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)3.18-20.915.374.74.3717.160031.21-28.05.67-44.085.11-0.216.3738.634.84-36.06128.95-1.7679.49-3.330030.160.03.9733.220.29019.57.7323.7612.660.1019.610.050.43-0.57
2022 (9)4.02-19.4414.6821.723.7321.50043.354.5610.14404.485.1235.4511.8129.547.57-3.69131.2614.7282.230.90030.160.02.987.190018.176.9321.0962.11-0.29017.8157.050.432.38
2021 (8)4.993.9612.06-10.933.07-30.230041.4653.162.01-68.793.78-23.179.12-49.847.8616.96114.426.6481.510.330030.160.02.7831.130010.23-12.4913.01-7.21.1170.7711.34-8.10.423.4
2020 (7)4.8-6.6113.54-37.344.4-53.440027.07-33.516.44180.04.92-17.4518.1824.156.72-27.82107.313.473.8711.280030.160.02.1212.170.21011.6936.8914.0234.290.65012.3448.140.41-8.32
2019 (6)5.1444.7921.6149.039.45239.930040.71-27.912.3-53.545.96-12.9914.6420.699.31-2.094.621.3666.383.540030.160.01.8935.0008.54-17.4910.44-11.45-0.2108.33-20.130.448.36
2018 (5)3.55-47.4914.5-27.92.78-30.850056.4711.694.95-18.186.8519.7612.137.229.517.1493.35147.8864.11108.010030.160.01.477.220.04010.3539.8611.7943.960.08010.4341.710.41-1.17
2017 (4)6.76119.4820.11149.194.0211.360050.5610.346.05776.815.72-9.7811.31-18.248.11-6.5737.6646.3130.824.970030.16-10.020.799.72007.4152.568.19124.38-0.0407.3699.460.413.21
2016 (3)3.086.218.07-24.793.612.560045.823.080.69-84.636.34-19.7513.84-22.158.68-12.0625.74-12.9829.36-3.960033.520.00.72166.67002.93-38.833.65-28.010.76-28.973.69-37.030.406.17
2015 (2)2.941.4610.7363.823.5270.050044.450.614.49410.237.91.9417.771.329.87174.9329.58-2.1230.5714.840033.520.00.2742.11004.79244.65.07220.891.07-17.695.86117.840.3889.11
2014 (1)2.0543.366.55-38.442.07-42.820044.180.020.88-51.657.7519.0517.5419.023.59-31.2330.2231.9126.6228.290033.525.440.190001.39-40.091.58-31.91.38.332.69-23.580.20144.32
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)3.1818.22-20.915.37-13.314.74.3710.3517.160008.32-1.19-11.115.3881.484718.185.11-6.24-0.216.38-3.1138.74.84-30.56-36.06128.95-1.52-1.7679.49-1.19-3.3300030.160.00.03.970.033.220.290.0019.537.427.7323.7628.7112.660.1127.03134.4819.641.8210.050.434.28-0.57
23Q3 (19)2.698.03-39.5517.73-7.0815.433.967.3226.520008.4215.98-17.450.54228.5754.295.4530.389.016.9037.5850.796.974.97-9.83130.94-0.18-0.2780.45-3.7-3.7600030.160.00.03.970.033.220.290.0014.194.11-21.1218.463.13-11.97-0.37-2.78-68.1813.824.14-22.230.41-3.61-4.91
23Q2 (18)2.49-39.56-73.7119.0822.4623.343.6916.421.780007.260.83-38.32-0.42-275.0-940.04.1810.58-11.8112.2925.2415.926.64-16.79-21.42131.17-3.349.3883.54-1.338.000030.160.00.03.9733.2233.220.290013.63-11.09-22.7317.9-2.24-13.19-0.36-89.47-9.0913.27-12.35-23.340.42-3.61-2.11
23Q1 (17)4.122.49-79.4615.586.136.793.17-15.01-9.940007.2-23.08-40.150.24118.18-97.513.78-26.17-20.429.81-16.92-9.167.985.42-6.34135.73.3817.3884.672.9712.9200030.160.00.02.980.07.1900015.33-15.3-15.0218.31-13.18-12.06-0.1934.48-575.015.14-14.99-16.260.442.62-3.86
22Q4 (16)4.02-9.66-19.4414.68-4.4321.723.7319.1721.50009.36-8.24-11.70.11-68.57200.05.122.435.4511.815.3329.517.57-2.07-3.69131.26-0.0214.7282.23-1.630.900030.160.00.02.980.07.1900018.10.6176.9321.090.5762.11-0.29-31.82-126.1317.810.2357.050.43-0.272.38
22Q3 (15)4.45-53.019.8815.36-0.713.163.133.36.100010.2-13.34-1.160.35600.09.385.05.495.7111.215.77-6.437.73-8.524.46131.299.4822.9383.598.077.300030.160.00.02.980.07.1900017.991.9873.9820.971.759.83-0.2233.33-153.6617.772.6665.30.43-0.772.12
22Q2 (14)9.47-52.79124.4115.476.032.653.03-13.925.9400011.77-2.166.710.05-99.48-95.454.74-0.21-15.2110.60-1.86-34.08.45-0.8210.46119.923.7312.177.353.16-0.5500030.160.00.02.987.1940.5700-100.017.64-2.2268.4820.62-0.9661.09-0.33-925.0-135.4817.31-4.2651.840.43-5.333.78
22Q1 (13)20.06302.0291.814.5920.9821.583.5214.66-22.1200012.0313.4926.59.638854.551295.654.7525.66-0.2110.8018.46-35.868.528.418.83115.611.047.974.98-8.02.9800030.160.00.02.780.031.1300-100.018.0476.3445.7220.8260.0341.540.04-96.4-95.018.0859.4437.180.469.2813.37
21Q4 (12)4.9923.213.9612.06-19.01-10.933.074.07-30.2300010.62.7122.97-0.11-134.3871.053.78-20.08-23.179.12-23.9-49.847.866.2216.96114.427.136.6481.54.6210.3300030.160.00.02.780.031.1300-100.010.23-1.06-12.4913.01-0.84-7.21.11170.7370.7711.345.49-8.10.42-0.523.4
21Q3 (11)4.05-4.0345.6814.89-1.1933.92.953.1535.3200010.32-6.4482.650.32-70.91-81.924.73-15.3837.511.98-25.39-27.567.4-3.275.26106.8-0.177.7577.90.1513.4600030.160.00.02.7831.1331.130-100.0-100.010.34-1.24-13.1813.122.5-7.870.41-55.91612.510.75-5.7-9.130.420.843.75
21Q2 (10)4.22-17.5824.1215.0725.5846.882.86-36.7317.700011.0315.98145.661.159.42-79.935.5917.4491.4416.06-4.6348.497.656.69-1.67106.98-0.168.5977.786.8315.2300030.160.00.02.120.000.210.0010.47-15.43012.8-12.98-8.440.9316.25316.2811.4-13.512751.160.423.421.6
21Q1 (9)5.126.6767.3212.0-11.37-45.854.522.73-51.760009.5110.3214.440.69281.58256.824.76-3.250.2116.84-7.3625.417.176.7-12.99107.15-0.141.8272.81-1.430.9600030.160.00.02.120.012.170.210.0012.385.952.6514.714.9247.10.823.08256.8613.186.8173.420.40-0.33-8.76
20Q4 (8)4.872.66-6.6113.5421.76-37.344.4101.83-53.440008.6252.57266.81-0.38-121.4726.924.9243.02-17.3118.189.924.356.72-4.41-27.82107.38.2513.473.877.5911.2800030.160.00.02.120.000.210.0011.69-1.85014.02-1.5434.290.65912.5409.5212.344.315976.190.41-0.19-8.32
20Q3 (7)2.78-18.24-51.8211.128.38-41.572.18-10.29-31.010005.6525.84-52.321.77-67.7276.63.4417.81-39.9716.5452.9207.03-9.64-21.1999.120.611.6768.661.723.0900030.160.00.02.12012.170.210011.91031.1714.241.8629.69-0.0881.4-153.3311.832851.1628.170.41-1.25-6.33
20Q2 (6)3.411.11-48.4810.26-53.7-32.012.43-74.07-8.650004.49-45.97-65.115.481345.455081.822.92-38.53-46.4210.81-19.4507.78-5.58-18.4598.52-6.380.8967.5-6.41-0.2400030.160.00.00-100.0-100.00000-100.0-100.013.9839.816.4-0.4315.69-258.33-0.43-105.66-104.30.41-7.12-4.22
20Q1 (5)3.06-40.47-62.3222.162.5551.689.37-0.85197.460008.31253.62-39.08-0.4415.38-117.814.75-20.17-26.713.43-8.1408.24-11.49-16.0105.2311.2112.8272.128.6511.3800030.160.00.01.89035.000-100.08.110-36.6410.0-4.21-29.78-0.51-142.861.927.63719.05-38.110.440.156.72
19Q4 (4)5.14-10.920.021.6113.560.09.45199.050.0000.02.35-80.170.0-0.52-210.640.05.953.840.014.6200.09.314.370.094.62-2.940.066.38-0.330.0000.030.160.00.00-100.00.0000.00-100.00.010.44-4.920.0-0.21-240.00.0-0.21-102.280.00.441.970.0

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