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)13.02-18.980.12-92.31000063.59-26.87-3.63012.28-26.7719.310.1319.21-24.731.59-3.05000020.64-0.1523.290.05.34237.9720.33-33.8648.96-11.94-5.56014.77-41.850.000
2022 (9)16.073.881.56132.84000086.958.524.2675.3116.77-3.6219.29-11.1925.5218.481.64-1.20.6-71.430020.674.3923.292.061.58030.745.9355.67.25-5.34025.4-7.430.000
2021 (8)15.4736.420.67-70.35000080.1214.152.43017.4-7.521.72-18.9621.543.411.66-7.782.1110.00019.80.022.820.00029.0227.2251.847.15-1.58027.4418.630.000
2020 (7)11.3463.172.26-63.37000070.19-18.08-4.23018.8119.8926.8046.3420.83-15.971.8-18.921.000019.80.022.820.02.75-14.622.81-7.7348.38-4.690.32023.135.280.000
2019 (6)6.95-55.96.1755.03000085.68-2.64-0.7015.69-5.4218.31-2.8624.790.652.22-25.5000019.80.022.820.03.22-22.4124.72-14.3550.76-9.08-2.75021.97-14.310.000
2018 (5)15.76-43.153.98-66.441.82-50.00088.0-2.624.0142.716.5913.6318.8516.6924.6318.812.98-20.95000019.80.022.820.04.15171.2428.861.9155.835.98-3.22025.646.080.000
2017 (4)27.7231.5611.86505.13.640.00090.37-30.542.81-61.6614.6-34.4116.16-5.5820.73-25.463.7719.31.82-66.670019.8-50.522.823.31.53028.32-16.4652.68-5.91-4.15024.17-25.330.00-97.96
2016 (3)21.0730.461.96-57.583.64000130.11.67.338.5922.26-3.3917.11-4.9127.81-13.073.16-7.875.46-40.00.1-47.3740.00.022.093.180033.92.2355.992.6-1.53032.37-4.930.01-4.64
2015 (2)16.1512.944.62-27.360000128.05-3.096.75-3.7123.04-0.2617.992.9231.99-2.623.436.199.10.00.19-32.1440.00.021.413.380033.16-3.8654.57-1.140.89-58.634.05-7.070.011.9
2014 (1)14.325.446.36-57.430000132.13-4.797.01-12.0523.13.4517.488.6532.85-8.273.23-24.09.100.28-20.040.00.020.713.970034.4916.1355.2-1.852.15-33.0236.6411.330.01-26.75
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)13.025.94-18.980.12-94.67-92.3100000014.73-9.74-19.99-1.18-1866.67-195.012.28-11.65-26.7719.31-6.540.1319.21-1.18-24.731.590.0-3.0500-100.000020.640.0-0.1523.290.00.05.340.0237.9720.33-4.51-33.8648.96-1.92-11.94-5.56-20.87-4.1214.77-11.5-41.850.0000
23Q3 (19)12.29-9.3-9.32.251.81-45.1200000016.32-6.74-32.31-0.0676.0-105.3613.9-3.14-35.6820.668.08-14.4519.44-9.24-27.971.59-0.62-5.3600000020.64-0.05-0.1523.290.00.05.340.0237.9721.290.76-30.8349.920.32-10.3-4.6-22.678.016.69-3.97-35.260.0000
23Q2 (18)13.55-2.73-35.142.2131.55-73.660-100.0000017.516.36-29.15-0.2588.26-114.7914.3520.59-30.2719.1232.16-17.6721.42-13.59-21.911.60.63-1.8400-100.000020.650.0-0.2423.290.00.05.34237.97237.9721.13-26.2-25.5749.76-6.97-6.57-3.7518.837.8617.38-27.61-28.540.0000
23Q1 (17)13.93-13.32-2.451.687.69-2.890.60000015.04-18.31-23.77-2.13-432.5-214.5211.9-29.04-31.7714.47-24.99-31.5824.79-2.86-5.061.59-3.05-1.850-100.0-100.000020.65-0.14.2923.290.02.061.580.0028.63-6.86-7.2653.49-3.79-0.37-4.6213.48-13.2424.01-5.47-10.380.0000
22Q4 (16)16.0718.63.881.56-61.95132.8400000018.41-23.64-12.04-0.4-135.71-152.6316.77-22.4-3.6219.29-20.15-11.1825.52-5.4518.481.64-2.38-1.20.60-71.4300020.670.04.3923.290.02.061.580.0030.74-0.135.9355.6-0.097.25-5.34-6.8-237.9725.4-1.47-7.430.0000
22Q3 (15)13.55-35.14-15.524.1-51.13272.7300000024.11-2.393.611.12-33.7324.4421.615.013.0824.154.02-0.0226.99-1.630.641.683.07-1.750-100.0-100.000020.67-0.144.3923.290.02.061.580.0030.788.428.9955.654.498.99-5.0-22.85-400.025.786.0-5.360.0000
22Q2 (14)20.8946.2937.628.39384.97832.2200000024.725.1933.151.69-9.141590.020.5818.029.9223.229.8212.1727.435.0616.531.630.62-3.552.10.00.000020.74.554.5523.292.062.061.580028.39-8.033.8453.26-0.86.18-4.070.25-257.1424.32-9.22-18.740.0000
22Q1 (13)14.28-7.69-14.441.73158.21108.4300000019.73-5.7313.521.86144.74181.8217.440.2313.6221.14-2.63-5.1726.1121.2226.321.62-2.41-10.52.10.00.000019.80.00.022.820.00.000-100.030.876.3725.8553.693.577.17-4.08-158.23-240.6926.79-2.37-2.330.0000
21Q4 (12)15.47-3.5536.420.67-39.09-70.3500000020.93-10.065.180.76-15.561800.017.4-8.95-7.521.71-10.12-18.9621.544.263.411.66-2.92-7.782.10.0110.000019.80.00.022.820.00.000-100.029.022.7627.2251.841.537.15-1.58-58.0-593.7527.440.7318.630.0000
21Q3 (11)16.045.6793.021.122.22-46.600000023.2725.4412.470.9800.0319.5119.1120.64-0.3124.1616.71-10.6620.66-12.23-9.511.711.18-10.472.10.040.000019.80.00.022.820.00.000-100.028.243.2928.9551.061.797.56-1.0-138.61-600.027.24-8.9923.260.0000
21Q2 (10)15.18-9.0544.020.98.43-87.8700000018.556.7370.650.1-84.85106.5415.843.1920.1820.70-7.1613.3323.5413.88-11.71.69-6.63-11.982.10.0000019.80.00.022.820.00.00-100.0-100.027.3411.4626.6950.160.126.382.59-10.69793.129.939.1136.850.0000
21Q1 (9)16.6947.18161.190.83-63.27-83.8500000017.38-12.66-7.260.661550.0128.3315.35-18.394.3522.30-16.7826.520.67-0.77-24.371.810.56-11.272.1110.0000019.80.00.022.820.00.02.750.0-14.624.537.549.4650.13.563.412.9806.25146.1827.4318.5970.060.0000
20Q4 (8)11.3436.4663.172.269.71-63.3700000019.9-3.82-3.350.04109.76107.5518.81-1.8819.8926.79-0.9146.3220.83-8.76-15.971.8-5.76-18.921.0-33.33000019.80.00.022.820.00.02.750.0-14.622.814.16-7.7348.381.92-4.690.3260.0111.6423.134.665.280.0000
20Q3 (7)8.31-21.16-13.532.06-72.24-59.5300000020.6990.34-5.78-0.4173.2-241.6719.1745.4511.0727.0448.05022.83-14.37-9.551.91-0.52-15.861.50000019.80.00.022.820.00.02.750.0-14.621.91.48-13.5447.470.68-7.590.2-31.03106.8322.11.05-1.340.0000
20Q2 (6)10.5464.95-3.667.4244.36534.1900000010.87-42.0-50.95-1.5334.33-856.2513.18-10.4-25.718.263.62026.66-2.458.461.92-5.88-23.200000019.80.00.022.820.00.02.75-14.6-14.621.58-3.7-15.2747.15-2.68-8.450.29104.62111.3721.8735.59-4.580.0000
20Q1 (5)6.39-8.06-50.275.14-16.69452.6900-100.000018.74-8.98-10.63-2.33-339.62-2218.1814.71-6.250.4817.63-3.74027.3310.256.182.04-8.11-18.400000019.80.00.022.820.00.03.220.0-22.4122.41-9.34-21.7848.45-4.55-12.89-6.28-128.36-117.316.13-26.58-37.380.0000
19Q4 (4)6.95-27.680.06.1721.220.0000.0000.020.59-6.240.0-0.53-341.670.015.69-9.10.018.3100.024.79-1.780.02.22-2.20.0000.0000.019.80.00.022.820.00.03.220.00.024.72-2.410.050.76-1.190.0-2.756.140.021.97-1.920.00.0000.0

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