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)8.25100.730.2-50.0000064.62-0.892.5315.020.84-21.5732.25-20.867.78-19.712.7420.188.12-39.180.080.019.590.03.257.260.5-25.376.1544.039.924.37-0.7205.4344.030.000
2022 (9)4.1184.30.4-96.12000065.223.372.2026.5720.7740.75-2.19.69-28.82.2816.9213.35-19.720.08-42.8619.5925.663.030.00.6713.564.2799.537.9638.43-0.503.77156.460.000
2021 (8)2.23-39.0710.31247.14000052.85-13.71-1.15022.026.7341.6346.8713.6140.741.95-0.5116.63167.360.14366.6715.590.03.031.680.59-27.162.14-40.225.75-21.98-0.6701.47-50.840.000
2020 (7)3.664.872.97-23.85000061.251.590.63-52.6317.36-15.4428.34-16.779.67-0.721.96-1.016.22103.270.03200.015.59-4.32.984.930.8180.03.58-12.047.370.0-0.5902.99-8.280.04-51.17
2019 (6)3.49-17.13.95.41000060.29-2.541.3320.9120.534.0534.056.769.74-3.281.98-0.53.068.510.01-50.016.29-4.122.844.030.4545.164.076.827.377.43-0.8103.26-2.980.08-26.77
2018 (5)4.21-21.163.7146.67000061.8627.811.1-48.3619.7334.6831.895.3710.0729.941.99-0.52.8234.290.02-50.016.990.02.738.330.313.333.810.266.863.63-0.4503.36-3.720.1012.63
2017 (4)5.34-11.741.57.14000048.413.222.137.5814.6526.430.2711.657.7523.022.0-0.52.1-11.760.040.016.990.02.528.620.303.825.836.6223.74-0.3103.4928.310.09-37.18
2016 (3)6.0581.681.4-6.67000042.7531.861.98182.8611.5931.5627.11-0.236.325.752.01-0.992.38-15.00.04100.016.99-4.52.323.11003.0246.65.3524.13-0.302.7225.350.150
2015 (2)3.339.181.5-40.00.36-48.570032.427.420.7-46.158.81-3.1927.17-9.885.0124.942.03-0.492.817.150.02-50.017.79-1.172.256.13002.0627.954.3112.530.11120.02.1730.720.000
2014 (1)3.0515.092.5-11.030.700030.1812.991.335.429.11.930.15-9.814.015.252.04-0.492.39-55.410.04-20.018.0-1.212.122.910.1-9.091.61155.563.8336.790.0501.66213.210.000
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)8.2544.23100.730.2-66.67-50.000000018.072.03-22.350.7-14.6352.1720.842.06-21.5732.2610.27-20.857.78-7.05-19.712.7421.7820.188.12-20.55-39.180.0860.00.019.590.00.03.250.07.260.50.0-25.376.1512.8444.039.97.6124.37-0.72-50.0-44.05.439.2644.030.0000
23Q3 (19)5.7225.7149.350.6-45.45-45.4500000017.7131.194.850.827.89-36.4320.4223.68-4.829.2522.23-19.168.377.03-40.972.25-0.4430.0610.224.07-25.780.05-16.67-58.3319.590.00.03.250.07.260.50.0-25.375.4517.7143.049.29.7922.67-0.4844.19-50.04.9731.8342.410.0000
23Q2 (18)4.55-15.2731.51.1-54.17-67.6500000013.5-11.941.660.76204.0100.016.51-14.19-0.3623.93-14.46-18.537.82-12.23-33.52.26-0.4430.649.823.48-30.010.06-14.29-45.4519.590.00.03.257.267.260.5-25.37-15.254.632.4378.768.382.0734.94-0.86-95.45-104.763.77-7.673.730.0000
23Q1 (17)5.3730.66-11.532.4500.0-69.500-100.000015.33-34.1230.360.25-45.65257.1419.24-27.5912.6527.98-31.35-11.58.91-8.05-28.432.27-0.4416.419.49-28.91-30.270.07-12.5-46.1519.590.00.03.030.00.00.670.013.564.525.85104.528.213.1440.82-0.4412.0-76.04.088.22108.160.0000
22Q4 (16)4.117.3184.30.4-63.64-96.1200000023.2737.7734.120.46-64.34231.4326.5723.8720.7740.7512.62-2.099.69-31.66-28.82.2831.7916.9213.35-3.05-19.720.08-33.33-42.8619.590.025.663.030.00.00.670.013.564.2712.0799.537.966.1338.43-0.5-56.2525.373.778.02156.460.0000
22Q3 (15)3.8310.6950.791.1-67.65-82.4600000016.8927.1820.471.29239.47352.9421.4529.4527.9836.1823.189.9814.1820.58-0.211.730.0-11.2813.77-1.8573.640.129.0920.019.590.025.663.030.00.00.6713.5613.563.8147.153.637.520.7722.95-0.3223.8158.443.4960.83104.090.0000
22Q2 (14)3.46-43.041.223.4-56.8-0.580-100.0000013.2812.9321.830.38442.86188.3716.57-2.9921.5729.37-7.0813.8311.76-5.54-4.391.73-11.28-11.7314.033.09101.580.11-15.3810.019.590.025.663.030.01.680.590.0-27.162.5917.19-21.046.216.52-12.16-0.42-68.044.742.1710.71-13.890.0000
22Q1 (13)6.07172.299.027.87-23.67184.123.280000011.76-32.2211.050.07120.0-46.1517.08-22.3622.4431.61-24.0431.9512.45-8.5218.011.950.0-0.5113.61-18.1694.710.13-7.14333.3319.5925.6625.663.030.01.680.590.0-27.162.213.27-40.435.831.39-22.27-0.2562.6962.691.9633.33-35.530.000-100.0
21Q4 (12)2.23-12.2-39.0710.3164.43247.1400000017.3523.7512.44-0.3531.37-45.8322.031.2626.7341.6226.546.8413.61-4.2240.741.950.0-0.5116.63109.71167.360.1440.0366.6715.590.00.03.030.01.680.590.0-27.162.14-13.71-40.225.75-5.74-21.98-0.6712.99-13.561.47-14.04-50.840.000-100.0
21Q3 (11)2.543.67-38.26.2783.33109.000000014.0228.62-11.82-0.51-18.6-288.8916.7622.96-3.1232.9027.521.3414.2115.5342.961.95-0.51-1.027.9313.94167.00.10.0900.015.590.00.03.031.681.680.59-27.16-27.162.48-24.39-35.256.1-13.72-19.95-0.77-1.328.331.71-32.14-42.810.000-100.0
21Q2 (10)2.45-19.67-14.633.4223.47-22.2700000010.92.93-33.17-0.43-430.77-202.3813.63-2.29-34.8225.807.71-22.1712.316.5932.541.960.0-0.516.96-0.43132.00.1233.33900.015.590.00.02.980.00.00.810.00.03.28-11.59-7.877.07-5.73-3.81-0.76-13.4327.622.52-17.110.40.00-100.0-100.0
21Q1 (9)3.05-16.672.352.77-6.73-37.0500000010.59-31.37-22.190.13154.17-27.7813.95-19.64-23.9823.96-15.48-21.6710.559.18.761.960.0-0.516.9912.38130.690.030.0200.015.590.0-2.22.980.04.930.810.080.03.713.63-9.957.51.761.08-0.67-13.5626.373.041.67-5.30.04-1.3-52.73
20Q4 (8)3.66-10.954.872.97-1.0-23.8500000015.43-2.96-14.18-0.24-188.89-132.4317.360.35-15.4428.344.52-16.789.67-2.72-0.721.96-0.51-1.016.22109.43103.270.03200.0200.015.590.0-4.32.980.04.930.810.080.03.58-6.53-12.047.37-3.280.0-0.5929.7627.162.990.0-8.280.04-2.07-51.17
20Q3 (7)4.1143.2160.553.0-31.82-5.6600000015.9-2.514.810.27-35.71-6.917.3-17.26-5.8227.12-18.2109.947.1117.911.970.0-0.512.97-1.0-3.880.010.0-50.015.590.0-4.32.980.04.930.810.080.03.837.5815.027.623.6714.93-0.8420.0-16.672.9919.1214.560.04-53.79-48.94
20Q2 (6)2.87-3.69-26.794.40.038.3600000016.3119.8423.190.42133.33121.0520.9113.9533.733.158.409.28-4.33-7.21.970.0-0.513.0-0.99-3.850.010.0-50.015.59-2.2-4.32.984.934.930.8180.080.03.56-13.5917.117.35-0.9415.93-1.05-15.38-169.232.51-21.81-5.280.085.8511.8
20Q1 (5)2.98-14.61-26.784.412.8233.3300000013.61-24.3-2.020.18-75.6880.018.35-10.6210.3430.58-10.209.7-0.41-3.481.97-0.51-1.013.03-0.98-3.810.010.0-50.015.94-2.15-2.152.840.04.030.450.045.164.121.2314.767.420.6811.75-0.91-12.35-225.03.21-1.53-3.020.081.95-27.96
19Q4 (4)3.4936.330.03.922.640.0000.0000.017.9818.520.00.74155.170.020.5311.760.034.0600.09.7415.540.01.980.00.03.06-0.970.00.01-50.00.016.290.00.02.840.00.00.450.00.04.0722.220.07.3711.160.0-0.81-12.50.03.2624.90.00.082.40.0

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