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)1.4981.71002.120000.03-90.0-1.780000.0000000000010.860.280000-1.780-1.780-0.070-1.8500.000
2022 (9)0.82-34.40.05000000.3500.0-2.20000.00000002.1900010.8311.080000-2.190-2.190-0.060-2.2500.000
2021 (8)1.25-18.30000000.050-1.720000.000000000009.750.00000-1.730-1.730-0.070-1.800.000
2020 (7)1.5328.5700000000-1.630000.000000000009.7525.640000-1.60-1.6000-1.600.000
2019 (6)1.19-53.520000000.010.0-2.470000.000000.34-5.56000.05-68.757.761.440000-2.520-2.520-0.060-2.5800.000
2018 (5)2.56-42.210000000.010.0-3.170000.000000.36-2.7000.16-65.227.650.00000-3.170-3.170-0.110-3.2800.000
2017 (4)4.43-29.790000000.010-1.450000.000000.370000.46-19.37.65-0.650000-2.040-2.040-0.190-2.2300.000
2016 (3)6.31-5.400000000-0.970000.0000000000.57-17.397.70.00000-0.980-0.98000-0.9800.000
2015 (2)6.67-60.720000000.07-12.5-0.7700.01-83.3314.29-80.950000000.69-13.757.70.00000-0.780-0.7800.24-50.0-0.5400.000
2014 (1)16.98-4.50000000.08-77.78-0.4100.06075.0000000000.8247.837.710.320000-0.410-0.4100.4892.00.070.00.000
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
24Q3 (20)1.3816.9525.450002.150.471.420000.020100.0-0.4412.026.670.0100.09.090-63.640000000000.040.0010.860.00.0000000-1.67-35.77-45.22-1.67-35.77-45.22-0.07-75.0-16.67-1.74-37.01-43.80.0000
24Q2 (19)1.18-20.81-64.240002.140.4700000-100.0-100.0-0.531.51-1350.000-100.00.000-100.000000000-100.00.040010.860.00.0000000-1.2351.0-123.64-1.2351.0-123.64-0.0450.020.0-1.2750.97-111.670.0000
24Q1 (18)1.490.079.5200-100.02.130.4700000.0900-0.73-14.06-25.860000.000000000000-100.000010.860.00.0000000-2.51-41.019.39-2.51-41.019.39-0.08-14.29-60.0-2.59-40.08.160.0000
23Q4 (17)1.4935.4581.7100-100.02.120.000000-100.0-100.0-0.64-6.677.250-100.000.00-100.0000000000-100.000010.860.00.28000000-1.78-54.7818.72-1.78-54.7818.72-0.07-16.67-16.67-1.85-52.8917.780.0000
23Q3 (16)1.1-66.67-30.8200-100.02.12000000.010.00-0.6-1600.04.760.010.0025.00-25.000000000-100.0-100.000010.860.01.4000000-1.15-109.0923.84-1.15-109.0923.84-0.06-20.014.29-1.21-101.6723.420.0000
23Q2 (15)3.3297.59-31.680-100.0-100.00000000.010-93.330.04106.9107.140.010033.33000000002.110.48-44.4700010.860.011.38000000-0.5580.1437.5-0.5580.1437.5-0.050.037.5-0.678.7237.50.0000
23Q1 (14)0.831.2213.70.1100.000000000-100.0-100.0-0.5815.94-81.250000.00000000002.1-4.11000010.860.2811.38000000-2.77-26.48-35.78-2.77-26.48-35.78-0.0516.6728.57-2.82-25.33-33.650.0000
22Q4 (13)0.82-48.43-34.40.05-66.6700000000.020-50.0-0.69-9.52-46.810000.00000000002.19-11.69000010.831.1211.08000000-2.19-45.03-26.59-2.19-45.03-26.59-0.0614.2914.29-2.25-42.41-25.00.0000
22Q3 (12)1.59-67.0874.730.15-50.000000000-100.00-0.63-12.5-53.660000.00000000002.48-34.74000010.719.859.85000000-1.51-71.59-19.84-1.51-71.59-19.84-0.0712.512.5-1.58-64.58-17.910.0000
22Q2 (11)4.83561.64552.70.3000000000.1515.380-0.56-75.0-36.590000.00000000003.8000009.750.00.0000000-0.8856.8664.08-0.8856.8664.08-0.08-14.29-60.0-0.9654.561.60.0000
22Q1 (10)0.73-41.6-33.640000000000.13225.01200.0-0.3231.9127.270000.00000000000000009.750.00.0000000-2.04-17.920.0-2.04-17.920.0-0.070.00-2.11-17.22-3.430.0000
21Q4 (9)1.2537.36-18.30000000000.0400-0.47-14.632.080000.00000000000000009.750.00.0000000-1.73-37.3-8.12-1.73-37.3-8.12-0.0712.50-1.8-34.33-12.50.0000
21Q3 (8)0.9122.97-68.07000000000000-0.410.0-215.380000.00000000000000009.750.00.0000000-1.2648.57-12.5-1.2648.57-12.5-0.08-60.00-1.3446.4-19.640.0000
21Q2 (7)0.74-32.73-70.280000000000-100.00-0.416.8225.450000.000000000-100.000-100.00009.750.06.09000000-2.45-20.1-142.57-2.45-20.1-142.57-0.050-200.0-2.5-22.55-160.420.0000
21Q1 (6)1.1-28.1-67.740000000000.0100-0.448.336.380000.000000000-100.000-100.000-100.09.750.019.05000000-2.04-27.531.54-2.04-27.531.5400100.0-2.04-27.536.650.0000
20Q4 (5)1.53-46.3228.57000000000000-0.48-269.23-20.00000.000000000-100.000000-100.09.750.025.64000000-1.6-42.8636.51-1.6-42.8636.5100100.0-1.6-42.8637.980.0000
20Q3 (4)2.8514.460.0000.0000.0000.0000.0-0.1376.360.0000.00.0000.0000.00-100.00.00-100.00.0000.09.756.090.0000.0000.0-1.12-10.890.0-1.12-10.890.00-100.00.0-1.12-16.670.00.0000.0

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