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)4.53-6.02000.13-95.15005.42-17.130.44-22.810.79-21.7814.58-5.621.7523.2400000.020.03.4932.20.1935.710.2484.620.44-22.810.873.57-0.3100.13-50.00.000
2022 (9)4.827.59002.680006.5418.690.5750.01.0157.8115.4432.961.42-1.3900000.02100.02.646.450.1440.00.1300.5750.00.8475.0-0.3100.2652.940.000
2021 (8)4.48261.290000005.5134.060.3858.330.6423.0811.62-8.191.4422.03002.6900.01-50.02.484.640.1-44.44000.3800.48380.0-0.2100.1700.000
2020 (7)1.2439.330000004.11-29.260.240.00.5210.6412.6556.41.18-20.2700000.02-50.02.373.950.1812.500-0.0800.1-75.61-0.070-0.1500.000
2019 (6)0.89-29.920000005.8114.370.24-25.00.47-40.518.09-47.981.4828.70.36-5.26000.04-20.02.280.00.1633.33000.26-18.750.41-6.82000.26-18.750.000
2018 (5)1.2733.680000005.08-0.970.32100.00.7936.2115.5537.551.15-12.880.380000.05-28.572.286.050.129.09000.32100.00.4462.96000.32100.00.000
2017 (4)0.95-49.470000005.1325.430.16-57.890.58-20.5511.31-36.661.3251.7200000.07133.332.1514.970.1157.14000.16-57.890.27-40.0000.16-57.890.000
2016 (3)1.88-29.590000004.0935.880.385.560.7362.2217.8519.390.8740.3200000.030.01.870.00.07133.33000.385.560.4512.5000.385.560.000
2015 (2)2.67124.370000003.0125.420.3638.460.454.6514.95-16.560.6219.2300000.0350.01.8724.670.03200.0000.3644.00.453.85000.3644.00.000
2014 (1)1.1920.20000002.445.450.26333.330.434.8817.92-27.90.5292.5900000.02100.01.528.210.010000.25257.140.26271.43000.25257.140.000
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)4.53-2.58-6.020000.13-7.14-95.150001.14-25.97-10.240.01-95.0150.00.79-18.56-21.7814.58-16.6-5.471.75-3.8523.240000000.020.00.03.490.2932.20.190.035.710.240.084.620.442.33-22.810.871.163.57-0.310.00.00.138.33-50.00.0000
23Q3 (19)4.6515.1-11.760000.14-80.2800001.54-12.99-10.470.2-13.04-25.930.97-39.38-17.817.48-37.413.091.8218.9522.9700000-100.00.020.00.03.484.531.820.190.035.710.240.084.620.4386.96-27.120.8630.30.0-0.310.0-55.00.12250.0-69.230.0000
23Q2 (18)4.04-9.82-18.220000.71-50.3500001.7782.47-14.080.230-14.811.645.4530.0827.9252.8248.021.530.669.2900000-100.00.020.0100.03.3311.7427.590.1935.7135.710.2484.6284.620.23-59.65-28.120.66-21.4311.86-0.310.0-72.22-0.08-130.77-157.140.0000
23Q1 (17)4.48-7.05-5.080001.43-46.6400000.97-23.62-35.330100.0-100.01.18.9164.1818.2718.560.631.527.04-1.300000-100.00.020.00.02.9812.8820.160.140.040.00.130.000.570.035.710.840.061.54-0.310.0-63.160.260.013.040.0000
22Q4 (16)4.82-8.547.590002.68000001.27-26.16-24.4-0.02-107.41-120.01.01-14.4157.8115.42-9.0532.511.42-4.05-1.390000-100.0-100.00.020.0100.02.640.06.450.140.040.00.130.000.57-3.3950.00.84-2.3375.0-0.31-55.0-47.620.26-33.3352.940.0000
22Q3 (15)5.276.68217.4700000-100.00001.72-16.534.380.270.0125.01.18-4.07100.016.95-10.1341.091.485.7112.120002.66-2.922318.180.02100.00.02.641.156.450.140.040.00.130.000.5984.38110.710.8645.76126.32-0.2-11.11-185.710.39178.5785.710.0000
22Q2 (14)4.944.66175.9800000-100.00002.0637.3344.060.27575.0125.01.2383.5857.6918.8765.8418.991.4-9.0928.440002.741.112007.690.01-50.0-50.02.615.245.240.1440.040.00.13000.32-23.81100.00.5913.46126.92-0.185.26-125.00.14-39.1375.00.0000
22Q1 (13)4.725.36196.8600000-100.00001.5-10.7135.140.04-60.00.00.674.6915.5211.38-2.24-17.041.546.9431.620002.710.741706.670.02100.00.02.480.04.640.10.0-44.440000.4210.531150.00.528.33271.43-0.199.52-171.430.2335.29309.090.0000
21Q4 (12)4.48169.88261.290000-100.000001.6831.2554.130.1-16.6725.00.648.4723.0811.64-3.16-8.031.449.0922.030002.692345.4500.01-50.0-50.02.480.04.640.10.0-44.440000.3835.71575.00.4826.32380.0-0.21-200.0-200.00.17-19.05213.330.0000
21Q3 (11)1.66-7.2656.60000.080.000001.28-10.49-0.780.120.0-7.690.59-24.3611.3212.02-24.2-9.761.3221.13.940000.11-15.3800.020.00.02.480.04.640.10.0-44.440000.2875.0275.00.3846.151800.0-0.0712.5-40.00.21162.5200.00.0000
21Q2 (10)1.7912.58123.750000.080.000001.4328.8393.240.12200.0300.00.7834.4895.015.8515.6262.51.09-6.84-31.010000.13-13.3300.020.0-33.332.484.644.640.1-44.44-44.440000.16500.0157.140.2685.71360.0-0.08-14.2900.08172.73128.570.0000
21Q1 (9)1.5928.2337.070000.08000001.111.8312.120.04-50.0300.00.5811.5411.5413.718.3736.851.17-0.85-15.8300-100.00.15000.020.0-33.332.370.06.760.180.012.5000-0.0450.033.330.1440.055.56-0.070.00-0.1126.67-83.330.0000
20Q4 (8)1.2416.9839.330000000001.09-15.513.540.08-38.46214.290.52-1.8910.6412.65-4.9956.41.18-7.09-20.2700-100.00000.020.0-50.02.370.03.950.180.012.5000-0.0850.0-130.770.1400.0-75.61-0.07-40.00-0.1528.57-157.690.0000
20Q3 (7)1.0632.58.160000000001.2974.32-8.510.13333.33225.00.5332.5-41.1113.3236.4901.27-19.62-17.5300-100.00000.02-33.33-33.332.370.03.950.180.012.5000-0.1642.86-148.480.02120.0-95.83-0.0500-0.2125.0-163.640.0000
20Q2 (6)0.8-31.03-41.610000000000.74-25.25-59.560.03200.0-84.210.4-23.08-53.499.76-2.6301.5813.6720.610-100.0-100.00000.030.0-25.02.376.763.950.1812.512.5000-0.28-366.67-196.55-0.1-211.11-122.73000-0.28-366.67-196.550.0000
20Q1 (5)1.1630.34-3.330000000000.993.12-38.510.01114.29-87.50.5210.64-44.0910.0223.8601.39-6.086.920.411.118.110000.03-25.0-40.02.22-2.63-2.630.160.033.33000-0.06-123.08-115.00.09-78.05-82.69000-0.06-123.08-115.00.0000
19Q4 (4)0.89-9.180.0000.0000.0000.00.96-31.910.0-0.07-275.00.00.47-47.780.08.0900.01.48-3.90.00.360.00.0000.00.0433.330.02.280.00.00.160.00.0000.00.26-21.210.00.41-14.580.0000.00.26-21.210.00.0000.0

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