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
23Q3 (20)4.3-27.7310.265.24-29.09-48.780000006.57-8.37-43.360.27-18.18-61.438.41-8.39-38.0728.046.98-12.755.9-17.37-18.962.36-5.9817.410000.010.00.05.180.00.03.070.06.60.740.00.07.883.82-6.6411.692.54-2.991.15-29.88325.939.03-2.173.670.001.02-2.8
23Q2 (19)5.95-9.0238.697.39-25.5-4.650000007.17-7.48-32.550.33153.85-47.629.18-6.52-28.3426.212.72-16.967.14-10.86-9.852.516.3630.050000.010.00.05.180.00.03.076.66.60.740.00.07.591.88-1.8111.42.980.441.6467.355566.679.239.4919.870.00-5.27-9.16
23Q1 (18)6.54132.7420.899.923.6652.620000007.75-8.82-23.870.13425.0-75.939.82-17.82-20.0325.52-12.63-17.818.01-2.6713.622.365.3622.280000.010.00.05.180.00.02.880.07.060.740.00.07.45-11.942.1911.07-8.293.360.98117.78-35.538.43-5.39-4.310.002.726.27
22Q4 (17)2.81-27.95-43.129.57-6.45127.860000008.5-26.72-13.62-0.04-105.71-110.8111.95-12.07.2729.21-9.120.278.2313.0548.292.2411.447.180000.010.00.05.180.00.02.880.07.060.740.00.08.460.2410.1612.070.178.640.4566.67-75.418.912.3-6.310.00-1.127.81
22Q3 (16)3.9-9.09-46.1310.2332.0160.3100000011.69.1316.820.711.1189.1913.586.0129.8332.141.8211.517.28-8.0855.222.014.1517.540000.010.00.05.180.00.02.880.07.060.740.00.08.449.1815.6212.056.1712.410.271000.0-85.718.7113.12-5.220.00-5.5926.94
22Q2 (15)4.29-20.7-14.887.7519.2390.8900000010.634.4210.730.6316.6716.6712.814.3220.0631.571.671.927.9212.3469.961.930.07.820000.010.0-50.05.180.00.02.887.069.920.740.00.07.736.0416.4211.355.9813.5-0.03-101.97-101.337.7-12.6-13.390.0031.6731.82
22Q1 (14)5.419.5119.166.554.7654.7600000010.183.4614.770.5445.95134.7812.2810.2326.0831.056.580.737.0527.0376.691.93-7.6612.870000.010.0-50.05.180.00.02.690.02.670.740.00.07.29-5.0819.3110.71-3.613.091.52-16.9414.298.81-7.3618.410.003.95-8.02
21Q4 (13)4.94-31.77-5.734.26.8742.860000009.84-0.9124.710.370.060.8711.146.523.7829.131.07-3.85.5518.3444.912.0922.22945.00000.010.0-50.05.180.00.02.690.02.670.740.00.07.685.2120.1911.113.6413.831.83-3.17134.629.513.4832.640.00-1.77-12.91
21Q3 (12)7.2443.6529.983.93-3.2-3.680000009.933.4422.740.37-31.48164.2910.46-1.9735.3228.82-6.9413.544.690.6410.351.71-4.47755.00000.01-50.0-50.05.180.00.02.692.672.670.740.00.07.39.9418.8910.727.212.721.89-16.0310.879.193.3739.240.00-1.96-31.56
21Q2 (11)5.0411.011.24.06-3.33565.570000009.68.2342.220.54134.78200.010.679.5548.1930.970.4932.024.6616.79-3.121.794.68795.00000.020.00.05.180.00.02.620.00.00.740.00.06.648.6710.6710.05.66.722.2569.17508.118.8919.4939.560.00-8.12-31.17
21Q1 (10)4.54-13.3617.314.242.86452.630000008.8712.4226.90.230.0109.099.748.2219.830.821.7822.313.994.18-18.241.71755.0755.00000.020.0-33.335.180.00.02.620.03.150.740.00.06.11-4.383.389.47-2.973.051.3370.51241.037.443.7718.10.00-1.57-25.86
20Q4 (9)5.24-5.9245.562.94-27.94332.350000007.89-2.47-8.470.2364.29155.569.016.439.8930.2819.2921.133.83-9.88-21.520.20.0-4.760000.020.0-33.335.180.00.02.620.03.150.740.00.06.394.070.09.762.630.930.7869.578.337.178.640.840.00-22.8-20.69
20Q3 (8)5.5711.8538.94.08568.85973.680000008.0919.85-2.880.14-22.22-44.07.737.36-11.2525.398.21-4.24.25-11.64-23.150.20.0-4.760000.020.0-33.335.180.00.02.620.03.150.740.00.06.142.33-1.69.511.49-0.110.4624.32-29.236.63.61-4.210.00-1.41.34
20Q2 (7)4.9828.680.810.61-19.7460.530000006.75-3.43-18.870.1863.64-18.187.2-11.44-16.2823.46-6.9104.81-1.43-1.640.20.0-4.760000.02-33.33-33.335.180.00.02.623.153.150.740.00.06.01.520.179.371.961.080.37-5.13-53.166.371.11-6.050.00-1.032.13
20Q1 (6)3.877.5-27.390.7611.7618.750000006.99-18.91-6.680.1122.22-47.628.13-0.734.3625.200.8104.880.0-2.20.2-4.76-4.760000.030.0-25.05.180.00.02.540.06.280.740.00.05.91-7.51-15.099.19-4.96-8.920.39-45.83-51.856.3-11.39-18.920.005.298.62
19Q4 (5)3.6-10.22-31.170.6878.95-13.920000008.623.48-1.260.09-64.0-70.978.19-5.97-11.0725.00-5.6504.88-11.75-13.480.210.00.00000.030.00.05.180.00.02.540.06.280.740.00.06.392.4-5.199.671.58-2.030.7210.7712.57.113.19-3.660.00-1.360.81
19Q3 (4)4.01-18.830.00.380.00.0000.0000.08.330.120.00.2513.640.08.711.280.026.5000.05.5313.090.00.210.00.0000.00.030.00.05.180.00.02.540.00.00.740.00.06.244.170.09.522.70.00.65-17.720.06.891.620.00.00-0.630.0
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
2022 (10)2.81-43.129.57127.86000040.96.961.8321.1911.957.2729.220.298.2348.292.247.18000.010.05.180.02.887.060.740.08.4610.1612.078.640.45-75.418.91-6.310.0027.81
2021 (9)4.94-5.734.242.86000038.2428.671.51132.3111.1423.7829.13-3.85.5544.912.09945.0000.01-50.05.180.02.692.670.740.07.6820.1911.1113.831.83134.629.5132.640.00-12.91
2020 (8)5.2445.562.94332.35000029.72-9.310.65-16.679.09.8930.2821.173.83-21.520.2-4.76000.02-33.335.180.02.623.150.740.06.390.09.760.930.788.337.170.840.00-20.69
2019 (7)3.6-31.170.68-13.92000032.77-10.730.78-46.948.19-11.0724.99-0.384.88-13.480.210.0000.030.05.180.02.546.280.740.06.39-5.199.67-2.030.7212.57.11-3.660.000.81
2018 (6)5.23-24.420.79-70.74000036.71-11.921.4726.729.21-10.9325.091.135.6431.470.21-4.55000.0350.05.180.02.394.820.740.06.7411.229.878.70.6407.3825.080.0012.69
2017 (5)6.9236.222.741.36000041.68-12.891.16-4.9210.34-18.3924.81-6.314.29-36.730.220.0000.020.05.180.02.285.560.740.06.062.549.083.06-0.1605.90.170.00-20.71
2016 (4)5.089.481.91112.22000047.8510.761.22-8.9612.6712.1226.481.236.7841.840.22-4.35000.02100.05.180.02.166.930.740.05.917.658.816.79-0.0205.893.330.00-2.27
2015 (3)4.64-12.450.90000043.20.021.34-31.2811.318.226.1618.174.78-3.040.23-4.17000.010.05.180.02.0210.380.740.05.49-1.968.250.980.21-16.05.7-2.560.0024.65
2014 (2)5.3-1.6700000043.19-11.131.95-8.029.56-7.8122.133.744.9315.190.240.0000.010.05.180.01.8313.660.740.05.611.788.1710.850.25127.275.8514.260.00-6.78
2013 (1)5.3959.000000048.6-1.942.1284.3510.37-5.921.34-4.044.28-14.060.24-4.0000.01-50.05.180.01.617.330.740.05.0136.517.3724.920.111000.05.1239.130.0017.46

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