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)10.17-36.670.63-72.614.0916.860036.54-11.784.51-11.058.694.9523.7818.976.01-10.5711.38-1.130.66-86.020.06-25.017.20.06.879.920.680.031.796.2539.346.767.0333.1438.8210.280.000
2022 (9)16.0622.412.303.54275.00041.42-31.085.07-55.688.28-26.7319.996.326.72-18.1511.51-0.64.72-42.30.0814.2917.20.06.2522.550.680.029.925.7236.858.165.28-34.2535.2-3.110.000
2021 (8)13.127.28000.0800060.115.411.4444.6311.37.9318.80-6.478.2128.4811.5881.798.187.210.07250.017.20.05.118.330.68-1.4528.334.6334.0730.898.03104.8536.3345.670.000
2020 (7)12.2355.40.2-74.03000052.0819.567.912.4610.4726.9120.106.156.3939.526.370.07.63166.780.020.017.20.04.3121.750.690.021.0223.7926.0322.733.92199.2424.9436.360.01-19.93
2019 (6)7.87-42.890.77156.67000043.56-24.267.72-47.918.25-29.7318.94-7.224.58-31.646.3745.772.8600.02-50.017.20.03.5472.680.690.016.98-6.2921.211.681.31162.018.29-1.770.01150.22
2018 (5)13.78100.580.3-70.0000057.5181.8214.82309.3911.7456.9520.41-13.686.747.254.370.69000.04-20.017.20.02.0521.30.690.018.12190.3820.86141.710.5-78.8118.62116.510.000
2017 (4)6.8728.891.0-60.0000031.6317.983.6244.87.488.7223.65-7.854.5527.094.3419.23000.0566.6717.2-7.081.6917.360.690.06.2477.788.6352.742.36202.568.6100.470.000
2016 (3)5.33-9.22.5-13.49000026.8112.272.582.486.8810.0825.66-1.953.58-9.373.64-1.09000.030.018.510.01.4410.770.690.03.5181.875.6544.130.7852.944.2975.820.000
2015 (2)5.8739.12.89-28.64000023.88-5.011.37-1.446.25-5.1626.17-0.163.95-5.053.680.0000.03018.510.01.311.110.690.01.9325.323.9215.290.51-33.772.445.630.000
2014 (1)4.22-5.174.0534.55000025.1417.921.39595.06.5924.3426.215.454.161.223.68797.56000018.510.01.171.740.690.01.54541.673.463.460.7702.311115.790.000
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)10.170.89-36.670.630-72.614.09-2.1516.860008.59-9.484.50.41-63.39441.678.69-4.824.9523.78-5.7818.976.01-7.11-10.5711.38-1.56-1.130.66-59.26-86.020.06-14.29-25.017.20.00.06.870.09.920.680.00.031.790.796.2539.340.646.767.037.1633.1438.821.8910.280.0000
23Q3 (19)10.08-22.99-34.6300-100.04.180.064.570009.49-1.768.461.12-24.32-7.449.13-1.193.7525.24-3.2133.676.47-10.76-10.6411.562.94-2.281.62-38.87-71.880.070.0-22.2217.20.00.06.870.09.920.680.00.031.543.785.3139.093.036.026.564.9641.0838.13.9810.120.0000
23Q2 (18)13.093.48-31.570004.187.73180.540009.669.77-17.581.48-1.33-16.859.248.07-18.6626.0814.3523.197.257.73-7.7611.23-2.18-5.632.65-28.18-60.970.07-12.5-22.2217.20.00.06.879.929.920.680.00.030.39-3.285.337.94-1.076.046.25-8.6365.3436.64-4.2312.250.0000
23Q1 (17)12.65-21.23-35.690-100.0-100.03.8810.86417.330008.87.06-30.871.51350.0-31.518.553.26-24.822.8114.0916.786.730.15-13.9411.48-0.26-6.973.69-21.82-50.930.080.014.2917.20.00.06.250.022.550.680.00.031.425.011.0638.354.074.016.8429.552.8638.268.691.380.0000
22Q4 (16)16.064.1522.412.3666.6703.537.84275.00008.22-6.06-38.66-0.12-109.92-104.768.28-5.91-26.7319.995.866.326.72-7.18-18.1511.51-2.7-0.64.72-18.06-42.30.08-11.1114.2917.20.00.06.250.022.550.680.00.029.92-0.15.7236.85-0.058.165.2813.55-34.2535.21.73-3.110.0000
22Q3 (15)15.42-19.3932.250.30-40.02.5470.4700008.75-25.34-44.661.21-32.02-70.058.8-22.54-36.2318.88-10.8-17.47.24-7.89-12.2411.83-0.594.145.76-15.17-24.80.090.0800.017.20.00.06.250.022.550.680.00.029.953.7815.9536.873.0516.644.6523.02-29.0134.66.06.860.0000
22Q2 (14)19.13-2.7526.190-100.001.4998.67000011.72-7.93-28.011.78-18.72-17.9711.36-0.09-17.5621.178.4-9.427.860.514.2411.9-3.5781.686.79-9.71-11.240.0928.57800.017.20.00.06.2522.5545.010.680.00.028.86-7.1711.0935.78-2.9615.533.78-43.16-50.8532.64-13.51-3.060.0000
22Q1 (13)19.6749.9258.370.2000.75837.5000012.73-5.0-12.872.19-13.1-19.1911.370.621.4319.533.87-2.657.82-4.758.0112.346.5685.017.52-8.07-1.570.070.0250.017.20.00.05.10.018.330.680.0-1.4531.099.8631.0236.878.2228.336.65-17.1923.6137.743.8829.650.000-100.0
21Q4 (12)13.1212.527.280-100.0-100.00.080000013.4-15.24-1.92.52-37.6239.2311.3-18.127.9318.80-17.76-6.498.21-0.4828.4811.581.9481.798.186.797.210.07600.0250.017.20.00.05.10.018.330.680.0-1.4528.39.5634.6334.077.7830.898.0322.6104.8536.3312.245.670.000-100.0
21Q3 (11)11.66-23.0920.580.50000000015.81-2.899.724.0486.1832.8913.80.1527.1922.86-2.182.018.259.4232.011.3673.4486.847.660.130.520.010.0-50.017.20.00.05.118.3318.330.680.0-1.4525.83-0.5834.2531.612.0730.46.55-14.82361.2732.38-3.8356.730.000-100.0
21Q2 (10)15.1622.0638.700-100.000000016.2811.4323.332.17-19.931.8813.7822.9344.923.3716.57.547.544.1422.86.55-1.88.87.650.1330.770.01-50.0-50.017.20.00.04.310.00.00.68-1.45-1.4525.989.4860.4730.977.846.157.6942.9411085.7133.6715.66108.870.00-100.0-100.0
21Q1 (9)12.421.5534.560-100.0-100.000000014.616.9535.282.7149.72191.411.217.0730.8120.06-0.23-3.257.2413.349.596.674.719.887.640.13101.050.020.00.017.20.00.04.310.021.750.690.00.023.7312.8932.3528.7310.3729.655.3837.24492.729.1116.7275.790.01-4.2-24.55
20Q4 (8)12.2326.4755.40.20-74.0300000013.66-5.236.61.81-40.4619.8710.47-3.526.9120.11-10.296.176.392.2439.526.374.770.07.630.13166.780.020.00.017.20.00.04.310.021.750.690.00.021.029.2523.7926.037.3822.733.92176.06199.2424.9420.7236.360.01-10.32-19.93
20Q3 (7)9.67-11.5330.680-100.0-100.000000014.419.1747.643.0442.7276.7410.8514.0923.4422.413.1306.251.7939.826.081.0-3.657.6230.2600.020.00.017.20.00.04.310.021.750.690.00.019.2418.8424.2924.2414.3922.981.422128.57545.4520.6628.1631.590.01-9.39-19.48
20Q2 (6)10.9318.42-16.050.5-60.63000000013.222.2222.562.13129.0320.349.5110.9724.1521.734.8106.1426.8627.396.02-0.82-3.225.8553.9500.020.0-33.3317.20.00.04.3121.7521.750.690.00.016.19-9.717.5721.19-4.3817.72-0.0794.89-123.3316.12-2.6614.570.01-3.09-18.18
20Q1 (5)9.2317.28-35.361.2764.94000000010.88.0-17.110.93-38.41-65.818.573.88-12.1920.749.4804.845.68-20.796.07-4.71-5.013.832.8700.020.0-33.3317.20.00.03.540.072.680.690.00.017.935.59-13.9622.164.48-6.06-1.37-204.58-215.1316.56-9.46-24.830.011.6746.24
19Q4 (4)7.876.350.00.77-35.830.0000.0000.010.02.460.01.51-12.210.08.25-6.140.018.9400.04.582.460.06.370.950.02.8600.00.020.00.017.20.00.03.540.00.00.690.00.016.989.690.021.217.610.01.31495.450.018.2916.50.00.01-9.820.0

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