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)12.42-28.3300000016.24-12.691.56194.341.9643.0712.0763.86000.850.0000.05-37.56.64-39.960.638.62001.74123.082.3873.72001.74123.080.000
2022 (9)17.3311.5200000018.6-35.820.53-61.311.37-52.437.37-25.88000.8510.39000.0833.3311.060.00.5834.880.01-95.650.78-57.611.37-45.2000.78-57.380.000
2021 (8)15.54-19.900000028.98-10.721.37-68.362.8849.229.9467.14000.77-3.75000.06-25.011.060.00.4300.2301.84-57.412.5-42.13-0.0101.83-55.260.000
2020 (7)19.415.000000032.46-12.554.33-12.71.93-29.565.95-19.45000.835.59000.08-38.4611.060.000004.3204.320-0.2304.0900.000
2019 (6)16.8770.400000037.12254.884.9602.74-3.187.38-72.72000.590000.13-13.3311.06-0.270000-0.260-0.260-0.350-0.6100.000
2018 (5)9.9-20.800000010.4621.49-2.8702.83287.6727.06219.110000000.15-37.511.090.270000-4.830-4.830-0.270-5.100.000
2017 (4)12.5-12.10000008.61-10.68-2.8300.73-32.418.48-24.320000000.24-57.1411.06-0.180.57-58.3900-2.840-2.270-0.360-3.200.000
2016 (3)14.22-12.810000009.64-22.2-1.0901.08-15.6211.208.440000000.56-8.211.080.181.372.240.26-7.14-1.0600.57-70.16-0.30-1.3600.000
2015 (2)16.31-1.4500000012.39-15.940.3-91.451.28-33.3310.33-20.690000000.6122.011.0624.971.3435.350.2864.710.29-91.971.91-59.87-0.2600.03-99.040.000
2014 (1)16.5516.6300000014.7422.533.5117.01.92-3.0313.03-20.860000000.5117.398.8525.350.9943.480.17183.333.6122.374.7628.3-0.4703.1412.950.000
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
24Q1 (20)12.37-0.4-20.960000000004.4710.9214.321.362166.67209.092.5932.1453.2515.4227.7454.080000.917.064.60000.02-60.0-81.826.640.0-39.960.630.08.6200-100.03.178.16154.13.7457.14106.630003.178.16154.10.0000
23Q4 (19)12.428.47-28.330000000004.031.5119.580.06-87.5150.01.962.0843.0712.07-2.0763.860000.850.00.00000.05-70.59-37.56.640.0-39.960.630.08.6200-100.01.743.57123.082.382.5973.720001.743.57123.080.0000
23Q3 (18)11.45-30.52-30.560000000003.97-8.31-11.580.48-17.24433.331.920.5247.6912.323.88109.690000.85-3.410.00000.1770.088.896.64-39.96-39.960.630.08.6200-100.01.6840.086.672.3226.0955.70001.6840.086.670.0000
23Q2 (17)16.485.3-3.960000000004.3310.74-15.430.5831.822800.01.9113.023.811.8618.5662.670000.881.157.320000.1-9.090.011.060.00.00.638.628.620-100.0-100.01.2-1.6448.151.841.6631.430001.2-1.6448.150.0000
23Q1 (16)15.65-9.69-10.620000000003.9116.02-30.430.44466.67-18.521.6923.36-17.1610.0135.8533.220000.872.3511.540000.1137.5175.011.060.00.00.580.034.880.010.0-95.651.2256.41-48.741.8132.12-40.460001.2256.41-48.740.0000
22Q4 (15)17.335.0911.520000000003.37-24.94-51.09-0.12-233.33-250.01.375.38-52.437.3725.33-25.910000.850.010.390000.08-11.1133.3311.060.00.00.580.034.880.010.0-95.650.78-13.33-57.611.37-8.05-45.200100.00.78-13.33-57.380.0000
22Q3 (14)16.49-3.90.00000000004.49-12.3-40.920.09350.0-90.321.3-29.35-55.175.88-19.41-39.850000.853.666.250000.09-10.050.011.060.00.00.580.034.880.010.0-95.650.911.11-46.751.496.43-36.600100.00.911.11-46.430.0000
22Q2 (13)17.16-2.0-20.190000000005.12-8.9-27.380.02-96.3-94.591.84-9.8-31.857.29-2.9-16.210000.825.13-1.20000.1150.042.8611.060.00.00.5834.8834.880.01-95.65-95.650.81-65.976.581.4-53.95-1.4100100.00.81-65.978.00.0000
22Q1 (12)17.5112.68-13.830000000005.62-18.43-24.360.54575.02800.02.04-29.17-32.237.51-24.45-19.720000.781.3-6.020000.04-33.33-33.3311.060.00.00.430.000.230.002.3829.35-44.653.0421.6-29.30100.002.3830.05-44.650.0000
21Q4 (11)15.54-5.76-19.90000000006.89-9.34-9.340.08-91.4-94.562.88-0.6949.229.941.7467.20000.77-3.75-3.750000.060.0-25.011.060.00.00.430.000.230.001.848.88-57.412.56.38-42.13-0.010.095.651.838.93-55.260.0000
21Q3 (10)16.49-23.3-3.00000000007.67.8-14.990.93151.35-33.572.97.41-10.779.7712.260.170000.8-3.618.110000.06-14.29-40.011.060.00.00.430.000.230.001.69122.37-40.912.3565.49-17.83-0.010.097.31.68124.0-32.530.0000
21Q2 (9)21.55.8126.840000000007.05-5.11-14.020.371950.0-17.782.7-10.3-25.828.70-6.97-14.660000.830.020.290000.0716.67-36.3611.060.00.00.43000.23000.76-82.33-47.951.42-66.98-2.74-0.01097.370.75-82.56-30.560.0000
21Q1 (8)20.324.7429.920000000007.43-2.24-3.76-0.02-101.36-101.983.0155.96-3.839.3657.369.650000.833.7533.870000.06-25.0-45.4511.060.00.00000004.3-0.46473.334.3-0.46473.330100.0100.04.35.13975.00.0000
20Q4 (7)19.414.1215.00000000007.6-14.99-10.171.475.015.751.93-40.62-29.565.95-39.0400000.88.1135.590000.08-20.0-38.4611.060.00.00000004.3251.051761.544.3251.051761.54-0.2337.8434.294.0964.26770.490.0000
20Q3 (6)17.00.2920.650000000008.949.02-20.951.4211.11-6.043.25-10.71-34.089.75-4.3600000.747.25-26.00000.1-9.09-9.0911.060.00.00000002.8695.89350.882.8695.89350.88-0.372.63-60.872.49130.56281.750.0000
20Q2 (5)16.958.3834.20000000008.26.22-10.770.45-55.45-13.463.6416.29-30.010.2019.5200000.6911.2900000.110.0-8.3311.060.00.00000001.4694.67155.511.4694.67155.51-0.38-8.57-80.951.08170.0138.030.0000
20Q1 (4)15.64-7.290.0000.0000.0000.07.72-8.750.01.01-20.470.03.1314.230.08.5300.0000.00.625.080.0000.00.11-15.380.011.060.00.0000.0000.00.75388.460.00.75388.460.0-0.350.00.00.4165.570.00.0000.0

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