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)13.6610.7-7.951.26215.0-70.831.06-90.1-90.0700033.44-4.24-2.452.24-54.479.844.19-1.27-1.5834.76-0.627.2923.079.0311.341.1721.8812.59.16349.02259.221.8714.028.098.951.241.246.140.025.820.170.0-81.7239.266.0218.8345.585.1717.320.03123.08117.6539.296.4819.530.03-10.74-19.89
23Q3 (19)12.34-8.12-11.980.4-67.74-94.6710.71-0.37000034.9234.514.714.92105.8620.5944.767.31-5.3934.986.07.6321.164.55-10.570.96-4.0-4.952.04-0.49-84.41.64-1.238.988.840.00.06.140.025.820.170.0-81.7237.0315.3219.4543.3412.8117.74-0.1386.46-360.036.918.4618.840.04-4.626.25
23Q2 (18)13.43-5.09-2.471.24-51.18-81.3810.750.47000025.96-20.85-21.552.39-13.72-33.2441.71-13.46-9.6433.00-8.586.7120.240.6-23.391.01.01-2.912.05-19.92-84.291.660.036.078.840.00.06.1425.8225.820.17-81.72-81.7232.11-10.3319.2838.42-7.7117.35-0.96-4700.0-317.3931.15-12.9616.710.046.3913.2
23Q1 (17)14.15-4.65-27.512.54-41.2-69.6510.70.28000032.8-4.32-13.372.7735.78-5.7848.27.35-4.3536.1011.424.6720.12-2.9-23.380.99-4.815.322.560.39-80.341.66-4.0530.718.840.00.04.880.030.130.930.0121.4335.818.3818.7341.637.1621.3-0.0288.24-110.5335.798.8817.920.04-11.5516.89
22Q4 (16)14.845.85-0.674.32-42.483.8510.670000034.282.79-16.942.04-50.0-45.644.9-5.09-5.3732.40-0.31-2.6520.72-12.43-9.61.042.9719.542.55-80.5-80.371.7346.6138.48.840.00.04.880.030.130.930.0121.4333.046.5821.3838.855.5423.8-0.17-440.081.7232.875.8625.030.0418.3824.19
22Q3 (15)14.021.8262.087.5112.76131.0800000033.350.79-9.964.0813.9723.2647.312.496.0832.505.090.2223.66-10.4517.191.01-1.9413.4813.080.231.01.18-3.28-10.618.840.00.04.880.030.130.930.0121.4331.015.1632.0836.8112.4333.180.05121.74104.031.0516.3439.740.041.62-0.31
22Q2 (14)13.77-29.460.06.66-20.43-14.2900000033.09-12.610.563.5821.77173.2846.16-8.399.0230.93-10.33-2.0426.420.6138.041.039.57-27.9713.050.231.011.22-3.9438.648.840.00.04.8830.1384.850.93121.435.6826.92-10.745.0732.74-4.612.32-0.23-221.0580.9926.69-12.069.340.039.86260.08
22Q1 (13)19.5230.6694.428.37101.2104.6500000037.86-8.2610.282.94-21.6-0.6850.396.2-0.6934.493.63-8.8726.2614.5752.850.948.05-34.7213.020.2338.661.271.635.118.840.00.03.750.042.050.420.0-52.2730.1610.823.9634.329.3723.190.19120.43126.7630.3515.4428.490.03-6.02274.09
21Q4 (12)14.9472.726.264.1628.0362.2200000041.2711.4213.913.7513.2932.9847.456.392.0433.282.63-12.5722.9213.5246.270.87-2.2538.112.990.3138.781.25-5.358.238.840.00.03.750.042.050.420.0-52.2727.2215.9827.4331.3813.5326.07-0.9325.6-121.4326.2918.3225.550.03-4.98374.03
21Q3 (11)8.65-37.18-21.083.25-58.17-72.4300000037.0423.7610.173.31152.67-1.1944.65.341.2932.432.72-16.1920.195.4934.870.89-37.7627.1412.950.232439.221.3250.085.928.840.00.453.7542.0542.050.42-52.27-52.2723.47-8.3926.5227.64-5.1825.24-1.25-3.31-17.9222.22-8.9727.040.04267.03394.42
21Q2 (10)13.7737.15157.387.7789.981114.0600000029.93-12.820.171.31-55.74-62.6842.34-16.5520.1131.57-16.59-3.1619.1411.4129.941.43-0.6988.1612.9237.59474.220.88-6.3808.840.02.22.640.00.00.880.00.025.625.368.6629.154.6355.72-1.21-70.4214.7924.413.3477.270.0114.1459.32
21Q1 (9)10.04-28.5989.434.09354.44169.0800000034.33-5.2453.122.964.96106.9950.749.1260.8237.85-0.5820.4717.189.6455.761.44128.5765.529.390.32319.20.9418.9908.840.02.22.640.057.140.880.0700.024.3313.937.0727.8611.9342.65-0.71-69.0535.4523.6212.841.860.0119.0875.75
20Q4 (8)14.0628.28206.320.9-92.37-64.9800000036.237.7630.02.82-15.8233.6546.55.6131.1738.07-1.6210.0415.674.6824.270.63-10.0-37.09.361735.29298.30.7911.272.68.840.452.312.640.057.140.880.0700.021.3615.1530.7224.8912.7837.29-0.4260.3852.2720.9419.7335.450.01-0.8957.12
20Q3 (7)10.96104.86244.6511.791742.19322.5800000033.6212.5220.293.35-4.56-1.1844.0324.9131.9138.6918.68014.971.6327.620.7-7.89-36.360.51-77.33-89.80.710-10.138.81.734.392.640.057.140.880.0700.018.5522.1230.3622.0717.937.77-1.0625.35-60.6117.4927.0228.890.0118.2747.26
20Q2 (6)5.350.9437.180.64-57.89-71.1700000029.8833.2734.723.51145.4555.3135.2511.7336.1532.603.77014.7333.5430.120.76-12.64-38.712.250.45-59.6800-100.08.650.03.352.6457.1457.140.88700.0700.015.19-14.4240.018.72-4.1548.22-1.42-29.09-2128.5713.77-17.326.10.0125.9128.27
20Q1 (5)5.315.4727.711.52-40.86-79.3500000022.42-19.56-8.381.43-32.23-23.9431.55-11.019.6931.42-9.18011.03-12.53-9.370.87-13.0-33.592.24-4.6800-100.0-100.08.650.123.351.680.016.670.110.0017.758.6374.3619.537.7267.93-1.1-25.0-492.8616.657.759.180.006.46-2.29
19Q4 (4)4.5944.340.02.57-7.890.0000.0000.027.87-0.290.02.11-37.760.035.456.20.034.6000.012.617.50.01.0-9.090.02.35-53.00.00.77-2.530.08.642.490.01.680.00.00.110.00.016.3414.830.018.1313.170.0-0.88-33.330.015.4613.930.00.00-7.110.0
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)13.66-7.951.26-70.831.06-90.0700127.13-8.2612.32-2.5344.19-1.5834.767.2823.0711.341.1712.59.16259.221.878.098.951.246.1425.820.17-81.7239.2618.8345.5817.320.03039.2919.530.03-19.89
2022 (9)14.84-0.674.323.8510.67000138.57-2.8112.6411.5644.9-5.3732.40-2.6420.72-9.61.0419.542.55-80.371.7338.48.840.04.8830.130.93121.4333.0421.3838.8523.8-0.17032.8725.030.0424.19
2021 (8)14.946.264.16362.220000142.5816.7311.331.9847.452.0433.28-12.5922.9246.270.8738.112.9938.781.2558.238.840.03.7542.050.42-52.2727.2227.4331.3826.07-0.93026.2925.550.03374.03
2020 (7)14.06206.320.9-64.980000122.1419.1811.1115.2546.531.1738.0710.0615.6724.270.63-37.09.36298.30.792.68.842.312.6457.140.88700.021.3630.7224.8937.29-0.42020.9435.450.0157.12
2019 (6)4.599.032.57-62.370000102.4833.899.64313.7335.4544.6934.598.0712.611.041.0-28.062.3500.77-10.478.643.971.6816.670.11016.3496.6318.1385.76-0.88015.4688.540.00-4.7
2018 (5)4.2139.46.83178.780.27-78.050076.5410.152.33-19.6624.54.4332.01-5.1912.4833.761.39-17.26000.8665.388.312.971.4425.22008.315.199.767.85-0.1108.21.860.00-19.31
2017 (4)3.02-13.962.451431.251.2300069.496.142.9-53.2323.4613.5533.766.989.3354.471.68-8.2000.52136.368.072.021.15116.98007.9-5.959.051.230.15-58.338.05-8.110.01-38.49
2016 (3)3.5119.80.16-94.68000065.4739.246.2260.4720.6651.4731.568.786.0424.281.83-2.661.7347.370.2246.677.9111.250.5347.22008.4172.738.94159.880.36-73.138.7698.190.01-45.1
2015 (2)2.9325.213.01-15.920.50.00047.0210.791.721046.6713.6421.4629.019.634.867.051.885.620.38-56.820.1507.110.00.362.86003.08102.633.4484.951.34-3.64.4251.890.0237.78
2014 (1)2.34-55.173.58-54.850.5-19.350042.44-3.040.15-61.5411.2322.7326.4626.584.54-5.811.7834.850.880007.110.570.3512.9001.52-15.081.86-11.01.3931.132.912.110.01-12.52

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