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)1.035.140000002.270.00.75341.180.233.338.8133.330.02100.00000003.070.00.362.860.3815.150.79259.091.5370.0-0.3900.400.000
2022 (9)0.7410.450000002.270.890.17-64.580.15-16.676.61-17.40.01-80.00000003.070.00.3516.670.33-15.380.22-56.00.9-23.73-0.380-0.1600.000
2021 (8)0.67-36.190000002.25-27.420.48-49.470.18-35.718.00-11.430.05150.00000003.070.00.350.00.392.630.5-48.451.18-24.36-0.3300.17-70.690.000
2020 (7)1.0581.030000003.154.230.95131.710.287.699.03-30.170.0200000003.070.00.225.00.38375.00.97110.871.56122.86-0.3900.58625.00.000
2019 (6)0.58-27.50000002.01-19.920.410.00.26-27.7812.94-9.81000000003.070.00.1633.330.0800.46-23.330.7-2.78-0.3800.08-84.620.000
2018 (5)0.8-24.530000002.5120.670.41583.330.3616.1314.34-3.77000000003.070.00.129.09000.6500.00.72213.04-0.0800.52116.670.000
2017 (4)1.06-17.190000002.08-8.370.0600.31-13.8914.90-6.020.0100000003.070.00.110.00.02100.00.1100.00.2327.780.1475.00.2484.620.000
2016 (3)1.284.920000002.27-12.02-0.0100.36-20.015.86-9.07000000003.070.00.1137.50.010.00.05-88.370.18-65.380.0814.290.13-74.00.000
2015 (2)1.226.090000002.58-0.390.372.780.45-15.0917.44-14.77000000003.070.00.08100.00.010.00.430.00.528.330.0775.00.56.380.000
2014 (1)1.1538.550000002.5921.030.36-14.290.5329.2720.466.810.02-71.430000003.070.00.0400.01-50.00.4310.260.4817.070.04-73.330.47-12.960.000
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
24Q2 (20)0.71-56.71-28.280000000000.5-51.46-12.280.22120.04.760.16-36.0-56.765.90-34.35-64.10.07600.0250.00.08000000003.070.00.00.4422.2222.220.392.632.630.5633.33-9.681.3919.832.21-0.380.00.00.18350.0-25.00.0000
24Q1 (19)1.6464.0300.00000000001.0398.0898.080.142.86-73.680.2525.0-35.98.992.07-47.430.01-50.00.00000000003.070.00.00.360.02.860.380.015.150.42-46.84-8.71.16-24.181.75-0.382.56-2.70.04-90.0-55.560.0000
23Q4 (18)1.0-22.4835.140000000000.52-21.2110.640.07-22.22-22.220.2-28.5733.338.81-30.1433.330.02100.0100.00000000003.070.00.00.360.02.860.380.015.150.7911.27259.091.535.5270.0-0.390.0-2.630.425.0350.00.0000
23Q3 (17)1.2930.3134.550000000000.6615.79-4.350.09-57.14-10.00.28-24.327.6912.61-23.318.850.01-50.000000000003.070.00.00.360.02.860.380.015.150.7114.52491.671.456.6281.25-0.39-2.63-5.410.3233.33228.00.0000
23Q2 (16)0.99141.4686.790000000000.579.62-5.00.21-44.74800.00.37-5.1323.3316.44-3.8627.720.02100.000000000003.070.00.00.362.862.860.3815.1515.150.6234.781966.671.3619.391.55-0.38-2.7-5.560.24166.67172.730.0000
23Q1 (15)0.41-44.59-25.450000000000.5210.641.960.38322.223700.00.39160.011.4317.11158.868.980.010.0-50.00000000003.070.00.00.350.016.670.330.0-15.380.46109.09820.01.1426.6756.16-0.372.63-12.120.09156.25132.140.0000
22Q4 (14)0.7434.5510.450000000000.47-31.88-27.690.09-10.0-59.090.15-42.31-16.676.61-37.73-17.40.010-80.00000000003.070.00.00.350.016.670.330.0-15.380.2283.33-56.00.912.5-23.73-0.38-2.7-15.15-0.1636.0-194.120.0000
22Q3 (13)0.553.775.770000000000.6915.021.050.1433.33-9.090.26-13.3313.0410.61-17.5812.1200-100.00000000003.070.00.00.350.016.670.330.0-15.380.12300.0-57.140.812.68-16.67-0.37-2.787.5-0.2524.24-108.330.0000
22Q2 (12)0.53-3.64-11.670000000000.617.6520.0-0.03-400.0-50.00.3-14.29-9.0912.88-17.96-3.630-100.0-100.00000000003.070.00.00.3516.6775.00.33-15.38-13.160.03-40.0-88.890.71-2.74-16.47-0.36-9.097.69-0.33-17.86-175.00.0000
22Q1 (11)0.55-17.91-19.120000000000.51-21.54-3.770.01-95.45-94.120.3594.446.0615.7096.1927.940.02-60.00.00000000003.070.00.00.30.050.00.390.02.630.05-90.0-82.760.73-38.14-17.05-0.330.013.16-0.28-264.71-211.110.0000
21Q4 (10)0.6728.85-36.190000000000.6514.04-21.690.22100.0-18.520.18-21.74-35.718.00-15.48-11.710.050.0150.00000000003.070.00.00.30.050.00.390.02.630.578.57-48.451.1822.92-24.36-0.3317.515.380.17241.67-70.690.0000
21Q3 (9)0.52-13.330.00000000000.5714.0-6.560.11650.0-15.380.23-30.3-43.99.47-29.16-33.740.05150.000000000003.070.00.00.350.050.00.392.632.630.283.7-60.00.9612.94-25.58-0.4-2.56-2.56-0.120.0-138.710.0000
21Q2 (8)0.6-11.76-17.810000000000.5-5.66-30.56-0.02-111.76-105.710.330.0-15.3813.368.91-6.820.020.000000000003.070.00.00.20.00.00.380.00.00.27-6.9-52.630.85-3.41-26.72-0.39-2.63-2.63-0.12-33.33-163.160.0000
21Q1 (7)0.68-35.24-12.820000000000.53-36.14-43.010.17-37.04-15.00.3317.86-48.4412.2735.3800.020.000000000003.070.00.00.20.025.00.380.0375.00.29-70.1-56.060.88-43.59-2.22-0.382.562.56-0.09-115.52-133.330.0000
20Q4 (6)1.05101.9281.030000000000.8336.0736.070.27107.69107.690.28-31.717.699.06-36.5700.02000000000003.070.00.00.20.025.00.380.0375.00.9738.57110.871.5620.93122.86-0.390.0-2.630.5887.1625.00.0000
20Q3 (5)0.52-28.7710.640000000000.61-15.2832.610.13-62.860.00.415.1310.8114.29-0.3700000000000003.070.00.00.20.025.00.380.0375.00.722.81112.121.2911.21130.36-0.39-2.63-178.570.3163.1663.160.0000
20Q2 (4)0.73-6.410.0000.0000.0000.00.72-22.580.00.3575.00.00.39-39.060.014.3400.0000.0000.0000.0000.03.070.00.00.225.00.00.38375.00.00.57-13.640.01.1628.890.0-0.382.560.00.19-29.630.00.0000.0

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