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)15.0-39.200000013.899.983.9817.750.815.195.83-4.35001.61-13.44000.060.06.030.00.64113.330011.432.8712.0335.471.06-15.212.4626.750.004.06
2022 (9)24.67283.0700000012.6314.713.3813.420.7740.06.1022.04001.86-0.53000.06100.06.030.00.30008.5841.128.8846.051.2509.8368.610.0015.31
2021 (8)6.44-16.1500000011.0125.832.9844.660.5534.155.006.61001.87105.49000.030.06.0312.500006.0896.766.0896.76-0.2505.8391.150.00-64.59
2020 (7)7.68193.130000008.7530.792.06100.00.4141.384.698.09000.91160.0000.03-57.145.360.000003.09200.03.09200.0-0.0403.05162.930.01-3.25
2019 (6)2.62-73.690000006.6925.991.0339.190.2993.334.3353.45000.350000.0775.05.361575.000001.0301.0300.13-40.911.1600.010
2018 (5)9.9640.880000005.3123.780.74572.730.15114.292.8273.120000000.040.00.326.670000-0.620-0.6200.22214.29-0.400.000
2017 (4)7.0700000004.2900.1100.0701.6300000000.0400.300000-1.360-1.3600.070-1.2900.000
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)11.5426.26-53.010000000003.843.2318.151.18-1.6719.190.78-4.8820.05.21-8.636.930001.6-4.19-9.090000.070.00.06.030.00.01.0360.9460.9400012.276.9733.9513.39.8335.711.597.4316.0613.867.0331.620.00-18.01-24.94
24Q1 (19)9.14-39.07-63.310000000003.72-10.7914.811.210.0957.890.821.2328.125.70-2.1416.270001.673.73-8.740000.0716.6716.676.030.00.00.640.0113.3300011.470.6134.7812.110.6737.461.4839.6222.3112.953.9333.230.00-1.71-12.47
23Q4 (18)15.0-30.43-39.20000000004.1728.77.471.09-4.39-8.40.8142.115.195.8339.14-4.420001.61-15.71-13.440000.060.00.06.030.00.00.640.0113.3300011.410.6832.8712.039.9635.471.06-37.28-15.212.463.9226.750.00-0.964.06
23Q3 (17)21.56-12.21-6.830000000003.24-0.319.091.1415.1542.50.57-12.315.564.19-14.05-6.230001.918.52-1.550000.06-14.29100.06.030.00.00.640.0113.3300010.312.4539.3810.9411.6342.451.6923.36-2.3111.9913.8731.470.00-5.962.1
23Q2 (16)24.56-1.4184.380000000003.250.319.80.9930.2637.50.651.5625.04.87-0.6511.040001.76-3.83-4.860000.0716.67133.336.030.00.00.64113.33113.330009.167.6439.09.811.2442.241.3713.2257.4710.538.3341.150.00-4.392.02
23Q1 (15)24.910.97111.460000000003.24-16.4914.890.76-36.1313.430.64-16.886.674.90-19.56-6.250001.83-1.61-3.170000.060.0100.06.030.00.00.30.000008.51-0.8238.158.81-0.7943.021.21-3.2332.149.72-1.1250.930.0016.8538.27
22Q4 (14)24.676.61283.070000000003.8830.6416.171.1948.7519.00.7742.5940.06.1036.522.040001.86-4.12-0.530000.06100.0100.06.030.00.00.30.000008.5816.141.128.8815.6246.051.25-27.75600.09.837.7968.610.00-2.8315.31
22Q3 (13)23.1473.72281.220000000002.970.348.790.811.115.260.543.8542.114.471.7822.830001.944.86125.580000.030.00.06.030.00.00.30.000007.3912.1445.477.6811.4751.181.7398.851253.339.1222.2584.990.00-6.03185.24
22Q2 (12)13.3213.07182.80000000002.964.9614.730.727.46-8.860.52-13.3344.444.39-16.1120.550001.85-2.12115.120000.030.00.06.030.00.00.3000006.596.9852.556.8911.8559.490.87210.71721.437.4615.8478.470.0029.5895.72
22Q1 (11)11.7882.9266.860000000002.82-15.5719.490.67-33.052.270.69.0962.165.234.7231.340001.891.07114.770000.030.00.06.030.012.50000006.161.3274.016.161.3274.010.28212.0800.06.4410.4684.00.00-2.55-54.55
21Q4 (10)6.446.1-16.150000000003.3422.3420.141.031.5814.940.5544.7434.155.0037.38-15.560001.87117.44105.490000.030.00.06.030.012.50000006.0819.6996.766.0819.6996.76-0.25-66.67-525.05.8318.2691.150.00140.36-64.59
21Q3 (9)6.0728.87-12.1600-100.00000002.735.8125.810.76-3.890.00.385.5618.753.64-0.1-52.840000.860.0138.890000.030.00.06.030.012.50000005.0817.59128.835.0817.59128.83-0.15-7.14-600.04.9317.94119.110.00-35.52-83.33
21Q2 (8)4.71-33.29-27.8700-100.00000002.589.3230.30.7979.5575.560.36-2.716.133.64-8.61-76.750000.86-2.27145.710000.030.0-57.146.0312.512.50000004.3222.03137.364.3222.03137.36-0.14-250.0-255.564.1819.43118.850.00-69.91-67.14
21Q1 (7)7.06-8.0700000000002.36-15.1100.44-49.4300.37-9.7603.98-32.6800000.88-3.300000.030.005.360.000000003.5414.5603.5414.560-0.040.003.514.7500.00-24.090
20Q4 (6)7.6811.1400-100.000000002.7828.1100.87117.500.4128.1205.92-23.2700000.91152.7800000.030.005.360.000000003.0939.1903.0939.190-0.04-233.3303.0535.5600.0113.140
20Q3 (5)6.915.8200.68-59.5200000002.179.600.4-11.1100.323.2307.71-50.7500000.362.8600000.03-57.1405.360.000000002.2221.9802.2221.9800.03-66.6702.2517.800.0127.120
20Q2 (4)6.5300.01.6800.0000.0000.01.9800.00.4500.00.3100.015.6600.0000.00.3500.0000.00.0700.05.3600.0000.0000.01.8200.01.8200.00.0900.01.9100.00.0000.0

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