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)17.06-4.434.66-35.729.000031.384.39-0.508.6427.6227.5322.2510.763.464.08-25.27001.35-2.1739.040.06.00.01.210.02.44-18.129.65-5.33.71.096.14-7.530.000
2022 (9)17.85-31.977.2560.4000030.06-6.24-1.8806.77-38.0622.52-33.9410.411.955.46-4.388.9901.38-4.1739.04-10.06.019.761.210.02.98-70.3210.19-37.333.66-2.666.64-51.880.000
2021 (8)26.2430.814.52-67.6210.19749.170032.06-11.179.91010.93-0.9134.0911.559.29-21.05.71-5.78001.44-6.4943.380.05.010.01.210.010.047071.4316.26155.263.76-2.0813.8246.730.000
2020 (7)20.0618.4213.9616.531.281.820036.09-23.7-4.03011.0317.8430.5654.4511.76-39.486.06262.8710.16-10.331.54-7.2343.380.05.010.01.210.00.14-96.666.37-38.873.84-2.783.98-51.110.000
2019 (6)16.94-19.4911.98-34.750.66-94.350047.3-5.89-4.2509.360.5419.796.8319.43-6.51.67-1.7611.3301.66-9.7843.380.05.010.01.210.04.19-49.710.42-28.433.95-14.328.14-37.090.000
2018 (5)21.04-2.7318.3647.7111.69126.110050.262.66-5.7309.315.4418.522.7120.78-1.521.7-9.09001.84-6.643.38-0.85.010.01.210.08.33-40.9614.56-28.384.61-12.3612.94-33.20.000
2017 (4)21.6341.8412.434.725.175.940048.96-1.13-0.9208.834.3718.045.5721.1-3.391.875.6511.6823.61.97-6.1943.730.05.010.61.210.014.11-6.4320.33-4.425.26-8.5219.37-7.010.000
2016 (3)15.25-29.6611.87-38.814.88-17.010049.52-18.120.3408.46-17.2217.081.121.84-8.21.770.09.45-36.232.12000.043.730.04.980.01.210.015.081.9621.271.385.75-25.920.83-7.630.000
2015 (2)21.6810.3919.48.745.8865.630060.48-13.14-0.73010.22-31.4616.90-21.0923.791.581.77-11.514.82-23.840.1-9.0943.730.04.980.01.210.014.79-4.6420.98-3.327.76-6.5122.55-5.290.000
2014 (1)19.64-6.4317.843.03.55106.40069.63-2.95-5.01014.9127.1121.4130.9823.4214.582.0-10.7119.4619.170.11-15.3843.730.04.985.961.210.015.51-27.2921.7-20.348.311.8623.81-17.180.000
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)17.069.22-4.434.662.64-35.729.00.000008.788.9321.61-0.51-187.9369.468.6411.6327.6227.536.0822.2510.76-0.373.464.08-22.73-25.2700-100.01.35-2.88-2.1739.040.00.06.00.00.01.210.00.02.44-18.39-18.129.65-5.39-5.33.7-3.651.096.14-10.1-7.530.0000
23Q3 (19)15.628.85-24.14.54-1.31.579.0000008.06-1.3514.650.58332.0-1.697.741.843.0625.96-1.689.6310.81.56.515.280.76-9.590-100.0-100.01.390.0-1.4239.040.00.06.00.00.01.210.00.02.9924.07-33.5610.26.03-12.893.849.4-11.116.8315.37-22.560.0000
23Q2 (18)14.35-13.92-42.94.6-20.696.9800-100.00008.1728.26-2.04-0.2521.8863.777.625.21-9.9526.4025.955.3710.64-1.9414.165.24-2.06-11.648.990.00.01.390.72-2.839.040.0-10.06.00.00.01.210.00.02.41-9.06-38.369.62-2.53-13.493.51-5.9-16.235.92-7.21-26.910.0000
23Q1 (17)16.67-6.61-35.145.8-20.039.4200-100.00006.37-11.77-14.73-0.3280.84-190.916.07-10.34-29.520.96-6.93-18.2310.854.3314.815.35-2.01-12.878.990.0-0.111.380.0-6.1239.040.0-10.06.00.019.761.210.00.02.65-11.07-73.319.87-3.14-38.893.731.91-17.846.38-3.92-55.910.0000
22Q4 (16)17.85-13.27-31.977.2562.1960.400-100.00007.222.7-18.69-1.67-383.05-488.376.77-9.85-38.0622.52-4.88-33.9410.42.5611.955.46-6.51-4.388.990.001.38-2.13-4.1739.040.0-10.06.00.019.761.210.00.02.98-33.78-70.3210.19-12.98-37.333.66-15.28-2.666.64-24.72-51.880.0000
22Q3 (15)20.58-18.11-24.754.473.95-27.20-100.0-100.00007.03-15.71-21.890.59185.51-94.87.51-11.02-28.6123.68-5.49-28.2510.148.8-5.235.84-1.525.238.990.001.41-1.4-2.7639.04-10.0-10.06.00.019.761.210.00.04.515.09-53.2711.715.31-26.124.323.1-5.058.828.89-37.80.0000
22Q2 (14)25.13-2.2217.74.33.37-38.220.61.69-50.00008.3411.651.21-0.69-527.27-331.258.44-1.97-12.9925.05-2.27-17.259.32-1.38-18.15.93-3.424.048.99-0.11-6.061.43-2.72-3.3843.380.00.06.019.7619.761.210.00.03.91-60.62328.6511.12-31.15146.564.19-7.71-11.238.1-44.02169.10.0000
22Q1 (13)25.7-2.0622.914.16-7.96-62.890.59-94.21-50.830007.47-15.8825.76-0.11-125.5893.498.61-21.234.1125.63-24.819.049.451.72-16.676.147.531.829.00-5.961.472.08-3.2943.380.00.05.010.00.01.210.00.09.93-1.1740.6516.15-0.68245.824.5420.741.5714.474.86395.550.0000
21Q4 (12)26.24-4.0630.814.52-26.38-67.6210.190.1749.170008.88-1.332.070.43-96.21-62.6110.933.9-0.9134.093.3111.589.29-13.18-21.05.712.88-5.7800-100.01.44-0.69-6.4943.380.00.05.010.00.01.210.00.010.044.267071.4316.262.59155.263.76-17.36-2.0813.8-2.68246.730.0000
21Q3 (11)27.3528.123.596.14-11.78-58.6810.18748.33748.330009.09.22-1.7511.347187.56200.010.528.452.4333.009.026.5310.7-5.98-14.195.55-2.635.110-100.0-100.01.45-2.03-5.8443.380.00.05.010.00.01.210.00.09.63663.161072.7315.85251.44202.484.55-3.65.5714.18371.1327.110.0000
21Q2 (10)21.352.123.136.96-37.91-31.431.20.00.00008.2438.72-27.59-0.1690.5393.969.717.29-9.630.2728.7919.7211.380.35-1.735.7-5.4715.389.570.0-10.891.48-2.63-4.5243.380.00.05.010.001.210.00-1.71-10.3204.51-3.43-10.874.725.5916.543.013.08-25.680.0000
21Q1 (9)20.914.2412.2411.21-19.70.451.20.0-0.830005.94-31.72-13.41-1.69-246.9637.648.27-25.0212.8223.51-23.0646.8211.34-3.57-38.976.03-0.5313.019.57-5.81-10.891.52-1.3-5.5943.380.00.05.010.001.210.00-1.55-1207.1404.67-26.69-39.434.4716.4110.372.92-26.63-27.90.0000
20Q4 (8)20.06-9.3518.4213.96-6.0616.531.20.081.820008.7-5.02-27.381.15538.89255.4111.037.417.8430.5517.1654.411.76-5.69-39.486.0614.77262.8710.160.1-10.331.540.0-7.2343.380.00.05.010.00.01.210.00.00.14114.14-96.666.3721.56-38.873.84-10.9-2.783.9819.88-51.110.0000
20Q3 (7)22.1327.6230.3314.8646.422.711.20.071.430009.16-19.51-24.980.18106.79130.5110.27-4.2910.3126.083.13012.477.69-43.295.286.88220.010.15-5.49-10.411.54-0.65-9.9443.380.00.05.0100.01.2100.0-0.990-120.55.243.56-52.584.316.42-17.123.32-18.02-66.90.0000
20Q2 (6)17.34-6.92-6.8710.15-9.05-43.451.2-0.83-87.3700011.3865.89-22.74-2.652.21-1992.8610.7346.3810.0525.2957.94011.58-37.67-48.264.94238.36194.0510.740.001.55-3.73-13.4143.380.00.000-100.000-100.000-100.05.06-34.37-56.534.050.0-34.364.050.0-65.030.0000
20Q1 (5)18.639.98-13.2711.16-6.84-43.661.2183.33-88.770006.86-42.74-18.14-2.71-266.2211.737.33-21.69-4.8116.01-19.09018.58-4.37-19.361.46-12.57-13.110.74-5.2101.61-3.01-12.9743.380.00.00-100.0-100.00-100.0-100.00-100.0-100.07.71-26.01-32.94.052.53-37.314.05-50.25-65.470.0000
19Q4 (4)16.94-0.240.011.98-1.070.00.66-5.710.0000.011.98-1.880.0-0.74-25.420.09.360.540.019.7900.019.43-11.640.01.671.210.011.330.00.01.66-2.920.043.380.00.05.010.00.01.210.00.04.19-13.250.010.42-5.70.03.95-24.040.08.14-18.840.00.0000.0

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