2021 (8)16.28.6500000062.0414.282.8422.4118.3243.3529.5325.443.135.9600000.0620.03.640.00.4975.00.3304.5829.015.440.99-0.5304.0525.780.000
2020 (7)14.91119.2600000054.2913.22.3296.6112.78-18.1323.54-27.682.2827.3700000.050.03.640.00.2886.67003.5569.053.8370.22-0.3303.2274.050.000
2019 (6)6.8113.8400001.56047.962.71.18-11.2815.61-5.5132.55-7.991.79-18.6400000.05150.03.6413.750.15150.0002.159.092.2561.87-0.2501.8568.180.000
2018 (5)3.18-52.8900000046.76.331.33250.016.52179.5335.37162.892.2-61.200000.0203.2-40.30.0650.0001.32388.891.39363.33-0.2201.1900.00.000
2017 (4)6.7502.240000043.9200.3805.91013.4605.6700000005.3600.040000.2700.30-0.1600.1100.000
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)27.5736.5514.9200000000017.2-3.914.811.08-20.5910.222.03-15.510.9829.18-16.385.662.9529.96-32.80.125.0-9.090000.0350.0-25.04.140.00.01.260.051.810.380.0-28.38.0215.5625.319.6612.4624.48-0.46-15.0-21.057.5615.625.580.0000
23Q3 (19)20.19-20.5741.0900000000017.9-19.73-3.191.36-1.454.6226.075.54.1134.896.34-1.712.27-16.24-21.180.08-27.2700000.02-50.0-60.04.140.00.01.260.051.810.380.0-28.36.9424.3728.048.5918.9826.7-0.42.4428.576.5426.534.570.0000
23Q2 (18)25.42-0.5970.1500000000022.323.28.461.3815.9748.3924.7143.1614.432.8239.862.562.71-12.86-11.440.110.000000.040.0-33.334.140.013.741.2651.8151.810.38-28.3-28.35.58-26.5835.447.22-19.3331.75-0.41-7.8924.075.17-28.3944.410.0000
23Q1 (17)25.576.5965.0700000000018.110.310.231.1921.432.5917.26-13.05-4.6423.46-15.03-16.683.11-29.1612.270.110.000000.040.0-50.04.140.013.740.830.069.390.530.060.617.618.7532.48.9515.3436.64-0.380.028.37.2219.9338.580.0000
22Q4 (16)23.9967.6548.0900000000016.41-11.258.960.98-24.62-5.7719.85-20.738.3527.62-22.22-6.514.3952.4341.610.11000000.04-20.0-33.334.140.013.740.830.069.390.530.060.616.418.0839.747.7614.4543.7-0.3832.1428.36.0223.8748.640.0000
22Q3 (15)14.31-4.22125.7100000000018.49-10.0719.521.339.78128.0725.0415.932.4135.5010.968.892.88-5.8827.430000000.05-16.67-16.674.1413.7413.740.830.069.390.530.060.615.4231.5553.116.7823.7255.86-0.56-3.7-69.74.8635.7551.40.0000
22Q2 (14)14.94-3.5512.6700000000020.5625.2118.710.93-19.8382.3521.619.348.7632.0013.61-4.113.0610.4793.670000000.06-25.00.03.640.00.00.8369.3969.390.5360.6160.614.12-28.2239.195.48-16.3444.97-0.54-1.89-58.823.58-31.2936.640.0000
22Q1 (13)15.49-4.383.8900000000016.429.0315.881.1611.5463.3818.1-1.232.728.16-4.6641.352.77-10.65113.080000000.0833.3314.293.640.00.00.490.075.00.330.005.7425.3334.746.5521.344.27-0.530.0-60.615.2128.6432.570.0000
21Q4 (12)16.2155.528.6500000000015.06-2.65-46.271.0482.46-22.3918.32-25.0743.3529.54-9.425.483.137.1735.960000000.060.020.03.640.00.00.490.075.00.330.004.5829.3829.015.424.1440.99-0.53-60.61-60.614.0526.1725.780.0000
21Q3 (11)6.34-52.19000000000015.47-10.6800.5711.76024.4523.11032.60-2.2902.2643.0400000000.060.003.640.000.490.000.330.003.5419.5904.3515.080-0.332.9403.2122.5200.0000
21Q2 (10)13.26-11.0748.9900000000017.3222.23-34.040.51-28.17-47.9619.8645.614.833.3767.47-2.751.5821.54-24.40000000.06-14.2950.03.640.00.00.4975.075.00.33002.96-30.5233.333.78-16.7451.2-0.34-3.03-36.02.62-33.3332.990.0000
21Q1 (9)14.910.0000000000014.17-49.4500.71-47.01013.646.73019.92-15.3601.3-42.9800000000.0740.003.640.000.280.000004.2620.004.5418.540-0.330.003.9322.0500.0000
20Q4 (8)14.910119.2600000000-100.028.03016.021.340157.6912.780-18.1323.540-63.572.28027.370000000.0500.03.6400.00.28086.670003.55069.053.83070.22-0.330-32.03.22074.050.0000

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