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)9.83-56.7910.4148.084.515.680023.31-33.230.37-60.224.31-9.6418.4935.325.8-31.689.5335.954.64-43.690.15-31.8215.860.08.581.180.03-99.0615.1217.5723.73-3.26-0.17014.9515.350.084.99
2022 (9)22.75-16.027.03-29.773.89232.480034.91-7.250.93-94.324.77-39.8513.66-35.148.49-27.447.0120.248.24-18.50.2246.6715.86-19.988.4823.83.1930.212.86-25.3624.53-7.540.1012.96-7.690.0813.82
2021 (8)27.0936.0610.0132.931.1700037.6423.2916.38795.087.9318.0121.07-4.2811.783.395.83-29.1610.11-5.870.15-16.6719.820.06.852.852.4532.4317.23276.226.53102.52-3.19014.04559.150.07-24.72
2020 (7)19.91-6.577.537.26000030.53-21.091.83-56.436.72-15.4722.017.126.3830.748.23-4.8610.74168.50.1850.019.820.06.666.731.8576.194.58-36.0313.1-9.34-2.4502.13-59.890.092.34
2019 (6)21.3141.317.0211.43000038.6912.314.2145.617.955.5820.55-5.994.88-16.38.65-3.244.000.129.0919.820.06.242.81.05-7.087.1651.0514.4520.92-1.8505.3143.90.09-2.19
2018 (5)15.08-6.916.345.5000034.45-4.331.71-51.837.5325.9221.8631.625.83-2.358.94-15.82000.11-21.4319.820.06.076.121.133666.674.74-32.9611.95-6.71-1.0503.69-37.880.09-1.87
2017 (4)16.212.424.33120.92000036.01-2.63.55-0.285.98-33.716.61-31.945.970.5110.6273.251.2123.470.14-6.6719.82-17.05.726.720.030.07.0783.1612.8138.49-1.1305.9450.760.09-3.28
2016 (3)14.414.191.96-42.52000036.97-11.983.5622.349.020.4524.4014.115.94-12.656.13-2.390.98100.00.157.1423.880.05.365.720.030.03.8622.549.2512.120.08-93.83.94-11.260.090.04
2015 (2)13.8343.323.41-36.85000042.011.882.9108.9825.5921.3812.266.8-10.886.288.460.49444.440.14-39.1323.880.05.070.00.03-96.943.1571.28.254.561.29-12.844.4433.730.095.47
2014 (1)9.65-40.85.472.52000037.54-42.07-1.8107.15-18.7519.0540.257.63-21.55.7987.990.0900.23-25.8123.880.05.0727.390.980.01.84-84.527.89-53.181.48108.453.32-73.650.09-35.53
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)9.83-25.98-56.7910.415.948.084.5-3.6415.680005.79-20.03-14.480.24-52.94271.434.31-22.62-9.6418.50-19.3735.385.8-10.91-31.689.53-4.0335.954.64-17.44-43.690.15-11.76-31.8215.860.00.08.580.01.180.030.0-99.0615.122.317.5723.731.45-3.26-0.17-109.44-270.014.95-9.8315.350.08-8.74.99
23Q3 (19)13.2854.06-50.249.83-1.732.484.671.7454.130007.2412.6-5.240.51292.31-61.655.578.58-5.9122.9410.3752.566.51-4.96-34.519.931.4337.735.62-4.75-41.210.17-10.53-22.7315.860.00.08.580.01.180.030.0-99.0614.783.5714.1323.392.23-5.031.8350.045.1616.5813.0216.840.093.7417.3
23Q2 (18)8.62-48.41-71.510.036.994.284.597.7590.460006.4367.45-39.910.13126.0176.475.1367.65-23.0920.7996.6530.146.85-13.62-33.049.792.8462.625.9-16.78-30.670.19-5.0-13.6415.860.0-19.988.581.181.180.03-99.06-99.0614.2728.7922.722.880.53-1.80.4433.33161.5414.6733.8533.610.080.0219.25
23Q1 (17)16.71-26.55-38.957.33.84-29.884.269.51127.810003.84-43.28-60.82-0.5-257.14-525.03.06-35.85-58.0210.57-22.64-41.717.93-6.6-29.079.5235.8157.17.09-13.96-24.010.2-9.09-4.7615.860.0-19.988.480.023.83.190.030.211.08-13.84-35.3922.76-7.22-13.95-0.12-220.092.5910.96-15.43-29.430.0810.8525.28
22Q4 (16)22.75-14.76-16.027.03-5.26-29.773.8928.38232.480006.77-11.39-39.72-0.14-110.53-173.684.77-19.43-39.8513.66-9.13-35.148.49-14.59-27.447.01-2.7720.248.24-13.81-18.50.220.046.6715.860.0-19.988.480.023.83.190.030.212.86-0.69-25.3624.53-0.41-7.540.1-91.94103.1312.96-8.67-7.690.082.013.82
22Q3 (15)26.69-11.7766.817.42-22.63-18.463.0325.73332.860007.64-28.6-23.831.33882.35107.815.92-11.24-16.1515.04-5.86-22.739.94-2.83-6.757.2119.7719.779.5612.34-8.430.220.037.515.86-19.98-19.988.480.023.83.190.030.212.9511.35-23.9624.635.71-6.421.24290.77139.1214.1929.232.380.075.465.69
22Q2 (14)30.2510.5264.859.59-7.8885.492.4128.88502.500010.79.1817.07-0.17-112.5-116.836.67-8.57.2315.97-11.92-11.5110.23-8.519.516.02-0.669.268.51-8.79-20.020.224.7637.519.820.00.08.4823.827.333.1930.272.4311.63-32.19-42.2523.3-11.91-18.7-0.6559.8880.4810.98-29.3-34.680.075.0720.77
22Q1 (13)27.371.0330.3310.414.027.261.8759.8300009.8-12.7335.36-0.08-142.11-100.557.29-8.0750.3118.13-13.9220.8811.18-4.4459.496.063.9510.799.33-7.72-14.170.2140.023.5319.820.00.06.850.02.852.450.032.4317.15-0.46-10.3526.45-0.3-4.31-1.6249.2237.9315.5310.61-5.990.070.7113.45
21Q4 (12)27.0969.3136.0610.0110.032.931.1767.14000011.2311.9613.780.19-70.31-63.467.9312.3218.0121.078.26-4.2811.79.7683.395.83-3.16-29.1610.11-3.16-5.870.15-6.25-16.6719.820.00.06.850.02.852.450.032.4317.231.17276.226.530.8102.52-3.19-0.63-30.214.041.3559.150.07-5.29-24.72
21Q3 (11)16.0-12.8115.699.176.0229.810.775.0000010.039.7422.170.64-36.6325.497.0613.59.6319.467.81-4.3910.6624.5377.086.029.26-26.8510.44-1.88-2.610.160.0-11.1119.820.00.06.852.852.852.4532.4332.4317.03-15.44318.4326.32-8.16109.05-3.174.8-24.813.86-17.55805.880.0720.5-23.13
21Q2 (10)18.35-12.6223.155.17-36.8-10.090.4000009.1426.2430.391.01-93.0517.446.2228.2513.9218.0520.329.398.5622.1187.315.510.73-34.6410.64-2.1220.630.16-5.88-15.7919.820.00.06.660.00.01.850.00.020.145.28465.7328.663.69137.25-3.33-27.59-39.3316.811.761336.750.06-1.29-35.75
21Q1 (9)21.05.47-16.578.188.6316.520000007.24-26.6533.0914.542696.1524333.334.85-27.8331.4415.00-31.8548.517.019.8737.455.47-33.54-31.810.871.2142.840.17-5.566.2519.820.00.06.660.06.731.850.076.1919.13317.69169.4427.64110.9992.08-2.61-6.53-10.1316.52675.59249.260.06-33.18-24.29
20Q4 (8)19.9143.96-6.577.537.427.260000009.8720.22-10.110.521.96-64.866.724.35-15.4722.018.147.156.385.9830.748.230.0-4.8610.740.19168.50.180.050.019.820.00.06.660.06.731.850.076.194.5812.53-36.0313.14.05-9.34-2.453.54-32.432.1339.22-59.890.09-3.282.34
20Q3 (7)13.83-7.18-18.027.0121.91-0.140000008.2117.12-15.010.51-40.7-48.486.4417.95-14.720.3523.3506.0231.73-12.128.23-2.37-4.8610.7221.5400.18-5.2680.019.820.00.06.660.06.731.850.076.194.0714.33-28.2212.594.22-2.85-2.54-6.28-109.921.5330.77-65.70.090.711.74
20Q2 (6)14.9-40.8-11.15.75-18.09-0.350000007.0128.86-32.920.861533.33-20.375.4647.97-35.8416.5063.3504.57-10.39-22.018.435.11-2.778.8215.900.1918.7572.7319.820.00.06.666.736.731.8576.1976.193.56-49.86-23.9312.08-16.050.92-2.39-0.84-256.721.17-75.26-70.820.0916.320.03
20Q1 (5)25.1718.1157.517.020.013.780000005.44-50.46-28.52-0.06-104.05-109.233.69-53.58-42.3410.10-50.8305.14.51-22.618.02-7.28-12.357.6190.2500.1633.3360.019.820.00.06.240.02.81.050.0-7.087.1-0.8431.4814.39-0.4214.21-2.37-28.11-301.694.73-10.92-1.660.08-9.68-12.25
19Q4 (4)21.3126.320.07.020.00.0000.0000.010.9813.660.01.4849.490.07.955.30.020.5400.04.88-28.760.08.650.00.04.000.00.1220.00.019.820.00.06.240.00.01.050.00.07.1626.280.014.4511.50.0-1.85-52.890.05.3119.060.00.09-3.850.0

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