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)6.95-4.530000002.43-20.850.51-26.090.21-16.08.646.120.31-31.110.92-3.16000.010.08.310.00.967.870.13-43.480.51-13.561.6-6.43-0.1300.38-17.390.000
2022 (9)7.287.220000003.078.480.69-1.430.25-26.478.14-32.220.4528.570.95-17.39000.010.08.31-1.770.898.540.2300.59-15.711.7113.25-0.1300.46-2.130.000
2021 (8)6.79-0.150000002.8320.940.7112.120.343.0312.01-14.810.3540.01.1513.86000.0108.460.00.823.8000.7112.121.5136.04-0.2300.47261.540.000
2020 (7)6.8-9.690000002.34-3.70.33-19.510.333.1214.107.090.25-10.711.01-1.9400008.46-0.120.796.76000.33-21.431.11-5.13-0.200.13-48.00.000
2019 (6)7.53-9.930000002.43-6.90.417.890.32-20.013.17-14.070.28-17.651.03-2.8300008.470.00.744.23000.4210.531.178.33-0.1700.25-13.790.004.07
2018 (5)8.36-5.110000002.61-14.980.38-26.920.414.2915.3334.430.34-8.111.06-2.7500008.470.00.719.23000.38-25.491.08-6.9-0.0900.29-23.680.000
2017 (4)8.81-3.720000003.07-1.920.52-26.760.35-16.6711.40-15.040.3732.141.09-2.6800008.471.680.6512.07000.51-28.171.16-10.77-0.1300.38-44.930.000
2016 (3)9.152.010000003.13-4.860.71-15.480.42-20.7513.42-16.70.28-6.671.12-2.6100008.330.00.5816.0000.71-13.411.3-1.52-0.0200.69-16.870.000
2015 (2)8.97-2.070000003.292.170.841.20.5317.7816.1115.270.3-6.251.15-10.1600008.330.120.516.28000.8218.841.3216.810.01-75.00.8313.70.000
2014 (1)9.16-0.760000003.22-8.00.8315.280.454.6513.9813.750.3223.081.28-5.8800008.32-2.460.4319.44000.691.471.132.730.0400.738.960.000
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)6.950.29-4.530000000000.5925.53-14.490.06-40.0-50.00.210.0-16.08.684.136.560.31-13.89-31.110.92-15.6-3.160000.010.00.08.310.00.00.960.07.870.130.0-43.480.5113.33-13.561.63.9-6.43-0.13-62.50.00.382.7-17.390.0000
23Q3 (19)6.93-10.12-0.290000000000.47-31.88-41.980.1-50.0-47.370.21-19.23-43.248.33-8.33-31.760.36-5.26-28.01.09-0.91-2.680000.010.00.08.310.00.00.960.07.870.130.0-43.480.4528.57-2.171.546.94-1.91-0.0827.2711.110.3754.170.00.0000
23Q2 (18)7.712.944.190000000000.692.99-14.810.233.3311.110.268.33-27.789.0912.88-24.490.382.7-19.151.1-0.9-2.650000.010.00.08.310.00.00.967.877.870.13-43.48-43.480.35-52.729.631.44-22.164.35-0.1121.4331.250.24-60.0118.180.0000
23Q1 (17)7.492.885.490000000000.67-2.9-11.840.1525.0-25.00.24-4.0-31.438.05-1.1-32.810.37-17.78-2.631.1116.84-2.630000.010.00.08.310.00.00.890.08.540.230.000.7425.42-5.131.858.1915.62-0.14-7.6930.00.630.433.450.0000
22Q4 (16)7.284.757.220000000000.69-14.816.150.12-36.84-33.330.25-32.43-26.478.14-33.31-32.220.45-10.028.570.95-15.18-17.390000.010.00.08.310.0-1.770.890.08.540.230.000.5928.26-15.711.718.9213.25-0.13-44.4443.480.4624.32-2.130.0000
22Q3 (15)6.95-6.084.670000000000.810.05.190.195.56-9.520.372.78-17.7812.211.42-23.750.56.3872.411.12-0.8813.130000.010.00.08.310.0-1.770.890.08.540.230.000.4670.37-11.541.5713.7718.05-0.0943.7559.090.37236.3623.330.0000
22Q2 (14)7.44.2311.950000000000.816.589.460.18-10.028.570.362.860.012.040.45-12.710.4723.68104.351.13-0.8814.140000.010.00.08.310.0-1.770.898.5412.660.23000.27-65.38-57.141.38-13.75-2.82-0.1620.027.270.11-81.03-73.170.0000
22Q1 (13)7.14.5715.450000000000.7616.9213.430.211.1117.650.352.94-2.7811.99-0.23-16.430.388.5758.331.14-0.8714.00000.010.008.31-1.77-1.770.820.03.80000.7811.4356.01.65.9625.0-0.213.040.00.5823.493.330.0000
21Q4 (12)6.792.26-0.150000000000.65-15.583.170.18-14.29125.00.34-24.443.0312.01-24.98-15.170.3520.6940.01.1516.1613.860000.010.008.460.00.00.820.03.80000.734.62112.121.5113.5336.04-0.23-4.55-15.00.4756.67261.540.0000
21Q3 (11)6.640.45-0.150000000000.774.0535.090.2150.0250.00.4525.025.016.0116.16.760.2926.090.00.990.0-1.980000.010.008.460.00.00.823.83.80000.52-17.46116.671.33-6.3429.13-0.220.0-22.220.3-26.83400.00.0000
21Q2 (10)6.617.48-9.080000000000.7410.4515.620.14-17.65-26.320.360.0-12.213.79-3.83-16.570.23-4.17-28.120.99-1.0-1.980000.01008.460.0-0.120.790.00.00000.6326.0231.581.4210.9444.9-0.22-10.0-29.410.4136.671950.00.000-100.0
21Q1 (9)6.15-9.56-11.640000000000.676.3536.730.17112.500.369.095.8814.341.272.930.24-4.0-33.331.0-0.99-1.960000008.460.0-0.120.790.06.760000.551.5216.281.2815.329.4-0.20.0-25.00.3130.7711.110.000-100.0
20Q4 (8)6.82.26-9.690000000000.6310.53-10.00.0833.33-50.00.33-8.333.1214.16-5.587.110.25-13.79-10.711.010.0-1.940000008.460.0-0.120.790.06.760000.3337.5-21.431.117.77-5.13-0.2-11.11-17.650.13116.67-48.00.000-100.0
20Q3 (7)6.65-8.53-13.750000000000.57-10.94-12.310.06-68.42-33.330.36-12.20.015.00-9.2700.29-9.3816.01.010.0-2.880000008.46-0.12-0.120.790.06.760000.2426.32-7.691.035.13.0-0.18-5.88-260.00.06200.0-71.430.00-100.0-100.0
20Q2 (6)7.274.45-11.560000000000.6430.616.670.190171.430.4120.597.8916.5318.6400.32-11.1114.291.01-0.98-2.880000008.470.00.00.796.766.760000.19-55.8111.760.98-16.247.69-0.17-6.25-240.00.02-92.59-83.330.004.935.51
20Q1 (5)6.96-7.57-10.420000000000.49-30.04.260-100.0-100.00.346.25-2.8613.935.3800.3628.575.881.02-0.97-2.860000008.470.00.00.740.04.230000.432.38-6.521.170.00.0-0.165.88-166.670.278.0-32.50.001.755.89
19Q4 (4)7.53-2.330.0000.0000.0000.00.77.690.00.1677.780.00.32-11.110.013.2200.00.2812.00.01.03-0.960.0000.0000.08.470.00.00.740.00.0000.00.4261.540.01.1717.00.0-0.17-240.00.00.2519.050.00.00-0.360.0

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