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)5.668.4300000011.0518.311.6119.181.53131.8213.8595.941.04-18.110000003.730.00.070001.65142.651.72152.94001.65142.650.000
2022 (9)5.22180.650000009.3466.790.7325.860.6622.227.07-26.721.27130.910000003.7312.3500000.6800.680000.6800.000
2021 (8)1.86195.240000005.648.940.5800.5458.829.646.640.55-31.250000003.320.00000-0.080-0.08000-0.0800.000
2020 (7)0.63110.00000003.760.0-0.2700.340.09.040.00.886.050000003.320.00000-0.660-0.66000-0.6600.000
2019 (6)0.3-41.180000003.7630.10.2900.34-2.869.04-25.330.4338.710000003.320.00000-0.390-0.39000-0.3900.000
2018 (5)0.5145.710000002.8917.0-0.1700.3516.6712.11-0.290.31-24.390000003.320.00000-0.670-0.67000-0.6700.000
2017 (4)0.35-44.44000.02-33.33002.47-9.85-0.200.320.012.1533.120.4124.240000003.320.00000-0.530-0.5300.02100.0-0.5100.000
2016 (3)0.63-45.69000.03-25.0002.748.73-0.1500.25127.279.12109.020.3337.5000.02-60.00.0103.320.00000-0.310-0.3100.010-0.300.000
2015 (2)1.16110.91000.040.0002.52-27.790.06-76.00.11-59.264.37-43.580.249.09000.05-44.44003.320.00000-0.130-0.130-0.010-0.1400.000
2014 (1)0.550000.040003.4900.2500.2707.7400.220000.090003.3200000-0.160-0.1600.040-0.1200.000
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)5.6615.278.430000000003.7234.7853.090.31-39.22338.461.53-16.39131.8213.85-26.1596.151.04-12.61-18.110000000003.730.00.00.070.000001.6523.13142.651.7221.99152.940001.6523.13142.650.0000
23Q3 (19)4.91-3.7375.990000000002.768.6618.450.5121.4330.771.83107.9560.5318.7598.7938.161.19-30.026.60000000003.730.012.350.070.000001.3461.4571.791.4156.6780.770001.3461.4571.790.0000
23Q2 (18)5.10.39162.890000000002.5425.12-16.720.4216.6768.00.88-11.11-20.729.43-6.25-35.591.70.077.080000000003.730.012.350.07000000.83-20.19107.50.9-13.46125.00000.83-20.19107.50.0000
23Q1 (17)5.08-2.68176.090000000002.03-16.4631.820.36376.9256.520.9950.047.7610.0642.53-12.451.733.8670.00000000003.730.012.350000001.0452.94593.331.0452.94593.330001.0452.94593.330.0000
22Q4 (16)5.2287.1180.650000000002.434.2964.19-0.13-133.33-192.860.66-42.1122.227.06-47.99-26.81.2735.11130.910000000003.7312.3512.350000000.68-12.82950.00.68-12.82950.00000.68-12.82950.00.0000
22Q3 (15)2.7943.8172.220000000002.33-23.6154.30.3956.030.01.142.732.5613.57-7.32-34.980.94-2.0828.770000000003.320.00.00000000.7895.0439.130.7895.0439.130000.7895.0439.130.0000
22Q2 (14)1.945.4360.330000000003.0598.05134.620.258.7525.01.1165.6765.6714.6427.42-42.950.96-4.037.140000000003.320.00.00000000.4166.67175.470.4166.67175.470000.4166.67175.470.0000
22Q1 (13)1.84-1.08240.740000000001.544.0517.560.2364.29130.00.6724.07-19.2811.4919.18-81.861.081.8214.940000000003.320.00.00000000.15287.5126.320.15287.5126.320000.15287.5126.320.0000
21Q4 (12)1.8614.8100000000001.48-1.9900.14-53.3300.54-37.2109.64-53.800.55-24.6600000000003.320.00000000-0.0865.220-0.0865.220000-0.0865.2200.0000
21Q3 (11)1.6233.8800000000001.5116.1500.3650.000.8628.36020.87-18.6900.734.2900000000003.320.00000000-0.2356.60-0.2356.60000-0.2356.600.0000
21Q2 (10)1.21124.0700000000001.3-0.7600.04-60.000.67-19.28025.67-59.4800.7-19.5400000000003.320.00000000-0.537.020-0.537.020000-0.537.0200.0000
21Q1 (9)0.54000000000001.31000.1000.830063.36000.87000000000003.3200000000-0.5700-0.5700000-0.57000.0000

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