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)1.32-32.994.272.891.0400.00011.77-3.52-2.3403.581.730.425.422.1-4.981.514900.01.53-2.55008.050.00.380.00.550.0-5.40-4.470-0.980-6.3800.02-6.65
2022 (9)1.9726.284.15-10.370.2-81.820012.2-41.82-2.0803.52-47.4628.85-9.72.21-35.380.01-96.881.5753.92008.050.00.380.00.550.0-3.050-2.130-0.870-3.9200.02-51.22
2021 (8)1.56-25.364.637.671.1-2.650020.9729.85-1.5606.72.631.95-20.983.42-4.20.32-13.511.02-31.08008.050.00.380.00.550.0-0.970-0.050-1.010-1.9800.04-24.83
2020 (7)2.09-37.84.39.141.13-75.750016.15-8.08-1.8706.53-8.0340.430.063.57-8.230.37-83.911.4819.35008.0519.260.380.00.550.00.58-76.421.5-55.62-0.930-0.3500.05-40.28
2019 (6)3.364.353.942.074.662352.630017.57-14.83-1.0607.10.7140.4118.253.89-6.272.310.051.24-77.62006.752.430.3811.760.5537.52.46-38.963.38-29.14-1.0601.4-59.770.09-5.25
2018 (5)3.22-1.533.86-13.260.19850.00020.63-1.340.35-80.347.05-27.5434.17-26.564.1534.742.09-7.115.542418.18006.593.940.34112.50.4110.534.03-14.264.77-5.54-0.5503.48-19.070.100
2017 (4)3.2777.724.4521.250.020.00020.917.511.789.889.7319.6846.5311.323.0831.622.25-26.710.22-8.33006.3413.420.1600.1904.722.725.0531.85-0.404.318.130.000
2016 (3)1.8491.673.672.230.02-66.670019.459.271.6258.828.132.7841.80-5.942.34-6.43.07-2.850.24-68.0005.5912.700003.8373.33.8373.3-0.1903.6437.880.000
2015 (2)0.9643.283.5916.180.060.00017.84.891.02117.027.9113.4944.448.192.5-8.093.1662.050.75-8.54004.960.000002.2185.712.2185.710.43-21.822.6451.720.000
2014 (1)0.6703.0900.0600016.9700.4706.97041.0702.7201.9500.820004.96000001.1901.1900.5501.7400.000
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)1.32-6.38-32.994.276.752.891.0-2.91400.00002.61-17.92-4.4-0.86-45.763.373.58-13.321.730.42-12.435.422.1-8.7-4.981.51775.014900.01.53-0.65-2.550008.050.00.00.380.00.00.550.00.0-5.4-18.94-77.05-4.47-23.48-109.86-0.98-13.95-12.64-6.38-18.15-62.760.02-6.91-6.65
23Q3 (19)1.41-3.42-46.394.0-2.44-22.631.0322.62194.290003.187.4316.06-0.59-37.21-34.094.132.233.2534.74-1.5627.562.3-4.96-19.860.080.0300.01.546.2117.560008.050.00.00.380.00.00.550.00.0-4.54-14.94-110.19-3.62-19.47-191.94-0.8618.87-16.22-5.4-7.78-86.210.02-1.42-26.67
23Q2 (18)1.467.35-52.134.1-0.24-27.430.8431.2561.540002.96-1.99-15.19-0.438.51-38.714.04-1.94-17.0435.282.618.972.421.26-18.240.080-72.411.45-1.36-21.20008.050.00.00.380.00.00.550.00.0-3.95-12.22-129.65-3.03-16.54-278.75-1.06-27.71-30.86-5.01-15.17-98.020.022.09-40.78
23Q1 (17)1.36-30.96-64.494.11-0.96-23.030.64220.0-27.270003.0210.62-6.79-0.4747.19-6.824.1217.05-14.3534.3919.1935.562.398.14-22.90-100.0-100.01.47-6.37-24.230008.050.00.00.380.00.00.550.00.0-3.52-15.41-149.65-2.6-22.07-430.61-0.834.6-22.06-4.35-10.97-108.130.02-0.36-45.25
22Q4 (16)1.97-25.126.284.15-19.73-10.370.2-42.86-81.820002.73-0.36-47.7-0.89-102.27-25.353.52-12.0-47.4628.855.96-9.72.21-23.0-35.380.01-50.0-96.881.5719.8553.920008.050.00.00.380.00.00.550.00.0-3.05-41.2-214.43-2.13-71.77-4160.0-0.87-17.5713.86-3.92-35.17-97.980.02-26.87-51.22
22Q3 (15)2.63-13.7768.595.17-8.57.930.35-32.69-71.770002.74-21.49-38.7-0.44-41.9412.04.0-17.86-41.5227.23-8.19-17.792.87-3.04-36.360.02-93.1-93.331.31-28.828.430008.050.00.00.380.00.00.550.00.0-2.16-25.58-730.77-1.24-55.0-287.88-0.748.6432.73-2.9-14.62-113.240.03-20.39-45.11
22Q2 (14)3.05-20.3774.295.655.8114.140.52-40.91-58.060003.497.72-42.12-0.3129.55-444.444.871.25-37.0829.6616.91-21.452.96-4.52-26.370.29-6.45-9.381.84-5.1570.370008.050.00.00.380.00.00.550.00.0-1.72-21.99-847.83-0.8-63.27-169.57-0.81-19.1225.69-2.53-21.05-194.190.03-5.62-35.27
22Q1 (13)3.83145.51162.335.3415.3318.930.88-20.0-17.760003.24-37.93-38.29-0.4438.030.04.81-28.21-37.2925.37-20.6-39.373.1-9.36-15.070.31-3.12-8.821.9490.257.720008.050.00.00.380.00.00.550.00.0-1.41-45.36-1107.14-0.49-880.0-146.23-0.6832.6732.67-2.09-5.56-140.230.04-11.22-30.41
21Q4 (12)1.560.0-25.364.63-3.347.671.1-11.29-2.650005.2216.786.53-0.71-42.0-31.486.7-2.052.631.95-3.54-21.033.42-24.17-4.20.326.67-13.511.020.0-31.080008.050.00.00.380.00.00.550.00.0-0.97-273.08-267.24-0.05-107.58-103.33-1.018.18-8.6-1.98-45.59-465.710.04-17.71-24.83
21Q3 (11)1.56-10.86-38.14.79-3.237.41.240.05.080004.47-25.873.47-0.5-655.56-31.586.84-11.638.9233.12-12.27-16.194.5112.1927.40.3-6.25-23.081.02-5.56-40.00008.050.00.00.380.000.550.00-0.26-213.0400.66-42.61-67.49-1.1-0.923.51-1.36-58.14-19.30.05-6.12-29.48
21Q2 (10)1.7519.86-33.964.9510.2417.861.2415.89-75.050006.0314.8656.220.09120.45121.437.740.9127.7237.76-9.77-1.064.0210.146.350.32-5.88-63.641.08-12.2-18.80008.050.019.260.380.000.550.000.2364.2901.158.49-52.48-1.09-7.9220.44-0.861.1537.230.051.47-41.79
21Q1 (9)1.46-30.14-36.84.494.4224.031.07-5.31664.290005.257.1471.57-0.4418.5215.387.6717.4618.041.843.427.313.652.24-9.430.34-8.11-84.961.23-16.89-78.650008.050.019.260.380.00.00.550.00.00.14-75.86-92.781.06-29.33-62.94-1.01-8.612.17-0.87-148.57-210.130.05-4.1-41.92
20Q4 (8)2.09-17.06-37.84.3-3.599.141.13-4.24841.670004.913.435.38-0.54-42.11-38.466.533.98-8.0340.462.370.123.570.85-8.230.37-5.13-83.911.48-12.94-74.390008.050.019.260.3800.00.5500.00.580-76.421.5-26.11-55.62-0.9318.4212.26-0.3569.3-125.00.05-22.8-40.28
20Q3 (7)2.52-4.91-9.034.466.1924.231.18-76.26972.730004.3211.920.23-0.389.52-52.06.283.63-20.039.523.5703.54-6.35-9.00.39-55.68-83.611.727.82-70.740008.0519.2619.2600-100.000-100.000-100.02.03-16.12-46.15-1.1416.79-44.3-1.1416.79-155.610.07-22.51-27.38
20Q2 (6)2.6514.72-2.934.216.029.384.973450.04418.180003.8626.14-16.99-0.4219.23-44.836.06-6.77-18.038.16-2.1303.78-6.2-0.530.88-61.06-64.521.33-76.91-74.470006.750.00.00-100.0-100.00-100.0-100.00-100.0-100.02.42-15.38-39.65-1.37-19.13-234.15-1.37-273.42-151.120.091.23-4.68
20Q1 (5)2.31-31.25-34.753.62-8.1215.290.1416.6740.00003.06-34.19-22.73-0.52-33.33-271.436.5-8.45-13.5638.99-3.5104.033.62.282.26-1.747.115.76-0.354.160006.750.02.430.380.011.760.550.037.51.94-21.14-50.262.86-15.38-38.36-1.15-8.49-360.00.79-43.57-78.360.09-1.38-6.17
19Q4 (4)3.3621.30.03.949.750.00.129.090.0000.04.657.890.0-0.39-56.00.07.1-9.550.040.4100.03.890.00.02.3-3.360.05.78-0.520.0000.06.750.00.00.380.00.00.550.00.02.46-13.380.03.38-10.340.0-1.06-34.180.01.4-31.710.00.09-6.130.0

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