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)1.47-63.070.43-48.190.080.0007.39-6.461.12-23.290.4968.976.6380.630.37-5.130.800.27-50.91002.4519.510.5915.69000.93-23.771.52-12.140.0620.00.99-22.050.000
2022 (9)3.98122.350.8300.08-27.27007.9-3.31.4624.790.293.573.677.110.3921.88000.55-71.050.02-33.332.0532.260.5134.21001.2243.531.7333.080.0501.2764.940.000
2021 (8)1.79-25.1000.11-35.29008.1727.261.17515.790.2840.03.4310.010.3218.52001.9-24.00.0301.5518.320.3815.150.0700.85254.171.3128.07-0.0800.77305.260.000
2020 (7)2.39-4.40.4800.17325.0006.42-35.020.19-84.030.2-64.293.12-45.040.27-41.3002.5296.83001.310.00.3313.79000.24-48.940.57-25.0-0.0500.19-57.780.000
2019 (6)2.560.26000.04-50.0009.8840.941.1926.60.56154.555.6780.60.4627.78000.63-8.7001.3145.560.29163.64000.47-51.550.76-29.63-0.0200.45-53.120.000
2018 (5)1.5625.810.2-50.00.0833.331.211.687.0176.570.9495.830.2229.413.14-26.710.3633.33000.6923.21000.9200.00.1183.33000.973.191.088.0-0.0100.964.350.000
2017 (4)1.2413.760.4300.00.0620.01.1903.9700.4800.1741.674.2800.2768.75000.56-11.11000.30.00.06500.0000.9484.311.092.31-0.0200.9280.390.000
2016 (3)1.0900.100.0500000000.1200.0000.160000.6300.0100.300.010000.5100.520000.5100.000
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)1.47-45.15-63.070.43-4.44-48.190.080.00.00001.61-21.84-13.440.1-78.72-56.520.4919.5168.976.6423.5680.640.378.82-5.130.80.000.27-30.77-50.910-100.0-100.02.450.019.510.590.015.690000.9310.71-23.771.526.29-12.140.06-45.4520.00.994.21-22.050.0000
23Q3 (19)2.6835.35-42.120.4550.0-42.310.080.00.00002.063.0-3.290.4738.24-17.540.41-4.657.895.37-3.7813.980.346.259.680.8000.39-23.53-37.10.010.0-50.02.450.019.510.590.015.690000.849.09-15.151.435.15-4.670.1157.1422.220.9513.1-12.040.0000
23Q2 (18)1.98-49.23-50.380.3-63.86-40.00.080.00.00002.016.96-9.910.3461.9-24.440.4322.8626.475.5826.3734.680.32-20.00.00000.51-3.77-33.770.01-50.0-50.02.4519.5119.510.590.031.1100-100.00.77-8.332.671.36-4.97.090.0775.0600.00.84-4.5510.530.0000
23Q1 (17)3.9-2.0135.420.830.000.080.00.00001.71-8.061.790.21-8.70.00.3520.6945.834.4220.2350.620.42.5633.330000.53-3.64-32.910.020.0-33.332.050.020.590.5915.6931.1100-100.00.84-31.1531.251.43-17.3423.280.04-20.0200.00.88-30.7146.670.0000
22Q4 (16)3.98-14.04122.350.836.4100.080.0-27.270001.86-12.68-8.370.23-59.65-28.120.29-23.683.573.68-22.047.380.3925.8121.880000.55-11.29-71.050.020.0-33.332.050.032.260.510.034.2100-100.01.2223.2343.531.7315.3333.080.05-44.44162.51.2717.5964.940.0000
22Q3 (15)4.6316.0478.080.7856.0290.00.080.0-33.330002.13-4.05-6.170.5726.6754.050.3811.7618.754.7113.7116.250.31-3.12-18.420000.62-19.48-70.050.020.00.02.050.032.260.5113.3334.210-100.0-100.00.9932.086.791.518.1153.060.09800.0228.571.0842.11134.780.0000
22Q2 (14)3.9938.5428.710.5000.080.0-63.640002.2232.140.910.45114.2936.360.3441.6747.834.1541.3235.930.326.67-5.880000.77-2.53-66.380.02-33.330.02.0520.5956.490.450.028.570.080.060.00.7517.1919.051.279.4823.30.01125.0114.290.7626.6735.710.0000
22Q1 (13)2.8860.894.7300-100.00.08-27.27-60.00001.68-17.240.00.21-34.3840.00.24-14.29-14.292.93-14.29-31.370.3-6.2536.360000.79-58.42-67.620.030.001.79.6829.770.4518.4228.570.0814.2960.00.64-24.71113.331.16-10.7765.71-0.0450.020.00.6-22.08140.00.0000
21Q4 (12)1.79-31.15-25.10-100.0-100.00.11-8.33-35.290002.03-10.5716.670.32-13.51255.560.28-12.540.03.42-15.6-16.650.32-15.7918.520001.9-8.21-24.00.0350.001.550.018.320.380.015.150.070.000.8560.38254.171.332.65128.07-0.08-14.29-60.00.7767.39305.260.0000
21Q3 (11)2.6-16.1315.560.20-66.670.12-45.45140.000-100.02.273.1818.230.3712.1215.620.3239.1314.294.0632.96-54.660.3811.7646.1500-100.02.07-9.61158.750.020.0100.01.5518.3218.320.388.5715.150.0740.000.53-15.87278.570.98-4.85108.51-0.070.0-75.00.46-17.86360.00.0000
21Q2 (10)3.112.7329.170-100.0-100.00.2210.0633.330002.230.9581.820.33120.0466.670.23-17.86-14.813.05-28.64-86.330.3454.5521.4300-100.02.29-6.15263.490.02001.310.00.00.350.06.060.050.000.63110.0470.591.0347.14586.67-0.07-40.0-133.330.56124.0380.00.0000
21Q1 (9)2.7515.0600.480.000.217.6500001.68-3.4500.1566.6700.2840.004.274.0900.22-18.5200002.44-2.400001.310.000.356.0600.05000.325.000.722.810-0.050.000.2531.5800.0000
20Q4 (8)2.396.2200.48-20.000.17240.000-100.001.74-9.3800.09-71.8800.2-28.5704.11-54.0900.273.8500-100.002.5212.500-100.001.310.000.330.000000.2471.4300.5721.280-0.05-25.000.1990.000.0000
20Q3 (7)2.25-6.2500.666.6700.0566.6700.08001.9258.6800.32455.5600.283.708.95-59.9100.26-7.1400.03-50.000.826.9800.01001.310.000.330.000000.14182.3500.47213.330-0.04-33.3300.1150.000.0000
20Q2 (6)2.4000.36000.03000001.2100-0.09000.270022.31000.28000.06000.63000001.31000.3300000-0.17000.1500-0.0300-0.2000.0000

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