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)1.64-37.883.09-6.360.625.00011.0-34.292.39-33.982.36-19.4521.4522.584.98-3.49000.6-50.0003.510.03.143.97002.4-35.485.54-17.8002.4-35.480.000
2022 (9)2.64461.73.3-37.740.480.00016.74-26.843.622.262.93-60.1917.50-45.595.16-1.15001.2-28.57003.510.03.022.37003.724.496.740.6003.724.490.000
2021 (8)0.4780.775.38.160.4800022.8821.73.54-9.07.3610.3432.17-9.335.2226.7001.680003.510.02.9512.170.211.113.56-11.446.7-2.05003.56-6.810.000
2020 (7)0.26-78.154.948.48000018.827.983.8923.16.6768.0135.4831.284.1230.380000003.510.02.633.950.1812.54.0216.186.8411.22-0.203.8216.460.000
2019 (6)1.19-26.093.38.2000014.696.63.163.953.97-3.1727.03-9.173.164.290000003.510.02.535.420.1603.46-6.236.150.99-0.1803.28-7.080.000
2018 (5)1.61-7.473.0579.41000013.782.383.040.664.125.3829.7522.473.0332.310000003.510.02.414.29003.69-3.156.093.05-0.1603.53-7.350.000
2017 (4)1.7459.631.7112.5000013.46-3.033.02-17.493.278.6424.2912.032.29-4.980000003.510.02.121.39003.81-9.075.91-0.17003.81-9.070.000
2016 (3)1.093.810.8-60.2000013.8810.773.6617.313.0114.0221.692.932.413.880000003.510.01.7321.83004.1917.045.9218.4004.1917.040.000
2015 (2)1.0511.72.0182.73000012.53-0.953.121.32.6410.4621.0711.522.327.910000003.510.01.4227.93003.585.925.011.36003.585.920.000
2014 (1)0.94104.351.1182.05000012.6526.253.0850.982.3932.7818.895.172.159.140000003.510.01.1121.98003.3850.894.4942.09003.3850.890.000
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)1.64203.7-37.883.09-2.83-6.360.60.025.00002.73-18.269.20.54-36.47100.02.36-18.06-19.4521.45-19.7722.584.98-1.39-3.490000.6-16.67-50.00003.510.00.03.140.03.970002.429.03-35.485.5410.8-17.80002.429.03-35.480.0000
23Q3 (19)0.54-8.47-23.943.18695.0-26.050.625.025.00003.3427.97-18.730.8537.1-27.352.8822.55-49.7426.7431.32-10.495.05-1.94-3.630000.72-14.29-40.00003.510.00.03.140.03.970001.8684.16-46.095.020.48-22.720001.8684.16-46.090.0000
23Q2 (18)0.59-58.74-41.00.4-73.33-88.730.480.00.00002.6112.5-45.960.6263.16-44.642.35-5.24-67.1820.3612.99-41.15.15-2.65-2.650000.84-12.5-36.360003.510.00.03.143.973.970001.01-75.31-55.74.15-41.71-21.70001.01-75.31-55.70.0000
23Q1 (17)1.43-45.8388.161.5-54.55-67.390.480.00.00002.32-7.2-56.230.3840.74-63.812.48-15.36-68.5318.022.97-48.75.292.528.620000.96-20.0-33.330003.510.00.03.020.02.3700-100.04.099.95-11.287.125.64-8.250004.099.95-11.280.0000
22Q4 (16)2.64271.83461.73.3-23.26-37.740.480.00.00002.5-39.17-49.390.27-76.92-65.822.93-48.87-60.1917.50-41.41-45.615.16-1.53-1.150001.20.0-28.570003.510.00.03.020.02.3700-100.03.727.834.496.744.170.60003.727.834.490.0000
22Q3 (15)0.71-29.024.564.321.13-37.680.480.00.00004.11-14.91-27.131.174.4642.685.73-19.97-32.2729.87-13.59-15.885.24-0.958.490001.2-9.09-28.570003.510.00.03.020.02.3700-100.03.4551.3225.916.4722.089.850003.4551.3225.910.0000
22Q2 (14)1.031.58212.53.55-22.8361.360.480.00.00004.83-8.87-26.261.126.6717.897.16-9.14-9.7134.57-1.59-0.65.298.6219.410001.32-8.33-26.670003.510.00.03.022.372.370-100.0-100.02.28-50.5418.755.3-31.74.740002.28-50.5418.750.0000
22Q1 (13)0.7661.746.154.6-13.21178.790.480.00.00005.37.29-7.671.0532.917.147.887.0718.3235.139.177.874.87-6.717.920001.44-14.29-25.00003.510.00.02.950.012.170.20.011.114.6129.49-4.167.7615.821.70004.6129.49-4.160.0000
21Q4 (12)0.47-17.5480.775.3-23.198.160.480.000004.94-12.41-16.130.79-3.66-33.057.36-13.010.3432.18-9.39-9.295.228.0726.70001.680.000003.510.00.02.950.012.170.20.011.113.5629.93-11.446.713.75-2.0500100.03.5629.93-6.810.0000
21Q3 (11)0.5778.1223.916.9213.6453.330.480.000005.64-13.8922.080.82-13.68-13.688.466.6874.7935.522.1219.94.839.0330.890001.68-6.6700003.510.00.02.950.012.170.20.011.112.7442.71-4.865.8916.43.3300100.02.7442.712.240.0000
21Q2 (10)0.32-38.46-71.682.233.3315.790.480.000006.5514.1155.950.95-3.067.957.9319.0787.9134.786.823.634.437.2627.670001.8-6.2500003.510.00.02.9512.1712.170.211.1111.111.92-60.08-0.525.06-33.686.5300100.01.92-60.0810.980.0000
21Q1 (9)0.52100.0-61.761.65-66.33-47.120.48000005.74-2.5540.340.98-16.9510.116.66-0.1540.2132.57-8.211.064.130.2424.770001.92000003.510.00.02.630.03.950.180.012.54.8119.6510.837.6311.558.380100.0100.04.8125.9215.90.0000
20Q4 (8)0.26-43.48-78.154.98.8948.480000005.8927.4971.721.1824.21107.026.6737.8168.0135.4819.7831.284.1211.6530.380000000003.510.00.02.630.03.950.180.012.54.0239.5816.186.8420.011.22-0.20.0-11.113.8242.5416.460.0000
20Q3 (7)0.46-59.29-56.194.5136.8437.610000004.6210.040.850.957.9511.764.8414.6934.8229.625.2903.696.3420.20000000003.510.00.02.630.03.950.180.012.52.8849.22-0.695.720.01.97-0.20.0-11.112.6854.91-1.470.0000
20Q2 (6)1.13-16.9131.41.9-39.158.330000004.22.696.60.88-1.12-1.124.22-11.161.6928.13-12.703.474.8317.630000000003.510.00.02.633.953.950.1812.512.51.93-55.53-5.854.75-32.530.0-0.2-5.26-11.111.73-58.31-7.490.0000
20Q1 (5)1.3614.29403.73.12-5.4589.090000004.0919.241.240.8956.144.714.7519.654.432.2319.2403.314.7510.70000000003.510.00.02.530.05.420.160.004.3425.43-4.627.0414.471.29-0.19-5.56-18.754.1526.52-5.470.0000
19Q4 (4)1.1913.330.03.30.920.0000.0000.03.434.570.00.57-32.940.03.9710.580.027.0300.03.162.930.0000.0000.0000.03.510.00.02.530.00.00.160.00.03.4619.310.06.1510.020.0-0.180.00.03.2820.590.00.0000.0

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