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)3.78-5.745.856.760.130.00021.510.821.98-43.753.75-3.117.44-12.577.05-9.620.060.00.13-48.00.0525.010.10.02.5916.140.190.06.63-5.569.4-0.42006.63-5.560.000
2022 (9)4.01-3.843.7-15.910.130.00019.48.993.5279.593.8710.5719.951.457.821.880.06-14.290.25-34.210.04-20.010.10.02.239.310.190.07.0233.719.4426.2007.0233.710.000
2021 (8)4.1756.774.415.790.13-75.00017.81.421.967.13.5-6.4219.66-7.736.4-11.850.070.00.38-24.00.0566.6710.10.02.0410.270.190.05.255.217.486.55005.255.210.000
2020 (7)2.66-32.143.815.150.520.00017.55-0.41.83-15.673.741.9121.312.317.2633.70.070.00.5-3.850.030.010.10.01.8513.50.190.04.9910.157.0210.73004.9910.150.000
2019 (6)3.92121.473.310.370.520.00017.6214.492.17114.853.67-4.4320.83-16.525.4344.410.070.00.52-50.00.03-50.010.10.01.636.540.190.04.5334.826.3424.8004.5334.820.000
2018 (5)1.77-49.572.99-8.00.520.00015.392.331.01-45.73.84-6.3424.95-8.473.760.00.070.01.04-33.330.06-25.010.10.01.5314.180.190.03.36-19.425.08-11.03003.36-19.420.000
2017 (4)3.511.453.2536.550.52-1.890015.04-2.971.86-17.334.119.5327.2623.193.767.430.070.01.56-25.00.08-33.3310.10.01.3419.640.190.04.1716.165.7116.53004.1716.160.000
2016 (3)3.4620.142.3870.00.53-13.110015.51.972.2513.073.43-8.7822.13-10.543.52.640.070.02.08-41.570.1233.3310.10.81.1221.740.190.03.5966.984.950.31003.5966.980.000
2015 (2)2.8827.431.4115.380.6190.620015.219.031.99197.013.766.5224.74-10.513.4116.780.070.03.56-54.940.0928.5710.0212.330.928.240.190.02.15207.143.2687.36002.15207.140.000
2014 (1)2.2652.70.6500.320.00012.7726.060.6703.5314.2427.64-9.382.9223.210.070.07.9-7.170.07250.08.927.080.850.00.190.00.71066.671.7458.18000.71066.670.000
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)3.7824.75-5.745.81.7556.760.130.00.00005.16-3.91-14.14-0.35-174.47-121.63.75-13.19-3.117.44-9.76-12.527.05-7.11-9.620.060.00.00.13-31.58-48.00.05-16.6725.010.10.00.02.590.016.140.190.00.06.63-5.01-5.569.4-3.59-0.420006.63-5.01-5.560.0000
23Q3 (19)3.03-34.275.575.735.7129.550.130.00.00005.372.489.370.47-49.46-37.334.327.4617.0719.335.25-6.297.59-5.36-0.520.060.00.00.190.0-38.710.0620.050.010.10.00.02.590.016.140.190.00.06.987.2229.59.754.9524.680006.987.2229.50.0000
23Q2 (18)4.6124.9382.214.216.67-4.550.130.00.00005.24-8.5510.780.93-1.0624.04.02-5.634.1518.36-7.83-16.128.02-1.724.430.060.00.00.19-24.0-38.710.050.00.010.10.00.02.5916.1416.140.190.00.06.51-18.2240.09.29-10.531.40006.51-18.2240.00.0000
23Q1 (17)3.69-7.9811.143.6-2.7-21.740.130.00.00005.73-4.6652.390.94-41.98129.274.2610.0831.4819.93-0.076.588.164.6218.260.060.00.00.250.0-34.210.0525.00.010.10.00.02.230.09.310.190.00.07.9613.3940.6410.389.9631.560007.9613.3940.640.0000
22Q4 (16)4.0139.72-3.843.7-15.91-15.910.130.00.00006.0122.433.851.62116.0211.543.874.8810.5719.94-3.331.47.82.2321.880.060.0-14.290.25-19.35-34.210.040.0-20.010.10.00.02.230.09.310.190.00.07.0230.2433.719.4420.7226.20007.0230.2433.710.0000
22Q3 (15)2.8713.44-8.314.40.0-2.220.130.0-59.380004.913.815.590.750.066.673.69-4.42.520.63-5.790.787.63-0.6524.880.060.0-14.290.310.0-29.550.04-20.0-20.010.10.00.02.230.09.310.190.00.05.3915.9113.957.8210.6112.520005.3915.9113.950.0000
22Q2 (14)2.53-23.8-32.894.4-4.3517.330.130.0-59.380004.7325.86.770.7582.9338.893.8619.144.8921.8917.112.277.6811.321.520.060.0-14.290.31-18.42-29.550.050.025.010.10.00.02.239.319.310.190.00.04.65-17.848.97.07-10.398.770004.65-17.848.90.0000
22Q1 (13)3.32-20.3822.064.64.5519.480.130.0-75.00003.76-16.26-11.110.41-21.15-8.893.24-7.43-13.3718.70-4.92-15.126.97.812.830.06-14.29-14.290.380.0-24.00.050.066.6710.10.00.02.040.010.270.190.00.05.667.814.247.895.485.620005.667.814.240.0000
21Q4 (12)4.1733.2356.774.4-2.2215.790.13-59.38-75.00004.49-3.444.910.5215.568.333.5-2.78-6.4219.66-3.92-7.736.44.75-11.850.070.00.00.38-13.64-24.00.050.066.6710.10.00.02.040.010.270.190.00.05.2510.995.217.487.636.550005.2510.995.210.0000
21Q3 (11)3.13-16.989.064.520.00.00.320.0-38.460004.654.979.410.45-16.6755.173.6-2.17-6.7420.47-4.4-3.186.11-3.32-1.290.070.00.00.440.069.230.0525.066.6710.10.00.02.040.010.270.190.00.04.7310.776.296.956.927.090004.7310.776.290.0000
21Q2 (10)3.7738.6-24.753.75-2.6-22.680.32-38.46-38.460004.434.734.980.5420.025.583.68-1.6-4.9121.41-2.813.56.32-5.81-5.250.070.00.00.44-12.069.230.0433.3333.3310.10.00.02.0410.2710.270.190.00.04.27-21.362.646.5-12.994.840004.27-21.362.640.0000
21Q1 (9)2.722.26-39.153.851.32-5.410.520.00.00004.23-1.17-11.880.45-6.25-28.573.740.0-8.3322.033.360.686.71-7.5811.280.070.00.00.50.0-3.850.030.00.010.10.00.01.850.013.50.190.00.05.438.825.447.476.417.170005.438.825.440.0000
20Q4 (8)2.66-7.32-32.143.8-15.5615.150.520.00.00004.280.71-14.230.4865.52-40.03.74-3.111.9121.310.812.317.2617.2933.70.070.00.00.592.31-3.850.030.00.010.10.00.01.850.013.50.190.00.04.9912.1310.157.028.1710.730004.9912.1310.150.0000
20Q3 (7)2.87-42.7111.244.5-7.2253.060.520.00.00004.250.71-9.570.29-32.56-51.673.86-0.268.1221.142.206.19-7.239.10.070.00.00.260.0-66.670.030.0-25.010.10.00.01.850.013.50.190.00.04.456.9719.36.494.6816.940004.456.9719.30.0000
20Q2 (6)5.0112.08211.184.8519.16165.030.520.00.00004.22-12.081.440.43-31.754.883.87-5.1511.5320.68-5.4506.6710.6150.90.070.00.00.26-50.0-66.670.030.0-40.010.10.00.01.8513.513.50.190.00.04.16-19.2233.336.2-11.0525.510004.16-19.2233.330.0000
20Q1 (5)4.4714.03184.714.0723.3373.930.520.00.00004.8-3.8127.320.63-21.2580.04.0811.1710.5721.885.0306.0311.0538.620.070.00.00.520.0-50.00.030.0-40.010.10.00.01.630.06.540.190.00.05.1513.6938.816.979.9428.360005.1513.6938.810.0000
19Q4 (4)3.9251.940.03.312.240.00.520.00.0000.04.996.170.00.833.330.03.672.80.020.8300.05.4322.020.00.070.00.00.52-33.330.00.03-25.00.010.10.00.01.630.00.00.190.00.04.5321.450.06.3414.230.0000.04.5321.450.00.0000.0

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