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)45.59-11.6100000076.49-26.685.3-74.2113.87-24.7818.132.597.04-25.0300000044.220.019.6811.565.631606.0629.88-35.6655.2-14.3-5.46024.42-40.160.000
2022 (9)51.5843.52000000104.334.9720.5531.9818.448.9817.673.829.3918.4100000044.220.017.649.70.33046.4419.2964.4117.09-5.63040.815.730.000
2021 (8)35.9478.9800000099.392.3915.5710.9816.923.9317.021.517.9329.3600000044.220.016.089.540038.9310.9755.0110.55-0.33038.69.850.000
2020 (7)20.08109.600000097.072.6314.0311.1716.28-12.4316.77-14.676.1338.0600000044.220.014.689.470035.089.5249.769.480.06-88.4635.147.960.000
2019 (6)9.58-24.3900000094.587.6512.62-11.1318.5916.5519.668.274.44-13.6200000044.220.013.4111.840032.030.2845.453.460.52-60.032.55-2.080.000
2018 (5)12.67-63.5800000087.8611.3814.21.9415.956.6918.15-4.225.14-37.8500000044.220.011.9913.110031.9427.4543.9323.191.3-80.9433.244.270.000
2017 (4)34.79-12.0400000078.88-7.113.9336.1714.95-8.4518.95-1.458.27-24.6800000044.220.010.610.650025.0618.9935.6616.426.8282.3531.8828.550.000
2016 (3)39.5512.3300000084.91-3.0810.23-9.2316.33-3.0319.230.0610.980.7300000044.220.09.5813.370021.060.6730.634.253.74884.2124.816.430.000
2015 (2)35.2187.2900000087.61-4.8111.2733.5316.84-12.1119.22-7.6610.9-13.3500000044.220.08.4511.040.010.020.9224.8229.3820.510.3822.5821.324.780.000
2014 (1)18.875.3700000092.042.718.44621.3719.1624.4220.8221.1312.5832.4200000044.220.07.611.60.01-50.016.7661.7824.3836.430.31017.0764.930.000
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)45.59-2.61-11.6100000000019.5719.26-21.750.24-45.45-91.4913.8726.67-24.7818.1335.682.67.04-9.63-25.0300000000044.220.00.019.680.011.565.630.01606.0629.881.08-35.6655.20.58-14.3-5.4613.473.0224.425.03-40.160.0000
23Q3 (19)46.81-18.043.9500000000016.41-12.76-38.560.44-80.95-92.9810.95-5.68-36.8913.376.17-19.727.79-8.46-33.6500000000044.220.00.019.680.011.565.630.01606.0629.561.48-32.3954.880.81-11.04-6.31-34.83-6.5923.25-4.91-38.490.0000
23Q2 (18)57.115.2919.7500000000018.81-13.32-30.312.31-0.43-66.2811.61-31.38-38.7312.59-25.3-32.248.51-10.42-26.3800000000044.220.00.019.6811.5611.565.631606.061606.0629.13-14.72-22.2454.444.43-1.77-4.68-11.69-29.2824.45-18.42-27.750.0000
23Q1 (17)54.245.1631.7100000000021.7-13.23-15.332.32-17.73-49.6716.92-8.24-5.6316.85-4.65-6.329.51.17-0.4200000000044.220.00.017.640.09.70.330.0034.16-26.44-21.5652.13-19.07-12.58-4.1925.58-392.9429.97-26.56-29.810.0000
22Q4 (16)51.5814.5543.5200000000025.01-6.360.482.82-55.02-33.4918.446.288.9817.676.163.819.39-20.0218.4100000000044.220.00.017.640.09.70.330.0046.446.2219.2964.414.4117.09-5.634.9-1606.0640.817.965.730.0000
22Q3 (15)45.03-5.5851.0600000000026.71-1.049.066.27-8.4751.4517.35-8.442.616.65-10.39-3.3811.741.5656.3200000000044.220.00.017.640.09.70.330.0043.7216.7125.4961.6911.3121.15-5.92-63.54-1380.037.811.79.760.0000
22Q2 (14)47.6915.8148.800000000026.995.319.46.8548.5990.8118.955.698.2218.583.283.4111.5621.1753.7200000000044.220.00.017.649.79.70.330037.46-13.9822.0255.42-7.0618.47-3.62-325.88-758.1833.84-20.758.290.0000
22Q1 (13)41.1814.5859.6700000000025.632.971.144.618.7327.717.935.974.1817.995.661.049.5420.331.0400000000044.220.00.016.080.09.5400043.5511.8712.5659.638.411.73-0.85-157.58-161.5942.710.626.560.0000
21Q4 (12)35.9420.5678.9800000000024.891.635.294.242.4234.1816.920.063.9317.02-1.21.517.935.5929.3600000000044.220.00.016.080.09.5400038.9311.7410.9755.018.0310.55-0.3317.5-650.038.612.089.850.0000
21Q3 (11)29.81-6.99112.9300000000024.49-0.732.864.1415.3216.6216.91-3.433.8117.23-4.14.747.51-0.1331.5200000000044.220.00.016.080.09.5400034.8413.499.1850.928.859.32-0.4-172.7393.2834.4410.2132.670.0000
21Q2 (10)32.0524.2783.4600000000024.67-2.643.313.59-0.554.3617.511.744.617.970.927.087.523.342.9700000000044.220.00.016.089.549.5400030.7-20.658.2546.78-12.358.710.55-60.14114.6731.25-22.0126.980.0000
21Q1 (9)25.7928.44105.8300000000025.347.19-1.553.6114.24-6.9617.215.71-5.0217.806.15-3.147.2818.7638.6700000000044.220.00.014.680.09.4700038.6910.297.7453.377.258.211.382200.0121.440.0714.0336.010.0000
20Q4 (8)20.0843.43109.600000000023.64-0.71-7.623.16-10.993.2716.28-0.06-12.4316.771.95-14.676.137.3638.0600000000044.220.00.014.680.09.4700035.089.939.5249.766.839.480.06101.01-88.4635.1435.367.960.0000
20Q3 (7)14.0-19.86508.700000000023.81-0.29-3.053.553.2-0.2816.29-2.69-29.1716.45-1.9505.718.5629.7700000000044.220.00.014.680.09.4700031.9112.529.9646.588.259.78-5.95-58.67-8600.025.965.49-10.760.0000
20Q2 (6)17.4739.4341.1100000000023.88-7.235.23.44-11.340.016.74-7.622.3216.78-8.7105.260.1927.3600000000044.220.00.014.689.479.4700028.36-21.0211.3943.03-12.7510.67-3.7541.86-298.4124.61-16.46-10.020.0000
20Q1 (5)12.5330.79-18.4800000000025.740.5918.453.8826.851.5618.12-2.5319.2918.38-6.4905.2518.2413.1500000000044.220.00.013.410.011.8400035.9112.114.0949.328.516.09-6.45-1340.38-311.4829.46-9.49-21.540.0000
19Q4 (4)9.58316.520.0000.0000.0000.025.594.190.03.06-14.040.018.59-19.170.019.6600.04.440.910.0000.0000.0000.044.220.00.013.410.00.0000.032.0310.370.045.457.120.00.52642.860.032.5511.890.00.0000.0

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