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)11.7253.03.27-22.330.050.00052.53-13.80.58-57.9712.46-40.0423.72-30.4410.93-6.1000.21-85.210.4282.6114.115.461.2413.76004.182.965.425.040.719.234.893.820.000
2022 (9)7.66-22.474.21-17.290.050.00060.94-1.61.38-19.7720.7857.1934.1059.7411.64-37.22001.42-2.740.239.5213.380.071.0918.48004.0627.675.1625.850.65-44.444.718.280.000
2021 (8)9.8858.335.09-30.370.050.00061.9338.171.725633.3313.227.2221.35-22.418.5426.64001.46294.590.2175.013.378.790.920.0003.18127.144.171.551.17-10.694.3560.520.000
2020 (7)6.24-12.247.31-3.690.050.00044.82-1.020.03-96.3912.33-23.0827.51-22.2914.6440.63000.37-11.90.1250.012.290.00.929.520.0701.4-32.042.39-17.591.3102.7136.180.000
2019 (6)7.1176.877.5957.470.050.00045.284.260.83-20.1916.03-2.7335.40-6.710.4168.99000.42-10.640.08-27.2712.2918.740.8413.51002.0619.772.917.89-0.0701.9911.170.000
2018 (5)4.02-41.484.821.050.050.00043.4310.931.04-11.1116.4848.637.9533.966.16-34.12000.47-9.620.11-15.3810.350.00.7419.35001.7224.642.4623.620.07-69.571.7911.180.000
2017 (4)6.87-7.294.775.30.050.00039.152.31.17515.7911.09-11.0728.33-13.079.3533.76000.52-8.770.13-23.5310.350.00.623.33001.38375.861.99123.60.232200.01.61436.670.000
2016 (3)7.4114.184.5364.730.050.00038.2722.660.19012.47124.6832.5883.186.99-22.85000.57-8.060.1788.8910.350.00.6-39.390.010.00.2900.8945.90.0100.300.000
2015 (2)6.49-4.562.75-59.80.050.00031.2-6.56-1.4805.55-30.817.79-25.949.06-36.24000.62-7.460.09-10.010.350.00.990.00.010-0.3900.61-71.23-0.040-0.4300.000
2014 (1)6.8-12.036.84163.080.05150.00033.39-25.17-0.8608.02-41.5924.02-21.9414.2186.97000.6791.430.1100.010.35-3.450.9933.78001.13-69.872.12-53.91-0.0101.12-70.130.000
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)11.72-6.3953.03.2740.34-22.330.05-44.440.000017.0217.62-28.490.41-65.83-73.7212.4639.06-40.0423.7257.01-30.4310.93-3.7-6.10000.21-8.7-85.210.422.4482.6114.110.215.461.240.013.760004.1812.062.965.429.055.040.71-25.269.234.894.493.820.0000
23Q3 (19)12.52-9.21123.172.33-45.05-44.660.09-47.0680.000014.4798.49-16.551.2244.5860.08.9635.35-39.0115.1141.9-45.9511.35-16.79-38.380000.23-4.17-83.920.4186.3664.014.080.285.231.240.013.760003.7347.4353.54.9731.8340.790.95-12.0458.334.6829.6454.460.0000
23Q2 (18)13.7910.1459.614.24-43.32-17.190.17240.0240.00007.29-46.98-20.93-0.83-295.24-260.876.62-62.17-32.0310.65-61.0-32.5813.6410.09-29.250000.24-76.47-83.450.22-8.330.014.043.085.011.2413.7613.760002.53-34.4650.63.77-23.8436.11.08-31.6545.953.61-33.6449.170.0000
23Q1 (17)12.5263.4537.437.4877.6756.490.050.00.000013.75-42.2329.84-0.21-113.4670.017.5-15.7845.8327.30-19.9442.9912.396.44-32.480001.02-28.17-29.660.244.354.3513.621.791.871.090.018.480003.86-4.9355.654.95-4.0745.591.58143.08110.675.4415.568.420.0000
22Q4 (16)7.6636.54-22.474.210.0-17.290.050.00.000023.837.2554.451.56108.0457.1420.7841.4657.1934.0921.9859.7111.64-36.81-37.220001.42-0.7-2.740.23-8.09.5213.380.00.071.090.018.480004.0667.0827.675.1646.1825.850.658.33-44.444.7155.458.280.0000
22Q3 (15)5.61-35.07-41.624.21-17.77-41.930.050.00.000017.3488.07-34.470.75426.09-61.1414.6950.82-6.7927.9576.9912.2718.42-4.46-3.810001.43-1.38-49.290.2513.6447.0613.380.076.951.090.018.480002.4344.64-16.493.5327.44-7.830.6-18.92-38.783.0325.21-22.110.0000
22Q2 (14)8.64-5.1646.945.127.11-17.550.050.00.00009.22-12.94-11.35-0.2367.1447.739.74-18.83-6.715.79-17.28-28.9119.285.076.280001.450.0-54.260.22-4.3529.4113.370.08.791.0918.4818.4800-100.01.68-32.2686.672.77-18.5346.560.74-1.33-36.212.42-25.0817.480.0000
22Q1 (13)9.11-7.7972.874.78-6.09-43.10.050.00.000010.59-31.289.63-0.7-350.0-1300.012.0-9.238.1119.09-10.57-21.5218.35-1.028.20001.45-0.68302.780.239.5221.0513.370.08.790.920.00.000-100.02.48-22.0183.73.4-17.0745.30.75-35.9-5.063.23-25.7550.930.0000
21Q4 (12)9.882.8158.335.09-29.79-30.370.050.00.000015.41-41.76-8.220.28-85.49-74.5513.22-16.127.2221.35-14.25-22.418.54-3.1926.640001.46-48.23294.590.2123.5375.013.376.878.790.920.00.000-100.03.189.28127.144.17.0571.551.1719.39-10.694.3511.8360.520.0000
21Q3 (11)9.6163.4442.167.2516.75-8.340.050.00.000026.46154.42160.691.93538.64502.0815.7650.9690.3424.8912.0741.4219.155.5722.680002.82-11.04642.110.170.0112.512.511.791.790.920.00.00-100.0-100.02.91223.33731.433.83102.65185.820.98-15.521500.03.8988.831289.290.0000
21Q2 (10)5.8811.57-37.586.21-26.07-31.080.050.0000010.47.6615.17-0.44-780.0-1366.6710.44-5.959.4322.21-8.6912.2718.146.9635.170003.17780.56712.820.17-10.53142.8612.290.00.00.920.00.00.070.00.00.9-33.339.761.89-19.234.421.1646.841757.142.06-3.74174.670.0000
21Q1 (9)5.27-15.54-52.228.414.9140.70.050.000009.66-42.479.15-0.05-104.5591.2311.1-9.9850.6124.33-11.5752.8916.9615.8552.520000.36-2.7-12.20.1958.33171.4312.290.00.00.920.09.520.070.001.35-3.57-9.42.34-2.090.430.79-39.691228.572.14-21.0350.70.0000
20Q4 (8)6.24-7.69-12.247.31-7.59-3.690.050.00.000016.7965.42-11.681.1329.17-6.7812.3348.91-23.0827.5156.29-22.2914.64-6.2140.630000.37-2.63-11.90.1250.050.012.290.00.00.920.09.520.070.001.4300.0-32.042.3978.36-17.591.311971.431971.432.71867.8636.180.0000
20Q3 (7)6.76-28.2449.237.91-12.2126.360.0500.000010.1512.4-10.41-0.48-1500.0-308.78.28-13.21-31.6317.60-11.03015.6116.3226.090000.38-2.56-11.630.0814.29-20.012.290.00.00.920.09.520.070.000.35-57.32-63.541.34-25.97-25.56-0.070.0-200.00.28-62.67-72.820.0000
20Q2 (6)9.42-14.649.059.0150.9261.4700-100.00009.032.0326.65-0.0394.7494.09.5429.4449.5319.7824.34013.4220.6830.160000.39-4.88-13.330.070.0-36.3612.290.018.740.929.529.520.07000.82-44.9712.331.81-22.3216.03-0.070.0-200.00.75-47.18-6.250.0000
20Q1 (5)11.0355.1356.015.97-21.3418.450-100.0-100.00008.85-53.4513.32-0.57-148.31-612.57.37-54.02-23.9415.91-55.06011.126.8257.510000.41-2.38-10.870.07-12.5-22.2212.290.018.740.840.013.510001.49-27.67-9.152.33-19.66-2.1-0.070.0-200.01.42-28.64-16.960.0000
19Q4 (4)7.1156.950.07.5921.250.00.050.00.0000.019.0167.780.01.18413.040.016.0332.370.035.4000.010.41-15.910.0000.00.42-2.330.00.08-20.00.012.290.00.00.840.00.0000.02.06114.580.02.961.110.0-0.07-200.00.01.9993.20.00.0000.0

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