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)10.76-14.949.319.537.724188.890036.43-12.57-3.63012.15-17.5733.35-5.712.69-19.460.41-4.650.98-83.770.050.08.760.02.730.02.53-15.38-0.0505.21-41.06-2.950-3.000.0130.11
2022 (9)12.6552.418.5-8.410.1800041.67-14.08-0.23014.74-23.6335.37-11.113.34-22.330.4322.866.0431.30.0525.08.763.062.733.412.994.183.12-22.588.84-7.43-2.5300.59-43.270.01-16.58
2021 (8)8.3-31.299.2811.67000048.534.80.822.519.311.6939.79-17.144.315.590.35-10.264.61.770.04-20.08.50.02.643.122.87-12.774.0321.759.554.26-2.9901.04136.360.017.57
2020 (7)12.08-2.278.314.01000035.981.960.863.2717.2810.9848.038.853.7227.840.39-7.144.5213.280.05-16.678.50.02.561.993.2943.043.31-16.629.164.33-2.8700.44-35.290.01-24.67
2019 (6)12.363.877.9932.28000035.29-13.840.49-58.1215.57-8.3644.126.372.91-10.460.422.443.990.00.06-14.298.50.02.514.582.30.03.97-10.798.78-4.04-3.2900.68-70.560.0126.2
2018 (5)11.912.486.0434.22000040.968.131.17-5.6516.99-6.5541.48-13.573.25-6.880.415.133.990.00.0775.08.50.02.45.732.30.04.45-1.559.150.66-2.1402.31-16.610.01-82.51
2017 (4)10.58-17.084.59.76000037.8810.021.2415.8918.1818.5147.997.723.4914.050.398.333.990.00.040.08.50.02.274.612.30.04.524.159.093.3-1.7502.77-7.970.030.76
2016 (3)12.76-1.854.12.5000034.43-4.411.0730.4915.34-1.9244.552.613.0614.610.36-5.263.990.00.04-20.08.50.02.173.832.30.04.346.638.84.02-1.3303.01-35.960.035.47
2015 (2)13.012.554.044.4000036.02-12.30.82-20.3915.64-7.9543.424.962.67-13.870.38-5.03.99-30.00.050.08.50.02.095.562.30.04.07-7.088.46-2.310.63-38.244.7-12.960.03-3.65
2014 (1)11.5526.372.77-13.17000041.07-1.561.0313.1916.99-9.1941.37-7.763.1-9.880.40.05.76.740.050.08.50.01.984.762.30.04.382.18.662.121.02264.295.418.160.036.42
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)10.76-6.68-14.949.31-5.969.537.724188.894188.890008.61-10.03-16.16-2.23-162.35-3085.7112.15-12.97-17.5733.35-9.0-5.742.69-8.81-19.460.41-2.38-4.650.98-84.71-83.770.050.00.08.760.00.02.730.00.02.530.0-15.38-0.05-102.29-101.65.21-29.97-41.06-2.95-52.06-16.6-3.0-1350.0-608.470.0121.830.11
23Q3 (19)11.53-2.54-7.769.97.610.810.180.000009.573.68-1.75-0.85-325.0-286.3613.961.23-8.736.651.684.512.953.87-16.90.422.440.06.41-0.6235.520.050.025.08.760.00.02.730.00.02.530.0-15.382.18-28.29-31.237.44-10.36-16.22-1.9440.494.90.24209.09-78.760.01-2.599.8
23Q2 (18)11.83-4.94.789.2-1.08-10.240.180.000009.232.33-14.7-0.239.39-205.2613.790.0-18.0136.044.16-1.242.84-17.44-35.750.410.010.816.457.536.360.050.025.08.760.00.02.730.00.02.53-15.38-15.383.048.96-10.328.3-2.35-8.79-3.26-36.4-35.83-0.22-155.0-122.220.018.541.75
23Q1 (17)12.44-1.6638.389.39.41-3.020.180.000009.02-12.17-16.71-0.33-371.43-153.8513.79-6.45-24.7334.60-2.2-9.143.442.99-26.340.41-4.6513.896.0-0.6630.430.050.00.08.760.03.062.730.03.412.990.04.182.79-10.58-28.648.5-3.85-9.77-2.395.53-31.320.4-32.2-80.860.011.04-11.2
22Q4 (16)12.651.252.418.5-13.44-8.410.180000010.275.44-15.89-0.0768.18014.74-3.6-23.6335.380.89-11.123.34-5.92-22.330.432.3822.866.0427.731.30.0525.025.08.760.03.062.730.03.412.990.04.183.12-1.58-22.588.84-0.45-7.43-2.53-24.0215.380.59-47.79-43.270.012.78-16.58
22Q3 (15)12.510.7242.379.82-4.234.520000009.74-9.98-20.36-0.22-215.79-466.6715.29-9.1-20.7435.07-3.9-13.523.55-19.68-23.160.4213.5120.04.730.02.830.040.00.08.760.03.062.730.03.412.990.04.183.17-6.49-21.538.88-2.42-7.11-2.0415.038.921.1314.1461.430.01-9.73-13.06
22Q2 (14)11.2925.5826.4310.256.8813.8900000010.82-0.09-15.670.19246.15-48.6516.82-8.19-15.3136.49-4.18-17.714.42-5.35-4.740.372.785.714.732.834.650.04-20.00.08.763.063.062.733.416.642.994.18-9.123.39-13.3-16.719.1-3.4-8.27-2.4-31.8724.530.99-52.6311.240.01-5.28-1.01
22Q1 (13)8.998.31-17.149.593.347.7500000010.83-11.3-3.39-0.130-133.3318.32-5.082.7538.09-4.33-13.274.678.65.90.362.86-2.74.60.01.770.0525.025.08.50.00.02.640.03.122.870.0-12.773.91-2.985.689.42-1.36-1.36-1.8239.1339.742.09100.96207.350.01-5.083.33
21Q4 (12)8.3-5.47-31.299.2827.1211.6700000012.21-0.168.050-100.0-100.019.30.0511.6939.81-1.83-17.134.3-6.9315.590.350.0-10.264.60.01.770.040.0-20.08.50.00.02.640.03.122.870.0-12.774.03-0.2521.759.55-0.14.26-2.9910.48-4.181.0448.57136.360.017.127.57
21Q3 (11)8.78-1.68-37.027.3-18.89-12.3600000012.23-4.6829.560.06-83.78-62.519.29-2.8738.0840.55-8.570.694.62-0.4348.080.350.0-14.634.61.771.770.040.0-20.08.50.00.02.643.123.122.87-12.77-12.774.04-0.7440.779.56-3.639.63-3.34-5.033.750.7-21.35216.670.012.78-30.28
21Q2 (10)8.93-17.7-32.099.01.1210.5700000012.8314.4548.320.37-5.13-2.6319.8611.3944.1244.350.9910.014.645.2271.220.35-5.41-14.634.520.01.570.040.0-20.08.50.00.02.560.00.03.290.00.04.0710.049.639.923.8715.75-3.18-5.320.70.8930.88168.990.01-1.12-30.17
21Q1 (9)10.85-10.18-18.918.97.15.4500000011.21-0.870.360.39-9.3329.4117.833.1836.3143.92-8.5814.264.4118.5550.00.37-5.13-11.94.520.01.570.04-20.0-20.08.50.00.02.560.01.993.290.043.043.711.78-2.639.554.2610.92-3.02-5.2313.710.6854.55126.670.01-1.19-21.54
20Q4 (8)12.08-13.34-2.278.31-0.244.0100000011.319.712.770.43168.7553.5717.2823.6910.9848.0419.298.883.7219.2327.840.39-4.88-7.144.520.013.280.050.0-16.678.50.00.02.560.01.993.290.043.043.3115.33-16.629.165.054.33-2.8717.2912.770.44173.33-35.290.01-30.57-24.67
20Q3 (7)13.946.017.158.332.3312.720000009.449.135.710.16-57.89-11.1113.971.38-1.5540.27-0.1103.1215.1323.320.410.00.04.521.5713.280.050.0-16.678.50.00.02.560.01.993.290.043.042.875.51-22.228.721.752.47-3.4713.47-25.27-0.653.49-165.220.012.959.98
20Q2 (6)13.15-1.721.088.14-3.5535.890000008.6531.461.760.38323.53216.6713.785.35-3.340.324.8902.71-7.82-4.910.41-2.385.134.450.011.530.050.0-16.678.50.00.02.561.991.993.2943.0443.042.72-28.42-22.738.57-0.462.88-4.01-14.57-102.53-1.29-530.0-183.770.0111.0918.76
20Q1 (5)13.388.253.568.445.6338.360000006.58-34.33-16.07-0.17-160.71-88.8913.08-15.99-13.2638.44-12.8802.941.03-20.750.420.07.694.4511.5311.530.05-16.67-28.578.50.00.02.510.04.582.30.00.03.8-4.28-12.848.61-1.94-4.97-3.5-6.38-116.050.3-55.88-89.050.01-5.1312.97
19Q4 (4)12.36-5.00.07.998.120.0000.0000.010.0212.210.00.2855.560.015.579.730.044.1200.02.9115.020.00.422.440.03.990.00.00.060.00.08.50.00.02.510.00.02.30.00.03.977.590.08.783.170.0-3.29-18.770.00.68-26.090.00.011.360.0

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