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)13.4410.25-6.62.61-21.15011.83-7.079.230007.09-8.87-30.01-3.6-236.45-339.028.51-18.95-19.5726.59-11.2516.9114.227.2424.410.2-4.765.2643.567.130.3700045.91.953.995.650.00.71000-4.66-323.64-249.361.0-78.07-88.530.09-88.46-96.39-4.57-1328.12-181.460.0000
23Q3 (19)12.19-2.4-11.793.3124.91-25.9512.733.58-40.960007.780.52-36.85-1.0729.61-294.5510.53.45-9.7929.9716.8526.1413.263.1917.550.215.010.5340.66-0.139.200045.020.01.995.650.00.71000-1.1-3566.67-129.024.56-19.01-51.440.7859.18-78.57-0.32-169.57-104.310.0000
23Q2 (18)12.49-12.23-18.372.65364.9184.0312.297.24-50.120007.74-17.57-40.19-1.52-375.0-15300.010.15-4.78-28.2225.647.73-7.9612.855.5917.350.25.2611.1140.7-9.6233.0900045.021.992.025.650.710.71000-0.03-101.07-100.935.63-33.06-36.380.49-62.88-44.320.46-88.83-88.830.0000
23Q1 (17)14.23-1.1115.970.570-50.4311.465.82-53.990009.39-7.31-15.56-0.3260.98-155.1710.660.76-31.4923.814.65-21.0412.176.4721.090.190.05.5645.033.7644.1400044.140.03.015.610.011.980002.8-10.26-63.548.41-3.56-33.731.32-46.99-10.24.12-26.56-54.970.0000
22Q4 (16)14.394.1229.410-100.0-100.010.83-49.77-55.2700010.13-17.78-19.73-0.82-249.09-148.2410.58-9.11-38.8122.75-4.24-30.8511.431.3323.840.190.011.7643.448.5833.2500044.140.03.015.610.011.980003.12-17.68-56.128.72-7.14-28.052.49-31.59170.655.61-24.5-30.140.0000
22Q3 (15)13.82-9.6745.324.47210.4237.5421.56-12.5123.8800012.32-4.79-12.440.555400.0-78.611.64-17.68-29.1523.76-14.74-27.5911.283.0140.30.195.5611.7629.21-4.48-38.3500044.140.023.015.610.011.980003.7916.98-30.719.396.1-10.493.64313.645300.07.4380.3437.590.0000
22Q2 (14)15.324.6948.111.4425.22251.2224.64-1.0878.9400012.9416.37-6.230.01-98.28-99.4114.14-9.135.1327.86-7.59-10.6510.958.9633.70.180.05.8830.58-2.11-39.800044.132.995.455.6111.9811.9800-100.03.24-57.81102.58.85-30.2611.740.88-40.1454.394.12-54.9789.860.0000
22Q1 (13)12.2710.3431.941.15-62.3-70.8124.912.8912.8700011.12-11.89-7.870.58-65.88866.6715.56-10.0137.4630.15-8.35-1.7510.058.8811.790.185.885.8831.24-4.08-20.9700042.850.02.545.010.00.000-100.07.688.028633.3312.694.7103.691.4759.7867.059.1513.951058.230.0000
21Q4 (12)11.1216.9317.83.05-6.15-42.1324.21151.472.8100012.62-10.3124.461.7-33.85414.8117.295.2384.7232.900.2720.489.2314.8-14.220.170.00.032.57-31.26-32.9400042.850.02.545.010.00.000-100.07.1129.984840.012.1215.5496.430.921414.29124.398.0348.72988.460.0000
21Q3 (11)9.51-7.9415.133.25692.6819.939.63-30.07-24.1700014.071.9697.612.5752.07521.3116.4322.16137.4332.815.260.728.04-1.83-41.270.170.00.047.38-6.73-7.6200042.852.392.545.010.00.00-100.0-100.05.47241.881664.5210.4932.4558.22-0.07-112.28-113.215.4148.85542.860.0000
21Q2 (10)10.3311.086.490.41-89.59-85.8613.77-37.6183.600013.814.3382.541.692716.67181.6413.4518.8280.7831.181.6359.828.19-8.9-40.990.170.00.050.828.51-10.5800041.850.14-1.045.010.00.01.310.00.01.61877.7873.917.9227.139.390.57-35.2326.672.17174.6858.390.0000
21Q1 (9)9.3-1.48-2.723.94-25.246.4922.0757.53206.5300012.0719.0327.590.06111.11103.811.3220.9424.430.6912.3844.398.99-16.45-33.110.170.00.039.53-18.61-31.2800041.790.0-1.185.010.00.01.310.0-53.55-0.0940.0-107.146.230.97-31.460.88114.63134.920.79203.85162.70.0000
20Q4 (8)9.4414.29-24.365.2794.46120.514.0110.31166.8600010.1442.423.89-0.5411.48-14.899.3635.2610.6427.3033.7644.5910.76-21.4-24.280.170.00.048.57-5.3-21.0200041.790.0-2.345.010.00.01.310.0-53.55-0.15-148.39-105.46.17-6.94-41.850.41-22.64131.30.26-69.05-82.310.0000
20Q3 (7)8.26-14.85-26.772.71-6.55-10.2612.769.33125.980007.12-5.82-37.27-0.6170.5334.416.92-6.99-28.2920.414.62013.69-1.37-1.080.170.0-93.2351.29-9.72-7.9500041.79-1.18-3.475.010.00.01.310.0-53.550.31-66.3-93.576.63-8.43-47.590.5317.78117.210.84-38.69-51.720.0000
20Q2 (6)9.71.460.522.9-21.6234.267.54.178.850007.56-20.08-38.29-2.07-31.01-840.917.44-18.24-18.6919.51-8.19013.883.2711.940.170.0-94.0656.81-1.239.5200042.290.0-2.315.010.00.01.31-53.55-53.550.92-26.98-84.07.24-20.35-46.690.45117.86116.851.37208.73-55.520.0000
20Q1 (5)9.56-23.4-15.253.754.81-46.847.237.1424.350009.46-3.07-17.31-1.58-236.17-354.849.17.570.2221.2512.54013.44-5.4219.570.170.0-94.1457.52-6.4723.9100042.29-1.17-1.385.010.08.912.820.01181.821.26-54.68-89.069.09-14.33-44.4-2.52-92.37-2.86-1.26-185.71-113.890.0000
19Q4 (4)12.4810.640.02.39-20.860.05.25-6.580.0000.09.76-14.010.0-0.4749.460.08.46-12.330.018.8800.014.212.670.00.17-93.230.061.510.370.0000.042.79-1.160.05.010.00.02.820.00.02.78-42.320.010.61-16.130.0-1.3157.470.01.47-15.520.00.0000.0
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)13.44-6.62.61011.839.230032.0-31.2-6.5108.51-19.5726.5916.9114.2224.410.25.2643.560.370045.93.995.650.7100-4.6601.0-88.530.09-96.39-4.5700.000
2022 (9)14.3929.410010.83-55.270046.51-11.510.32-94.6810.58-38.8122.75-30.8511.4323.840.1911.7643.433.250044.143.015.6111.98003.12-56.128.72-28.052.49170.655.61-30.140.000
2021 (8)11.1217.83.05-42.1324.2172.810052.5653.336.01017.2984.7232.9020.489.23-14.220.170.032.57-32.940042.852.545.010.0007.11012.1296.430.92124.398.032988.460.000
2020 (7)9.44-24.365.27120.514.01166.860034.28-23.48-4.7909.3610.6427.3044.5910.76-24.280.170.048.57-21.020041.79-2.345.010.01.31-53.55-0.1506.17-41.850.4100.26-82.310.000
2019 (6)12.487.772.3947.535.25-10.870044.8-11.32-1.008.46-19.6618.88-9.414.2158.950.17-94.2461.520.120042.79-0.215.018.912.821181.822.78-75.2910.61-33.98-1.3101.47-82.560.000
2018 (5)11.58-18.221.62-31.365.8920.20050.524.994.09-15.8410.5319.9320.8414.238.9462.252.952850.051.222.780042.88-1.154.611.650.22-80.1811.257.2416.072.23-2.8208.43-17.920.000
2017 (4)14.1647.52.36-54.74.9-42.760048.120.294.8611.478.78-14.4218.25-14.675.51-10.990.1-68.7541.724.660043.384.764.1211.961.11311.1110.4915.5315.7220.64-0.22010.2728.860.000
2016 (3)9.664.675.21118.918.5617.740047.98-0.124.363.8110.2619.0321.3819.176.19-26.40.32-30.4333.45-5.670041.410.613.6812.880.2709.0831.413.0328.12-1.1107.9720.030.000
2015 (2)5.8350.652.38-12.827.2772.270048.043.294.2677.788.6213.2717.949.668.418.940.46-17.8635.46-15.470041.161.333.261.56006.9187.7710.1747.61-0.2706.6477.540.000
2014 (1)3.87-60.142.73333.334.22-16.270046.5113.160.5486.217.6114.9516.361.587.72-5.510.56-18.8441.95-22.970040.62-0.713.210.94003.685.146.89-1.430.06200.03.746.250.000

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