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)11.38-25.2851.119.9532.59111.90025.53-63.365.21-73.490.17183.330.67673.31143.9711.04142.282.8636.74-30.140.2-4.7647.420.017.4413.10.1812.558.56-6.7476.18-2.790.31-44.6458.87-7.070.000
2022 (9)15.23101.9942.6-11.2515.38-26.760069.6879.7719.65132.820.06-88.240.09-93.46129.66-21.51138.3311.6652.599.330.21-19.2347.420.015.426.130.16-27.2762.7927.9978.3722.820.5621.7463.3527.930.000
2021 (8)7.54-2.3348.07.9121.0-23.080038.7639.838.4438.360.51-45.161.32-60.78165.2-20.79123.8834.4348.1-5.870.26-10.3447.420.014.534.610.22144.4449.067.4263.816.970.4670.3749.527.790.000
2020 (7)7.72-11.7744.48115.427.3810.00027.72-53.116.1-54.410.9343.083.35205.15208.5522.5592.153.2751.1-14.880.29-9.3847.42-20.0113.8910.680.09125.045.674.6859.656.10.27-80.8545.942.00.000
2019 (6)8.7513.6420.65-29.763.0-93.570059.12-26.1113.38-55.470.65-40.371.10-19.3170.18-10.4189.236.7160.03251.050.32-11.1159.28-20.012.5531.550.04-69.2343.6331.6556.2231.291.41-9.0345.0429.840.000
2018 (5)7.7-23.029.418.9846.6333.230080.0122.9230.0515.221.09-80.221.36-83.91189.96-13.3683.6236.5217.1-36.190.36-12.274.120.09.5437.460.13033.1415.9142.8220.551.55-36.9934.6911.720.000
2017 (4)10.0107.924.71-15.7235.080.970065.09101.3926.08202.555.51480.08.47188.0219.25-8.561.2596.5726.8-34.490.41061.754.826.9414.330028.59207.4235.52130.952.4625.5131.05175.750.000
2016 (3)4.8155.1629.32100.1419.3416.580032.32114.898.62114.960.951087.52.94452.6239.638.5731.1615.8840.91-24.170058.910.06.077.05009.3129.0615.3858.071.9636.1111.26104.730.000
2015 (2)3.1-2.8214.65-35.016.59-36.680015.0454.574.0100.08-60.00.53-74.12220.7112.9426.897.3953.9530.950058.910.05.67-29.74004.0609.7371.61.4482.285.500.000
2014 (1)3.197.0522.54-19.726.2-25.99009.7317.23-2.3700.2122.222.0689.56195.432.4725.0480.2741.279.440.010.058.910.08.07-12.1900-2.3905.67-29.740.79119.44-1.600.000
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
23Q4 (20)11.38-18.19-25.2851.18.4919.9532.59-12.13111.90004.37-14.31-88.321.3649.45-87.450.17-59.52183.330.67-7.16673.31143.972.7911.04142.2811.282.8636.7427.84-30.140.20.0-4.7647.420.00.017.440.013.10.180.012.558.562.41-6.7476.181.84-2.790.31-39.22-44.6458.872.05-7.070.0000
23Q3 (19)13.9145.0544.7547.110.565.1337.09-8.74352.320005.133.51-48.640.91259.65-62.70.42110.075.00.72127.3230.35140.061.64-3.4127.86-0.56-7.8428.7438.91-63.480.2-4.76-9.0947.420.00.017.440.013.10.180.012.557.181.6910.1774.81.2710.850.5130.77-27.1457.691.899.680.0000
23Q2 (18)9.59-41.983.7942.60.0-10.3240.64179.1200003.82-68.79-61.34-0.57-116.29-123.650.2300.0-54.550.32338.24-68.39137.81.7-5.12128.580.02-6.9320.69-60.66-70.940.210.0-8.747.420.00.017.4413.113.10.1812.512.556.23-15.6513.973.86-10.1913.720.39-31.58-44.2956.62-15.7813.080.0000
23Q1 (17)16.538.5473.2742.60.0-10.3214.56-5.33-9.000012.24-67.27-1.843.5-67.71-11.620.05-16.67-79.170.07-16.39-87.29135.494.5-15.85128.55-7.073.7952.590.05.810.210.0-12.547.420.00.015.420.06.130.160.0-27.2766.666.1625.1882.244.9420.940.571.79-58.3967.236.1223.090.0000
22Q4 (16)15.2358.48101.9942.6-4.91-11.2515.3887.56-26.7600037.4276.64229.8110.84344.26287.140.06-75.0-88.240.09-84.35-93.45129.66-10.57-21.51138.33-0.311.6652.59-33.179.330.21-4.55-19.2347.420.00.015.420.06.130.160.0-27.2762.7920.9827.9978.3716.1422.820.56-20.021.7463.3520.4427.930.0000
22Q3 (15)9.614.023.8444.8-5.68-37.338.20-65.830009.930.51-4.432.441.240.00.24-45.45-68.420.55-44.88-72.09144.99-0.17-27.49138.740.4350.8778.6910.52213.510.22-4.35-18.5247.420.00.015.420.06.130.160.0-27.2751.95.1212.3967.483.910.770.70.0133.3352.65.0513.170.0000
22Q2 (14)9.24-3.1447.8447.50.0-30.850-100.0-100.00009.88-20.7721.082.41-39.1465.070.4483.33-42.111.0076.18-54.42145.23-9.8-28.71138.1511.5550.3371.243.26136.540.23-4.17-17.8647.420.00.015.426.1311.020.16-27.2777.7849.37-7.290.6964.95-4.493.080.7-48.91169.2350.07-8.331.580.0000
22Q1 (13)9.5426.5335.3247.5-1.04-30.416.0-23.81433.3300012.479.9640.433.9641.43127.590.24-52.94-40.00.57-56.93-57.85161.01-2.54-21.35123.85-0.0234.4749.73.337.810.24-7.69-14.2947.420.00.014.530.04.610.220.0144.4453.258.5412.2968.06.5710.731.37197.83251.2854.6210.314.240.0000
21Q4 (12)7.54-2.84-2.3348.0-32.857.9121.0-12.5-23.0800011.349.141.982.814.751.080.51-32.89-45.161.32-33.28-60.79165.2-17.38-20.79123.8834.7134.4348.191.63-5.870.26-3.7-10.3447.420.00.014.530.04.610.220.0144.4449.066.247.4263.814.746.970.4653.3370.3749.526.547.790.0000
21Q3 (11)7.7624.1615.371.484.0666.3124.026.326.6700010.3927.3358.872.4467.1296.770.760.0-2.561.97-9.99-27.76199.95-1.85-3.0591.960.07-5.125.1-16.61-40.240.27-3.57-3.5747.420.00.014.534.614.610.22144.44144.4446.18-5.817.8560.92-3.327.250.315.38100.046.48-5.78.170.0000
21Q2 (10)6.25-11.3514.4768.690.64105.4719.0533.33-43.50008.16-8.11153.421.46-16.09661.540.7690.0-12.642.1962.955.03203.72-0.4916.1391.9-0.22-5.2730.1-34.7122.360.280.0-3.4547.420.0-20.0113.890.00.00.090.00.049.033.418.4963.012.6113.820.26-33.33-66.6749.293.116.910.0000
21Q1 (9)7.05-8.6813.3468.2553.44142.023.0-89.01-93.350008.88-20.1429.821.74-37.18-26.270.4-56.99-83.741.34-59.94-70.03204.72-1.8416.8392.1-0.053.2346.1-9.78315.320.28-3.45-6.6747.420.0-20.0113.890.010.680.090.0125.047.423.833.1161.412.954.830.3944.4462.547.814.073.420.0000
20Q4 (8)7.7214.71-11.7744.483.49115.427.321.33810.000011.1270.03-7.182.77123.391.840.9319.2343.083.3522.93205.1208.551.1222.5592.15-4.93.2751.121.67-14.880.293.57-9.3847.420.0-20.0113.890.010.680.090.0125.045.676.664.6859.655.026.10.2780.0-80.8545.946.912.00.0000
20Q3 (7)6.7323.26-30.4842.9828.5783.6822.5-33.1-28.570006.54103.11-66.771.24576.92-73.780.78-10.34-22.772.7330.880206.2517.5719.5496.9-0.118.0442.070.7340.470.28-3.45-15.1547.42-20.01-36.0113.890.010.680.090.0125.042.823.484.7256.82.66.230.15-80.77-88.8942.971.921.730.0000
20Q2 (6)5.46-12.22-39.1333.4318.5525.2133.63-25.4816.450003.22-52.92-80.32-0.26-111.02-107.830.87-64.63-34.592.09-53.50175.430.11-4.497.018.739.1824.6121.62-25.230.29-3.33-14.7159.280.0-20.013.8910.6810.680.09125.0125.041.38-10.0214.4755.36-5.513.580.78225.0-57.6142.16-8.810.980.0000
20Q1 (5)6.22-28.91-16.5128.236.5611.945.131404.3354.290006.84-42.9-38.322.36-13.24-9.232.46278.46148.484.48307.780175.232.97-6.689.22-0.015.8911.1-81.51-66.260.3-6.25-14.2959.280.0-20.012.550.031.550.040.0-69.2345.995.4128.6858.584.228.970.24-82.98-84.3146.232.6424.040.0000
19Q4 (4)8.75-9.610.020.65-11.750.03.0-90.480.0000.011.98-39.130.02.72-42.490.00.65-35.640.01.1000.0170.18-1.360.089.23-0.510.060.03100.770.00.32-3.030.059.28-20.00.012.550.00.00.040.00.043.636.70.056.225.140.01.414.440.045.046.630.00.0000.0

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