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)2.16-52.940000002.39-46.41-0.3900.27-22.8611.3043.960.5583.3300000.06-25.04.520.01.29.090.090.0-0.3500.94-57.85-0.060-0.4100.000
2022 (9)4.59106.760000004.46-16.790.9930.260.35-59.37.85-51.090.3-11.7600000.08-20.04.520.01.17.840.090.01.0444.442.2321.86-0.0500.9952.310.000
2021 (8)2.2265.670000005.3622.650.7600.860.016.04-18.470.34-26.0900000.1-41.184.520.01.02-24.440.090.00.7201.8363.39-0.0700.6500.000
2020 (7)1.3436.730000004.37-19.37-0.3800.867.519.6833.330.46-41.0300000.17-26.094.520.01.35-11.760.090.0-0.3301.12-22.22-0.060-0.3900.000
2019 (6)0.9828.950000005.42-6.39-0.1900.8-15.7914.76-10.040.78-27.100000.23-4.174.52-0.881.530.660.090.0-0.1801.44-14.29-0.090-0.2700.000
2018 (5)0.76-52.50000005.79-0.170.0620.00.952.1516.412.331.0732.100000.24-22.584.56-0.871.520.00.090.00.0650.01.681.2-0.070-0.0100.000
2017 (4)1.6-24.170000005.8-4.610.05-54.550.93-1.0616.033.710.8147.2700000.3155.04.60.01.520.660.090.00.04-50.01.66-1.19-0.060-0.0200.000
2016 (3)2.1199.060000006.081.670.1137.50.94-8.7415.46-10.240.55-21.4300000.2-16.674.6-0.861.510.00.090.00.08300.01.683.7-0.0300.0525.00.000
2015 (2)1.06-1.850000005.98-14.330.08-82.611.03-16.9417.22-3.050.77.6900000.24-7.694.64-2.931.512.030.090.00.02-92.311.62-11.960.02-66.670.04-87.50.000
2014 (1)1.0827.060000006.98-0.990.4664.291.249.7317.7710.840.6551.1600000.2636.844.78-4.41.481.370.090.00.26-7.141.840.550.06500.00.3210.340.000
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)2.16-14.62-52.940000000000.51-7.27-46.88-0.22-633.33-1000.00.27-10.0-22.8611.306.9544.280.55-1.7983.330000000.06-14.29-25.04.520.00.01.20.09.090.090.00.0-0.35-169.23-133.650.94-18.97-57.85-0.06-100.0-20.0-0.41-156.25-141.410.0000
23Q3 (19)2.53-36.75-37.680000000000.55-29.49-56.69-0.03-200.0-106.980.3-38.78-61.0410.56-23.25-32.920.561.8269.70000000.070.0-12.54.520.00.01.20.09.090.090.00.0-0.13-30.0-112.621.16-2.52-47.51-0.0350.025.0-0.160.0-116.160.0000
23Q2 (18)4.0-6.32101.010000000000.7841.82-32.76-0.0192.31-103.450.4948.48-27.9413.7664.331.00.5522.2261.760000000.070.0-22.224.520.00.01.29.099.090.090.00.0-0.1-110.87-116.951.19-43.33-33.15-0.06-20.0-20.0-0.16-118.39-129.630.0000
23Q1 (17)4.27-6.97271.30000000000.55-42.71-49.07-0.13-550.0-144.830.33-5.71-43.18.386.97-21.880.4550.028.570000000.07-12.5-22.224.520.00.01.10.07.840.090.00.00.92-11.54-8.912.1-5.83-0.94-0.050.00.00.87-12.12-9.380.0000
22Q4 (16)4.5913.05106.760000000000.96-24.41-30.43-0.02-104.65-107.410.35-54.55-59.37.83-50.27-51.110.3-9.09-11.760000000.080.0-20.04.520.00.01.10.07.840.090.00.01.040.9744.442.230.921.86-0.05-25.028.570.990.052.310.0000
22Q3 (15)4.06104.02104.020000000001.279.48-7.30.4348.2895.450.7713.24-7.2315.7515.55-1.730.33-2.9410.00000000.08-11.11-38.464.520.00.01.10.07.840.090.00.01.0374.58110.22.2124.1638.12-0.0420.050.00.9983.33141.460.0000
22Q2 (14)1.9973.0410.560000000001.167.41-26.580.290.020.830.6817.24-19.0513.6327.11-19.050.34-2.86-20.930000000.090.0-40.04.520.00.01.17.84-18.520.090.00.00.59-41.581083.331.78-16.0428.99-0.050.028.570.54-43.75515.380.0000
22Q1 (13)1.15-48.2-26.280000000001.08-21.743.850.297.411350.00.58-32.56-10.7710.72-33.06-24.130.352.94-35.190000000.09-10.0-40.04.520.00.01.020.0-24.440.090.00.01.0140.28436.672.1215.8585.96-0.0528.5728.570.9647.69359.460.0000
21Q4 (12)2.2211.5665.670000000001.380.7315.970.2722.732800.00.863.610.016.01-0.05-18.620.3413.33-26.090000000.1-23.08-41.184.520.00.01.020.0-24.440.090.00.00.7246.94318.181.8314.3763.39-0.0712.5-16.670.6558.54266.670.0000
21Q3 (11)1.9910.5653.080000000001.37-13.2916.10.22-8.33540.00.83-1.1910.6716.02-4.81-6.850.3-30.23-46.430000000.13-13.33-27.784.520.00.01.02-24.44-24.440.090.00.00.49916.67232.431.615.9449.53-0.08-14.29-14.290.41415.38193.180.0000
21Q2 (10)1.815.3852.540000000001.5851.9232.770.241100.0233.330.8429.236.3316.8319.13-2.410.43-20.37-35.820000000.150.0-21.054.520.00.01.350.00.00.090.00.0-0.0680.081.251.3821.0523.21-0.070.036.36-0.1364.8669.770.0000
21Q1 (9)1.5616.428.330000000001.04-12.6128.40.02300.0114.290.65-24.428.3314.13-28.222.460.5417.39-33.330000000.15-11.76-28.574.520.00.01.350.0-11.760.090.00.0-0.39.096.251.141.79-12.98-0.07-16.6730.0-0.375.1311.90.0000
20Q4 (8)1.343.0836.730000000001.190.850.85-0.0180.095.00.8614.677.519.6814.433.330.46-17.86-41.030000000.17-5.56-26.094.520.00.01.350.0-11.760.090.00.0-0.3310.81-83.331.124.67-22.22-0.0614.2933.33-0.3911.36-44.440.0000
20Q3 (7)1.310.17-2.990000000001.18-0.84-15.71-0.0572.22-150.00.75-5.06-11.7617.20-0.2700.56-16.42-43.430000000.18-5.26-28.04.520.00.01.350.0-11.760.090.00.0-0.37-15.62-3800.01.07-4.46-34.76-0.0736.3612.5-0.44-2.33-528.570.0000
20Q2 (6)1.18-18.062.610000000001.1946.91-34.25-0.18-28.57-228.570.7931.67-37.317.2549.4900.67-17.28-42.240000000.19-9.52-32.144.520.00.01.35-11.76-11.760.090.00.0-0.320.0-1166.671.12-14.5-32.12-0.11-10.0-83.33-0.43-2.38-1333.330.0000
20Q1 (5)1.4446.94105.710000000000.81-31.36-21.36-0.1430.0-27.270.6-25.0-26.8311.54-21.8300.813.85-35.20000000.21-8.7-4.554.520.0-0.881.530.00.660.090.00.0-0.32-77.78-540.01.31-9.03-16.03-0.1-11.11-100.0-0.42-55.56-320.00.0000
19Q4 (4)0.98-26.870.0000.0000.0000.01.18-15.710.0-0.2-900.00.00.8-5.880.014.7600.00.78-21.210.0000.0000.00.23-8.00.04.520.00.01.530.00.00.090.00.0-0.18-1900.00.01.44-12.20.0-0.09-12.50.0-0.27-285.710.00.0000.0

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