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)2.92-2.34000.040.0008.281.220.4884.621.57-9.2518.96-10.340.86-19.63000.06-33.330.03200.03.450.00.217.650.1-16.670.56100.00.8650.88-0.1300.43138.890.000
2022 (9)2.9923.05000.040.0008.18-7.050.2601.73-24.1221.15-18.371.07-28.67000.09-30.770.010.03.450.00.17-46.880.120.00.2800.5796.55-0.100.1800.000
2021 (8)2.43-18.46000.0433.33008.817.49-0.2302.2832.5625.9112.831.550.0000.13-18.750.010.03.450.00.320.00.12-7.69-0.1500.29-50.85-0.140-0.2900.000
2020 (7)2.98-7.74000.030.0007.49-17.420.060.01.72-13.1322.965.191.09.89000.16-20.00.01-50.03.450.00.323.230.1385.710.14-56.250.59-15.71-0.1200.02-89.470.000
2019 (6)3.2344.84000.030.0009.074.250.06-87.231.98-16.8121.83-20.20.91-15.74000.2-13.040.020.03.4513.110.3114.810.07133.330.32-56.160.7-32.04-0.1300.19-71.210.000
2018 (5)2.23-17.1000.030.0008.7-10.860.47-22.952.387.2127.3620.271.08-13.6000.23-14.810.020.03.050.00.2728.570.0350.00.731.391.038.42-0.0700.66-4.350.000
2017 (4)2.69-0.74000.030.0009.76-1.110.61-4.692.220.9122.752.051.2512.61000.27-10.00.02-33.333.050.00.2150.00.0200.722.860.9513.1-0.0300.691.470.000
2016 (3)2.71-0.73000.030.0009.876.590.6472.972.217.6522.2910.381.11-16.54000.3-9.090.030.03.050.00.1440.0000.7100.00.8482.61-0.0200.6878.950.000
2015 (2)2.731.870.37-46.380.030.0009.26-2.530.37131.251.87-15.020.19-12.81.33-5.0000.33-8.330.0350.03.050.00.111.11000.35118.750.4684.00.03-25.00.3890.00.000
2014 (1)2.6821.820.694.550.030.0009.5-3.260.1677.782.23.2923.166.771.4-2.78000.36-7.690.02-66.673.050.00.090.0000.1600.25177.780.0433.330.2900.00.000
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)2.92-7.01-2.340000.040.00.00001.98-15.0211.240.08-46.67300.01.57-20.3-9.2518.94-22.23-10.450.862.38-19.630000.060.0-33.330.030.0200.03.450.00.00.20.017.650.10.0-16.670.5614.29100.00.8610.2650.88-0.13-44.44-30.00.437.5138.890.0000
23Q3 (19)3.14-4.5622.660000.040.00.00002.333.568.880.15-42.3115.381.9713.87-7.9424.3511.2-0.090.84-31.71-14.290000.06-14.29-40.00.0350.0200.03.450.00.00.20.017.650.10.0-16.670.4944.12104.170.7823.8147.17-0.0935.71-12.50.4100.0150.00.0000
23Q2 (18)3.2913.0630.040000.040.00.00002.2530.06-3.850.262700.0100.01.731.76-12.6321.902.920.761.237.89-7.520000.07-12.5-36.360.02-33.33100.03.450.00.00.217.6517.650.1-16.67-16.670.3425.93209.090.6312.557.5-0.14-55.56-40.00.211.111900.00.0000
23Q1 (17)2.91-2.6818.290000.040.00.00001.73-2.81-9.9-0.01-150.050.01.7-1.73-8.621.280.65.351.146.54-19.720000.08-11.11-33.330.03200.0200.03.450.00.00.170.0-46.880.120.00.00.27-3.57258.820.56-1.75107.41-0.0910.00.00.180.0169.230.0000
22Q4 (16)2.9916.823.050000.040.00.00001.78-16.82-25.210.02-84.62133.331.73-19.16-24.1221.15-13.23-18.461.079.18-28.670000.09-10.0-30.770.010.00.03.450.00.00.170.0-46.880.120.00.00.2816.67286.670.577.5596.55-0.1-25.028.570.1812.5162.070.0000
22Q3 (15)2.561.19-8.2400-100.00.040.00.00002.14-8.55-13.360.130.0285.712.148.08-2.7324.3712.14-10.370.98-26.32-26.870000.1-9.09-28.570.010.00.03.450.00.00.170.0-46.880.120.00.00.24118.18366.670.5332.551.43-0.0820.046.670.161500.0166.670.0000
22Q2 (14)2.532.85-8.00000.040.00.00002.3421.88-4.10.13750.0533.331.986.45-7.0421.737.62-21.331.33-6.34-8.90000.11-8.33-26.670.010.00.03.450.00.00.17-46.88-46.880.120.0-7.690.11164.71175.00.448.15-18.37-0.1-11.1128.570.01103.85110.00.0000
22Q1 (13)2.461.23-16.610000.040.00.00001.92-19.3328.0-0.0266.6771.431.86-18.4220.7820.20-22.141.241.42-5.335.970000.12-7.69-20.00.010.00.03.450.00.00.320.00.00.120.0-7.69-0.17-13.33-342.860.27-6.9-48.08-0.0935.7130.77-0.2610.34-333.330.0000
21Q4 (12)2.43-12.9-18.460-100.000.040.033.330002.38-3.6441.67-0.0614.2925.02.283.6432.5625.94-4.6212.951.511.9450.00000.13-7.14-18.750.010.00.03.450.00.00.320.00.00.120.0-7.69-0.15-66.67-207.140.29-17.14-50.85-0.146.67-16.67-0.29-20.83-1550.00.0000
21Q3 (11)2.791.45-11.430.15000.040.033.330002.471.2318.18-0.07-133.3302.23.2911.6827.19-1.577.41.34-8.2232.670000.14-6.67-17.650.010.00.03.450.00.00.320.00.00.12-7.69-7.69-0.09-325.0-140.910.35-28.57-47.76-0.15-7.140.0-0.24-140.0-442.860.0000
21Q2 (10)2.75-6.78-14.60000.040.000002.4462.67-0.41-0.0357.14-115.02.1338.312.427.6338.4915.021.468.9644.550000.150.0-16.670.010.00.03.450.00.00.320.00.00.130.00.00.04-42.86-81.820.49-5.77-26.87-0.14-7.6917.65-0.1-66.67-300.00.0000
21Q1 (9)2.95-1.01-6.650000.0433.3300001.5-10.7118.11-0.0712.50.01.54-10.478.4519.95-13.1318.141.3434.017.540000.15-6.25-21.050.010.0-50.03.450.00.00.320.03.230.130.085.710.07-50.0-73.080.52-11.86-18.75-0.13-8.337.14-0.06-400.0-150.00.0000
20Q4 (8)2.98-5.4-7.740000.030.00.00001.68-19.62-14.72-0.080-900.01.72-12.69-13.1322.96-9.315.311.0-0.999.890000.16-5.88-20.00.010.0-50.03.450.00.00.320.03.230.130.085.710.14-36.36-56.250.59-11.94-15.71-0.1220.07.690.02-71.43-89.470.0000
20Q3 (7)3.15-2.179.00000.0300.00002.09-14.69-29.630-100.0-100.01.97-5.29-17.2325.325.4201.010.010.990000.17-5.56-19.050.010.0-50.03.450.00.00.320.03.230.130.085.710.220.0-31.250.670.0-4.29-0.1511.76-50.00.0740.0-68.180.0000
20Q2 (6)3.221.910.6500000-100.00002.4592.9111.360.2385.71300.02.0846.48-10.7324.0242.2501.01-11.4-36.880000.18-5.26-14.290.01-50.0-50.03.450.00.00.323.233.230.1385.7185.710.22-15.38-12.00.674.696.35-0.17-21.43-325.00.05-58.33-76.190.0000
20Q1 (5)3.16-2.17-10.480000-100.0-100.00001.27-35.53-34.54-0.07-800.00.01.42-28.28-29.716.88-22.5701.1425.27-10.240000.19-5.0-13.640.020.00.03.450.00.00.310.014.810.070.0133.330.26-18.75-61.190.64-8.57-33.33-0.14-7.69-366.670.12-36.84-81.250.0000
19Q4 (4)3.2311.760.0000.00.030.00.0000.01.97-33.670.00.01-85.710.01.98-16.810.021.8100.00.910.00.0000.00.2-4.760.00.020.00.03.450.00.00.310.00.00.070.00.00.320.00.00.70.00.0-0.13-30.00.00.19-13.640.00.0000.0

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