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)3.512.97.690.54-14.29-86.962.350.0-37.830006.597.8616.640.62464.7177.140.34-58.02-41.381.54-59.81-55.590.51-5.568.5160.952.515.5447.70.9518.720.020.0-60.019.130.00.00.180.00.013.850.00.0-19.692.91-5.41-5.669.44-21.7234.470.20.3514.784.67-5.680.0000
23Q3 (19)3.111.5175.140.63-48.78-50.782.35-31.69-42.40006.1132.542.86-0.1781.72-142.50.8184.09-2.413.8382.61-25.410.548.020.059.461.056.1647.254.2610.660.02-50.0-66.6719.130.00.00.180.00.013.850.00.0-20.28-0.85-6.46-6.25-2.8-24.534.40.290.1214.12-0.49-7.770.0000
23Q2 (18)2.78-16.5279.351.23-69.17-13.993.44-13.356.170004.61-3.96134.01-0.93-86.062.80.4429.4176.02.1013.144.930.50.019.0558.840.795.0345.328.453.140.040.0-42.8619.130.00.00.180.00.013.850.00.0-20.11-4.85-3.39-6.08-18.06-12.1834.3-0.17-0.1214.19-6.52-4.70.0000
23Q1 (17)3.332.4669.043.99-3.62-1.723.975.03217.60004.8-15.0450.47-0.5-242.8664.790.34-41.3821.431.85-46.52-17.590.56.3811.1158.381.094.1941.794.011.140.04-20.0-50.019.130.00.00.180.00.013.850.00.0-19.18-2.68-13.16-5.15-10.75-76.3734.360.030.0915.18-3.13-12.660.0000
22Q4 (16)3.2583.62-8.714.14223.448.383.78-7.35339.530005.65-4.8811.220.35-12.5-87.130.58-30.1220.833.46-32.5-9.250.474.440.057.753.113.0540.18-5.9-3.410.05-16.67-44.4419.130.00.00.180.00.013.850.00.0-18.681.94-20.28-4.657.37-210.034.35-0.030.0915.672.35-16.60.0000
22Q3 (15)1.7714.19-18.811.28-10.49-69.454.0825.93423.080005.94201.52160.530.4116.0121.160.83232.0361.115.13156.9236.00.457.14-53.1256.01-0.024.8142.7-2.823.940.06-14.29-40.019.130.00.00.180.00.013.850.00.0-19.052.06-2.64-5.027.38-10.8234.360.060.0915.312.82-2.920.0000
22Q2 (14)1.55-21.32-32.91.43-64.78-68.573.24159.21.250001.97-38.243.14-2.5-76.06-25.630.25-10.7166.672.00-11.14106.740.42-6.67-55.7956.02-0.024.7943.946.3417.330.07-12.5-46.1519.130.00.00.180.00.013.850.00.0-19.45-14.75-16.68-5.42-85.62-105.334.340.030.0314.89-14.33-15.690.0000
22Q1 (13)1.97-44.66-18.934.066.28-37.921.2545.35-65.180003.19-37.2-3.63-1.42-152.2112.350.28-41.67-30.02.25-41.1-14.160.45-4.26-50.5556.03-0.02496.741.32-0.6731.420.08-11.11-50.019.130.02.570.180.00.013.850.00.0-16.95-9.14-15.46-2.92-94.67-349.2334.330.0310197.0617.38-7.5215.710.0000
21Q4 (12)3.5663.321.923.82-8.83-24.360.8610.26-74.930005.08122.8118.412.72243.923300.00.48166.674.353.82149.9226.250.47-51.04-48.3556.044.87496.8141.61.2732.480.09-10.0-50.019.130.02.570.180.00.013.850.00.0-15.5316.33-18.91-1.566.89-254.6434.32-0.0310194.1218.7919.15240.220.0000
21Q3 (11)2.18-5.63-39.614.19-7.9121.450.78-75.62-85.310002.2819.37-62.13-1.895.03-1360.00.1820.0-79.311.5358.07-69.90.961.057.8753.44-0.04510.7441.089.6930.120.1-23.08-47.3719.130.02.570.180.00.013.850.00.0-18.56-11.34-40.61-4.53-71.59-639.2934.330.010503.0315.77-10.7216.560.0000
21Q2 (10)2.31-4.94-13.164.55-30.4328.173.2-10.86-34.160001.91-42.315.06-1.99-22.84-33.560.15-62.5-58.330.97-63.1-53.770.954.47.9553.46469.3322175.037.4519.1215.120.13-18.75-38.119.132.572.570.180.00.013.850.00.0-16.67-13.5614.47-2.64-306.1551.6534.3310197.0610503.0317.66217.58189.10.0000
21Q1 (9)2.43-16.788.976.5429.5-66.633.594.66-51.880003.31-22.841.85-1.62-2125.011.480.4-13.0421.212.62-13.3862.220.910.02.259.390.03377.7831.440.13148.730.16-11.11-30.4318.650.00.00.180.00.013.850.00.0-14.68-12.418.44-0.65-167.0183.63-0.340.0-6.25-15.02-12.0918.010.0000
20Q4 (8)2.92-19.11-5.195.0546.38-74.563.43-35.4-47.870004.29-28.74-31.030.08-46.67115.090.46-47.13-51.063.02-40.42-28.430.912.255.819.397.313137.9331.4-0.54161.670.18-5.26-28.018.650.00.00.180.00.013.850.00.0-13.061.0619.230.9715.48145.33-0.34-3.03-6.25-13.40.9618.740.0000
20Q3 (7)3.6135.7139.923.45-2.82-74.295.319.26227.780006.02262.65-1.310.15110.07144.120.87141.67-26.275.07142.7900.891.141.148.753545.833140.7431.57-2.9531.60.19-9.52-29.6318.650.00.00.180.00.013.850.00.0-13.232.2715.710.84115.38151.53-0.330.0-6.45-13.5331.7415.280.0000
20Q2 (6)2.6619.28-21.763.55-81.89-73.864.86-34.85-43.090001.66-48.92-65.98-1.4918.5860.270.369.09-56.12.0929.4800.88-1.120.00.24-11.11-22.5832.53157.3688.250.21-8.7-19.2318.650.0-45.020.180.00.013.850.00.0-19.49-8.2836.27-5.46-37.5367.01-0.33-3.12-6.45-19.82-8.1935.840.0000
20Q1 (5)2.23-27.6-30.5319.6-1.26123.237.4613.37-22.370003.25-47.75-35.77-1.83-245.28-117.860.33-64.89-43.11.61-61.7900.893.49-75.410.27-6.9-10.012.645.33-32.440.23-8.015.018.650.0-45.020.180.00.013.850.00.0-18.0-11.3232.91-3.97-85.5168.98-0.320.00.0-18.32-11.132.520.0000
19Q4 (4)3.0819.380.019.8547.910.06.58306.170.0000.06.221.970.0-0.53-55.880.00.94-20.340.04.2200.00.86-2.270.00.297.410.012.0-49.980.00.25-7.410.018.650.00.00.180.00.013.850.00.0-16.17-3.260.0-2.14-31.290.0-0.32-3.230.0-16.49-3.260.00.0000.0
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)3.57.690.54-86.962.35-37.830022.1132.0-0.9800.34-41.381.54-55.590.518.5160.955.5447.718.720.02-60.019.130.00.180.013.850.0-19.690-5.66034.470.3514.78-5.680.000
2022 (9)3.25-8.714.148.383.78339.530016.7533.25-3.1700.5820.833.46-9.320.470.057.753.0540.18-3.410.05-44.4419.130.00.180.013.850.0-18.680-4.65034.350.0915.67-16.60.000
2021 (8)3.5621.923.82-24.360.86-74.930012.57-20.09-2.7700.484.353.8230.580.47-48.3556.04496.8141.632.480.09-50.019.132.570.180.013.850.0-15.530-1.5034.32018.7900.000
2020 (7)2.92-5.195.05-74.563.43-48.810015.73-22.47-3.0900.46-51.062.92-36.880.915.819.392508.3331.4161.670.18-28.018.650.00.180.013.850.0-13.0600.970-0.340-13.400.000
2019 (6)3.08-53.419.85187.686.7-43.270020.290.2-5.4700.94-5.054.63-5.240.86-75.980.3624.1412.0-37.950.2525.018.65-45.020.180.013.850.0-16.170-2.140-0.320-16.4900.000
2018 (5)6.61-30.716.997.1411.81-10.670020.25-37.79-13.1400.99-34.04.896.093.58-5.790.29-6.4519.341.360.2-13.0433.920.00.180.013.850.0-25.980-11.950-0.320-26.300.000
2017 (4)9.5411.973.5-12.513.22228.860032.550.68-10.2901.5-33.044.61-33.493.8-41.540.31-8.8219.08-28.110.23-25.8133.920.00.180.013.850.0-12.7401.29-88.890.010.0-12.7300.000
2016 (3)8.52-29.534.0-14.894.02183.10032.3310.27-3.5802.24128.576.93107.296.5-6.340.34-12.8226.54-3.210.3119.2333.922.730.18200.013.850.0-2.42011.61-28.690.010.0-2.4100.000
2015 (2)12.0929.584.7-64.931.42-79.510029.326.081.1673.130.9813.953.347.426.9415.280.39-17.0227.42149.50.26420.033.020.00.06013.850.02.3624.8716.283.430.0102.3725.40.000
2014 (1)9.3320.0813.424.656.9356.080027.6411.410.6700.8616.223.114.326.020.170.4711.910.99-21.110.05-16.6733.020.00013.850.01.8942.1115.743.69001.8942.110.000

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