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)20.99-1.229.26-22.70000191.13-17.0610.53-36.1825.71-23.4813.45-7.7529.05-14.130.579.62000042.050.011.518.311.8-40.226.86-5.3940.16-2.33-1.82025.04-5.830.011.13
2022 (9)21.2527.0911.98-33.263.0-3.2300230.4323.5816.579.1533.643.114.5815.7933.833.840.5213.04000042.050.09.7210.713.013.7928.3947.8641.1233.2-1.8026.5964.240.01-10.0
2021 (8)16.72-11.7717.95133.423.1-53.0300186.466.659.2128.6323.4835.3312.5926.932.5817.110.4612.23.75-42.750042.050.08.786.552.9-13.4319.225.1630.8714.59-3.01016.1930.140.014.55
2020 (7)18.9526.847.69-30.156.6-3.2300174.842.367.166.0717.35-14.419.92-16.3827.820.760.4110.816.55-38.50042.050.08.247.993.3514.7315.34-7.3126.94-0.55-2.9012.44-5.760.011.7
2019 (6)14.9418.0111.01-17.536.82204.4600170.81-5.816.75-7.1520.27-12.5511.87-7.1627.61-6.970.372.7810.65-39.040042.050.07.6310.582.9217.2716.55-2.5927.092.69-3.35013.2-6.180.01-8.17
2018 (5)12.66-12.7513.353.012.2451.3500181.344.927.2725.7823.189.3412.784.2129.681.750.365.8817.47-26.780042.051.336.99.182.4922.0616.9915.8126.3814.55-2.92014.0715.520.017.4
2017 (4)14.516.3812.96-19.01.48-33.3300172.846.115.784.3321.22.9612.27-2.9629.17-14.630.340.023.86-35.770041.516.416.329.532.0487.1614.671.5923.038.12-2.49012.18-1.770.01-61.42
2016 (3)13.6422.4416.0-0.52.22-84.4400162.89-8.145.5456.9420.5915.3512.6425.5734.17-6.740.3421.4337.1522.160035.653.395.776.651.09179.4914.4425.0221.322.7-2.04012.418.550.02-12.8
2015 (2)11.14-26.5216.08-28.7914.27440.5300177.322.573.53-30.3717.85-6.2510.07-8.636.64-6.820.28-6.6730.41-15.970034.482.045.4110.180.39-36.0711.55-3.2717.36-0.57-1.09010.46-9.440.026.47
2014 (1)15.1634.2822.5832.512.64340.000172.889.975.0711.1819.04-1.0411.01-10.0139.3221.620.30.036.1911.150033.791.264.9110.340.61011.9414.717.4617.5-0.39011.5517.860.02-3.54
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)20.99-0.94-1.229.26-34.05-22.700-100.000045.18-7.7-10.182.05-17.0-12.0225.71-4.57-23.4813.45-2.01-7.7529.05-0.95-14.130.579.629.6200000042.050.00.011.50.018.311.80.0-40.226.869.54-5.3940.166.19-2.33-1.82-10.98-1.1125.049.44-5.830.01-4.261.13
23Q3 (19)21.19-12.9421.2914.04-25.52-31.2800-100.000048.956.97-16.282.47-11.79-53.3126.9415.37-24.2813.7320.97-13.2229.332.12-11.440.521.96-1.8900-100.000042.050.00.011.50.018.311.80.0-40.224.5211.2-0.8937.826.990.93-1.6415.0328.0722.8813.721.870.010.262.45
23Q2 (18)24.3416.4638.9318.8530.09-23.0300-100.000045.76-10.68-24.892.8-12.5-32.0423.35-28.13-32.9611.35-22.84-30.7528.72-6.14-8.390.51-1.9210.8700-100.000042.050.00.011.518.3118.311.8-40.2-40.222.0511.2513.3735.358.69.85-1.93-9.6623.7220.1211.4118.910.01-8.33-1.06
23Q1 (17)20.9-1.6532.1914.4920.95-19.680-100.0-100.000051.231.85-15.643.237.34-32.7732.49-3.3-0.2514.710.85-10.1930.6-9.55-7.130.520.04.000-100.000042.050.00.09.720.010.713.010.03.7919.82-30.1920.9332.55-20.8416.0-1.762.2216.5918.06-32.0826.470.0114.94-4.54
22Q4 (16)21.2521.6427.0911.98-41.36-33.263.00.0-3.2300050.3-13.9712.32.33-55.9521.3533.6-5.5643.114.58-7.8215.833.832.143.840.52-1.8913.040-100.0-100.000042.050.00.09.720.010.713.010.03.7928.3914.7547.8641.129.7433.2-1.821.0540.226.5918.3964.240.01-3.02-10.0
22Q3 (15)17.47-0.291.0420.43-16.5852.83.0400.0172.7300058.47-4.0226.835.2928.4103.4635.582.1581.1615.82-3.4746.3433.125.6542.330.5315.2235.92.3-61.34-65.1500042.050.00.09.720.010.713.010.03.7924.7427.244.8537.4716.4430.29-2.289.8827.1622.4632.7461.00.01-3.17-11.61
22Q2 (14)17.5210.82-3.3624.4935.7587.810.60.0-71.4300060.920.3128.854.12-13.4590.7434.836.9470.9916.390.0844.3531.35-4.8628.430.46-8.017.955.9529.35-15.600042.050.00.09.7210.7117.963.013.79-10.1519.4518.6733.5932.1814.6823.01-2.53-19.9116.7816.9218.4946.880.01-11.55-6.73
22Q1 (13)15.81-5.449.6418.040.574.130.6-80.65-88.2400060.7335.5925.764.76147.9288.1432.5738.7134.9816.3830.0419.6132.951.1436.160.58.721.954.622.67-25.8100042.050.00.08.780.06.552.90.0-13.4316.39-14.6432.1828.06-9.116.92-2.1129.930.1314.28-11.852.240.018.362.08
21Q4 (12)16.72-3.3-11.7717.9534.26133.423.1181.82-53.0300044.79-2.8411.951.92-26.1556.123.4819.5535.3312.5916.4926.932.5840.0117.110.4617.9512.23.75-43.18-42.7500042.050.00.08.780.06.552.90.0-13.4319.212.4125.1630.877.3414.59-3.013.83-3.7916.1916.0630.140.01-4.754.55
21Q3 (11)17.29-4.63-2.3713.372.5320.131.1-47.62-91.4700046.1-2.55.132.620.3720.9319.64-3.581.3910.81-4.78-2.1223.27-4.67-9.70.390.05.416.6-6.38144.4400042.050.00.08.786.556.552.9-13.43-13.4317.0817.317.0228.769.944.35-3.13-2.96-5.0313.9521.097.470.012.188.37
21Q2 (10)18.1325.73-4.5813.0425.877.412.1-58.82-72.3700047.28-2.097.192.16-14.62-39.6620.37-15.5810.3511.35-17.077.2324.410.87-5.310.39-4.8814.717.0513.71-24.600042.050.00.08.240.00.03.350.00.014.5617.425.4326.169.02.95-3.04-0.668.7111.5222.819.920.01-3.26.67
21Q1 (9)14.42-23.91-10.5510.3634.72-15.575.1-22.7338.5900048.2920.693.032.53105.691104.7624.1339.086.0213.6937.963.3724.2-13.014.760.410.010.816.2-5.34-55.0700042.050.00.08.240.07.993.350.014.7312.4-19.179.8324.0-10.919.94-3.02-4.14-2.039.38-24.612.610.0110.98-1.16
20Q4 (8)18.957.026.847.69-30.91-30.156.6-48.84-3.2300040.01-8.76-1.331.23-42.79-28.4917.35-10.43-14.419.92-10.15-16.3827.827.950.760.4110.8110.816.55142.59-38.500042.050.00.08.240.07.993.350.014.7315.34-3.88-7.3126.94-2.25-0.55-2.92.6813.4312.44-4.16-5.760.01-1.271.7
20Q3 (7)17.71-6.7935.9211.13-8.32-10.3112.969.7452.300043.85-0.592.382.15-39.94112.8719.374.93-2.0711.044.32025.77-0.04-2.830.378.828.822.7-71.12-73.2700042.050.00.08.240.07.993.350.014.7315.9615.577.1127.568.468.29-2.9810.518.0212.9823.8511.320.010.570.76
20Q2 (6)19.017.8730.412.14-1.0611.587.6106.52258.4900044.11-5.896.013.581604.7677.2318.46-18.89-4.4510.59-20.06025.7811.6-2.160.34-8.11-2.869.35-32.25-44.1800042.050.00.08.247.997.993.3514.7314.7313.8122.32-0.5825.4116.44.01-3.33-12.5-22.8810.4825.81-6.260.01-10.316.22
20Q1 (5)16.127.948.312.2711.44-17.483.68-46.0466.5200046.8715.592.290.21-87.79-89.522.7612.28-16.6913.2411.6023.1-16.33-16.550.370.02.7813.829.58-24.0900042.050.00.07.630.010.582.920.017.2711.29-31.78-38.9721.83-19.42-21.7-2.9611.64-17.938.33-36.89-47.90.0114.1921.96
19Q4 (4)14.9414.660.011.01-11.280.06.82-19.480.0000.040.55-5.320.01.7270.30.020.272.480.011.8700.027.614.110.00.378.820.010.655.450.0000.042.050.00.07.630.00.02.920.00.016.5511.070.027.096.440.0-3.35-3.40.013.213.210.00.01-2.180.0

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