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)0.61-77.495.3889.4499.3168.690018.57.02.421.68000.000203.1916.770.580.013.75-65.120.01-50.038.370.970.75102.7002.356.333.120.16002.356.330.000
2022 (9)2.71-40.182.84-41.258.8737.390017.29-45.872.38-51.430.02-99.370.12-98.83174.0119.770.580.039.42-21.860.020.038.015.150.370002.2112.182.5830.96002.2112.180.000
2021 (8)4.53233.094.83042.85179.150.01-50.031.94171.834.903.1615700.09.895712.46145.2934.630.58-1.6950.458.470.02100.033.00.000001.9701.970001.9700.000
2020 (7)1.36-86.550015.3500.02100.011.75117400.0-2.100.02-33.330.17-99.94107.9249.720.590.046.51-5.930.010.033.019.090.130.000-4.930-4.8000-4.9300.000
2019 (6)10.11421.1300000.0100.01-99.54-0.9400.03-62.5300.008075.072.0827.670.59-9.2349.4457.60.010.027.7117.710.130.000-2.820-2.69000-2.8200.000
2018 (5)1.9467.241.59-64.5900002.18235.38-0.700.0803.67056.46330.340.65-79.9431.3700.01023.5471.70.130.000-1.880-1.75000-1.8800.000
2017 (4)1.16-47.514.4968.1600000.65-49.22-1.570000.00013.1274.473.24-30.92000013.7113.210.130.000-1.180-1.05000-1.1800.000
2016 (3)2.2161.312.67144.951.950001.28-5.88-0.190000.0007.52-1.314.69-0.42000012.110.00.130.0000.39-33.90.52-27.78000.39-33.90.000
2015 (2)1.37-60.061.09000001.36-61.030.01-98.210.16011.7607.620.934.71772.221.92.150012.110.080.1362.5000.59-32.950.72-24.21000.59-32.950.000
2014 (1)3.43-1.150000003.49-81.310.56-65.22000.0007.558.170.540.01.86-8.820012.12.020.080000.8817.330.9526.67000.8817.330.000
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)0.61-71.5-77.495.3811.3989.4499.3153.0468.6900000-100.0-0.38-5.56-153.5200-100.00.000-100.0203.197.516.770.580.00.013.75-65.07-65.120.010.0-50.038.370.970.970.750.0102.70002.35-13.926.333.1-10.9220.160002.35-13.926.330.0000
23Q3 (19)2.14-47.03-30.744.830.070.0764.899.511.000-100.00-100.00-0.36-63.64-260.00000.0000189.013.0414.30.580.00.039.36-0.15-0.150.010.0-50.038.00.00.00.7570.45102.70002.73-19.7182.03.48-9.3886.10002.73-19.7182.00.0000
23Q2 (18)4.04-53.51-22.94.83070.0759.264.5519.3100-100.00.31-98.3-90.22-0.22-106.51-144.00-100.0-100.00.00-100.0-100.0183.448.5821.460.580.00.039.420.0-13.630.010.0-50.038.00.00.00.440.0120.00003.4-6.0892.093.84-5.4294.920003.4-6.0892.090.0000
23Q1 (17)8.69220.66-32.220-100.0056.68-3.72153.9400-100.018.19206.75122.13.38376.06166.140.01-50.0-98.770.04-68.32-98.45168.95-2.9116.790.580.00.039.420.0-43.670.01-50.0-50.038.00.00.00.4418.92120.00003.6263.8185.044.0657.36176.190003.6263.8185.040.0000
22Q4 (16)2.71-12.3-40.182.840.0-41.258.870.737.390-100.0-100.05.930-69.850.71810.0-78.220.020-99.370.120-98.83174.015.2319.770.580.00.039.420.0-21.860.020.00.038.00.015.150.370.000002.2147.3312.182.5837.9730.960002.2147.3312.180.0000
22Q3 (15)3.09-41.037.292.840.0058.4617.7-2.710.010.00.00-100.0-100.0-0.1-120.0-162.50-100.0-100.00.00-100.0-100.0165.369.4911.80.580.00.039.42-13.631.910.020.00.038.00.015.150.3785.000001.5-15.25217.191.87-5.08246.090001.5-15.25217.190.0000
22Q2 (14)5.24-59.13128.822.840049.67122.5438.590.010.00.03.17-61.29-31.680.5-60.63-13.790.06-92.5900.18-92.260151.034.47.610.580.00.045.64-34.78-19.360.020.00.038.00.015.150.20.053.850001.7739.37151.31.9734.01159.340001.7739.37151.30.0000
22Q1 (13)12.82183.0240.050-100.0022.32-47.91-24.340.010.0-50.08.19-58.3639.521.27-61.0441.110.81-74.372600.02.36-76.11288.62144.66-0.4312.330.580.0-1.6969.9838.7127.420.020.00.038.015.1515.150.2053.850001.27-35.53131.591.47-25.38137.790001.27-35.53131.590.0000
21Q4 (12)4.5357.29233.094.830042.85-28.69179.150.010.0-50.019.671017.6167.43.261937.5624.443.1631500.015700.09.8923664.315712.46145.29-1.7734.630.580.0-1.6950.4530.438.470.020.0100.033.00.00.000-100.00001.97253.91139.961.97253.91141.040001.97253.91139.960.0000
21Q3 (11)2.8825.76-33.6400-100.060.0967.66305.740.010.0-50.01.76-62.0700.16-72.41118.60.010-87.50.0400147.915.3946.680.580.0-19.4438.68-31.66-20.070.020.0100.033.00.015.870-100.0-100.0000-1.2862.976.21-1.2861.4575.62000-1.2862.976.210.0000
21Q2 (10)2.29-39.26-38.1100035.8421.49142.00.01-50.00.04.64-20.9500.58-35.56157.430-100.0-100.00.00-100.00140.358.9847.460.58-1.69-1.6956.63.0621.690.020.0100.033.00.019.090.130.00.0000-3.4514.1823.67-3.3214.6524.37000-3.4514.1823.670.0000
21Q1 (9)3.77177.21-17.8600029.592.1899.190.020.0100.05.87-50.0400.9100.0230.430.0350.050.00.170.030128.7819.3353.580.590.00.054.9218.0849.930.02100.0100.033.00.019.090.130.00.0000-4.0218.46-14.53-3.8918.96-15.09000-4.0218.46-14.530.0000
20Q4 (8)1.36-68.66-86.550-100.0015.353.6500.020.0100.011.75000.45152.33175.00.02-75.0-33.330.170-99.94107.927.0249.720.59-18.060.046.51-3.89-5.930.010.00.033.015.8719.090.130.00.0000-4.938.36-74.82-4.88.57-78.44000-4.938.36-74.820.0000
20Q3 (7)4.3417.3-65.171.80014.810.000.02100.0000100.0-0.8614.85-473.910.0814.29700.00.0000100.845.9551.780.7222.0322.0348.394.04-2.140.010.00.028.482.782.780.130.00.0000-5.38-19.03-141.26-5.25-19.59-151.2000-5.38-19.03-141.260.0000
20Q2 (6)3.7-19.39121.5600-100.014.810.000.010.0000-100.0-1.01-46.38-152.50.07250.075.00.000095.1813.5141.130.590.00.046.5126.9712.480.010.00.027.710.017.710.130.00.0000-4.52-28.77-84.49-4.39-29.88-89.22000-4.52-28.77-84.490.0000
20Q1 (5)4.59-54.6101.3200-100.014.81000.010.0000-100.0-0.69-15.0-283.330.02-33.33-80.00.00-100.0083.8516.3338.60.590.0-9.2336.63-25.913.560.010.00.027.710.017.710.130.00.0000-3.51-24.47-70.39-3.38-25.65-75.13000-3.51-24.47-70.390.0000
19Q4 (4)10.11-18.860.0000.0000.00.0100.00100.00.0-0.6-360.870.00.03200.00.0300.0000.072.088.490.00.590.00.049.44-0.020.00.010.00.027.710.00.00.130.00.0000.0-2.82-26.460.0-2.69-28.710.0000.0-2.82-26.460.00.0000.0

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