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)2.7354.240000008.243.651.03-10.431.24-22.9815.05-25.692.8611.2800000.05150.02.554.940.6622.220.070.03.347.44.079.12-0.0703.277.570.000
2022 (9)1.77-8.760000007.9510.111.1549.351.6146.3620.2532.922.5731.1200000.02100.02.430.00.5414.890.070.03.1124.43.7322.7-0.0703.0425.10.000
2021 (8)1.94-46.70000007.2243.250.7735.091.113.415.24-20.841.9624.0500000.01-98.552.430.00.4714.630.070.02.517.923.0416.92-0.0702.4318.540.000
2020 (7)3.64-34.30000005.04-23.750.57-37.360.9721.2519.2559.021.580.000000.696800.02.430.00.4128.120.07133.332.12-7.832.6-2.26-0.0702.05-8.070.000
2019 (6)5.5468.90000006.619.080.9130.00.863.2712.1049.681.58-3.0700000.010.02.4313.550.3228.00.0302.318.562.6621.46-0.0702.2316.750.000
2018 (5)3.2821.480000006.0622.670.7105.880.498.898.09-11.241.6316.4300000.010.02.140.00.2513.64001.9430.22.1928.07-0.0301.9128.190.000
2017 (4)2.77.140000004.94-8.860.34-32.00.45350.09.11393.721.4-10.2600000.010.02.140.00.2229.41001.494.931.717.55001.494.930.000
2016 (3)2.529.090000005.4216.560.5-1.960.1-78.261.85-81.351.5613.8700000.010.02.140.00.1741.67001.4215.451.5917.78001.4215.450.000
2015 (2)2.310.870000004.6516.830.5121.430.469.529.89-6.261.3763.100000.010.02.141.90.1271.43001.2346.431.3548.35001.2346.430.000
2014 (1)2.2915.080000003.98-1.490.4223.530.42-10.6410.55-9.290.841.200000.01-80.02.15.00.0775.0000.8452.730.9154.24000.8452.730.000
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)2.7331.2554.240000000001.89-14.09-18.530.19-17.39-38.711.24-13.29-22.9815.05-8.76-25.512.86-4.3511.280000000.05400.0150.02.550.04.940.660.022.220.070.00.03.345.77.44.074.639.12-0.070.00.03.275.837.570.0000
23Q3 (19)2.086.6714.290000000002.26.284.760.23-32.35-36.111.43-16.37-0.6916.49-17.34-13.182.998.3311.150000000.01-50.0-50.02.550.04.940.660.022.220.070.00.03.167.8512.463.896.2813.74-0.070.00.03.098.0412.770.0000
23Q2 (18)1.9519.632.630000000002.07-0.48-4.610.3425.9325.931.713.6432.5619.954.8512.62.76-1.4311.740000000.020.00.02.554.944.940.6622.2222.220.070.00.02.93-13.3119.593.66-8.519.61-0.070.00.02.86-13.620.170.0000
23Q1 (17)1.63-7.91-6.320000000002.08-10.3450.720.27-12.922.731.652.4871.8819.03-5.7935.22.88.9512.00000000.020.00.02.430.00.00.540.014.890.070.00.03.388.6824.264.07.2422.7-0.070.00.03.318.8824.910.0000
22Q4 (16)1.77-2.75-8.760000000002.3210.4820.210.31-13.8929.171.6111.8146.3620.206.3332.592.57-4.4631.120000000.020.0100.02.430.00.00.540.014.890.070.00.03.1110.6824.43.739.0622.7-0.070.00.03.0410.9525.10.0000
22Q3 (15)1.82-4.21188.890000000002.1-3.2316.670.3633.33111.761.4411.6329.7319.007.2120.152.698.9125.120000000.020.0-96.552.430.00.00.540.014.890.070.00.02.8114.6923.793.4211.7621.71-0.070.00.02.7415.1324.550.0000
22Q2 (14)1.99.2331.820000000002.1757.2526.90.2722.7358.821.2934.3813.1617.7225.885.082.47-1.28.330000000.020.0-96.772.430.00.00.5414.8931.710.070.00.02.45-9.93-1.613.06-6.133.03-0.070.00.02.38-10.19-1.650.0000
22Q1 (13)1.74-10.31-47.590000000001.38-28.5-22.470.22-8.3315.790.96-12.73-25.014.08-7.61-37.542.527.5530.890000000.02100.0-96.972.430.00.00.470.014.630.070.00.02.728.817.753.267.2416.85-0.070.00.02.659.0518.30.0000
21Q4 (12)1.94207.94-46.70000000001.937.2211.560.2441.1850.01.1-0.913.415.24-3.65-20.841.96-8.8424.050000000.01-98.28-98.552.430.00.00.470.014.630.070.00.02.510.1317.923.048.1916.92-0.070.00.02.4310.4518.540.0000
21Q3 (11)0.6343.18-78.120000000001.85.2616.880.170.0-22.731.11-2.6315.6215.81-6.24-19.462.15-5.736.080000000.58-6.45-20.552.430.00.00.4714.6314.630.070.00.02.27-8.8415.822.81-5.3915.16-0.070.00.02.2-9.0916.40.0000
21Q2 (10)0.44-86.75-90.390000000001.71-3.93171.430.17-10.53183.331.14-10.94123.5316.86-25.1766.992.2819.3727.370000000.62-6.066100.02.430.00.00.410.000.070.002.497.7902.976.4533.78-0.070.00.02.428.043557.140.0000
21Q1 (9)3.32-8.79-31.260000000001.782.8956.140.1918.7558.331.2831.96116.9522.5417.09196.011.9120.8924.840000000.66-4.356500.02.430.00.00.410.028.120.070.0133.332.318.96-4.552.797.310.36-0.070.00.02.249.27-4.680.0000
20Q4 (8)3.6426.39-34.30000000001.7312.349.490.16-27.27-27.270.971.0421.2519.25-1.97101.841.580.00.00000000.69-5.486800.02.430.00.00.410.028.120.070.0133.332.128.16-7.832.66.56-2.26-0.070.00.02.058.47-8.070.0000
20Q3 (7)2.88-37.124.730000000001.54144.44-9.410.22266.674.760.9688.24-20.019.6394.3901.58-11.73-12.220000000.737200.07200.02.430.013.550.41028.120.070133.331.960-5.772.449.910.0-0.070.0-16.671.892800.0-6.440.0000
20Q2 (6)4.58-5.1846.790000000000.63-44.74-81.080.06-50.0-87.760.51-13.56-36.2510.1032.6601.7916.99-8.210000000.010.00.02.430.013.550-100.0-100.00-100.0-100.00-100.0-100.02.22-20.14-3.48-0.070.0-16.67-0.07-102.98-103.70.0000
20Q1 (5)4.83-12.8248.160000000001.14-27.85-35.960.12-45.45-60.00.59-26.25-22.377.61-20.1601.53-3.16-19.90000000.010.00.02.430.013.550.320.028.00.030.002.425.228.522.784.5112.1-0.070.0-133.332.355.386.820.0000
19Q4 (4)5.54101.450.0000.0000.0000.01.58-7.060.00.224.760.00.8-33.330.09.5400.01.58-12.220.0000.0000.00.010.00.02.4313.550.00.320.00.00.030.00.02.310.580.02.669.020.0-0.07-16.670.02.2310.40.00.0000.0

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