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)4.519.731.120-100.001.94-11.01-9.770006.51-1.9614.610.69-6.76283.334.88-7.43.6119.85-10.5318.364.440.91-23.970004.01-6.31-8.860.020.00.09.410.00.01.670.020.140.420.0-28.814.4318.452.556.5111.863.17-0.48-45.45-14.293.9515.841.280.01-2.6924.05
23Q3 (19)4.11-10.2625.30.30-81.482.1810.1-0.460006.6413.12-7.780.7494.74-5.135.276.68-13.4622.189.199.924.4-4.56-36.690004.28-5.131.690.020.00.09.410.00.01.670.020.140.420.0-28.813.7424.67-8.335.8214.57-3.96-0.3331.25-6.453.4135.32-9.550.01-4.6926.5
23Q2 (18)4.58-6.53-3.580-100.0-100.01.98-7.91-9.590005.875.39-23.370.3840.74-60.824.942.28-24.5820.319.81-5.764.61-13.67-33.090004.5116.845.130.02-33.330.09.410.00.01.6720.1420.140.42-28.81-28.813.010.29-9.095.088.09-3.79-0.48-14.29-4.352.529.57-11.270.019.1126.44
23Q1 (17)4.99.87-2.580.750-42.312.150.0-1.830005.57-1.94-26.230.2750.0-67.074.832.55-23.5818.5010.32-13.275.34-8.56-17.470003.86-12.27-20.250.0350.0200.09.410.00.01.390.012.10.590.011.322.72-37.047.094.7-25.528.8-0.420.04.552.3-41.039.520.0122.59-2.23
22Q4 (16)4.4635.98-16.640-100.0-100.02.15-1.83-1.380005.68-21.11-26.90.18-76.92-75.684.71-22.66-20.5716.77-16.91-19.55.84-15.97-4.420004.435.38-22.670.020.00.09.410.00.01.390.012.10.590.011.324.325.8868.096.314.1345.06-0.42-35.4828.813.93.4596.970.00-0.77-18.47
22Q3 (15)3.28-30.95-26.621.62-10.062.02.190.00.460007.2-6.01-2.830.78-19.595.416.09-7.022.8720.18-6.38-9.476.950.8719.420003.25-24.24-43.280.020.00.09.410.0-2.081.390.012.10.590.011.324.0823.64113.616.0614.7764.67-0.3132.6150.03.7732.75192.250.00-4.74-21.28
22Q2 (14)4.75-5.574.861.838.4674.762.190.012.310007.661.4611.010.9718.29310.876.553.6410.0821.551.05-7.016.896.4931.490004.29-11.36-22.420.02100.00.09.410.0-2.081.3912.126.360.5911.3222.923.329.92142.655.2822.2279.59-0.46-4.5524.592.8435.24278.670.00-15.63-12.22
22Q1 (13)5.03-5.98-1.371.30.08.332.190.4610.610007.55-2.8318.150.8210.8164.06.326.5814.721.332.4-5.856.475.8932.580004.84-14.94-16.410.01-50.0-66.679.410.0-2.081.240.012.730.530.010.422.54-1.1739.564.32-0.6927.06-0.4425.4222.812.16.0668.00.012.22-4.62
21Q4 (12)5.3519.693.681.330.0333.332.180.07.920007.774.8632.590.740.07300.05.930.1716.2720.83-6.55-3.296.114.9827.820005.69-0.7-6.110.020.0-33.339.41-2.08-2.081.240.012.730.530.010.422.5734.55-1.914.3518.213.33-0.594.84-11.321.9853.49-5.260.01-4.18-2.01
21Q3 (11)4.47-1.3218.881.0-2.91-23.082.1811.7914.140007.417.3913.650.74260.8785.05.92-0.512.9822.29-3.843.025.8211.0730.490005.733.6214.140.020.0-33.339.610.00.01.2412.7312.730.5310.4210.421.9140.44-29.263.6825.17-14.22-0.62-1.64-3.331.2972.0-38.570.016.222.33
21Q2 (10)4.53-11.1822.431.03-14.1771.671.95-1.5213.370006.97.9824.32-0.46-192.0-193.885.957.9918.0623.182.3111.435.247.386.940005.53-4.4931.350.02-33.33-33.339.610.00.01.10.00.00.480.00.01.36-25.27-40.872.94-13.53-24.42-0.61-7.024.690.75-40.0-54.820.00-8.32-6.07
21Q1 (9)5.1-1.1632.471.2300.0100.01.98-1.9825.320006.399.0411.130.54900.0-7.415.518.046.7822.665.29.24.882.0912.70005.79-4.4634.340.030.0-25.09.610.00.01.10.022.220.480.026.321.82-30.53-14.153.4-19.240.0-0.57-7.55-7.551.25-40.19-21.380.015.020.24
20Q4 (8)5.1637.2338.710.3-76.92-82.352.025.7657.810005.86-10.12-8.440.01-97.5-97.965.1-2.67-7.9421.54-0.45-2.694.787.1724.160006.0620.7278.760.030.0-25.09.610.00.01.10.022.220.480.026.322.62-2.96-16.564.21-1.86-4.54-0.5311.67-10.422.09-0.48-21.430.010.062.67
20Q3 (7)3.761.6212.911.3116.67-23.531.9111.0549.220006.5217.48-0.150.4-18.37-31.035.243.97-5.2421.644.0104.46-8.9812.910005.0219.2435.310.030.00.09.610.00.01.10.022.220.480.026.322.717.391.124.2910.288.61-0.66.25-36.362.126.51-5.830.01-2.512.76
20Q2 (6)3.7-3.95.710.60.0-53.851.728.861.780005.55-3.48-10.340.49-9.26-10.915.04-2.33-7.5220.800.2504.913.1622.50004.21-2.3241.280.03-25.0-25.09.610.00.01.122.2222.220.4826.3226.322.38.4910.053.8914.4115.43-0.64-20.75-100.01.664.4-6.210.01-2.1612.57
20Q1 (5)3.853.4919.570.6-64.71-68.421.5823.44-0.630005.75-10.16-2.710.5410.217.395.16-6.86-13.5720.75-6.2604.3312.471.880004.3127.1427.140.040.009.610.00.00.90.030.430.380.022.582.12-32.48-36.143.4-22.9-21.3-0.53-10.42-89.291.59-40.23-47.70.017.578.22
19Q4 (4)3.7211.710.01.70.00.01.280.00.0000.06.4-1.990.00.49-15.520.05.540.180.022.1300.03.85-2.530.0000.03.39-8.630.00.0433.330.09.610.00.00.90.00.00.380.00.03.1417.60.04.4111.650.0-0.48-9.090.02.6619.280.00.009.880.0
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)4.511.12001.94-9.770024.59-12.432.08-24.094.883.6119.8518.314.44-23.97004.01-8.860.020.09.410.01.6720.140.42-28.814.432.556.513.17-0.4803.951.280.0124.05
2022 (9)4.46-16.64002.15-1.380028.08-1.42.7481.464.71-20.5716.77-19.445.84-4.42004.4-22.670.020.09.410.01.3912.10.5911.324.3268.096.3145.06-0.4203.996.970.00-18.47
2021 (8)5.353.681.3333.332.187.920028.4820.271.514.865.9316.2720.82-3.326.1127.82005.69-6.110.02-33.339.41-2.081.2412.730.5310.422.57-1.914.353.33-0.5901.98-5.260.01-2.01
2020 (7)5.1638.710.3-82.352.0257.810023.68-5.361.44-30.775.1-7.9421.54-2.734.7824.16006.0678.760.03-25.09.610.01.122.220.4826.322.62-16.564.21-4.54-0.5302.09-21.430.012.67
2019 (6)3.720.541.7-10.531.28-19.50025.020.562.08-0.485.54-16.8222.14-17.283.85-15.01003.39-5.570.04300.09.610.00.930.430.3822.583.149.794.4114.25-0.4802.667.260.00-2.44
2018 (5)3.7-41.081.9-34.481.59-3.640024.8810.972.091206.256.6613.6526.772.414.5357.29003.5913.970.01-50.09.610.00.692.990.3147.622.86186.03.86105.32-0.3802.48259.420.012.85
2017 (4)6.2822.92.970.591.6517.860022.42-7.660.16-90.965.86-4.7226.143.192.88-7.4003.1512.90.02-33.339.61-1.330.6734.00.2101.0-61.831.88-39.74-0.3100.69-71.370.008.57
2016 (3)5.1112.561.7-7.11.425.00024.280.081.7718.06.15-6.3925.33-6.473.11-6.61002.79-38.680.030.09.740.00.542.86002.6210.083.1214.29-0.2102.41-1.230.00-77.23
2015 (2)4.54-16.081.83-46.331.12-46.410024.26-10.211.5150.06.57-11.127.08-0.983.330.0004.55-14.150.030.09.74-4.790.3525.0002.3840.832.7337.880.06-62.52.4431.890.02-60.14
2014 (1)5.4122.123.4115.992.09-11.810027.02-9.480.6-60.537.39-17.8927.35-9.293.33-15.48005.39.960.03-70.010.233.860.28115.38001.69-33.21.98-25.560.1601.85-26.880.0553.11

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