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)8.6112.116.177.6-0.7867.777.9440.28167.340009.3-11.09-0.21-0.44-980.0-62.966.04-25.06-16.3415.08-25.02-29.6916.87-12.64-2.880.472.170.026.840.944.153.1-1.9-8.289.850.00.03.720.01.362.730.0-11.367.2-5.39-11.7613.65-2.92-8.45-2.7-17.91.14.5-15.41-17.130.100.11-18.73
23Q3 (19)7.68-6.23-17.687.66-12.8660.255.6636.39105.0700010.46-5.2516.610.05111.63-76.198.06-14.535.9120.12-17.71-11.2519.313.487.460.46-4.171433.3326.590.266.743.16-2.77-7.879.850.00.03.720.01.362.730.0-11.367.610.66-7.8714.060.36-6.33-2.2913.912.555.328.57-9.980.10-8.87-22.28
23Q2 (18)8.19-13.15-15.488.7938.2185.444.15124.3294.8400011.0419.4841.18-0.438.51-248.289.4326.0733.5724.4515.5410.5118.66-1.114.540.480.04700.026.52-0.716.893.25-2.69-7.149.850.00.03.721.361.362.73-11.36-11.367.56-1.69-6.0914.01-2.98-5.34-2.661.483.624.9-1.8-7.370.11-4.16-23.11
23Q1 (17)9.4316.28-27.076.3640.416.481.85-37.71105.560009.24-0.8622.55-0.47-74.07-361.117.483.6-1.8421.16-1.38-13.5318.878.649.580.482.134700.026.713.659.63.34-1.18-6.969.850.00.03.670.00.273.080.01.997.69-5.76-6.1114.44-3.15-2.83-2.71.1-0.754.99-8.1-9.440.11-7.06-21.7
22Q4 (16)8.11-13.08-47.274.53-5.23-53.782.977.61-48.170009.323.90.87-0.27-228.57-640.07.22-5.120.021.46-5.35-12.8417.37-3.3411.420.471466.672250.025.773.45101.643.38-1.4610.469.850.00.03.670.00.273.080.01.998.16-1.212.5114.91-0.671.91-2.73-16.1711.365.43-8.1211.270.12-4.27-20.96
22Q3 (15)9.33-3.72-43.144.780.84-50.672.7629.58688.570008.9714.7122.710.21-27.59-54.357.617.7929.8622.672.4619.2617.970.6718.540.03200.050.024.910.452.823.43-2.017.479.850.00.03.670.00.273.080.01.998.262.614.6915.011.423.02-2.3514.8628.795.9111.7228.760.12-9.84-20.21
22Q2 (14)9.69-25.06-20.574.74-13.19-46.622.13136.6797.220007.823.7110.920.2961.113.577.06-7.3534.7322.12-9.5828.5317.853.6633.010.010.0-50.024.811.8199.443.5-2.5118.249.850.00.03.670.270.273.081.991.998.05-1.71-2.1914.8-0.4-0.74-2.76-2.9915.345.29-3.996.440.14-2.460.42
22Q1 (13)12.93-15.938.25.46-44.29-31.920.9-84.29400.00007.54-18.431.590.18260.0125.07.625.5421.5324.47-0.5911.3117.2210.4639.890.01-50.0-66.6724.3790.6998.613.5917.3218.489.850.00.03.660.02.233.020.08.248.192.89-0.9714.861.571.57-2.6812.9911.265.5112.914.950.14-6.1849.99
21Q4 (12)15.38-6.289.09.81.1421.895.731537.146266.670009.2426.4-13.970.05-89.13-91.87.2223.210.1424.6229.51-2.1115.592.8449.470.020.0100.012.78-21.616.293.064.79-1.619.850.00.03.660.02.233.020.08.247.960.89-2.8114.630.410.55-3.086.67-1.994.886.32-5.610.15-3.3751.79
21Q3 (11)16.4134.5118.669.699.12-6.010.35-67.5900007.313.695.640.4664.29100.05.8611.8324.1519.0110.42-0.9815.1612.9717.610.020.0100.016.331.0364.982.92-1.35-8.469.850.00.03.660.02.233.020.08.247.89-4.13-2.5914.57-2.280.76-3.3-1.23-3.124.59-7.65-6.330.1581.2889.91
21Q2 (10)12.22.09-10.238.8810.72-10.031.08500.000007.0523.0437.430.28250.0411.115.24-16.4327.817.21-21.72.9513.429.023.630.02-33.330.012.441.3951.712.96-2.31-8.649.850.00.03.662.232.233.028.248.248.23-0.483.3914.911.914.12-3.26-7.950.914.97-5.336.420.09-8.74-7.1
21Q1 (9)11.95-15.31-8.718.02-0.25-23.110.18100.000005.73-46.65-2.550.08-86.89-20.06.27-13.0425.421.98-12.5820.2112.3118.02-6.530.03200.050.012.2711.65127.643.03-2.57-7.99.850.00.03.580.04.072.790.024.558.270.98-10.9814.630.55-2.27-3.020.00.665.251.55-16.00.09-5.05-5.28
20Q4 (8)14.112.0216.718.04-22.02-25.560.090000010.7455.261.260.61165.2279.417.2152.7537.8625.1531.0234.8810.43-19.08-25.290.010.0-50.010.9911.23195.433.11-2.51-6.899.850.00.03.580.04.072.790.024.558.191.11-11.4614.550.62-2.55-3.025.62-8.245.175.51-19.970.1020.919.89
20Q3 (7)13.831.7715.3510.314.466.400-100.00006.9234.891.020.23355.56-34.294.7215.12-14.6519.1914.79012.89-0.46-10.730.01-50.0-66.679.8820.4949300.03.19-1.54-3.639.850.00.03.580.04.072.790.024.558.11.76-9.514.460.98-1.16-3.22.74-33.894.94.93-25.30.08-11.32-11.46
20Q2 (6)13.593.8220.89.87-5.373.1300-100.00005.13-12.76-35.47-0.09-190.0-109.784.1-18.0-39.1716.72-8.57012.95-1.67-10.320.020.0-33.338.252.1303.24-1.52-3.579.850.00.03.584.074.072.7924.5524.557.96-14.32-7.4414.32-4.340.28-3.29-8.22-56.674.67-25.28-28.150.09-6.96-7.32
20Q1 (5)13.098.2724.7910.43-3.4313.000-100.00005.88-11.71-10.770.1-70.59-75.615.0-4.4-22.2418.29-1.91013.17-5.66-11.010.020.0-50.05.3944.8903.29-1.5-3.529.850.00.03.440.08.522.240.0148.899.290.43-7.7514.970.275.8-3.04-8.96-56.76.25-3.25-23.120.1020.18-4.98
19Q4 (4)12.090.830.010.811.460.00-100.00.0000.06.66-2.770.00.34-2.860.05.23-5.420.018.6500.013.96-3.320.00.02-33.330.03.7218500.00.03.340.910.09.850.00.03.440.00.02.240.00.09.253.350.014.932.050.0-2.79-16.740.06.46-1.520.00.08-10.710.0
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)8.616.177.667.777.94167.340040.0418.99-1.2906.04-16.3415.08-29.6916.87-2.880.470.026.844.153.1-8.289.850.03.721.362.73-11.367.2-11.7613.65-8.45-2.704.5-17.130.10-18.73
2022 (9)8.11-47.274.53-53.782.97-48.170033.6514.730.41-52.877.220.021.46-12.8417.3711.420.472250.025.77101.643.3810.469.850.03.670.273.081.998.162.5114.911.91-2.7305.4311.270.12-20.96
2021 (8)15.389.09.821.895.736266.670029.332.340.872.357.220.1424.62-2.1515.5949.470.02100.012.7816.293.06-1.619.850.03.662.233.028.247.96-2.8114.630.55-3.0804.88-5.610.1551.79
2020 (7)14.1116.718.04-25.560.0900028.662.170.85-57.927.2164.6125.1661.1110.43-25.290.01-50.010.99195.433.11-6.899.850.03.584.072.7924.558.19-11.4614.55-2.55-3.0205.17-19.970.1019.89
2019 (6)12.0915.3610.821.76000028.05-2.872.02-24.344.38-39.3415.61-37.5413.961.820.02-50.03.7203.34-4.029.850.03.448.522.24148.899.25-10.1914.933.9-2.7906.46-19.850.082.93
2018 (5)10.48-8.238.8730.833.7300028.8816.082.67136.287.2238.8525.0019.6213.7138.480.04-98.37003.481413.049.850.03.173.590.957.8910.341.114.3731.47-2.2408.0625.940.080
2017 (4)11.424.396.7813.0000024.887.011.1334.525.21.5620.90-5.099.96.82.4674.473.69-13.990.2321.059.850.03.062.680.571040.07.3-1.4810.934.69-0.906.4-6.430.000
2016 (3)10.94-4.546.0-18.7000023.25-5.450.84-48.475.12-6.2322.02-0.829.27-11.551.4104.298.610.19-9.529.853.92.986.050.050.07.412.6310.443.47-0.5706.84-12.310.000
2015 (2)11.4611.597.38-8.550.52188.890024.59-7.491.63-28.515.46-4.0422.203.7210.480.58003.95-11.630.21-19.239.48-1.662.818.490.05-66.677.2214.610.0911.740.58-59.447.80.910.000
2014 (1)10.2715.918.0714.630.1800026.5813.932.2814.05.699.4221.41-3.9610.4211.21004.474.930.2636.849.640.02.598.370.15-25.06.312.39.0310.121.4307.7341.580.000

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