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)1.48-40.80000003.87-29.89-0.9500.82-19.6121.1914.670.47-48.350.3-9.09000.1880.04.010.00.140.000-1.320-1.1800.0350.0-1.2900.000
2022 (9)2.53.310000005.52-55.16-0.5101.02-48.2218.4815.470.91-15.740.33560.0000.111.114.0117.940.1475.000-0.440-0.2900.020-0.4200.000
2021 (8)2.4239.0800000012.3151.410.6185.711.97-25.6616.00-50.91.08-22.30.050.0000.090.03.43.030.0833.33000.6185.710.68151.85000.6185.710.000
2020 (7)1.74-24.350000008.1353.980.2102.65268.0632.60139.031.39215.910.05-64.29000.09-18.183.30.00.06-75.0000.2100.27350.0000.2100.000
2019 (6)2.34.070000005.28-21.08-0.300.72-63.0813.64-53.220.44-31.250.14-22.22000.1157.143.30.00.244.3500-0.1700.06-85.710.02100.0-0.1500.000
2018 (5)2.21-20.790000006.6918.620.0601.9563.8729.1538.150.6414.290.18100.0000.07-12.53.30.00.230.00.0100.1850.00.4216.670.0100.1972.730.000
2017 (4)2.79-10.00000005.64-41.86-0.1701.19-47.8121.10-10.240.5640.00.090000.0833.333.30.00.234.55000.12-65.710.36-37.93-0.0100.11-69.440.000
2016 (3)3.135.960000009.7-6.190.08-84.622.28-40.023.51-36.040.4-58.7600000.06-25.03.313.40.2229.41000.35-56.790.58-40.820.010.00.36-56.10.000
2015 (2)2.2811.2200000010.340.490.5230.03.843.9436.7543.240.9712.7900000.0860.02.917.380.1730.77000.8147.270.9844.120.0100.8249.090.000
2014 (1)2.05000000010.2900.402.64025.6600.86000000.0502.7100.130000.5500.680000.5500.000
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
24Q3 (20)1.04-16.8-50.00000000000.91-30.5324.66-0.250-38.890.83-22.4318.5721.84-26.122.320.8495.3561.540.290.0-6.450000.14-12.5-26.324.010.00.00.140.00.0000-1.77-16.45-59.46-1.63-18.12-68.040-100.0-100.0-1.77-17.22-62.390.0000
24Q2 (19)1.25-15.54-31.320000000001.3161.73-17.090100.0100.01.0757.35-17.0529.5669.0911.590.43-29.51-4.440.29-3.33-9.380000.16-5.8845.454.010.00.00.140.00.0000-1.520.0-63.44-1.380.0-74.680.01-50.0-75.0-1.51-0.67-69.660.0000
24Q1 (18)1.480.0-27.090000000000.815.191.25-0.225.9328.570.68-17.070.017.48-17.2917.740.6129.79-41.90.30.0-6.250000.17-5.5654.554.010.00.00.140.00.0000-1.52-15.15-111.11-1.38-16.95-142.110.02-33.33100.0-1.5-16.28-111.270.0000
23Q4 (17)1.48-28.85-40.80000000000.775.48-4.94-0.27-50.025.00.8217.14-19.6121.1318.3514.170.47-9.62-48.350.3-3.23-9.090000.18-5.2680.04.010.00.00.140.00.0000-1.32-18.92-200.0-1.18-21.65-306.90.0350.050.0-1.29-18.35-207.140.0000
23Q3 (16)2.0814.29-20.310000000000.73-53.8-56.55-0.1818.18-700.00.7-45.74-56.5217.86-32.59-20.360.5215.56-33.330.31-3.12675.00000.1972.7390.04.010.00.00.140.00.0000-1.11-19.35-1485.71-0.97-22.78-1485.710.02-50.0100.0-1.09-22.47-1716.670.0000
23Q2 (15)1.82-10.34-42.220000000001.5897.522.48-0.2221.43-46.671.2989.71-7.8626.4978.4174.260.45-57.14-52.130.320.0540.00000.110.057.144.010.00.00.140.00.0000-0.93-29.17-830.0-0.79-38.6-2075.00.04300.0300.0-0.89-25.35-888.890.0000
23Q1 (14)2.03-18.8-44.380000000000.8-1.23-53.76-0.2822.22-833.330.68-33.33-51.7714.85-19.816.251.0515.3814.130.32-3.03540.00000.1110.022.224.010.04.160.140.075.0000-0.72-63.64-376.92-0.57-96.55-267.650.01-50.0200.0-0.71-69.05-384.00.0000
22Q4 (13)2.5-4.213.310000000000.81-51.79-67.34-0.36-1300.0-1000.01.02-36.65-48.2218.51-17.4415.680.9116.67-15.740.33725.0560.00000.10.011.114.010.017.940.140.075.0000-0.44-528.57-173.33-0.29-514.29-142.650.02100.00-0.42-600.0-170.00.0000
22Q3 (12)2.61-17.1433.850000000001.6830.23-54.720.03120.0-89.291.6115.0-41.0322.4247.514.480.78-17.02-49.020.04-20.0-20.00000.142.8611.114.010.017.940.140.075.0000-0.0730.0-112.50.0775.0-89.060.010.00-0.0633.33-110.710.0000
22Q2 (11)3.15-13.785.290000000001.29-25.43-58.65-0.15-400.0-266.671.4-0.71-39.9115.2019.02-20.80.942.17-49.190.050.00.00000.07-22.22-22.224.014.1621.520.1475.0133.33000-0.1-138.46-120.830.04-88.24-92.730.01200.00-0.09-136.0-118.750.0000
22Q1 (10)3.6550.8399.450000000001.73-30.24-42.33-0.03-175.0-116.671.41-28.43-40.7612.77-20.19-40.220.92-14.81-45.560.050.00.00000.090.00.03.8513.2416.670.080.033.330000.26-56.67-33.330.34-50.0-24.44-0.010-200.00.25-58.33-37.50.0000
21Q4 (9)2.4224.139.080000000002.48-33.15-14.190.04-85.71-78.951.97-27.84-25.6616.00-25.44-50.841.08-29.41-22.30.050.00.00000.090.00.03.40.03.030.080.033.330000.67.14185.710.686.25151.850000.67.14185.710.0000
21Q3 (8)1.9514.717.730000000003.7118.9118.530.28211.1116.672.7317.17-0.3621.4611.82-58.881.53-17.333.040.050.00.00000.090.0-10.03.43.033.030.0833.33-66.670000.5616.67473.330.6416.36700.000-100.00.5616.67500.00.0000
21Q2 (7)1.7-7.1-21.660000000003.124.047.170.09-50.0142.862.33-2.1108.0419.19-10.1701.859.47184.620.050.025.00000.090.0-10.03.30.00.00.060.0-75.00000.4823.08223.080.5522.22466.670-100.0-100.00.4820.0229.730.0000
21Q1 (6)1.835.1700000000003.03.8100.18-5.2602.38-10.19021.36-34.3701.6921.5800.050.000000.090.003.30.000.060.000000.3985.7100.4566.6700.01000.490.4800.0000
20Q4 (5)1.74-3.8700000000002.89-7.6700.19-20.8302.65-3.28032.56-37.6201.3920.8700.050.000000.09-10.003.30.000.06-75.000000.21240.000.27237.500-100.000.21250.000.0000
20Q3 (4)1.81-16.590.0000.0000.0000.03.1347.640.00.24214.290.02.74144.640.052.1900.01.1576.920.00.0525.00.0000.00.10.00.03.30.00.00.240.00.0000.0-0.1561.540.00.08153.330.00.01-50.00.0-0.1462.160.00.0000.0

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