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)9.88-3.89000.400033.54-2.736.916.557.02-20.5920.93-18.3610.25-12.77001.500.010.011.440.05.9111.72008.6522.714.5617.990.7921.549.4422.60.000
2022 (9)10.2852.7500000034.4817.325.9272.598.8418.6625.641.1411.75-1.6700000.010.011.440.05.297.3007.0561.712.3432.830.6547.737.760.420.000
2021 (8)6.7336.7900000029.3913.03.4311.07.45-13.3725.35-23.3311.9523.3200000.010.011.440.04.936.25004.369.829.297.770.4469.234.813.480.000
2020 (7)4.92-8.3800000026.014.793.0934.938.6-3.833.06-8.29.6930.4200000.01011.440.04.644.74003.97-4.118.620.580.260.04.23-3.860.000
2019 (6)5.3716.2300000024.823.372.29-33.248.94-0.5636.02-3.87.43-8.1600000011.440.04.438.58004.14-20.388.57-7.750.26-10.344.4-19.850.000
2018 (5)4.628.9600000024.015.213.4338.878.99-10.9937.44-15.48.09-0.4900000.01-75.011.440.04.086.25005.264.049.2932.520.29-66.675.4935.890.000
2017 (4)4.2418.1100000022.82-1.32.47-24.2310.116.944.2618.438.1329.6700000.0433.3311.440.03.849.4003.17-16.87.01-4.230.87200.04.04-1.460.000
2016 (3)3.5931.9900000023.125.043.2613.598.64-2.1537.37-6.856.272.9600000.0350.011.440.03.519.01003.815.257.326.860.29-3.334.14.590.000
2015 (2)2.72-24.650.58-10.77000022.01-6.72.87-23.478.83-0.5640.126.586.09-21.7200000.02-33.3311.440.03.2212.98003.62-15.426.85-3.930.3-3.233.92-14.60.000
2014 (1)3.6139.920.6562.50.080.00023.597.373.7544.238.883.6237.64-3.57.7850.7800000.03-25.011.440.02.8510.04004.2832.927.1322.930.31-26.194.5926.10.000
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)9.8815.96-3.890000.4000008.713.441.041.41-31.55-6.07.02-10.46-20.5920.94-10.7-18.3110.25-4.21-12.770001.5000.010.00.011.440.00.05.910.011.720008.6517.6922.714.569.817.990.7931.6721.549.4418.7422.60.0000
23Q3 (19)8.52-18.77.710000000008.423.954.472.0626.3832.057.841.16-13.2723.440.07-11.810.7-2.82-6.710000000.010.0011.440.00.05.910.011.720007.3538.9439.213.2618.525.450.611.1111.117.9536.3636.60.0000
23Q2 (18)10.4820.324.380000000008.1-2.41-11.961.63-9.4418.987.75-16.85-6.5123.43-14.08-6.7111.01-5.092.040000000.010.0011.440.00.05.9111.7211.720005.2923.8942.211.1917.0524.20.54-12.910.25.8319.2238.480.0000
23Q1 (17)8.71-15.2716.760000000008.3-3.71-3.61.820.020.819.325.4322.9627.276.399.1111.6-1.281.930000000.010.00.011.440.00.05.290.07.30004.27-39.4358.159.56-22.5325.130.62-4.6229.174.89-36.4953.770.0000
22Q4 (16)10.2829.9652.750000000008.626.955.91.5-3.8535.148.84-2.2118.6625.63-3.571.0811.752.44-1.670000000.0100.011.440.00.05.290.07.30007.0533.5261.712.3416.7532.830.6520.3747.737.732.360.420.0000
22Q3 (15)7.91-21.2271.210000000008.06-12.3914.161.5613.87183.649.049.0520.0526.585.84-0.3911.476.3-5.7500000000-100.011.440.00.05.290.07.30005.2841.9467.6210.5717.3130.820.5410.2125.05.8238.2471.680.0000
22Q2 (14)10.0434.5832.80000000009.26.8541.11.37-8.0557.478.299.377.2425.110.49-10.6910.79-5.18-6.980000000-100.0-100.011.440.00.05.297.314.010003.7237.7829.179.0117.9319.650.492.08104.174.2132.3934.940.0000
22Q1 (13)7.4610.8532.980000000008.615.7712.41.4934.2365.567.581.74-8.2324.99-1.44-16.5211.38-4.779.320000000.010.00.011.440.00.04.930.06.250002.7-38.0734.337.64-17.7614.890.489.0992.03.18-33.7540.710.0000
21Q4 (12)6.7345.6736.790000000008.1415.316.621.11101.8254.177.45-1.06-13.3725.36-4.97-23.3111.95-1.8123.320000000.010.00.011.440.00.04.930.06.250004.3638.419.829.2914.987.770.4483.3369.234.841.5913.480.0000
21Q3 (11)4.62-38.89-0.860000000007.068.2811.530.55-36.7827.917.53-2.59-11.226.68-5.11-20.4512.174.9123.80000000.010.0011.440.00.04.936.256.250003.159.38-8.168.087.30.00.240.0-4.03.398.65-7.880.0000
21Q2 (10)7.5634.7622.930000000006.52-14.88-1.510.87-3.3312.997.73-6.42-12.6628.12-6.08-20.2211.611.4329.90000000.010.0011.440.00.04.640.00.00002.8843.28-4.07.5313.23-1.440.24-4.0-4.03.1238.05-4.00.0000
21Q1 (9)5.6114.029.570000000007.669.7425.990.925.0-22.418.26-3.95-14.6729.94-9.45-22.5910.417.4326.490000000.010.0011.440.00.04.640.04.740002.01-49.37-17.626.65-22.85-3.20.25-3.85-3.852.26-46.57-16.30.0000
20Q4 (8)4.925.58-8.380000000006.9810.2711.680.7267.4444.08.61.42-3.833.06-1.43-8.29.69-1.4230.420000000.010011.440.00.04.640.04.740003.9715.74-4.118.626.680.580.264.00.04.2314.95-3.860.0000
20Q3 (7)4.66-24.2313.380000000006.33-4.382.760.43-44.162.388.48-4.18-15.7933.54-4.8309.8310.0841.6400000000-100.011.440.00.04.640.04.740003.4314.33-9.268.085.76-1.460.250.0-3.853.6813.23-8.910.0000
20Q2 (6)6.1520.1212.020000000006.628.881.220.77-33.621.328.85-8.57-9.0435.24-8.8708.938.5124.7200000000-100.011.440.00.04.644.744.740003.022.95-10.717.6411.21-1.80.25-3.85-10.713.2520.37-10.710.0000
20Q1 (5)5.12-4.66-9.860000000006.08-2.723.581.16132.093.339.688.2810.8838.677.3708.2310.772.6200000000-100.011.440.00.04.430.08.580002.44-41.06-57.936.87-19.84-30.470.260.0-7.142.7-38.64-55.590.0000
19Q4 (4)5.3730.660.0000.0000.0000.06.251.460.00.519.050.08.94-11.220.036.0200.07.437.060.0000.0000.00-100.00.011.440.00.04.430.00.0000.04.149.520.08.574.510.00.260.00.04.48.910.00.0000.0

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