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)30.6621.334.36-66.4615.972475.810072.95-25.3412.5639.0930.82-37.4742.25-16.257.23-19.588.82-4.133.97-80.280.48-11.119.860.513.8230.823.48-11.025.7738.9233.0830.34-4.56021.2140.740.15-7.15
2022 (9)25.27-0.1613.0-43.280.62210.00097.71-8.779.03385.4849.29-2.1250.457.288.99-27.279.2-0.5420.13-10.330.54390.919.814.922.926.963.91-6.6818.5571.4425.3843.07-3.48015.07118.090.16-5.67
2021 (8)25.3158.2922.92193.470.2-91.5600107.18.531.86-70.2950.36-16.2947.02-22.8712.3621.659.25022.45401.120.110.09.350.02.7329.384.19-0.7110.82-15.417.74-7.22-3.9106.91-19.650.17-0.88
2020 (7)15.99-24.617.8196.232.378.720098.6860.386.26-24.1260.1671.6960.967.0510.1666.28004.48-56.590.11-21.439.350.02.1164.844.2227.8812.796.9419.1215.6-4.1908.611.110.17106.54
2019 (6)21.2173.143.98-5.692.1886.320061.53-0.688.25-18.5635.044.9156.955.636.1132.830010.3224.490.147.699.350.01.28374.073.336.3611.9617.2516.5428.32-4.2207.7413.320.08-4.33
2018 (5)12.250.414.22-19.771.17-21.480061.9526.310.13362.5633.440.8153.9111.494.6-11.377.46282.568.2912.480.13-18.759.352.970.27440.02.42437.7810.2365.7512.89379.18-3.3706.8300.09-19.73
2017 (4)12.2-28.95.26-75.881.49-81.650049.05191.12.19321.1523.72-30.3448.36-76.075.1948.711.9507.37-22.090.16100.09.080.00.0500.4502.19338.02.69438.0-2.50-0.3100.11-11.01
2016 (3)17.16021.8108.1200016.8500.52034.050202.0803.490009.4600.0809.08000000.500.50-1.440-0.9400.120
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)30.6632.8421.334.36-23.24-66.4615.972475.812475.8100019.551.66-15.22-0.08-101.45-107.0830.82-7.67-37.4742.25-3.23-16.247.23-4.11-19.588.82-4.34-4.133.97-79.58-80.280.480.0-11.119.860.00.513.820.030.823.480.0-11.025.77-0.3138.9233.08-0.2130.34-4.56-35.71-31.0321.21-5.6940.740.150.1-7.15
23Q3 (19)23.08-6.6721.735.68-11.8-56.640.625.0834.7800019.2311.93-18.385.52-20.35-12.2433.38-9.64-30.5743.66-4.52-5.717.540.53-37.069.224.77-3.6619.44-1.22-1.070.48-5.88-12.739.860.510.513.820.030.823.480.0-11.025.8527.1548.4833.1519.9836.7-3.3622.94-9.822.4940.8356.720.15-4.19-7.37
23Q2 (18)24.7312.4630.926.44-40.2-68.750.59-15.71126.9200017.181.18-34.56.933547.37579.4136.94-18.15-20.6845.73-8.982.097.5-13.49-48.178.8-2.87-6.6819.68-1.51.340.51-3.77-10.539.810.00.03.8230.8230.823.48-11.0-11.020.338.4882.8227.638.0653.84-4.36-32.12-27.8615.973.43107.130.16-2.92-10.14
23Q1 (17)21.99-12.98-4.3110.77-17.15-43.940.712.9-41.6700016.98-26.37-31.70.19-83.19-67.2445.13-8.440.1650.24-0.4117.868.67-3.56-32.219.06-1.52-6.9819.98-0.75-15.870.53-1.8555.889.810.04.922.920.06.963.910.0-6.6818.741.0264.3925.570.7539.57-3.35.17-25.015.442.4676.260.16-0.27-11.64
22Q4 (16)25.2733.28-0.1613.0-0.76-43.280.6234.78210.000023.06-2.12-20.971.13-82.039.7149.292.52-2.1250.458.947.288.99-24.96-27.279.2-3.87-0.5420.132.44-10.330.54-1.82390.919.810.04.922.920.06.963.910.0-6.6818.556.5571.4425.384.6643.07-3.48-13.7311.015.075.02118.090.16-0.14-5.67
22Q3 (15)18.960.37-48.2413.1-36.44-44.020.4676.92-91.9600023.56-10.18-0.596.29516.677088.8948.083.24-9.1646.313.38-2.1311.98-17.21-14.619.571.48019.651.18-12.90.55-3.51450.09.810.04.922.920.06.963.910.0-6.6817.4156.5677.8324.2535.0245.04-3.0610.2628.1714.3586.12159.490.16-7.06-5.97
22Q2 (14)18.89-17.8-0.8420.617.2925.210.26-78.33-87.7400026.235.51-6.221.0275.86168.4246.573.35-18.244.795.08-6.9714.4713.1410.979.43-3.18019.42-18.2386.190.5767.65470.09.814.924.922.926.9638.393.91-6.68-7.3511.12-2.46-18.8917.96-1.97-10.38-3.41-29.1717.437.71-11.99-19.520.17-4.541.67
22Q1 (13)22.98-9.21108.9119.21-16.1967.191.2500.0-29.8200024.86-14.8-5.30.58-43.695.4545.06-10.52-27.7242.63-9.35-22.1512.793.484.159.745.3023.755.79510.540.34209.09240.09.350.00.02.730.029.384.190.0-0.7111.45.36-14.4818.323.27-6.86-2.6432.4833.58.7626.77-6.410.186.474.24
21Q4 (12)25.31-30.958.2922.92-2.05193.470.2-96.5-91.5600029.1823.12-14.051.031244.44-6.3650.36-4.86-16.2947.02-0.62-22.8712.36-11.921.659.250022.45-0.49401.120.1110.00.09.350.00.02.730.029.384.190.0-0.7110.8210.52-15.417.746.1-7.22-3.918.226.686.9124.95-19.650.17-0.46-0.88
21Q3 (11)36.6392.28160.3423.442.16311.975.72169.81162.3900023.7-15.27-21.18-0.09-123.68-104.0752.93-7.033.2247.31-1.73-25.114.037.5977.3700022.56116.3404.70.10.0-9.099.350.00.02.7329.3829.384.19-0.71-0.719.79-28.59-16.2516.72-16.57-7.21-4.26-3.154.055.53-42.28-23.720.170.56.35
21Q2 (10)19.0573.18-15.1416.4643.26247.992.1223.98-2.7500027.976.5518.620.38-30.91-84.856.93-8.6842.3348.15-12.07-21.3713.046.1974.100010.43168.1210.370.10.0-16.679.350.00.02.110.00.04.220.00.013.712.8544.6220.041.8826.76-4.13-4.0319.659.582.35120.740.17-2.1492.0
21Q1 (9)11.0-31.21-47.5911.4947.12180.241.71-27.85-21.5600026.25-22.68136.910.55-50.022.2262.343.6292.2954.76-10.18-3.0912.2820.8749.390003.89-13.17-58.840.1-9.09-23.089.350.00.02.110.064.844.220.027.8813.334.227.519.672.8815.77-3.975.2512.369.368.8418.930.181.24109.63
20Q4 (8)15.9913.65-24.617.8137.596.232.378.728.7200033.9512.9106.381.1-50.23-69.6160.1617.3271.6960.96-3.497.0510.1628.4566.280004.480.22-56.590.110.0-21.439.350.00.02.110.064.844.220.027.8812.799.416.9419.126.115.6-4.195.630.718.618.6211.110.176.81106.54
20Q3 (7)14.07-37.3332.995.6820.08110.372.180.0-7.6300030.0727.52111.612.21-11.6380.4351.2828.273.1863.173.1507.915.6176.960004.47-52.7-56.690.11-8.33-8.339.350.00.02.110.064.844.220.027.8811.6923.3140.3418.0213.9839.47-4.4413.62-23.337.2567.0553.280.1681.4380.89
20Q2 (6)22.456.9649.274.7315.3736.712.180.0-11.7400023.58112.8250.772.5455.56-28.5740.023.3828.1261.248.3807.49-8.8836.430009.450.0-17.470.12-7.69-7.699.350.00.02.1164.8464.844.2227.8827.889.48-23.5520.4615.81-6.9526.89-5.14-13.47-93.234.34-44.85-16.70.096.85-0.37
20Q1 (5)20.99-1.0452.994.13.0241.382.180.021.1100011.08-32.64-27.250.45-87.57-31.8232.42-7.485.1256.50-0.7908.2234.5361.8100-100.09.45-8.4325.330.13-7.140.09.350.00.01.280.0374.073.30.036.3612.43.6814.1816.992.7225.39-4.53-7.35-61.797.871.68-2.360.08-0.25-6.38
19Q4 (4)21.21100.470.03.9847.410.02.18-7.630.0000.016.4515.760.03.62686.960.035.0418.340.056.9500.06.1136.690.0000.010.320.00.00.1416.670.09.350.00.01.280.00.03.30.00.011.9643.580.016.5428.020.0-4.22-17.220.07.7463.640.00.08-6.460.0

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