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)1.42.1915.8-1.2500009.8813.3-0.0901.6630.7116.8015.361.27-7.35.6418.247.500.09-10.06.070.00000-1.740-1.740-0.090-1.8300.000
2022 (9)1.373.7916.0-1.847.50008.726.990.0701.27-9.2914.56-15.221.374.584.77-0.83000.106.07-59.720000-1.670-1.670-0.390-2.0600.000
2021 (8)1.323.9416.3-1.8100008.156.26-0.2801.421.7417.1814.571.3113000.04.81-0.827.500015.070.00000-10.90-10.900.040-10.8600.000
2020 (7)1.27-7.316.60.07.50007.674.64-0.2701.1511.6514.996.70.010.04.85-0.82000015.070.00000-10.730-10.730-0.190-10.9200.000
2019 (6)1.3718.116.65.0600007.33-3.93-1.4201.035.114.059.40.010.04.89-1.017.500015.070.00000-10.460-10.460-0.310-10.7700.000
2018 (5)1.16-9.3815.84.717.50007.633.67-1.9100.984.2612.840.570.01-50.04.943.13000015.070.00000-9.080-9.080-0.40-9.4800.000
2017 (4)1.28-46.6715.09-20.7900007.36-6.0-2.5900.94-6.012.770.00.02-85.714.79-1.037.500015.07113.150000-8.370-8.3700.120.0-8.2500.000
2016 (3)2.48.1119.05-1.047.50007.83-17.84-2.7801.0-27.5412.77-11.80.1416.674.84-1.2200007.07-46.720000-2.770-2.7700.129.09-2.6500.000
2015 (2)2.22-2.6319.2513.2400009.53-5.17-2.9701.386.9814.4812.810.12-29.414.9107.637.500013.270.0001.480.0-7.740-6.2600.11-54.17-7.6300.000
2014 (1)2.28-4.217.018.887.500010.05-20.43-2.3401.29-39.4412.84-23.890.17-89.312.36-0.84000013.270.0001.480.0-4.880-3.4100.240.0-4.6400.000
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)1.46.062.1915.80.0-1.2500-100.00003.2240.024.810.31410.024.01.6659.6230.7116.8249.2715.351.270.79-7.35.6418.9918.247.50.000.09-18.18-10.06.070.00.0000000-1.7415.53-4.19-1.7415.53-4.19-0.0970.076.92-1.8322.4611.170.0000
23Q3 (19)1.32-21.89-12.5815.80.0-1.2500-100.00002.33.610.05-0.116.670.01.0426.8328.411.2723.9419.351.2612.53.284.74-0.21-0.637.50.000.1110.00.06.070.00.0000000-2.06-5.11.44-2.06-5.11.44-0.3-30.43-528.57-2.36-7.76-16.830.0000
23Q2 (18)1.6912.6713.4215.8-1.25-1.250-100.0-100.00002.224.2311.0-0.1229.41-200.00.82-1.22.59.09-3.61-3.411.12-13.184.674.75-0.21-0.637.5000.10.0233.336.070.00.0000000-1.96-6.521.51-1.96-6.521.51-0.2334.29-355.56-2.190.0-15.260.0000
23Q1 (17)1.59.49-14.7716.00.0-1.847.50.000002.13-17.444.41-0.17-168.0-325.00.83-34.651.229.43-35.31-4.761.29-5.846.614.76-0.21-0.6300-100.00.10.006.070.00.0000000-1.84-10.185.64-1.84-10.185.64-0.3510.26-488.89-2.19-6.31-17.740.0000
22Q4 (16)1.37-9.273.7916.00.0-1.847.50.000002.5823.445.310.25350.013.641.2756.79-9.2914.5854.45-15.121.3712.34.584.770.0-0.8300-100.00.1-9.0906.070.0-59.72000000-1.6720.184.68-1.6720.184.68-0.39-657.14-1075.0-2.06-1.9881.030.0000
22Q3 (15)1.511.345.5916.00.0-1.847.50.000002.094.53.98-0.1-150.0-42.860.811.25-5.819.440.31-14.821.2214.025.174.77-0.21-1.0400-100.00.11266.6706.070.0-59.72000000-2.09-5.0381.39-2.09-5.0381.390.07-22.22136.84-2.02-6.3282.310.0000
22Q2 (14)1.49-15.34-9.716.0-1.84-3.617.5000002.0-1.9612.36-0.040.081.820.8-2.4412.689.41-4.962.61.07-11.5718.894.78-0.21-1.040-100.0-100.00.03006.070.0-59.72000000-1.99-2.0582.17-1.99-2.0582.170.090.0150.0-1.9-2.1583.250.0000
22Q1 (13)1.7633.3325.7116.30.0-1.8100-100.00002.04-16.736.81-0.04-118.1880.950.82-41.430.09.90-42.35-4.831.21-7.6370.424.79-0.42-1.037.50.000006.07-59.72-59.72000000-1.9582.1182.18-1.9582.1182.180.09125.0147.37-1.8682.8783.290.0000
21Q4 (12)1.32-7.693.9416.30.0-1.8100-100.00002.4521.8918.930.22414.29214.291.462.7921.7417.1855.014.421.3112.9313000.04.81-0.21-0.827.50.0000015.070.00.0000000-10.92.94-1.58-10.92.94-1.580.04121.05121.05-10.864.90.550.0000
21Q3 (11)1.43-13.3334.9116.3-1.81-1.8100-100.00002.0112.921.01-0.0768.18-16.670.8621.13-7.5311.0820.81-8.61.1628.8911500.04.82-0.21-0.827.50.0000015.070.00.0000000-11.23-0.63-3.98-11.23-0.63-3.98-0.19-5.5638.71-11.42-0.71-2.790.0000
21Q2 (10)1.6517.8625.016.60.00.00-100.0-100.00001.78-6.81-7.29-0.22-4.76-633.330.71-13.41-10.139.17-11.85-11.750.926.768900.04.83-0.21-0.827.50000015.070.00.0000000-11.16-2.01-3.81-11.16-2.01-3.81-0.185.2640.0-11.34-1.89-2.620.0000
21Q1 (9)1.410.24-11.3916.60.00.07.50.00.00001.91-7.2813.02-0.21-400.019.230.82-28.722.3910.41-30.6916.640.717000.07000.04.84-0.21-0.8200000015.070.00.0000000-10.94-1.96-2.05-10.94-1.96-2.05-0.190.040.62-11.13-1.92-0.820.0000
20Q4 (8)1.2719.81-7.316.60.00.07.50.000002.063.52-0.480.07216.67118.921.1523.6611.6515.0123.826.840.010.00.04.85-0.21-0.8200-100.000015.070.00.0000000-10.730.65-2.58-10.730.65-2.58-0.1938.7138.71-10.921.71-1.390.0000
20Q3 (7)1.06-19.7-34.1616.60.00.07.50.000001.993.653.65-0.06-100.068.420.9317.725.6812.1316.6500.010.00.04.86-0.21-1.0200-100.000015.070.00.0000000-10.8-0.47-6.72-10.8-0.47-6.72-0.31-3.3322.5-11.11-0.54-5.610.0000
20Q2 (6)1.32-16.46-0.7516.60.00.07.50.000001.9213.614.92-0.0388.4691.430.7917.91-1.2510.3916.5100.010.00.04.87-0.2-1.0200-100.000015.070.00.0000000-10.75-0.28-8.15-10.75-0.28-8.15-0.36.2525.0-11.05-0.09-6.870.0000
20Q1 (5)1.5815.3329.5116.60.00.07.5000001.69-18.3611.92-0.2629.7349.020.67-34.95-10.678.92-36.5100.010.0-66.674.88-0.2-1.010-100.0-100.000015.070.00.0000000-10.72-2.49-11.78-10.72-2.49-11.78-0.32-3.2320.0-11.04-2.51-10.510.0000
19Q4 (4)1.37-14.910.016.60.00.0000.0000.02.077.810.0-0.37-94.740.01.0317.050.014.0500.00.010.00.04.89-0.410.07.50.00.0000.015.070.00.0000.0000.0-10.46-3.360.0-10.46-3.360.0-0.3122.50.0-10.77-2.380.00.0000.0

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