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)17.36101.635.2552.171.07-18.320054.756.152.9-11.316.56-34.9211.98-38.6920.50.150.3101.73-24.12009.9520.171.8421.850.010.04.82.136.646.753.2627.848.0611.170.000
2022 (9)8.61-19.983.4555.411.31627.780051.5831.083.2754.9810.0884.6219.5440.8420.4784.75002.2817.53008.2815.01.5116.150.010.04.738.246.2232.062.555.377.2524.570.00153.12
2021 (8)10.7693.182.224.230.1850.00039.35-3.22.11-3.655.465.013.888.4711.0812.37001.94-8.92007.241.181.321.50.010.03.4-4.234.711.952.42114.165.8224.360.00-61.52
2020 (7)5.57-12.282.13-54.680.1233.330040.6520.32.1924.435.212.0712.79-6.849.8617.38002.1358.96005.113.331.0718.890.010.03.5537.074.6232.381.13205.414.6858.110.00-22.11
2019 (6)6.3542.384.7-21.540.090.00033.7914.541.7636.434.64-14.7113.73-25.538.4-6.87001.34-13.55004.512.780.916.880.010.02.5930.813.4926.910.37-67.832.96-5.430.00-5.02
2018 (5)4.467.995.9926.110.09125.00029.533.481.2989.715.4421.718.44-8.839.0230.54001.55573.91003.990.250.7710.00.010.01.98102.042.7563.691.1521.053.1362.180.00-14.94
2017 (4)4.13-28.674.75-16.810.040.00022.115.040.6823.644.4715.820.230.666.9127.02000.23-14.81003.980.760.79.380.010.00.9875.01.6838.840.9575.931.9375.450.00-12.43
2016 (3)5.7917.445.7166.470.04-33.330019.21-15.490.55-32.933.86-6.7620.0910.325.4454.11000.27-12.9003.955.610.6414.290.010.00.56-41.051.21-20.390.54390.911.13.770.00-5.4
2015 (2)4.932.283.4367.320.06-80.650022.7310.770.8254.724.14-10.5818.21-19.283.53-20.85000.31-16.22003.740.810.569.80.010.00.9537.681.5226.670.11120.01.0643.240.0085.32
2014 (1)4.8227.852.0525.770.31-41.510020.52-2.430.53-25.354.6315.1722.5618.044.46-3.88000.37-46.38003.710.820.5115.910.01-66.670.69-15.851.2-6.250.05150.00.74-11.90.00-49.82
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)17.3665.33101.635.25-0.5752.171.07-40.56-18.3200014.59-4.3911.20.61-15.2810.916.56-30.8-34.9211.98-32.66-38.6820.5-6.690.150.31001.73-11.73-24.120009.950.220.171.840.021.850.010.00.04.814.832.136.6410.36.753.26-9.1927.848.063.7311.170.00-100.0-100.0
23Q3 (19)10.5-15.251.655.28-1.31-16.061.8-2.17429.4100015.2618.25.970.72-22.58-26.539.4826.7413.5317.8024.695.9221.974.9222.670001.96-11.31-36.770009.930.020.071.840.021.850.010.00.04.1820.811.466.0213.376.743.59-9.3450.217.774.7219.350.00-34.5-43.99
23Q2 (18)12.39-8.6365.425.351.9-15.881.8412.2922.2200012.917.76-6.920.9345.31-10.587.482.89-23.9814.274.77-36.2520.9414.9315.50002.2116.3219.460009.9320.0720.511.8421.8521.850.010.00.03.46-35.2110.195.31-22.4813.953.9646.6773.687.42-7.7136.90.00-6.819.84
23Q1 (17)13.5657.4948.855.2552.1753.061.6425.19811.1100011.98-8.6917.570.6416.36-9.867.27-27.88-15.2713.62-30.3-40.1618.22-10.99-2.570001.9-16.670.00008.27-0.1215.341.510.016.150.010.00.05.3413.6229.936.8510.1326.622.75.880.08.0410.918.060.00-4.2329.22
22Q4 (16)8.61-16.65-19.983.45-45.1555.411.31285.29627.7800013.12-8.8916.730.55-43.8817.0210.0820.7284.6219.5416.3240.8120.4714.2984.750002.28-26.4517.530008.280.1215.01.510.016.150.010.00.04.714.0838.246.2210.2832.062.556.695.377.2511.3724.570.00-4.2153.12
22Q3 (15)10.3337.92-0.296.29-1.1195.310.3488.8988.8900014.43.8266.470.98-5.7788.468.35-15.1458.1416.80-24.9620.0917.91-1.2170.570003.167.5755.780008.270.3615.831.510.016.150.010.00.04.1231.2140.615.6421.0333.332.394.826.226.5120.1125.680.0040.14151.93
22Q2 (14)7.49-17.78-23.346.3685.42118.560.180.012.500013.8736.1182.261.0446.48100.09.8414.69120.6322.39-1.6597.7918.13-3.05117.130001.85-2.63-9.310008.2414.9215.411.5116.1516.150.010.00.03.14-23.630.294.66-13.8625.612.28-15.5631.035.42-20.4130.60.000.4966.81
22Q1 (13)9.11-15.33-7.73.4354.558.80.180.028.5700010.19-9.34-13.940.7151.0618.338.5857.1486.9322.7664.02110.8318.768.77122.350001.9-2.06-9.090007.17-0.4240.591.30.021.50.010.00.04.1120.88-0.965.4114.863.442.711.57-23.36.8117.01-11.210.0087.6-9.39
21Q4 (12)10.763.8693.182.224.234.230.180.050.000011.2429.9416.60.47-9.6246.885.463.415.013.88-0.88.511.085.5212.370001.94-2.51-8.920007.20.8441.181.30.021.50.010.00.03.416.04-4.234.7111.351.952.427.56114.165.8212.3624.360.00-4.65-61.52
21Q3 (11)10.366.0490.442.13-26.8-0.930.1812.5125.00008.6513.67-16.10.520.0-8.775.2818.392.5213.9923.596.5210.525.7511.940001.99-2.4565.830007.140.040.01.30.021.50.010.00.02.9321.58-6.694.2314.020.242.2529.31332.695.1824.8241.530.00-7.21-63.21
21Q2 (10)9.77-1.0159.642.9134.72-46.90.1614.2977.780007.61-35.73-29.010.52-13.33-14.754.46-2.83-31.9111.324.84-35.768.35-0.71-11.260002.04-2.3959.380007.1440.040.01.321.521.50.010.00.02.41-41.93-6.233.71-29.061.641.74-50.57100.04.15-45.8920.640.00-45.41-61.21
21Q1 (9)9.8777.264.232.161.41-56.80.1416.6755.5600011.8422.8218.640.687.5-13.044.59-11.73-25.1210.80-15.59-36.178.41-14.71-10.630002.09-1.8859.540005.10.012.331.070.018.890.010.00.04.1516.926.915.2313.225.423.52211.52833.337.6763.89126.250.00-20.33-34.42
20Q4 (8)5.572.39-12.282.13-0.93-54.680.1250.033.330009.64-6.517.560.32-43.86-15.795.20.9712.0712.79-2.61-6.849.865.1217.380002.1377.558.960005.10.013.331.070.018.890.010.00.03.5513.0637.074.629.4832.381.13117.31205.414.6827.8758.110.00-8.84-22.11
20Q3 (7)5.44-11.11-4.732.15-60.77-63.310.08-11.110.000010.31-3.8224.670.57-6.5635.715.15-21.37-10.4313.13-25.4609.38-0.3235.940001.2-6.25-12.410005.10.013.591.070.018.890.010.00.03.1422.1840.184.2215.6234.390.52-40.2385.713.666.445.240.00-2.1562.31
20Q2 (6)6.121.8333.925.489.6-19.650.090.00.000010.727.419.50.61-11.597.026.556.85-7.8817.624.1809.410.06.090001.28-2.29-14.090005.112.3313.591.0718.8918.890.010.00.02.57-21.4141.993.65-12.4734.690.87625.0-22.323.441.4717.410.00-7.72-12.96
20Q1 (5)6.01-5.3548.765.06.38-19.610.090.00.00009.9821.7132.540.6981.5872.56.1332.1119.2616.9223.1809.4112.02-7.110001.31-2.24-13.820004.540.8913.780.90.016.880.010.00.03.2726.2537.394.1719.4832.380.12-67.57-87.883.3914.530.590.00-5.37-7.75
19Q4 (4)6.3511.210.04.7-19.80.00.0912.50.0000.08.2-0.850.00.38-9.520.04.64-19.30.013.7300.08.421.740.0000.01.34-2.190.0000.04.50.220.00.90.00.00.010.00.02.5915.620.03.4911.150.00.3732.140.02.9617.460.00.0089.960.0

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