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)0.83-36.640000004.98-22.19-0.5800.41-6.828.2319.751.15-49.5600000.0350.04.170.00.480.00.2-64.29-0.500.18-76.32-0.20-0.700.000
2022 (9)1.31-18.630000006.4-1.69-0.3500.44-38.036.88-36.962.28-1.300000.020.04.170.00.484.350.5616.67-0.2800.76-35.04-0.20-0.4800.000
2021 (8)1.6114.180000006.5115.840.1863.640.7133.9610.9115.652.3141.7200000.020.04.170.00.460.00.4877.780.22-26.671.1713.59-0.560-0.3400.000
2020 (7)1.41-18.020000005.62-10.510.1100.5320.459.4334.61.633.8200000.02-33.334.170.00.460.00.2750.00.3-3.231.038.42-0.480-0.1800.000
2019 (6)1.7228.360000006.28-5.99-0.2100.442.337.018.841.57-25.5900000.030.04.170.00.460.00.18-40.00.31-22.50.95-17.39-0.2700.04-81.820.000
2018 (5)1.34-5.630000006.68-8.74-0.0600.437.56.4417.82.111.4400000.030.04.170.00.469.520.31400.00.4-56.041.15-15.44-0.1800.22-63.930.000
2017 (4)1.4210.940000007.32-1.350.3252.380.4-13.045.46-11.862.083.4800000.0350.04.170.480.425.00.0200.9113.751.3613.33-0.300.61-21.790.000
2016 (3)1.28-24.260000007.42-9.840.21-22.220.46-26.986.20-19.012.013.0800000.020.04.150.00.45.26000.811.111.22.56-0.0200.780.00.000
2015 (2)1.6927.070000008.23-2.140.27-28.950.6310.537.6512.941.95-2.500000.02-50.04.150.730.3811.760.07-73.080.7263.641.1713.590.0600.78110.810.000
2014 (1)1.33-0.750000008.414.210.3811.760.577.556.783.22.08.1100000.04-20.04.12-18.90.346.250.26-23.530.44300.01.0333.77-0.0700.3700.000
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)0.83-16.16-36.640000000001.245.98-20.0-0.0455.5655.560.4124.24-6.828.2331.9819.561.15-17.86-49.560000000.030.050.04.170.00.00.480.00.00.20.0-64.29-0.5-8.7-78.570.18-18.18-76.32-0.2-566.670.0-0.7-42.86-45.830.0000
23Q3 (19)0.9917.86-14.660000000001.17-5.65-31.98-0.0957.1435.710.33-23.26-43.16.24-15.28-24.281.4-2.1-47.760000000.0350.050.04.170.00.00.480.00.00.20.0-64.29-0.46-27.78-91.670.22-31.25-72.84-0.0380.057.14-0.493.92-58.060.0000
23Q2 (18)0.84-17.65-29.410000000001.24-6.77-16.22-0.218.7-61.540.43-10.42-14.07.36-6.740.731.43-22.7-47.620000000.020.00.04.170.00.00.480.00.00.2-64.29-64.29-0.3629.41-260.00.32-39.62-65.96-0.1534.7851.61-0.5131.08-24.390.0000
23Q1 (17)1.02-22.14-20.310000000001.33-14.19-18.9-0.23-155.56-2400.00.489.09-2.047.8914.6512.141.85-18.86-33.930000000.020.00.04.170.00.00.480.04.350.560.016.67-0.51-82.14-321.740.53-30.26-55.08-0.23-15.047.73-0.74-54.17-252.380.0000
22Q4 (16)1.3112.93-18.630000000001.55-9.88-29.55-0.0935.71-137.50.44-24.14-38.036.89-16.42-36.862.28-14.93-1.30000000.020.00.04.170.00.00.480.04.350.560.016.67-0.28-16.67-227.270.76-6.17-35.04-0.2-185.7164.29-0.48-54.84-41.180.0000
22Q3 (15)1.16-2.52-5.690000000001.7216.2213.16-0.14-7.69-366.670.5816.031.828.2412.712.352.68-1.8321.820000000.020.00.04.170.00.00.480.04.350.560.016.67-0.24-140.0-500.00.81-13.83-10.99-0.0777.4286.79-0.3124.3945.610.0000
22Q2 (14)1.19-7.030.850000000001.48-9.76-7.5-0.13-1400.0-244.440.52.046.387.313.83-7.32.73-2.538.580000000.020.00.04.170.00.00.484.354.350.5616.6716.67-0.1-143.48-900.00.94-20.340.0-0.3129.5540.38-0.41-95.2422.640.0000
22Q1 (13)1.28-20.5-1.540000000001.64-25.4537.820.01-95.83107.690.49-30.9936.117.04-35.459.512.821.2150.540000000.020.0100.04.170.00.00.460.00.00.480.077.780.234.5527.781.180.8529.67-0.4421.432.22-0.2138.2422.220.0000
21Q4 (12)1.6130.8914.180000000002.244.7430.180.24900.0200.00.7161.3633.9610.9148.7215.652.315.041.720000000.020.00.04.170.00.00.460.00.00.480.077.780.22650.0-26.671.1728.5713.59-0.56-5.66-16.67-0.3440.35-88.890.0000
21Q3 (11)1.234.24-3.150000000001.52-5.02.7-0.03-133.33-120.00.44-6.384.767.33-7.01-1.02.211.6816.40000000.020.00.04.170.00.00.460.00.00.480.077.78-0.04-300.0-116.670.91-3.19-6.19-0.53-1.92-39.47-0.57-7.55-307.140.0000
21Q2 (10)1.18-9.230.850000000001.634.4529.030.09169.23200.00.4730.5614.637.8922.6712.131.975.9110.060000000.02100.00.04.170.00.00.460.00.00.4877.7877.78-0.01-105.56-110.00.943.313.25-0.52-15.56-52.94-0.53-96.3-120.830.0000
21Q1 (9)1.3-7.8-6.470000000001.19-29.59-1.65-0.13-262.513.330.36-32.08-18.186.43-31.83-12.051.8614.1113.410000000.01-50.0-50.04.170.00.00.460.00.00.270.050.00.18-40.012.50.91-11.6513.75-0.456.25-80.0-0.27-50.0-200.00.0000
20Q4 (8)1.4111.02-18.020000000001.6914.19-2.870.08-46.67-33.330.5326.1920.459.4327.3134.61.63-13.763.820000000.020.0-33.334.170.00.00.460.00.00.270.050.00.325.0-3.231.036.198.42-0.48-26.32-77.78-0.18-28.57-550.00.0000
20Q3 (7)1.278.55-2.310000000001.4819.35-9.760.15400.0400.00.422.44-38.247.415.3301.895.5962.930000000.020.0-50.04.170.00.00.460.00.00.270.050.00.24140.026.320.9716.8718.29-0.38-11.76-153.33-0.1441.67-450.00.0000
20Q2 (6)1.17-15.83-15.830000000001.242.48-13.290.03120.0114.290.41-6.82-10.877.03-3.7801.799.15-3.240000000.020.0-33.334.170.00.00.460.00.00.2750.050.00.1-37.5-58.330.833.75-4.6-0.34-36.0-142.86-0.24-166.67-340.00.0000
20Q1 (5)1.39-19.1924.110000000001.21-30.46-17.69-0.15-225.0-114.290.440.0-2.227.314.3201.644.46-22.640000000.02-33.330.04.170.00.00.460.00.00.180.0-40.00.16-48.39-51.520.8-15.79-25.93-0.257.41-47.06-0.09-325.0-156.250.0000
19Q4 (4)1.7232.310.0000.0000.0000.01.746.10.00.12340.00.00.44-35.290.07.0100.01.5735.340.0000.0000.00.03-25.00.04.170.00.00.460.00.00.180.00.00.3163.160.00.9515.850.0-0.27-80.00.00.040.00.00.0000.0

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