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)45.2-7.79-5.1426.2-29.57-17.4800000031.644.718.64-5.93-270.6236.8512.05-10.4125.2610.14-14.1670.8468.86-10.13-17.721.51.3525.015.86146.66146.661.1756.0129.4128.620.00.021.180.05.160.460.091.6746.89-11.23-28.4468.54-7.96-20.22-0.360.021.7446.53-11.3-28.49-0.019.69-54.75
23Q3 (19)49.02-0.71-15.5837.28.1435.2700000030.221.38-13.68-1.6-58.42-292.7713.457.08.3811.8111.584.6176.62-0.73-9.161.488.0325.426.430.000.75-31.8219.0528.620.00.021.180.05.160.460.091.6752.82-2.94-29.5174.47-2.09-21.87-0.362.710.052.46-2.94-29.61-0.0110.22-127.88
23Q2 (18)49.3711.47-45.4834.4-2.8256.3600000029.819.72-39.89-1.0172.63-110.7312.5724.46-28.4210.5945.237.1777.18-7.524.231.378.7363.16.430.001.1-12.777.4228.620.00.021.185.165.160.4691.6791.6754.42-12.0-26.5676.06-7.49-19.5-0.37-2.780.054.05-12.09-26.69-0.01-84.88-24.71
23Q1 (17)44.29-7.05-52.835.411.5158.3900000027.171.87-46.53-3.6960.7-138.5610.14.99-43.767.3022.92-2.783.46-0.2730.161.265.068.06.430.001.26147.0670.2728.620.00.020.140.032.760.240.0061.84-5.63-33.3682.22-4.3-23.85-0.3621.74-24.1461.48-5.52-33.54-0.01-3.23-48.19
22Q4 (16)47.65-17.94-51.3331.7515.4586.7600000026.67-23.82-54.45-9.39-1231.33-182.889.62-22.48-51.635.94-7.23-28.8583.69-0.7855.671.21.6973.916.43000.51-19.05-39.2928.620.00.020.140.032.760.240.0065.53-12.55-21.2785.91-9.87-12.69-0.46-15.0-91.6765.07-12.69-21.59-0.01-32.99-35.68
22Q3 (15)58.07-35.88-36.9927.525.041.0300000035.01-29.4-48.840.83-91.18-95.6412.41-29.33-42.576.40-17.15-33.7384.3513.9166.471.1840.4887.30000.631.61-10.028.620.00.020.140.032.760.240.0074.931.124.295.320.899.46-0.4-8.11-135.2974.531.093.89-0.0050.8729.07
22Q2 (14)90.56-3.4935.6722.060.5834.1500000049.59-2.4-19.699.41-1.67-27.2817.56-2.23-23.597.723.0-34.3474.0515.4946.370.8412.050.00000.62-16.22-31.8728.620.00.020.1432.7642.940.240166.6774.1-20.1524.3794.48-12.4928.09-0.37-27.59-208.3373.73-20.324.0-0.01-119.726.86
22Q1 (13)93.83-4.1787.0213.7-19.41-15.4300000050.81-13.222.219.57-15.5348.3717.96-9.7-4.477.50-10.12-33.964.1219.2718.280.758.741.510000.74-11.9-30.1928.620.00.0315.170.07.6700-100.092.811.598.97107.979.7377.55-0.29-20.83-2800.092.5111.4798.39-0.005.4969.18
21Q4 (12)97.916.24172.1217.0-12.8226.8700000058.55-14.4433.2511.33-40.52358.719.89-7.9621.738.34-13.6-22.0653.766.1-9.930.699.5232.690000.8420.0-25.028.620.00.1415.170.07.6700-100.083.2315.74107.0998.413.080.98-0.24-41.18-500.082.9915.68106.19-0.0030.4870.51
21Q3 (11)92.1638.07306.8919.518.978.2400000068.4310.8271.1219.0547.22700.4221.61-5.9626.159.65-17.91-21.3750.670.16-24.90.6312.521.150000.7-23.08-36.9428.620.00.1415.177.677.670-100.0-100.071.9120.6990.6987.0818.0667.82-0.17-41.67-270.071.7420.6589.74-0.0149.3458.85
21Q2 (10)66.7533.05173.3416.41.23190.7800000061.7524.2292.3112.94100.62362.1422.9822.2368.8511.763.6914.0550.59-6.68-23.920.565.6612.00000.91-14.15-27.7828.620.030.1414.090.00.00.090.00.059.5827.7468.6473.7621.348.98-0.12-1100.0-220.059.4627.5167.82-0.017.4225.77
21Q1 (9)50.1739.4489.8216.220.9256.8300000049.7113.1335.676.45161.13106.7318.815.0615.4111.345.98-9.3254.21-9.18-5.670.531.928.160001.06-5.36-13.8228.610.10.114.090.03.680.090.0046.6416.0529.6360.8111.8422.68-0.01-116.67-105.8846.6315.8528.99-0.029.5612.88
20Q4 (8)35.9858.8530.513.422.49389.0500000043.949.8842.762.473.7817.6216.34-4.6129.9910.70-12.832.0359.69-11.5320.030.520.00.00001.120.936.5928.580.00.014.090.03.680.090.0040.196.5822.3154.374.7817.050.06-40.0166.6740.256.4522.83-0.022.99-0.75
20Q3 (7)22.65-7.25-9.7610.9493.97305.1900000039.9924.5423.242.38-15.0186.7517.1325.8612.412.2819.06067.471.4651.450.524.0-5.450001.11-11.90.028.580.00.014.090.03.680.090.0037.716.7422.5951.894.8117.00.10.0266.6737.816.7223.16-0.028.61-2.63
20Q2 (6)24.42-7.613.115.6424.23108.8900000032.11-12.365.732.8-10.26159.2613.61-16.45-2.9910.31-17.55066.515.7139.090.52.04-13.790001.262.4416.6728.580.00.014.093.683.680.090035.33-1.8118.0849.51-0.1213.790.1-41.18171.4335.43-1.9918.97-0.02-8.66-1.2
20Q1 (5)26.43-4.1337.374.5465.69-17.4500000036.6419.0439.633.1248.57225.016.2929.5938.8712.5119.25057.4715.564.210.49-5.77-18.330001.2350.06.9628.580.00.013.590.05.4300-100.035.989.4912.8349.576.726.10.17288.891800.036.1510.3113.39-0.02-4.59-11.48
19Q4 (4)27.579.840.02.741.480.0000.0000.030.78-5.150.02.1153.010.012.57-17.520.010.4900.049.7311.630.00.52-5.450.0000.00.82-26.130.028.580.00.013.590.00.0000.032.866.830.046.454.740.0-0.09-50.00.032.776.740.0-0.021.190.0
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)45.2-5.1426.2-17.480000118.84-26.68-12.23012.0525.2610.1470.8468.86-17.721.525.015.86146.661.17129.4128.620.021.185.160.4691.6746.89-28.4468.54-20.22-0.36046.53-28.49-0.010
2022 (9)47.65-51.3331.7586.760000162.08-32.0310.42-79.069.62-51.635.94-28.8483.6955.671.273.916.4300.51-39.2928.620.020.1432.760.24065.53-21.2785.91-12.69-0.46065.07-21.59-0.010
2021 (8)97.91172.1217.026.870000238.4556.1949.76362.4519.8921.738.34-22.0653.76-9.930.6932.69000.84-25.028.620.1415.177.670083.23107.0998.480.98-0.24082.99106.19-0.000
2020 (7)35.9830.513.4389.050000152.6727.4110.76116.516.3429.9910.702.0359.6920.030.520.0001.1236.5928.580.014.093.680.09040.1922.3154.3717.050.06040.2522.83-0.020
2019 (6)27.5747.122.74-25.950000119.833.74.97-29.712.5713.6510.499.5949.73-13.780.52160.0000.82-38.8128.580.013.595.430032.866.2446.451.51-0.09032.775.95-0.020
2018 (5)18.74-34.593.700000115.5510.57.07-18.2711.06-2.049.57-11.3557.6858.590.20001.34-12.9928.580.012.897.241.94030.93-9.945.76-1.270030.93-4.51-0.020
2017 (4)28.6524.62000000104.5712.438.6544.6511.293.5810.80-7.8736.375.0900001.5426.2328.581.1312.025.250034.3320.2946.3515.99-1.94032.3911.88-0.010
2016 (3)22.9983.1900000093.010.385.9821.7910.914.1411.7213.7134.61-8.82.9-16.67001.22542.1128.263.5911.424.480028.5410.7139.968.850.41-88.7128.95-1.56-0.020
2015 (2)12.55-51.7900000092.66-5.394.91-56.329.55-16.4510.31-11.6937.9515.913.48-1.14000.19-81.7327.280.3310.9311.420025.78-6.2236.71-1.583.635950.029.416.75-0.010
2014 (1)26.0341.7800000097.9443.9711.2467.7611.4347.2911.672.3132.7456.583.52-4.61001.04-25.7127.191.879.817.330027.4940.7637.324.090.06-93.1827.5534.98-0.010

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