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)8.6813.61000.09-52.630026.16-6.072.31-8.75.26-2.7720.113.513.55-26.21.085.880.21-76.40.68-19.056.320.03.159.00.43-36.766.656.410.234.18-0.5106.145.50.0612.71
2022 (9)7.6410.4000.19-5.00027.85-11.282.53-3.445.41-12.3219.43-1.174.81-2.831.0210.870.89-43.310.84-17.656.320.02.899.890.6878.956.252.469.827.79-0.4305.827.380.067.02
2021 (8)6.9218.49000.21900.00031.392.622.62-24.716.17-3.8919.66-6.344.95-0.40.921.11.575133.331.02-16.396.320.02.6315.350.3831.036.1-6.589.110.11-0.6805.42-11.870.05-23.03
2020 (7)5.8482.5000.01-80.00030.59-9.793.482.356.4225.1520.9938.734.9726.140.9118.180.03-98.41.22-12.866.320.02.2818.130.2970.596.538.839.112.35-0.3806.157.710.070.19
2019 (6)3.2-0.93000.0500033.9113.63.413.335.13-22.5115.13-31.793.945.070.7730.511.88-57.081.4-10.266.320.01.9318.40.17-5.566.019.768.118.77-0.2905.7117.980.07-4.43
2018 (5)3.23-34.3500000029.8547.483.066.676.6241.1522.18-4.293.7517.190.5918.04.38210.641.56-21.216.327.671.6312.410.1880.05.0138.786.8232.17-0.1704.8441.110.07-33.59
2017 (4)4.92-5.0200000020.24-2.171.85.264.69-2.923.17-0.743.2-9.60.501.41-27.691.98-12.785.872.981.4513.280.103.618.415.1611.93-0.1803.436.190.11-7.51
2016 (3)5.1845.5100000020.694.181.7117.124.836.3923.342.123.5414.56001.9502.27-9.565.76.541.2813.27003.3315.624.6114.68-0.103.231.890.12-14.05
2015 (2)3.5624.481.00000019.8624.441.4628.074.545.8322.86-14.953.091.3100002.51-9.065.350.01.1310.78002.8812.944.0212.610.29-19.443.178.930.14-7.46
2014 (1)2.862.1400000015.964.931.14-42.714.2917.5326.8812.013.0515.9700002.765420.05.350.01.0224.39002.55-9.573.57-6.30.36176.922.91-1.360.150
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)8.6830.9213.610000.0980.0-52.630006.583.46-0.90.521.9618.185.26-5.73-2.7720.11-5.523.513.55-0.56-26.21.0810.25.880.21-16.0-76.40.68-5.56-19.056.320.00.03.150.09.00.430.0-36.766.658.486.410.235.254.18-0.51-15.91-18.66.147.915.50.063.9512.71
23Q3 (19)6.63-18.056.080000.05400.0-75.00006.362.09-10.550.51-5.56-23.885.586.08-5.121.289.128.653.57-0.83-23.390.98-6.673.160.25-13.79-73.40.72-5.26-18.186.320.00.03.150.09.00.430.0-36.766.139.076.799.725.654.4-0.4427.876.385.6913.577.970.062.1413.11
23Q2 (18)8.092.41-8.590000.01-94.74-95.00006.23-10.871.30.54-26.03-1.825.26-8.840.1919.50-9.1114.013.6-7.46-12.21.050.9612.90.29-14.71-70.710.76-5.0-17.396.320.00.03.159.09.00.43-36.76-36.765.62-19.610.859.2-12.886.48-0.61-48.78-15.095.01-23.8610.350.063.1311.66
23Q1 (17)7.93.4-8.670000.190.0-5.00006.995.27-12.080.7365.91-17.055.776.6511.3921.4610.4625.63.89-19.13-14.131.041.9611.830.34-61.8-67.310.8-4.76-17.536.320.00.02.890.09.890.680.078.956.9911.840.1410.567.545.71-0.414.652.386.5813.060.30.062.939.56
22Q4 (16)7.6422.2410.40000.19-5.0-5.00006.64-6.61-24.630.44-34.33-13.735.41-7.99-12.3219.43-0.82-1.174.813.22-2.831.027.3710.870.89-5.32-43.310.84-4.55-17.656.320.00.02.890.09.890.680.078.956.258.892.469.825.487.79-0.438.5136.765.8210.447.380.064.327.02
22Q3 (15)6.25-29.388.890000.20.00.00007.1115.61-8.610.6721.82-11.845.8812.09.0919.5914.511.854.6613.6614.50.952.157.950.94-5.05-41.980.88-4.35-17.766.320.00.02.890.09.890.680.078.955.7413.212.329.317.758.0-0.4711.3234.725.2716.087.770.050.838.14
22Q2 (14)8.852.3110.90000.20.00.00006.15-22.646.40.55-37.519.575.251.3513.3917.110.1315.094.1-9.4912.640.930.03.330.99-4.81-40.720.92-5.15-17.866.320.00.02.899.899.890.6878.9578.955.07-27.364.548.64-13.519.92-0.53-26.1914.524.54-30.797.330.051.19-1.12
22Q1 (13)8.6525.03.720000.20.01900.00007.95-9.76-11.860.8872.550.05.18-16.05-11.017.08-13.08-3.364.53-8.4824.110.931.095.681.04-33.765100.00.97-4.9-17.096.320.00.02.630.015.350.380.031.036.9814.43-5.689.999.660.1-0.4238.2414.296.5621.03-5.070.050.55-24.82
21Q4 (12)6.9220.5618.490000.20.01900.00008.8113.247.440.51-32.8941.676.1714.47-3.8919.6612.25-6.344.9521.62-0.40.924.551.11.57-3.095133.331.02-4.67-16.396.320.00.02.630.015.350.380.031.036.18.73-6.589.115.680.11-0.685.56-78.955.4210.84-11.870.055.41-23.03
21Q3 (11)5.74-28.07-6.6700-100.00.20.01900.00007.7834.6-4.540.7665.22-52.85.3916.41-15.7817.5117.81-20.464.0711.819.410.88-2.228.641.62-2.995300.01.07-4.46-15.756.320.00.02.630.015.350.380.031.035.6115.67-10.538.629.67-2.49-0.72-16.13-38.464.8915.6-14.960.05-7.8-21.73
21Q2 (10)7.98-4.3248.3300-100.00.21900.017.650005.78-35.92-23.440.46-47.73-36.114.63-20.45-13.9414.86-15.93-21.543.64-0.27-4.710.92.2712.51.678250.0-5.111.12-4.27-14.56.320.00.02.6315.3515.350.3831.0331.034.85-34.464.37.86-21.248.71-0.62-26.53-14.814.23-38.782.920.05-23.07-15.96
21Q1 (9)8.3442.81106.4400-100.00.010.0-90.910009.0210.034.830.88144.4412.825.82-9.356.417.68-15.76-1.23.65-26.565.190.88-3.317.330.02-33.33-98.91.17-4.1-12.696.320.00.02.280.018.130.290.070.597.413.329.149.989.6712.39-0.49-28.955.776.9112.3610.380.072.96-0.41
20Q4 (8)5.84-5.0482.50-100.000.010.0-80.00008.20.6122.750.36-77.64-25.06.420.3125.1520.99-4.6738.774.9733.626.140.9112.3518.180.030.0-98.41.22-3.94-12.866.320.00.02.280.018.130.290.070.596.534.158.839.12.9412.35-0.3826.92-31.036.156.967.710.077.190.19
20Q3 (7)6.1514.31111.340.60.000.01-94.1200008.157.958.961.61123.61147.696.418.9623.0822.0216.2203.72-2.6225.680.811.259.460.03-98.3-98.41.27-3.05-11.196.320.00.02.280.018.130.290.070.596.2734.8415.688.8422.2717.55-0.523.7-188.895.7539.99.730.06-1.01-0.57
20Q2 (6)5.3833.1711.390.6-33.3300.1754.5500007.5512.86-22.330.72-7.69-28.715.38-1.65-9.1218.945.8703.8210.0922.040.86.6714.291.76-2.76-6.381.31-2.24-11.496.320.00.02.2818.1318.130.2970.5970.594.65-31.42-2.317.23-18.585.24-0.54-3.85-2600.04.11-34.35-13.290.07-8.830.04
20Q1 (5)4.0426.253.590.9080.00.11120.000006.690.15-33.370.7862.5-38.15.476.63-16.4917.8918.3103.47-11.9313.40.75-2.627.121.81-3.72-23.951.34-4.29-11.266.320.00.01.930.018.40.170.0-5.566.7813.08.318.889.6310.04-0.52-79.31-2500.06.269.630.320.073.5710.04
19Q4 (4)3.29.970.0000.00.0500.0000.06.68-10.70.00.48-26.150.05.13-1.350.015.1200.03.9433.110.00.774.050.01.880.00.01.4-2.10.06.320.00.01.930.00.00.170.00.06.010.70.08.17.710.0-0.29-61.110.05.718.970.00.076.370.0

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