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)6.58219.4200000017.3925.20.64-15.794.35-3.7625.01-23.130.09-76.920.26-76.36002.0920800.02.2211.00.1972.730.1400.56-33.330.89-7.29-0.1900.37-47.140.280
2022 (9)2.06-0.9600000013.8912.20.76137.54.5226.6132.5412.850.398.331.10000.0102.053.850.1137.5000.8458.490.9654.84-0.1400.732.080.000
2021 (8)2.08-2.800000012.3825.810.323.233.573.7828.84-17.510.3689.470000001.30.00.0860.00.010.00.531.920.626.9000.533.920.000
2020 (7)2.14219.40000009.84-8.380.316.93.44-26.534.96-19.770.19-72.0600000.01-50.01.317.120.05150.00.0100.528.330.5813.73-0.0100.518.510.000
2019 (6)0.67-57.051.30000010.7420.810.2920.834.6843.5643.5818.830.68183.3300000.0201.1146.050.020000.48108.70.51121.74-0.0100.47104.350.000
2018 (5)1.56113.70000008.895129.410.2403.262407.6936.67-52.050.24300.00000000.768.5700000.2300.230000.2300.000
2017 (4)0.7300000000.170000.13076.4700.0600000000.700000000000000.000
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)6.586.13219.420-100.000000004.41-4.1312.790.120.0-61.294.35-13.17-3.7625.01-15.67-23.130.09-10.0-76.920.26-3.7-76.360002.090.4820800.02.220.011.00.190.072.730.140.000.565.66-33.330.892.3-7.29-0.19-11.76-35.710.372.78-47.140.2811.480
23Q3 (19)6.252.71278.050.11-26.6700000004.610.0538.970.12-29.41-42.865.01-3.4734.6829.66-10.845.410.1-41.18-61.540.270.0-74.290002.080.010300.02.2211.011.00.190.072.730.140.000.5329.270.00.8716.033.85-0.170.0-13.330.3650.0-5.260.26-15.330
23Q2 (18)4.063.0557.980.150.000-100.000004.18-0.4818.410.17-26.0913.335.1926.5935.5133.2721.3115.440.17-50.0-26.090.270.000-100.002.08-1.4210300.02.00.00.00.1972.7372.730.14000.41-61.6828.120.75-36.9770.45-0.17-21.43-183.330.24-74.19-7.690.3022.680
23Q1 (17)3.9491.2613.870.15000.01000004.27.4233.760.23-25.81187.54.1-9.291.9927.42-15.72-15.270.34-12.82-8.110.27-75.4500.09002.1121000.002.00.00.00.110.037.500-100.01.0727.3875.411.1923.9670.0-0.140.0-1300.00.9332.8655.00.2500
22Q4 (16)2.0625.61-0.960000000003.9118.1320.680.3147.62181.824.5221.5126.6132.5415.6412.850.3950.08.331.14.7600000.01-50.002.00.053.850.110.037.500-100.00.8458.4958.490.9647.6954.84-0.146.6700.784.2132.080.0000
22Q3 (15)1.64-36.1935.540000000003.31-6.23-2.070.2140.0425.03.72-2.87-19.4828.14-2.36-29.830.2613.04-62.861.05000000.020.002.00.053.850.110.037.500-100.00.5365.6226.190.6547.7327.45-0.15-150.0-1400.00.3846.15-7.320.0000
22Q2 (14)2.57-25.7278.470000000003.5312.4232.710.1587.550.03.83-4.73-14.3228.82-10.96-33.790.23-37.84-28.120000000.02002.00.053.850.1137.537.50-100.0-100.00.32-47.54-15.790.44-37.14-8.33-0.06-500.0-500.00.26-56.67-29.730.0000
22Q1 (13)3.4666.3563.980000000003.14-3.091.290.08-27.2733.334.0212.61-11.2632.3712.24-26.910.372.7860.870000000002.053.8553.850.080.060.00.010.00.00.6115.093.390.712.97.69-0.0100.00.613.213.450.0000
21Q4 (12)2.0871.9-2.80000000003.24-4.1436.130.11175.057.143.57-22.733.7828.84-28.1-17.510.36-48.5789.4700000000-100.01.30.00.00.080.060.00.010.00.00.5326.191.920.6221.576.90100.0100.00.5329.273.920.0000
21Q3 (11)1.21-15.97128.300-100.00000003.3827.0758.690.04-60.0-33.334.623.3625.8940.10-7.8613.970.7118.75191.6700000000-100.01.30.017.120.080.060.00.010.00.00.4210.53-8.70.516.250.0-0.010.00.00.4110.81-8.890.0000
21Q2 (10)1.44-31.75157.1400-100.00000002.66-14.191.530.166.670.04.47-1.3215.2143.52-1.7123.060.3239.13-15.7900000000-100.01.30.017.120.0860.060.00.010.00.00.38-35.59-5.00.48-26.154.35-0.010.050.00.37-36.21-2.630.0000
21Q1 (9)2.11-1.4240.3200-100.00000003.130.2514.390.06-14.29-25.04.5331.6922.4344.2826.6726.140.2321.05-43.90000000-100.0-100.01.30.017.120.050.0150.00.010.000.5913.465.360.6512.0710.17-0.010.00.00.5813.735.450.0000
20Q4 (8)2.14303.77219.40-100.0-100.00000002.3811.74-19.870.0716.67-12.53.44-6.27-26.534.96-0.65-19.850.19-20.83-72.060000000.010.0-50.01.317.1217.120.050.0150.00.010.000.5213.048.330.5813.7313.73-0.010.00.00.5113.338.510.0000
20Q3 (7)0.53-5.36-59.231.0733.751.90000002.13-18.7-20.220.06-40.0-33.333.67-5.41-16.9735.19-0.5200.24-36.84-60.00000000.01-50.0-66.671.110.00.00.050.0150.00.010.000.4615.012.20.5110.8715.91-0.0150.00.00.4518.4212.50.0000
20Q2 (6)0.56-9.68-26.320.814.2914.290000002.62-3.3219.630.125.0150.03.884.86-1.7735.370.7500.38-7.322.70000000.020.001.110.00.00.05150.0150.00.01000.4-28.5725.00.46-22.0331.43-0.02-100.000.38-30.9118.750.0000
20Q1 (5)0.62-7.46-7.460.7-46.1575.00000002.71-8.75-6.550.080.00.03.7-20.94-2.3735.10-19.5100.41-39.71241.670000000.020.001.110.046.050.020.000000.5616.6780.650.5915.6990.32-0.010.000.5517.0277.420.0000
19Q4 (4)0.67-48.460.01.323.810.0000.0000.02.9711.240.00.08-11.110.04.685.880.043.6200.00.6813.330.0000.0000.00.02-33.330.01.110.00.00.020.00.0000.00.4817.070.00.5115.910.0-0.010.00.00.4717.50.00.0000.0

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