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)21.03529.640000000.02-99.8-25.830000.0000000000084.9933.848.4310.4800-0.108.33-82.2300-0.100.000
2022 (9)3.341755.5600000010.16-66.987.98-72.020.020.00.20202.850000000063.527.07.6359.620039.25-20.1146.88-13.040039.25-20.110.000
2021 (8)0.18-91.8600000030.77-52.8328.52-53.170.020.00.06111.990000000050.011.114.782290.00049.137.2753.9117.20049.137.270.000
2020 (7)2.21-46.8800000065.238482.8960.900.02-80.00.03-99.770000000045.00.00.20.00045.8046.000045.800.000
2019 (6)4.1600000000.760-3.7100.1013.1600000000045.000.2000-15.090-14.89000-15.0900.000
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)0.17-37.04-99.620.1500000000000-8.11-505.2238.0900-100.00.000000000000000085.050.010.148.330.0-1.19000-17.52-86.18-771.64-9.19-750.93-243.15000-17.52-86.18-771.640.0000
24Q2 (19)0.27-59.09-69.6600000000000100.0-1.3483.490.6800-100.00.000-100.000000000000085.040.013.498.33-1.19-1.19000-9.41-15.18-184.85-1.08-515.38-105.53000-9.41-15.18-184.850.0000
24Q1 (18)0.66-96.86-77.6300000000000-100.0-8.07-522.51-2888.8900-100.00.000000000000000085.040.0633.928.430.010.48000-8.17-8070.0-120.960.26-96.88-99.44000-8.17-8070.0-120.960.0000
23Q4 (17)21.03-53.05529.6400000000000100.01.91114.58118.090-100.0-100.00.000-100.000000000000084.990.0733.848.430.010.48000-0.195.02-100.258.3329.75-82.23000-0.195.02-100.250.0000
23Q3 (16)44.794932.58951.410000000000100.0-100.0-13.18.9-202.580.020.0-66.670.00-100.0-100.000000000000084.9313.3533.758.430.010.48000-2.01-118.12-104.036.42-67.11-88.83000-2.01-118.12-104.030.0000
23Q2 (15)0.89-69.83-74.05000000000-0.05-171.4399.78-14.38-5225.9336.650.020.00.00.6801162.1600000000000074.9318.018.08.4310.4810.4800011.09-71.54-70.0719.52-58.11-56.3100011.09-71.54-70.070.0000
23Q1 (14)2.95-11.682581.820000000000.07100.68-99.76-0.2797.44-100.950.020.00.00.00-100.0-100.000000000000063.50.00.07.630.00.000038.97-0.71-34.7846.6-0.6-30.8400038.97-0.71-34.780.0000
22Q4 (13)3.34-21.61755.56000000000-10.3-177.79-134.16-10.56-182.69-135.460.02-66.670.00.2066.17197.0400000000000063.50.027.07.630.059.6200039.25-21.22-20.1146.88-18.4-13.0400039.25-21.22-20.110.0000
22Q3 (12)4.2624.2000000000013.24158.98012.77156.2600.06200.000.12121.5000000000000063.50.007.630.0000049.8234.47057.4528.58000049.8234.4700.0000
22Q2 (11)3.433018.180000000000-22.45-175.690-22.7-179.7300.020.000.0560.09000000000000063.50.007.630.0000037.05-37.99044.68-33.69000037.05-37.9900.0000
22Q1 (10)0.11-38.89000000000029.66-1.63028.47-4.400.020.000.03-49.59000000000000063.527.007.6359.62000059.7521.62067.3824.99000059.7521.6200.0000
21Q4 (9)0.180000000000030.150029.78000.02000.070000000000000050.0004.780000049.130053.910000049.13000.0000

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