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)18.6210.3712.69-22.15000081.3527.616.0664.2323.4119.0128.78-6.7315.40.650.76-2.56000.1110.011.330.04.987.562.54-22.0910.0770.117.627.54-3.1606.91104.440.29-7.93
2022 (9)16.8721.8116.3-5.89000063.75-23.133.6924.2419.67-6.3830.8521.7915.3-21.260.78-4.88000.1-16.6711.330.04.636.683.267.595.9214.2913.89.96-2.5403.3876.040.311.52
2021 (8)13.85-42.717.32-15.18000082.93-10.182.97-36.2721.01-26.8525.33-18.5519.4323.60.82-1.2000.12-14.2911.330.04.3412.143.03-10.365.18-12.212.55-4.56-3.2601.92-33.10.31-6.46
2020 (7)24.172.3720.4258.29000092.3320.074.6665.8428.7228.7931.117.2715.7221.770.830.0000.14-60.011.330.03.877.83.3840.255.924.4713.1522.44-3.0302.87111.030.33-13.74
2019 (6)23.6113.2912.976.712.00.00076.93.462.81-32.9422.32.0129.00-1.412.91-19.210.83-3.49000.35218.1811.330.03.5913.252.4167.364.74-18.8410.742.78-3.3801.36-60.350.381.72
2018 (5)20.8431.577.310.612.000074.333.84.1972.4321.861.0629.41-2.6315.9829.710.86-10.42000.11-15.3811.330.03.178.191.4439.815.8428.9210.4523.09-2.4103.4311.00.3813.73
2017 (4)15.84-6.116.6140.0000071.6120.72.43-39.721.634.830.21-13.1712.3252.10.96-5.88000.13-7.1411.330.02.9315.811.030.04.53-9.948.49-1.05-1.4403.09-27.460.333.92
2016 (3)16.87338.182.75129.17000059.3363.134.0348.7120.6481.0534.7910.998.119.121.0270.04.1700.140.011.339.682.5312.441.030.05.0350.68.5829.41-0.7704.2616.710.325348.55
2015 (2)3.850.01.271.43000036.376.072.7127.2311.430.4331.3422.986.818.880.6-1.64000.14-6.6710.330.02.2510.291.030.03.3414.786.6310.870.31-59.213.65-0.540.01-27.25
2014 (1)3.85-5.410.775.00.04-96.080034.2944.022.13326.08.7458.0525.499.745.723.810.61-52.71000.15-11.7610.330.02.042.511.030.02.91115.565.9836.530.7603.67182.310.01-49.47
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)18.62-2.1510.3712.69-3.13-22.1500000020.12-2.7122.681.34-25.9750.5623.410.5619.0128.78-4.04-6.7115.49.530.650.76-2.56-2.560000.110.010.011.330.00.04.980.07.562.540.0-22.0910.0715.2270.117.68.2427.54-3.16-31.67-24.416.918.99104.440.29-0.98-7.93
23Q3 (19)19.036.8520.9813.120.18-22.5800000020.68-5.9135.521.81-7.1881.023.28-1.2710.9629.99-8.17-6.9214.06-5.51-5.00.782.63-3.70000.110.00.011.330.00.04.980.07.562.540.0-22.098.7426.374.116.2612.626.05-2.427.49-14.836.3475.62116.380.29-3.01-7.4
23Q2 (18)17.81-11.445.8910.9-32.76-39.6500000021.9818.4333.941.95105.2682.2423.5820.3113.2632.6611.027.7514.886.51-15.840.76-2.56-6.170000.11-8.3310.011.330.00.04.987.567.562.54-22.09-22.096.920.7372.1414.44-2.1721.34-3.31-35.1-29.33.61-18.33147.260.30-3.7-3.64
23Q1 (17)20.1119.2136.916.21-0.55-8.9300000018.5613.1718.290.956.7430.1419.6-0.36-4.229.42-4.655.9813.97-8.69-29.760.780.0-3.70000.1220.09.0911.330.00.04.630.06.683.260.07.596.8716.0516.2414.766.9611.14-2.453.54-12.94.4230.7718.180.31-0.452.38
22Q4 (16)16.877.2521.8116.3-3.66-5.8900000016.47.47-7.610.89-11.071.1519.67-6.24-6.3830.85-4.2621.7715.33.38-21.260.78-3.7-4.880000.1-9.09-16.6711.330.00.04.630.06.683.260.07.595.9217.9314.2913.86.989.96-2.54-21.5322.093.3815.3676.040.31-0.411.52
22Q3 (15)15.73-6.48-3.8516.92-6.314.7700000015.26-7.01-19.01.0-6.5429.8720.980.770.032.226.3141.6814.8-16.29-13.090.810.0-1.220000.1110.00.011.330.00.04.630.06.683.260.07.595.0224.887.7312.98.47.23-2.0918.3639.942.93100.68148.310.320.93-3.56
22Q2 (14)16.8214.5-16.8618.061.4626.9100000016.414.59-23.431.0746.5811.4620.821.76-9.7530.319.232.817.68-11.113.390.810.0-1.220000.1-9.09-16.6711.330.00.04.636.6819.643.267.59-3.554.02-31.98-46.5411.9-10.39-19.43-2.56-17.9724.481.46-60.96-64.650.312.315.17
22Q1 (13)14.696.06-26.717.82.7721.2500000015.69-11.61-37.010.7340.381.3920.46-2.62-23.5427.769.563.8119.892.3729.160.81-1.220.00000.11-8.33-15.3811.330.00.04.340.012.143.030.0-10.365.9114.09-9.9113.285.82-3.84-2.1733.4431.113.7494.799.680.31-1.28-3.69
21Q4 (12)13.85-15.34-42.717.327.24-15.1800000017.75-5.79-34.430.52-32.47-43.4821.010.14-26.8525.3311.4-18.5419.4314.0923.60.820.0-1.20000.129.09-14.2911.330.00.04.340.012.143.030.0-10.365.1811.16-12.212.554.32-4.56-3.266.32-7.591.9262.71-33.10.31-5.39-6.46
21Q3 (11)16.36-19.13-32.3716.1513.49-9.9800000018.84-12.09-31.910.77-19.79-53.6120.98-9.06-26.9822.74-0.35-32.0917.03-0.4117.610.820.00.00000.11-8.33-38.8911.330.00.04.3412.1412.143.03-10.36-10.364.66-38.03-6.4312.03-18.55-1.64-3.48-2.655.951.18-71.43-7.810.3310.06-4.85
21Q2 (10)20.230.95-13.6614.23-3.07-9.8800000021.43-13.974.890.9633.33-27.2723.07-13.79-3.0722.82-14.64-24.9817.111.0429.840.821.230.00000.12-7.69-58.6211.330.00.03.870.00.03.380.00.07.5214.63126.5114.776.9539.74-3.39-7.6217.524.1321.11622.780.30-6.3-20.9
21Q1 (9)20.04-17.09-21.4714.68-28.116.2200-100.000024.91-7.9845.080.72-21.74-5.2626.76-6.8241.6626.74-14.037.2415.4-2.0428.870.81-2.41-1.220000.13-7.14-59.3811.330.00.03.870.07.83.380.040.256.5611.1919.4913.815.0220.19-3.15-3.9614.43.4118.8288.40.32-4.13-14.09
20Q4 (8)24.17-0.082.3720.4213.8258.2900-100.000027.07-2.1731.920.92-44.5837.3128.72-0.0328.7931.10-7.137.2515.728.5621.770.831.220.00000.14-22.22-60.011.330.00.03.870.07.83.380.040.255.918.4724.4713.157.5222.44-3.0318.1110.362.87124.22111.030.33-3.76-13.74
20Q3 (7)24.193.241.4717.9413.6237.4700-100.000027.6735.4437.591.6625.7693.0228.7320.7136.133.4910.08014.489.9517.440.820.0-3.530000.18-37.93-52.6311.330.00.03.870.07.83.380.040.254.9850.022.6612.2315.721.45-3.79.98-29.821.28262.035.790.34-8.51-10.14
20Q2 (6)23.43-8.196.1615.7914.2584.680-100.0-100.000020.4318.9913.751.3273.6888.5723.825.9922.4330.4222.01013.1710.212.810.820.0-6.820000.29-9.38-29.2711.330.00.03.877.87.83.3840.2540.253.32-39.533.7510.57-8.0114.89-4.11-11.68-92.96-0.79-143.65-173.830.381.77-2.73
20Q1 (5)25.528.0929.1513.827.1360.72.00.00.000017.17-16.33-6.230.7613.4331.0318.89-15.29-10.4724.93-14.02011.95-7.44-15.250.82-1.2-6.820000.32-8.57-28.8911.330.00.03.590.013.252.410.067.365.4915.82-14.4911.496.984.17-3.68-8.88-93.681.8133.09-59.960.37-3.73-0.7
19Q4 (4)23.61-0.960.012.9-1.150.02.00.00.0000.020.522.040.00.67-22.090.022.35.640.029.0000.012.914.70.00.83-2.350.0000.00.35-7.890.011.330.00.03.590.00.02.410.00.04.7416.750.010.746.650.0-3.38-18.60.01.3612.40.00.380.260.0

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