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)10.3535.652.033.331.00.00016.63-18.04-2.8700.4631.432.7760.3515.24-36.79002.0-33.332.0-1.487.850.01.87.14003.05-49.04.85-37.18-0.0103.04-49.160.000
2022 (9)7.63-17.071.501.00.00020.29-49.221.23-83.40.35133.331.72359.5424.1158.93003.020.02.03-0.987.850.381.6878.720.0650.05.98-27.167.72-16.0005.98-26.630.000
2021 (8)9.267.88001.000039.9620.047.41163.70.15-54.550.38-62.1315.1778.47002.5-28.572.05-0.977.820.130.9442.420.04100.08.21151.849.19133.25-0.0608.15153.110.000
2020 (7)5.481.1100000033.2945.122.8180.130.33200.00.99106.738.5-0.82003.502.07-1.97.810.00.6632.00.0203.2650.233.9447.57-0.0403.2249.770.000
2019 (6)5.4211.2900000022.9412.781.56-0.640.11-81.360.48-83.478.5723.4900002.11-10.217.810.390.542.86002.17-6.062.670.38-0.0202.15-6.930.000
2018 (5)4.87124.4200000020.3418.61.57-23.040.59391.672.90314.566.9422.6100002.35-10.317.7814.410.35150.00.0102.310.02.668.57002.310.430.000
2017 (4)2.17-50.461.30000017.1521.982.0454.550.12-29.410.70-42.135.66131.9700002.62-2.66.81.640.141300.0002.3163.832.4572.54-0.0102.360.840.000
2016 (3)4.38234.3500000014.06100.281.321220.00.17-78.751.21-89.392.446.5500002.69-8.816.691.210.010001.411310.01.421320.00.02-33.331.431000.00.000
2015 (2)1.31-24.710000007.0290.240.100.8142.4211.4027.432.29120.1900002.95-6.946.610.4600000.100.100.0350.00.1300.000
2014 (1)1.74-13.00000003.6973.24-0.0500.33450.08.94217.481.0485.7100003.17-7.856.580.770000-0.050-0.0500.020-0.0300.000
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)10.3511.0535.652.00.033.331.00.00.00004.393.543.78-0.93-1262.5-132.50.46-57.0131.432.77-57.4260.3515.24-7.24-36.790002.00.0-33.332.0-1.96-1.487.850.00.01.80.07.1400-100.03.05-23.37-49.04.85-16.23-37.18-0.01-133.3303.04-24.19-49.160.0000
23Q3 (19)9.32-2.9239.942.00.0100.01.00.00.00004.2410.9920.80.08120.51366.671.07181.58435.06.50169.1705.2616.43-7.49-38.230002.0-33.33-33.332.04-0.490.07.850.00.381.80.07.1400-100.03.981.79-37.625.791.4-28.690.03050.04.012.56-37.340.0000
23Q2 (18)9.628.51224.322.033.3301.00.000003.82-8.61-33.33-0.3975.93-163.930.38-29.63280.02.41-21.09682.6917.76-8.97-21.070003.00.002.05-0.490.07.850.00.381.87.147.140-100.0-100.03.91-10.32-39.15.71-6.39-29.9400100.03.91-10.32-38.910.0000
23Q1 (17)7.47-2.17.641.50.001.00.0100.00004.18-1.18-38.71-1.62-305.0-254.290.5454.2980.03.0677.36282.9519.51-19.082.680003.00.020.02.061.48-0.487.850.00.381.680.078.720.060.050.04.36-27.09-52.926.1-20.98-40.4300100.04.36-27.09-52.760.0000
22Q4 (16)7.6314.56-17.071.550.001.00.00.00004.2320.51-51.55-0.4-1233.33-131.010.3575.0133.331.72113.81359.5424.11-9.3658.930003.00.020.02.03-0.49-0.987.850.380.381.680.078.720.060.050.05.98-6.27-27.167.72-4.93-16.00-100.0100.05.98-6.56-26.630.0000
22Q3 (15)6.66125.0-9.391.0001.00100.00003.51-38.74-68.49-0.03-104.92-101.220.2100.042.860.81161.56152.6426.618.22136.230003.000.02.04-0.49-0.497.820.00.01.680.078.720.060.050.06.38-0.62-7.88.12-0.372.650.02200.0133.336.40.0-6.710.0000
22Q2 (14)2.96-57.35-69.730000-100.0-100.00005.73-15.98-47.240.61-41.9-75.50.1-66.6742.860.31-61.3985.0322.518.42133.40000-100.0-100.02.05-0.97-0.977.820.00.131.6878.72154.550.0650.0200.06.42-30.67-7.368.15-20.417.1-0.0233.3366.676.4-30.66-6.840.0000
22Q1 (13)6.94-24.5716.840000.5-50.000006.82-21.88-26.111.05-18.6-11.020.3100.0200.00.80112.84191.7719.025.25128.090002.50.0-28.572.070.980.07.820.00.130.940.042.420.040.0100.09.2612.79108.5610.2411.43100.0-0.0350.025.09.2313.25109.770.0000
21Q4 (12)9.225.1767.880001.0100.000008.73-21.63-30.771.29-47.56-3.010.157.14-54.550.3817.55-62.1315.1734.7278.470002.5-16.67-28.572.050.0-0.977.820.00.130.940.042.420.040.0100.08.2118.64151.849.1916.18133.25-0.060.0-50.08.1518.8153.110.0000
21Q3 (11)7.35-24.8540.540000.50.0000011.142.5819.912.46-1.2164.520.14100.0250.00.3291.56119.2311.2616.8-4.820003.00.0-14.292.05-0.97-1.447.820.130.130.9442.4242.420.04100.0100.06.92-0.14258.557.913.94203.07-0.060.0-50.06.86-0.15262.960.0000
21Q2 (10)9.7864.6553.050000.50000010.8617.66101.482.49111.021815.380.07-30.00.00.17-39.12-40.969.6415.73-23.060003.0-14.29-14.292.070.0-1.437.810.00.00.660.00.00.020.00.06.9356.08593.07.6148.63350.3-0.06-50.0-100.06.8756.14608.250.0000
21Q1 (9)5.948.3944.170000000009.23-26.853.831.18-11.28174.420.1-69.7150.00.27-72.3874.088.33-2.0-21.120003.50.002.070.0-2.367.810.00.00.660.032.00.020.004.4436.270.775.1229.9565.16-0.040.0-100.04.436.6570.540.0000
20Q4 (8)5.484.781.1100000000012.6135.7485.991.3343.01133.330.33725.0200.00.99580.52106.738.5-28.15-0.820003.50.002.07-0.48-1.97.810.00.00.660.032.00.020.003.2668.9150.233.9450.9647.57-0.040.0-100.03.2270.3749.770.0000
20Q3 (7)5.23-18.15-57.860000000009.2972.3640.330.93615.3866.070.04-42.8633.330.15-48.41011.83-5.5969.730003.50.002.08-0.95-1.897.810.00.00.660.032.00.020.001.9393.021.382.6154.4424.88-0.04-33.33-300.01.8994.8519.620.0000
20Q2 (6)6.3955.1-9.750000000005.39-10.17-10.610.13-69.77-67.50.0775.0-72.00.2879.52012.5318.66154.160003.5002.1-0.94-4.557.810.00.130.6632.032.00.02001.0-61.54-1.961.69-45.4810.46-0.03-50.0-400.00.97-62.4-5.830.0000
20Q1 (5)4.12-23.99-2.140000000006.0-11.570.940.43-24.562050.00.04-63.64-42.860.16-67.2010.5623.2245.050000002.120.47-7.427.810.00.130.50.042.8600-100.02.619.8211.593.116.115.67-0.020.0-300.02.5820.010.260.0000
19Q4 (4)5.42-56.330.0000.0000.0000.06.782.420.00.571.790.00.11266.670.00.4800.08.5722.960.0000.0000.02.11-0.470.07.810.00.00.50.00.0000.02.1736.480.02.6727.750.0-0.02-100.00.02.1536.080.00.0000.0

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