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)109.2-7.85000.6-95.7100126.3935.954.1104.13-7.43.27-31.8823.5-17.7521.542.9621.46.471.63126.3949.960.287.50.01.77-80.5559.6821.5768.944.951.16-43.9660.8418.920.10-9.32
2022 (9)118.513.070013.9947.260092.9732.8-0.8404.46-32.124.80-48.8828.5777.2320.925.4420.1-11.30.7212.549.820.267.5111.279.152.6849.09-20.1965.69-7.52.07051.16-6.330.11-2.92
2021 (8)104.8140.81009.5691.670070.017.6639.61-16.136.5753.159.3842.2516.1291.6819.84-6.5522.66-22.240.6410.3449.690.343.5505.96061.5173.3271.02100.11-6.89054.6271.870.11-8.7
2020 (7)43.5271.95001.2-92.680065.0317.6647.2311145.244.293.126.60-12.358.412.9421.23-7.2529.14213.330.58100.049.520.39000035.49035.490-3.71031.7800.128.22
2019 (6)25.3122.80016.392880.00055.2715.220.42-39.134.162.727.53-10.858.1724.3522.89-3.259.3-56.090.29-38.349.330.00000-11.620-11.620-3.550-15.1700.1134.08
2018 (5)20.6112.81000.5500047.976.320.6938.04.0568.758.4458.726.5711.9323.667.8921.182.570.47-53.4749.330.00000-11.540-11.540-2.280-13.8200.080.35
2017 (4)18.27-19.1200000045.12-8.40.5-75.122.4-23.815.32-16.825.8739.4321.93-29.8920.659.091.01-19.249.330.00000-12.070-12.070-2.430-14.500.0862.34
2016 (3)22.59-1.142.99-83.7310.06349.110049.264.212.01-77.573.153.626.39-0.574.216.5831.28-12.818.932.491.25-27.3349.330.00000-12.170-12.170-0.540-12.7100.05-8.2
2015 (2)22.8522.6518.38119.592.24-19.710047.27-27.48.9603.04-22.456.436.823.95-26.5835.87106.0318.47-40.111.72-49.2649.330.00000-13.620-13.6201.6284.09-12.000.06-57.73
2014 (1)18.63-1.178.3702.79-84.080065.117.0-15.6803.92-46.236.02-49.755.38-41.0717.41123.2130.8486.913.39-24.8349.330.00000-34.180-34.1800.88528.57-33.300.1363.14
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)109.2-7.17-7.850000.6-94.71-95.7100042.0529.8290.793.01227.174916.674.13-5.92-7.43.27-20.82-31.923.5-21.14-17.7521.542.772.9621.48.636.471.6349.54126.3949.96-0.080.287.50.00.01.770.0-80.5559.685.1121.5768.944.394.951.16-82.37-43.9660.84-3.9818.920.102.23-9.32
23Q3 (19)117.64-3.23-4.000011.3511.38114.1500032.392.7924.820.92-6.12-54.94.39-21.33-4.574.13-26.09-19.029.8-8.3431.2820.963.71-3.0519.7-15.45-31.571.09-1.849.3250.00.30.527.50.00.01.770.0-80.5556.781.6516.966.041.411.336.58154.0520.2963.368.417.250.09-0.81-8.6
23Q2 (18)121.571.422.7100010.19-5.5618.4900031.5154.0837.660.98222.5160.125.5849.2-11.715.5836.33-26.5832.511.5372.2820.21-2.412.1723.3-2.1-16.161.1158.5733.7349.85-0.120.27.50.00.01.77-80.55-80.5555.8615.6820.0865.120.353.172.5997.71800.058.4517.8426.650.101.55-9.83
23Q1 (17)119.871.160.5800010.79-22.87-13.6800020.45-7.21-7.38-0.8-1433.3338.933.74-16.14-50.724.10-14.65-58.7832.0212.0885.8420.71-1.03.2423.818.416.250.7-2.78-17.6549.910.180.697.50.00.09.10.00.048.29-1.630.2964.89-1.220.221.31-36.71145.4949.6-3.059.560.09-11.94-5.94
22Q4 (16)118.5-3.313.0700013.99163.9647.2600022.04-15.0713.730.06-97.06-99.814.46-3.04-32.124.80-5.82-48.8728.5725.8677.2320.92-3.245.4420.1-30.18-11.30.72-1.3712.549.820.160.267.50.0111.279.10.052.6849.091.07-20.1965.690.8-7.52.07-62.16130.0451.16-5.33-6.330.113.05-2.92
22Q3 (15)122.543.5351.680005.3-38.37-55.0800025.9513.3738.332.04225.15159.34.6-27.22-23.975.09-33.01-42.5922.720.378.4621.629.38.3728.793.634.160.73-12.0528.0749.74-0.020.617.50.0111.279.10.052.6848.574.4159.8765.173.2563.375.471578.38184.9454.0417.1125.730.10-2.16-20.77
22Q2 (14)118.36-0.69190.310008.6-31.272.000022.893.6741.47-1.63-24.4366.466.32-16.7317.477.60-23.46-5.7918.879.5280.9219.78-1.4-1.327.7924.0630.710.83-2.3566.049.750.360.637.50.0111.279.10.052.6846.52-3.3937.5163.12-2.5245.64-0.3787.1594.0946.151.9467.390.115.94-10.52
22Q1 (13)119.1813.72123.8100012.531.58316.6700022.0813.9340.64-1.31-104.19-107.867.5915.5347.679.935.8826.7117.236.8990.1820.061.11-4.9722.4-1.15-12.050.8532.8163.4649.57-0.240.167.5111.2709.152.68048.15-21.72-7.6764.75-8.8324.16-2.8858.235.2845.27-17.12-5.090.10-9.12-1.41
21Q4 (12)104.829.72140.810009.5-19.49691.6700019.383.310.4931.251008.43-35.796.578.653.159.385.7442.2316.1226.7391.6819.84-0.55-6.5522.665.59-22.240.6412.2810.3449.690.510.343.550.005.960.0061.51102.4773.3271.0278.04100.11-6.89-6.99-85.7154.62128.1571.870.11-15.9-8.7
21Q3 (11)80.7998.16262.9400011.8136.0-28.8700018.7615.958.88-3.4429.22-739.026.0512.4540.058.879.9326.4712.7221.9651.2519.95-0.45-8.3221.460.9478.830.5714.0-5.049.440.00.223.550.005.960.0030.38-10.2332.6239.89-7.96405.44-6.44-2.88-55.5623.94-13.17239.190.1310.517.91
21Q2 (10)40.77-23.4464.660005.066.67-69.8600016.183.067.22-4.86-129.17-345.875.384.67-5.118.072.96-16.9310.4315.1213.9920.04-5.07-6.7521.26-16.5383.280.5-3.85-18.0349.44-0.10.223.55005.960033.83-35.13367.2243.34-16.89442.34-6.26-40.67-45.9227.57-42.2262.650.1216.723.96
21Q1 (9)53.2522.36117.790003.0150.0-80.5200015.7-10.493.4916.66-65.7733220.05.1419.81-0.777.8418.84-12.379.067.739.6921.11-0.57-7.3325.47-12.59114.030.52-10.348.3349.49-0.060.3200000052.1546.94550.7352.1546.94550.73-4.45-19.95-19.9547.750.09412.170.10-15.83-13.28
20Q4 (8)43.5295.5171.950001.2-92.77-92.6800017.541.824.5748.6711970.7397240.04.29-0.693.126.60-5.98-12.348.410.02.9421.23-2.44-7.2529.14142.83213.330.58-3.33100.049.520.390.3900000035.49371.75405.4235.49371.75405.42-3.7110.39-4.5131.78284.77309.490.12-0.68.22
20Q3 (7)22.26-10.1-6.7800016.590.0277.0500017.2314.1822.98-0.4162.39-392.864.32-23.81-4.427.02-27.7908.41-8.09-0.4721.761.26-6.8912.03.45-42.830.6-1.64150.049.330.00.0000000-13.06-3.16-17.03-13.06-3.16-17.03-4.143.5-69.67-17.2-1.47-26.470.126.4620.65
20Q2 (6)24.761.2716.9600016.597.73336.5800015.09-0.533.07-1.09-2280.0-1090.915.679.4623.89.728.6209.1510.7722.4921.49-5.66-11.6411.6-2.52-40.480.6127.0896.7749.330.00.0000000-12.66-9.42-11.94-12.66-9.42-11.94-4.29-15.63-118.88-16.95-10.93-27.730.11-2.6434.6
20Q1 (5)24.45-3.412.6700015.4-6.04305.2600015.177.7420.880.050.0-58.335.1824.5220.478.9518.8808.261.115.8522.78-0.48-6.2211.927.96-40.470.4865.5223.0849.330.00.0000000-11.570.43-1.4-11.570.43-1.4-3.71-4.51-119.53-15.28-0.73-16.640.125.0442.44
19Q4 (4)25.315.990.0000.016.39272.50.0000.014.080.50.00.05-64.290.04.16-7.960.07.5300.08.17-3.310.022.89-2.050.09.3-55.690.00.2920.830.049.330.00.0000.0000.0-11.62-4.120.0-11.62-4.120.0-3.55-45.490.0-15.17-11.540.00.1110.810.0

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