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)13.19-18.530000000.010.0-2.960000.000000000008.970.00000-2.960-2.9600.010.0-2.9500.000
2022 (9)16.19-20.360000000.010.0-3.50000.000000000008.970.00000-3.50-3.500.010-3.4900.000
2021 (8)20.33-14.180000000.010.0-3.290000.000000000008.970.00000-3.290-3.290-0.050-3.3400.000
2020 (7)23.69183.03000.070000.010-3.550000.00000000.020008.9720.40000-3.550-3.550-0.030-3.5800.000
2019 (6)8.37-31.900000000-3.910000.000000000007.450.00000-3.920-3.92000-3.9200.000
2018 (5)12.29-23.240000000.010-3.760000.000000000007.450.130000-3.760-3.7600.02100.0-3.7400.000
2017 (4)16.01211.4800000000-3.720000.000000000007.4413.070000-5.590-5.5900.01-80.0-5.5800.000
2016 (3)5.14-29.9700000000-2.550000.0000000000.0106.580.460000-2.650-2.6500.05-28.57-2.600.000
2015 (2)7.34-12.5100000000-1.940000.000000000006.550.00000-1.950-1.9500.0775.0-1.8800.000
2014 (1)8.3911.270000000.24-7.69-1.570000.0000000000.0106.555.310000-1.570-1.5700.040-1.5300.000
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)10.89-6.68-21.2000000000000-0.81-15.71-8.00000.00000000000000008.970.00.0000000-2.14-60.9-0.47-2.14-60.9-0.470.03-40.0-25.0-2.11-64.84-0.960.0000
24Q2 (19)11.67-5.74-19.79000000000000-0.7-11.11-9.380000.00000000000000008.970.00.0000000-1.3362.953.62-1.3362.953.620.0525.0150.0-1.2863.945.880.0000
24Q1 (18)12.38-6.14-18.55000000000000-0.6325.013.70000.00000000000000008.970.00.0000000-3.59-21.2815.13-3.59-21.2815.130.04300.0300.0-3.55-20.3415.880.0000
23Q4 (17)13.19-4.56-18.53000000000000-0.84-12.08.70000.00000000000000008.970.00.0000000-2.96-38.9715.43-2.96-38.9715.430.01-75.00.0-2.95-41.1515.470.0000
23Q3 (16)13.82-5.02-19.6000000000000-0.75-17.199.640000.00000000000000008.970.00.0000000-2.13-54.3517.44-2.13-54.3517.440.04100.00.0-2.09-53.6817.720.0000
23Q2 (15)14.55-4.28-18.72000000000000-0.6412.3334.690000.00000000000000008.970.00.0000000-1.3867.3821.14-1.3867.3821.140.02100.0300.0-1.3667.7722.730.0000
23Q1 (14)15.2-6.11-20.08000000000000-0.7320.656.410000.00000000000000008.970.00.0000000-4.23-20.86-3.93-4.23-20.86-3.930.010.0133.33-4.22-20.92-2.930.0000
22Q4 (13)16.19-5.82-20.36000000000000-0.92-10.84-10.840000.00000000000000008.970.00.0000000-3.5-35.66-6.38-3.5-35.66-6.380.01-75.0120.0-3.49-37.4-4.490.0000
22Q3 (12)17.19-3.97-19.64000000000000-0.8315.314.60000.00000000000000008.970.00.0000000-2.58-47.43-4.45-2.58-47.43-4.450.04500.0180.0-2.54-44.32-0.790.0000
22Q2 (11)17.9-5.89-19.08000000000000-0.98-25.64-44.120000.00000000000000008.970.00.0000000-1.7557.065.95-1.7557.065.95-0.0166.6780.0-1.7657.0766.090.0000
22Q1 (10)19.02-6.44-16.800000-100.0000000-0.786.0214.290000.000000000000-100.00008.970.00.0000000-4.07-23.718.74-4.07-23.718.74-0.0340.00.0-4.1-22.758.690.0000
21Q4 (9)20.33-4.96-14.1800000-100.0000000-0.834.6-2.470000.000000000000-100.00008.970.00.0000000-3.29-33.27.32-3.29-33.27.32-0.050.0-66.67-3.34-32.546.70.0000
21Q3 (8)21.39-3.33.3300000-100.0000000-0.87-27.9426.270000.000000000000-100.00008.970.00.0000000-2.4751.959.85-2.4751.959.85-0.050.0-150.0-2.5251.458.70.0000
21Q2 (7)22.12-3.24214.650000-100.0-100.0000000-0.6825.275.560000.00000000000-100.0-100.00008.970.019.92000000-5.14-15.25-229.49-5.14-15.25-229.49-0.05-66.67-400.0-5.19-15.59-230.570.0000
21Q1 (6)22.86-3.5196.50000.0928.570000000-0.91-12.35-8.330000.00000000000.01-50.000008.970.020.4000000-4.46-25.636.3-4.46-25.636.3-0.030.0-400.0-4.49-25.425.470.0000
20Q4 (5)23.6914.44183.030000.0716.670000000-0.8131.36-3.850000.00000000000.02-50.000008.970.020.4000000-3.55-29.569.44-3.55-29.569.44-0.03-50.00-3.58-29.718.670.0000
20Q3 (4)20.7194.450.0000.00.0650.00.0000.0000.0-1.18-63.890.0000.00.0000.0000.0000.00.04-20.00.0000.08.9719.920.0000.0000.0-2.74-75.640.0-2.74-75.640.0-0.02-100.00.0-2.76-75.80.00.0000.0

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