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)19.68-22.58000.25-34.210053.99-20.32-0.76010.192.3118.8728.43.8-27.891.665.061.8-50.950.38-2.5614.570.07.932.590.684.6211.18-13.3319.79-7.0-0.86010.32-15.550.36-0.71
2022 (9)25.4222.740.8600.38-54.220067.76-5.861.92-48.259.96-26.6614.70-22.095.2711.651.582.63.6732.970.39457.1414.570.07.735.030.65-1.5212.9-7.2621.28-2.96-0.68012.22-7.840.368.98
2021 (8)20.71-9.88000.83937.50071.9815.933.7153.9413.5814.1218.87-1.564.7242.171.5487.82.76210.110.0716.6714.570.07.363.370.66-2.9413.9111.7321.938.3-0.65013.2612.470.33-0.21
2020 (7)22.98-10.62000.08-80.490062.097.962.410.8411.917.9419.179.243.3213.70.8212.330.89-48.260.0620.014.570.07.123.340.68100.012.452.8120.254.71-0.66011.793.150.33-0.11
2019 (6)25.71-5.89000.4110.810057.51-15.952.39-59.8310.09-18.517.54-3.042.920.00.7312.311.72-19.630.0566.6714.570.06.899.540.3413.3312.11-17.4519.34-9.03-0.68011.43-20.240.336.1
2018 (5)27.327.94000.3700068.42-5.875.95-20.6712.38-13.2418.09-7.832.92-31.620.656.562.14193.150.03-40.014.5710.056.2913.540.3275.014.67-3.3621.262.21-0.34014.33-3.70.324.23
2017 (4)25.31-12.300000072.69-11.437.5-36.9214.27-4.9919.637.274.27-8.170.6117.310.7300.050.013.2419.935.5427.360.08015.18-17.8120.8-8.85-0.3014.88-19.090.304.79
2016 (3)28.8661.6800000082.0715.211.893.7515.022.0418.30-11.434.65-12.590.5210.64000.05-16.6711.0420.04.3535.510018.4717.5722.8220.61-0.08018.3913.660.2916.35
2015 (2)17.8551.14000.210.00071.244.6911.4653.014.7240.0620.6633.795.3219.550.47-2.080.11-80.360.06-40.09.220.13.2130.490015.7153.2718.9248.860.47-16.0716.1849.680.25-0.48
2014 (1)11.818.55000.21-90.620068.0522.397.4959.710.517.4615.44-12.24.4526.420.4854.840.56-91.320.10.07.660.02.4623.620010.2556.9712.7144.760.56115.3810.8159.20.2524.42
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)19.6820.96-22.5800-100.00.25127.27-34.2100014.382.2-5.27-0.0290.4893.7510.19-6.262.3118.87-4.8728.383.8-14.22-27.891.66-1.195.061.891.49-50.950.385.56-2.5614.570.00.07.930.02.590.680.04.6211.18-0.18-13.3319.79-0.1-7.0-0.86-91.11-26.4710.32-4.0-15.550.361.73-0.71
23Q3 (19)16.27-24.04-23.040000.11-52.17-85.5300014.078.99-21.04-0.21-61.54-123.8610.8715.76-20.1319.8423.682.654.431.3719.091.688.399.090.94-72.91-61.940.36-2.7800.014.570.00.07.930.02.590.680.04.6211.2-1.84-14.9619.81-1.05-8.07-0.4551.0913.4610.752.48-15.020.362.763.64
23Q2 (18)21.42-7.99-5.010000.23228.57-64.6200012.912.22-28.67-0.1367.5-117.339.394.92-35.7316.0414.22-22.174.37-5.0-3.961.55-1.94.733.47-12.8128.520.37-2.63640.014.570.00.07.932.592.590.684.624.6211.41-8.65-7.1620.02-4.12-3.19-0.92-33.33-43.7510.49-11.1-9.960.353.194.49
23Q1 (17)23.28-8.42-0.470-100.000.07-81.58-87.0400012.63-16.8-24.14-0.4-25.0-164.528.95-10.14-26.8214.04-4.47-18.234.6-12.71-23.461.580.01.283.988.4535.840.38-2.56533.3314.570.00.07.730.05.030.650.0-1.5212.49-3.18-14.0420.88-1.88-7.41-0.69-1.47-86.4911.8-3.44-16.670.33-7.968.82
22Q4 (16)25.4220.2522.740.86000.38-50.0-54.2200015.18-14.81-14.96-0.32-136.36-149.239.96-26.82-26.6614.70-23.93-22.085.2741.6711.651.582.62.63.6748.5832.970.39875.0457.1414.570.00.07.730.05.030.650.0-1.5212.9-2.05-7.2621.28-1.25-2.96-0.68-30.77-4.6212.22-3.4-7.840.366.188.98
22Q3 (15)21.14-6.2510.050000.7616.9211.7600017.82-1.55-2.570.8817.33-17.7613.61-6.841.9519.33-6.221.863.72-18.24-16.031.544.0585.542.47-8.52-17.390.04-20.0-20.014.570.00.07.730.05.030.650.0-1.5213.177.16-0.5321.554.211.36-0.5218.7530.6712.658.581.280.343.65.21
22Q2 (14)22.55-3.59-15.320000.6520.3744.4400018.18.71-1.740.7520.97-31.1914.6119.469.6820.6120.05.924.55-24.2938.31.48-5.1382.722.7-7.85-16.150.05-16.670.014.570.00.07.735.038.570.65-1.52-4.4112.29-15.42-14.8320.68-8.29-7.01-0.64-72.973.0311.65-17.73-15.40.337.478.02
22Q1 (13)23.3912.941.260000.54-34.94145.4500016.65-6.72-4.420.62-4.62-31.8712.23-9.94-7.6317.17-8.97-13.536.0127.3380.481.561.397.472.936.16-21.870.06-14.2920.014.570.00.07.360.03.370.660.0-2.9414.534.468.9222.552.836.62-0.3743.0840.3214.166.7911.320.31-7.822.34
21Q4 (12)20.717.81-9.880000.8322.06937.500017.85-2.419.980.65-39.2535.4213.581.7214.1218.87-0.57-1.584.726.5542.171.5485.5487.82.76-7.69210.110.0740.016.6714.570.00.07.360.03.370.660.0-2.9413.915.0611.7321.933.158.3-0.6513.331.5213.266.1612.470.332.51-0.21
21Q3 (11)19.21-27.86-15.780000.6851.1161.900018.29-0.7111.591.07-1.83132.6113.350.237.8418.97-2.48-8.784.4334.6523.060.832.475.062.99-7.14112.060.050.00.014.570.00.07.363.373.370.66-2.94-2.9413.24-8.2510.3321.26-4.417.32-0.75-13.64-7.1412.49-9.310.530.336.38-2.11
21Q2 (10)26.6315.28-2.130000.45104.557.1400018.425.7410.831.0919.7829.7613.320.612.6919.46-2.04-4.633.29-1.2-4.640.812.539.463.22-14.13113.250.050.00.014.570.00.07.120.00.00.680.00.014.438.1724.9422.245.1514.94-0.66-6.4522.3513.778.2528.690.311.82-5.46
21Q1 (9)23.10.52-7.380000.22175.0-47.6200017.427.3335.670.9189.5844.4413.2411.2623.8519.863.623.683.330.3-0.60.79-3.6612.863.75321.35131.480.05-16.670.014.570.00.07.120.03.340.680.0100.013.347.154.7121.154.445.91-0.626.0613.8912.727.895.820.30-10.12-2.85
20Q4 (8)22.980.75-10.620000.08-80.95-80.4900016.23-0.9818.730.484.356.6711.9-3.8817.9419.17-7.849.263.32-7.7813.70.823.812.330.89-36.88-48.260.0620.020.014.570.00.07.120.03.340.680.0100.012.453.752.8120.252.224.71-0.665.712.9411.794.343.150.330.56-0.11
20Q3 (7)22.81-16.17-5.590000.420.02.4400016.39-1.3810.670.46-45.24-36.9912.384.741.4820.801.9603.64.3532.350.796.769.721.41-6.62-22.950.050.0400.014.570.00.07.120.03.340.680.0100.012.03.93.3619.812.385.2-0.717.65-42.8611.35.611.620.332.740.55
20Q2 (6)27.219.1-4.930000.420.02.4400016.6229.4414.780.8433.33-10.6411.8210.570.5120.406.4903.452.9961.970.745.717.251.51-6.79-21.760.050.0150.014.570.00.07.123.343.340.68100.0100.011.55-9.346.1619.35-3.16.91-0.85-18.06-193.110.7-10.981.040.324.62-0.31
20Q1 (5)24.94-2.99-10.740000.422.442.4400012.84-6.07-11.750.6340.0133.3310.695.95-9.6419.169.1903.3514.7326.890.7-4.116.061.62-5.81-20.20.050.0150.014.570.00.06.890.09.540.340.013.3312.745.2-14.7819.973.26-7.25-0.72-5.88-300.012.025.16-18.620.31-7.59-4.12
19Q4 (4)25.716.420.0000.00.410.00.0000.013.67-7.70.00.45-38.360.010.09-17.30.017.5400.02.927.350.00.731.390.01.72-6.010.00.05400.00.014.570.00.06.890.00.00.340.00.012.114.310.019.342.710.0-0.68-38.780.011.432.790.00.331.220.0

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