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)7.0247.483.95-46.480.7454.170039.21-18.112.729.1916.1-2.641.0618.946.69-9.233.51-8.125.61159.720.020.015.015.783.596.212.23-2.198.1826.0414.015.23-2.3805.830.930.01-16.38
2022 (9)4.76-19.467.38-46.60.480.00047.88-2.82.0978.6316.53-17.134.52-14.717.37-34.263.825.822.16170.00.02100.014.190.03.383.682.280.06.4921.0812.1511.47-2.0604.4336.310.010
2021 (8)5.91174.8813.8282.80.48-41.460049.268.811.17-5.6519.948.940.480.0811.2124.143.61-5.50.8105.130.010.014.190.03.263.822.28-6.565.361.7110.90.37-2.1103.25-6.340.000
2020 (7)2.15-13.657.5628.570.82-21.150045.27-3.861.24-6.7718.31-8.7240.45-5.059.0339.143.8237.910.39-74.510.01-50.014.19-0.423.144.322.4423.865.27-7.7110.861.59-1.803.47-7.470.000
2019 (6)2.49-7.095.882.261.04-31.580047.095.061.331109.0920.060.742.60-4.156.49-6.622.77-6.421.53-56.530.020.014.250.03.010.331.9761.485.71-2.5610.696.16-1.9603.75-14.190.000
2018 (5)2.68-60.535.75-6.351.52-35.320044.821.310.11-63.3319.923.844.442.466.955.462.96-1.993.52-3.560.02-33.3314.250.03.01.011.2262.675.86-2.510.073.49-1.4904.37-17.080.000
2017 (4)6.79-32.036.1490.682.3500044.244.910.3-80.019.191.743.38-3.066.5932.863.02-3.513.6513.350.0350.014.250.02.975.320.7556.256.01-13.99.73-5.35-0.7405.27-21.460.000
2016 (3)9.9942.923.22-44.67000042.171.131.5-14.7718.878.244.756.994.961.643.13-6.013.22318.180.02-33.3314.2535.332.826.820.48-2.046.9819.1110.2814.35-0.2706.712.910.000
2015 (2)6.994.175.8222.780.38-32.140041.7-7.251.7616.5617.44-7.9741.82-0.774.882.093.33-0.60.7700.030.010.530.02.646.020.49-2.05.8622.858.9915.850.66-15.386.5217.480.000
2014 (1)6.71-18.474.743.270.5600044.96-0.571.51-21.7618.957.6742.158.294.789.383.350.6000.0350.010.5320.622.498.260.5-30.564.77-6.847.76-4.670.78680.05.556.320.000
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)7.025.4147.483.95-15.6-46.480.7442.3154.1700010.47-3.06-8.880.15-91.23-86.2416.1-2.48-2.641.060.0518.946.69-4.15-9.233.51-4.62-8.125.61-16.39159.720.020.00.015.012.675.783.590.06.212.230.0-2.198.181.7426.0414.01.0815.23-2.38-40.83-15.535.8-8.6630.930.01-7.97-16.38
23Q3 (19)6.665.55153.234.68-35.27-44.090.5279.3162.500010.822.87-9.091.71362.16125.016.5117.26-11.7141.0420.4110.066.9820.14-23.383.680.82-4.176.71145.79598.960.020.00.014.620.03.033.590.06.212.230.0-2.198.0427.2249.1713.8514.0925.45-1.6927.7811.526.3559.5582.470.01-4.140
23Q2 (18)6.3111.6838.387.23-0.28-37.460.29314.2981.250008.79-3.93-32.020.37-19.57294.7414.08-5.88-26.2434.083.55-10.325.81-14.43-47.893.65-2.67-2.672.73-9.0143.750.020.00.014.623.033.033.596.216.212.23-2.19-2.196.32-3.2236.512.14-0.4117.98-2.34-14.15-10.93.98-11.1657.940.01-5.040
23Q1 (17)5.6518.73.297.25-1.76-48.690.07-85.4200009.15-20.37-20.980.46-57.86.9814.96-9.5-25.6832.92-4.66-18.136.79-7.87-45.773.75-1.830.813.038.89134.380.020.00.014.190.00.03.380.03.682.280.00.06.530.6212.7812.190.337.59-2.050.49-0.494.481.1319.470.01-0.190
22Q4 (16)4.7680.99-19.467.38-11.83-46.60.4850.00.000011.49-3.28-16.51.0943.4211000.016.53-11.6-17.134.52-7.41-14.717.37-19.1-34.263.82-0.525.822.16125.0170.00.020.0100.014.190.00.03.380.03.682.280.00.06.4920.4121.0812.1510.0511.47-2.06-7.852.374.4327.336.310.0100
22Q3 (15)2.63-42.32-18.588.37-27.6-28.220.32100.0-23.8100011.88-8.12-0.670.76500.07700.018.7-2.045.2937.29-1.890.869.11-18.3-17.263.842.46.960.96-14.290.00.020.0100.014.190.00.03.380.03.682.280.00.05.3916.410.3711.047.291.19-1.919.4813.573.4838.110.130.0000
22Q2 (14)4.56-16.6448.5311.56-18.1927.730.160-56.7600012.9311.661.25-0.19-144.19-111.7319.09-5.1718.8738.01-5.4715.5511.15-10.948.673.750.81-1.061.12-12.50.00.020.0100.014.190.00.03.383.687.642.280.0-6.564.63-20.03-28.3310.29-9.18-14.61-2.11-3.43-4.982.52-32.8-43.370.0000
22Q1 (13)5.47-7.45123.2714.132.2466.820-100.0-100.000011.58-15.847.520.434400.0200.020.130.9515.9640.20-0.6813.5712.5211.6915.933.723.05-2.871.2860.00.00.02100.0100.014.190.00.03.260.03.822.280.0-6.565.798.0219.3811.333.948.63-2.043.32-10.873.7515.3824.580.0000
21Q4 (12)5.9182.97174.8813.8218.5282.80.4814.29-41.4600013.7615.059.73-0.010.0-125.019.9412.278.940.489.490.0811.211.8224.143.610.56-5.50.8-16.67105.130.010.00.014.190.00.03.260.03.822.280.0-6.565.36-0.191.7110.9-0.090.37-2.114.52-17.223.252.85-6.340.0000
21Q3 (11)3.235.21-2.1211.6628.8456.720.4213.51-51.1600011.96-6.34-6.2-0.01-100.62-101.8217.7610.59-4.4136.9712.4-10.8811.017.3141.343.59-5.2828.670.96-14.2939.130.010.00.014.190.00.03.263.823.822.28-6.56-6.565.37-16.872.6810.91-9.460.83-2.21-9.95-5.743.16-28.990.640.0000
21Q2 (10)3.0725.31-22.289.056.8550.330.3715.62000012.7718.57-1.621.62476.7467.0116.06-7.49-1.5932.89-7.09-9.0910.26-5.050.883.79-1.0438.321.12-12.521.740.010.00.014.190.0-0.423.140.00.02.440.00.06.4633.235.7112.0515.5316.43-2.01-9.2411.844.4547.8479.440.0000
21Q1 (9)2.4513.95-50.08.4712.0449.120.32-60.98-70.6400010.77-14.1153.86-0.43-1175.0-34.3817.36-5.1926.6235.40-12.4814.3110.819.664.383.830.2638.771.28228.214.070.010.00.014.190.0-0.423.140.04.322.440.023.864.85-7.97-10.0210.43-3.960.58-1.84-2.2211.113.01-13.26-9.340.0000
20Q4 (8)2.15-34.85-13.657.561.6128.570.82-4.65000012.54-1.653.980.04-92.73-87.518.31-1.45-8.7240.45-2.5-5.059.0315.9239.143.8236.9237.910.39-43.48-74.510.010.0-50.014.190.0-0.423.140.04.322.440.023.865.270.76-7.7110.860.371.59-1.813.888.163.4710.51-7.470.0000
20Q3 (7)3.3-16.4628.917.4423.595.680.860-37.2300012.75-1.77-2.450.55-43.3-15.3818.5813.85-10.4141.4814.6607.7914.5612.742.791.82-2.450.69-25.0-53.060.010.0-50.014.19-0.42-0.423.140.04.322.440.023.865.239.87-2.9710.824.544.34-2.098.33-21.513.1426.61-14.440.0000
20Q2 (6)3.95-19.39-4.136.025.990.670-100.0-100.000012.9885.436.920.97403.12288.016.3219.04-14.9636.1816.8206.83.55.432.74-0.72-6.480.92-25.2-50.270.010.0-50.014.250.00.03.144.324.322.4423.8623.864.76-11.690.4210.35-0.196.37-2.28-10.14-66.422.48-25.3-26.410.0000
20Q1 (5)4.996.7918.645.68-3.4-6.581.090-47.090007.0-41.96-28.72-0.32-200.0-390.9113.71-31.66-26.3730.97-27.306.571.233.32.76-0.36-7.071.23-19.61-57.880.01-50.0-50.014.250.00.03.010.00.331.970.061.485.39-5.6-9.7210.37-2.991.77-2.07-5.61-62.993.32-11.47-29.360.0000
19Q4 (4)2.49-2.730.05.88-16.480.00-100.00.0000.012.06-7.730.00.32-50.770.020.06-3.280.042.6000.06.49-6.080.02.77-3.150.01.534.080.00.020.00.014.250.00.03.010.00.01.970.00.05.715.940.010.693.090.0-1.96-13.950.03.752.180.00.0000.0

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