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)3.684.843.15215.03.6300027.28-1.370.62-60.267.513.2927.4914.874.51.581.09-8.42.24-40.580.050.010.951.860.3288.240.21-19.232.01-6.072.54-1.17-0.2901.72-10.880.00-2.15
2022 (9)3.51102.891.0-37.89000027.66-31.421.56-12.856.62-25.2823.938.944.43-10.511.190.03.7782.130.0525.010.752.670.1700.2602.1427.382.5752.98-0.2101.9378.70.00-13.37
2021 (8)1.73-44.91.61-23.330.86-54.970040.3337.321.7908.864.2421.97-24.094.9515.121.1902.0731.010.04-63.6410.478.2700001.6801.680-0.601.0800.00-99.17
2020 (7)3.14-42.492.111.111.911810.00029.3712.23-0.3908.513.4828.941.124.367.97001.583.950.110.09.670.00.140.00.160-0.410-0.110-0.350-0.7600.205.3
2019 (6)5.463.611.89182.090.1-94.970026.17-0.87-0.8307.49-10.6228.62-9.832.56-5.54001.5200.11-52.179.6711.920.140000.16-88.240.3-77.94-0.170-0.0100.19-2.05
2018 (5)5.2723.710.67-53.791.99-58.190026.412.13.1808.3815.5931.743.112.7114.3500000.23-8.08.640.000001.3601.360-0.0201.3400.19-17.32
2017 (4)4.26-25.391.450.04.7600023.553.02-1.1307.25-0.4130.79-3.332.37-17.4200000.25257.148.640.00000-1.790-1.790-0.010-1.800.2311.2
2016 (3)5.7129.191.45-38.56000022.867.32-0.9807.28-3.1931.85-9.82.875.13004.2262.310.07-30.08.640.00000-1.060-1.0600.04-89.74-1.0200.2113.0
2015 (2)4.4244.442.3647.5000021.3-9.44-1.0607.524.1635.3115.012.7314.23002.63614.290.125.08.641.290.02000-1.090-1.0700.39-29.09-0.700.18135.82
2014 (1)3.06-10.01.611.891.3-28.180023.523.610.2307.228.2530.704.472.39-15.25000.07-95.330.0814.298.532.5200000.2400.2400.5571.880.7900.08-6.11
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)3.68-22.854.843.15-1.56215.03.63-7.1600006.84-23.5811.22-0.1-112.66-143.487.5-20.9713.2927.49-22.9714.874.532.741.581.090.93-8.42.2443.59-40.580.050.00.010.951.861.860.320.088.240.210.0-19.232.01-4.74-6.072.54-3.79-1.17-0.2921.62-38.11.72-1.15-10.880.00-2.7-2.15
23Q3 (19)4.77-1.4535.93.2100.0540.03.9139000.039000.00008.9552.478.880.791216.67-11.249.4949.9215.8735.6945.8140.583.39-11.02-27.411.081.89-10.01.56-64.38-58.840.050.025.010.750.00.00.320.088.240.210.0-19.232.1159.858.762.6442.711.39-0.3722.927.51.74107.1412.990.00-6.4-2.28
23Q2 (18)4.844.7646.221.618.52-10.610.010-98.670005.874.454.630.06150.0-53.856.3313.047.8424.4811.945.243.8110.12-28.521.06-9.4-8.624.3815.57219.710.050.025.010.750.00.00.3288.2488.240.21-19.23-19.231.32-34.6525.711.85-24.1825.0-0.48-200.0-14.290.84-54.8433.330.006.91-3.88
23Q1 (17)4.6231.6279.071.3535.0-36.3200-100.00005.62-8.62-26.82-0.12-152.17-138.715.6-15.41-27.7421.88-8.610.083.46-21.9-25.911.17-1.68-2.53.790.53154.360.050.025.010.750.00.00.170.000.260.002.02-5.611.512.44-5.0622.61-0.1623.8140.741.86-3.638.140.000.5-5.33
22Q4 (16)3.510.0102.891.0100.0-37.890-100.0-100.00006.15-25.18-42.790.23-74.16-83.096.62-19.17-25.2823.93-5.738.944.43-5.14-10.511.19-0.830.03.77-0.5382.130.0525.025.010.750.02.670.170.000.260.002.1410.3127.382.578.4452.98-0.2147.565.01.9325.3278.70.00-2.83-13.37
22Q3 (15)3.516.04-2.770.5-72.07-79.760.01-98.67-98.840008.2246.52-23.820.89584.62161.768.1939.52-13.4225.3950.643.354.67-12.380.01.23.4503.79176.648.290.040.0-60.010.750.011.170.170.000.260.001.9484.76506.252.3760.14640.62-0.44.7640.31.54144.44540.00.00-7.93-99.29
22Q2 (14)3.3128.2911.821.79-15.57-28.970.75-12.79-57.140005.61-26.95-42.640.13-58.061400.05.87-24.26-33.616.85-15.19-31.425.3314.1317.661.16-3.3301.37-8.05-52.760.040.0-60.010.750.011.170.17021.430.26062.51.05-47.24428.121.48-25.637500.0-0.42-55.5620.750.63-63.37174.120.005.3-99.23
22Q1 (13)2.5849.132.792.1231.686.00.860.0-53.510007.68-28.56-14.760.31-77.21210.07.75-12.53-9.7819.87-9.55-23.914.67-5.664.941.20.8401.49-28.02-51.310.040.0-63.6410.752.6711.1700-100.000-100.01.9918.45741.941.9918.4520000.0-0.2755.030.771.7259.26345.710.00-8.03-99.26
21Q4 (12)1.73-52.08-44.91.61-34.82-23.330.860.0-54.9700010.75-0.3720.381.36300.03500.08.86-6.344.2421.97-10.57-24.074.956.015.121.19002.07-40.8631.010.04-60.0-63.6410.478.278.2700-100.000-100.01.68425.0509.761.68425.01627.27-0.610.45-71.431.08408.57242.110.00-99.2-99.17
21Q3 (11)3.6121.968.082.47-1.9821.080.86-50.86-54.500010.7910.3330.790.343500.01233.339.467.0121.5924.57-0.04-10.454.673.0936.150003.520.69113.410.10.00.09.670.00.00-100.0-100.00-100.000.32200.0268.420.321700.0740.0-0.67-26.42-42.55-0.3558.8246.970.20-0.79.57
21Q2 (10)2.9617.93-22.512.5226.028.571.75-5.41288.890009.788.5545.97-0.01-110.083.338.842.9133.7424.58-5.9-0.174.531.857.840002.9-5.2317.410.1-9.09-9.099.670.00.00.140.00.00.160.00-0.32-3.23-88.24-0.02-100.033.33-0.53-35.9-20.45-0.85-21.43-39.340.211.2711.24
21Q1 (9)2.51-20.06-38.932.0-4.761.011.85-3.14585.190009.010.963.820.1350.0138.468.591.0642.6926.12-9.7313.064.453.4952.40003.0693.6761.050.110.00.09.670.00.00.140.00.00.160.00-0.3124.39-210.0-0.0190.91-125.0-0.39-11.4313.33-0.77.89-27.270.203.440.32
20Q4 (8)3.14-5.99-42.492.12.9411.111.911.061810.00008.938.2412.9-0.04-33.33-200.08.59.2513.4828.935.461.094.325.3667.970001.58-3.663.950.1110.00.09.670.00.00.140.00.00.1600-0.41-115.79-356.25-0.11-120.0-136.67-0.3525.53-105.88-0.76-15.15-7500.00.205.345.3
20Q3 (7)3.34-12.57-19.322.044.0825.151.89320.000008.2523.1322.4-0.0350.062.57.7817.714.2427.4311.4303.4319.5137.20001.64-33.61.230.1-9.09-47.379.670.00.00.140.00.0000-0.19-11.76-272.73-0.05-66.67-120.0-0.47-6.82-261.54-0.66-8.2-3200.00.190.823.96
20Q2 (6)3.82-7.06-13.771.96-1.0124.050.4566.6700006.721.8213.37-0.0676.9283.336.619.86.124.626.5702.87-1.717.490002.4730.000.110.0-47.629.670.00.00.140.00.0000-0.17-70.0-185.0-0.03-175.0-108.82-0.442.22-500.0-0.61-10.91-296.770.18-8.677.87
20Q1 (5)4.11-24.73-31.271.984.76230.00.27170.0-63.510005.5-30.47-1.96-0.26-750.039.536.02-19.63-8.3723.10-19.2902.9214.0614.510001.925.000.110.0-50.09.670.00.00.140.00000-0.1-162.5-110.750.04-86.67-95.7-0.45-164.71-364.71-0.55-5400.0-150.00.208.5714.65
19Q4 (4)5.4631.880.01.8915.950.00.100.0000.07.9117.360.00.04150.00.07.499.990.028.6200.02.562.40.0000.01.52-6.170.00.11-42.110.09.670.00.00.140.00.0000.00.1645.450.00.320.00.0-0.17-30.770.0-0.0150.00.00.194.00.0

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