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)6.0511.424.267.583.1313.00010.53-24.30.3-72.971.56-45.4514.81-27.955.54-9.9218.7215.8412.07-4.130.12-7.6917.152.020.19171.431.41123.810.34-72.361.940.52-1.70-1.3600.000
2022 (9)5.43-7.343.96-17.672.77-69.150013.913.651.11101.822.86-14.8820.56-17.886.1532.5416.1610.2312.59181.660.13-7.1416.814.020.07600.00.63425.01.23119.641.93175.71-1.510-0.2800.000
2021 (8)5.86-41.874.8118.478.98272.610013.427.790.55816.673.362.1325.04-5.254.646.9114.6612.684.47-61.70.14-6.6716.163.390.0100.12140.00.56522.220.7400.0-2.620-2.0600.000
2020 (7)10.0847.84.06-0.732.41534.210012.45-45.750.06-78.573.29-23.8426.4340.394.34-19.4813.015.0911.67-11.720.150.015.630.0000.050.00.0900.14180.0-2.090-2.000.000
2019 (6)6.8253.264.09-19.010.38-96.650.2847.3722.95-12.640.28600.04.32-45.0418.82-37.095.39-29.0812.3891.0513.2200.15-11.7615.630.0000.050000.050.0-1.180-1.1800.000
2018 (5)4.45-35.045.0562.3811.36232.160.19-88.0526.2721.450.04100.07.8636.9329.9212.757.64.46.4873.26000.176.2515.630.000000.0500.050-1.190-1.1400.000
2017 (4)6.8517.73.11-20.873.4201.59117.8121.635.720.02-66.675.740.5326.54-4.917.2825.953.741.9111.639.590.16-40.7415.630.00000-0.010-0.010-1.020-1.0300.000
2016 (3)5.82-16.863.9342.39000.73-1.3520.4674.280.0605.7178.4427.912.395.78-15.743.672.88.31337.370.2735.015.630.00000-2.430-2.430-0.120-2.5500.020
2015 (2)7.040.282.76-55.487.1533.930.742.7811.74-7.78-0.7903.2-23.8127.26-17.386.86-3.383.571.421.9-71.810.2-4.7615.638.69000.210.0-2.690-2.4800.5438.46-2.150-0.000
2014 (1)4.9922.916.22.821.12833.330.727.4612.73-5.42-1.204.27.4232.9913.587.1-2.743.524.146.74-15.640.210.014.385.12000.210.0-1.880-1.6800.390-1.4900.01-3.87
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)6.05-19.2311.424.26-35.067.583.133.6413.00001.33-70.18-35.441.03642.11368.181.56-61.0-45.4514.80-58.3-28.075.54-9.18-9.9218.729.4115.8412.07-2.74-4.130.120.0-7.6917.150.02.020.190.0171.431.410.0123.810.34147.22-72.361.94120.450.52-1.7-261.7-12.58-1.36-14.29-385.710.0000
23Q3 (19)7.4955.392.186.5616.9333.63.0263.24-2.890004.4643.8710.12-0.1932.14-150.04.014.616.6735.4910.4430.616.1-28.495.917.111.186.9412.41-5.41-0.960.120.0-14.2917.150.02.020.190.0171.431.410.0123.81-0.72-35.85-180.90.88-17.76-44.65-0.4748.9117.54-1.1917.93-471.880.0000
23Q2 (18)4.82-9.062.125.6131.692.191.8598.92-39.940003.187.88-45.71-0.28-7.69-171.793.4978.97-39.332.14121.99-9.798.538.3932.2516.912.5512.2813.12-6.157.540.120.0-14.2917.152.022.020.19171.43171.431.41123.81123.81-0.53-154.64-203.921.07-35.93-11.57-0.9228.1248.89-1.45-367.74-12.40.0000
23Q1 (17)5.3-2.3914.224.267.58-11.80.93-66.43-69.810001.65-19.9-20.67-0.26-218.18-316.671.95-31.82-42.6514.48-29.64-43.27.8727.9712.9116.492.0411.1213.9811.0433.270.12-7.69-14.2916.810.04.020.070.0600.00.630.0425.00.97-21.1442.651.67-13.47103.66-1.2815.2339.91-0.31-10.7178.620.0000
22Q4 (16)5.43-25.92-7.343.96-19.35-17.672.77-10.93-69.150002.06-49.145.10.22-42.11-35.292.86-23.73-14.8820.58-24.28-17.826.156.7732.5416.161.010.2312.590.48181.660.13-7.14-7.1416.810.04.020.070.0600.00.630.0425.01.2338.2119.641.9321.38175.71-1.51-164.9142.37-0.28-187.586.410.0000
22Q3 (15)7.3355.332.794.91-10.5621.843.110.97-69.150004.05-29.07-36.620.38-2.56-9.523.75-34.78-35.0127.17-23.72-36.475.76-10.736.8216.06.2424.3212.532.7166.030.140.00.016.810.07.550.070.000.630.01160.00.8974.51206.91.5931.4367.65-0.5768.3377.990.32124.81113.910.0000
22Q2 (14)4.721.72-12.275.4913.66156.543.080.0-72.20005.71174.5296.220.39225.03800.05.7569.1287.9135.6339.7855.086.45-7.46-3.4415.061.4819.8112.216.3157.930.140.0-6.6716.814.027.550.07600.000.63425.01160.00.51-25.0492.311.2147.561612.5-1.815.4931.82-1.2911.0353.430.0000
22Q1 (13)4.64-20.82-51.414.830.4210.783.08-65.727.80002.086.12-3.70.12-64.71154.553.41.1938.7825.491.836.496.9750.2251.1914.841.2316.1210.49134.68-10.270.140.0-6.6716.160.03.390.010.000.120.0140.00.6821.43585.710.8217.141011.11-2.1318.78.58-1.4529.6141.30.0000
21Q4 (12)5.866.16-41.874.8119.3518.478.98-10.91272.610001.96-69.33-3.450.34-19.05326.673.36-41.772.1325.04-41.46-5.254.6410.216.9114.6613.9112.684.47-5.1-61.70.140.0-6.6716.163.393.390.01000.12140.0140.00.5693.1522.220.7105.88400.0-2.62-1.16-25.36-2.0610.43-3.00.0000
21Q3 (11)5.522.6-22.84.0388.320.7510.08-9.0300006.39119.592.730.424100.0-23.645.7788.56-14.2642.7786.19-15.794.21-36.98-8.4812.872.393.294.71-0.42-66.710.14-6.67-6.6715.630.00.00000.050.00.00.29323.0831.820.34525.025.93-2.591.89-17.19-2.316.97-15.580.0000
21Q2 (10)5.38-43.66-18.362.14-50.92-35.9311.08359.751357.890002.9134.727.380.01104.550.03.0624.9-18.8322.9723.02-25.96.6844.9-18.9312.57-1.645.364.73-59.54-64.810.150.0-6.2515.630.00.00000.050.00.0-0.137.1460.61-0.0811.1171.43-2.64-13.3-48.31-2.77-12.15-31.280.0000
21Q1 (9)9.55-5.2646.924.367.3955.712.410.0534.210002.166.444.97-0.22-46.6735.292.45-25.53-35.5318.67-29.33-14.544.616.22-24.4312.78-1.7714.3111.690.17-15.90.150.0-11.7615.630.00.00000.050.00.0-0.14-255.5658.82-0.09-164.2968.97-2.33-11.48-7.87-2.47-23.51.20.0000
20Q4 (8)10.0840.9847.84.061.5-0.732.410534.2100-100.02.03-67.36-28.27-0.15-127.27-160.03.29-51.11-23.8426.43-47.9740.334.34-5.65-19.4813.014.415.0911.67-17.53-11.720.150.00.015.630.00.00000.050.00.00.09-59.0900.14-48.15180.0-2.095.43-77.12-2.0-0.5-69.490.0000
20Q3 (7)7.158.537.54.019.76-19.840-100.0000-100.06.22129.5221.250.555400.006.7378.51-9.7950.7963.8304.6-44.17-39.0712.464.4484.8714.155.2821.150.15-6.25-6.2515.630.00.00000.050.00.00.22166.67181.480.27196.43222.73-2.21-24.16-225.0-1.995.69-109.470.0000
20Q2 (6)6.591.3847.433.3419.29-34.120.76100.0-54.7600-100.02.7181.88-65.870.01102.94-97.33.77-0.79-56.4731.0041.8808.2435.08-22.7711.936.7176.4813.44-3.3125.840.16-5.880.015.630.00.00000.050.00.0-0.332.94-22.22-0.283.45-27.27-1.7817.59-304.55-2.1115.6-197.180.0000
20Q1 (5)6.5-4.6932.922.8-31.54-43.550.380.0-96.650-100.0-100.01.49-47.35-78.84-0.34-236.02.863.8-12.04-49.421.8516.0406.113.17-38.3211.18-9.6968.6313.95.1400.1713.336.2515.630.00.00000.050.00-0.34042.37-0.29-680.050.85-2.16-83.05-340.82-2.5-111.86-131.480.0000
19Q4 (4)6.8231.150.04.09-18.040.00.3800.00.28-37.780.02.83-44.830.00.2500.04.32-42.090.018.8300.05.39-28.610.012.3883.680.013.2213.180.00.15-6.250.015.630.00.0000.00.050.00.00100.00.00.05122.730.0-1.18-73.530.0-1.18-24.210.00.0000.0

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