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)7.148.686.860.151.400037.02-3.172.7154.869.26-4.7325.01-1.6210.39-12.623.5150.00.6-72.730.273.854.160.02.576.64006.7733.279.3424.872.5853.579.3538.310.40-8.06
2022 (9)6.5722.356.8538.1000038.2322.491.75-8.389.7211.625.43-8.911.8957.92.3421.882.2450.00.2636.844.160.02.419.05005.083.047.484.761.68-33.336.76-9.260.434.94
2021 (8)5.3715.734.9652.151.000031.2113.371.9156.568.7127.927.9112.827.5345.091.92-3.030.4-73.330.190.04.160.02.215.74004.9320.837.1415.722.52-11.277.457.660.41-0.9
2020 (7)4.6436.473.268.67000027.5310.211.22-35.796.813.6524.74-5.955.1919.041.987.031.5275.00.190.04.16-6.092.0910.0004.08-3.096.170.982.8461.366.9215.910.42-0.77
2019 (6)3.455.963.06.761.100024.984.31.971.176.57-1.0526.30-5.134.363.321.85-10.190.4-76.470.190.04.430.01.96.15004.2133.656.1122.691.76-0.565.9721.340.42-3.17
2018 (5)2.18-33.942.8121.65000023.956.971.1137.046.6413.1227.725.754.2239.742.0682.31.770.00.19-5.04.430.01.794.680.0403.1510.534.989.451.7704.9275.090.43-11.28
2017 (4)3.3-23.612.31145.740.4-20.00022.394.720.81-37.695.872.2626.22-2.353.02-15.641.133.671.0-50.00.2-23.084.430.01.718.23002.85-6.564.55-1.52-0.0402.81-7.870.491.79
2016 (3)4.32-10.930.9411.90.50.00021.38-5.861.3-5.85.7427.2726.8535.193.58-4.281.093.812.0-13.040.26-13.334.430.01.589.72003.055.94.626.94003.054.450.48-3.27
2015 (2)4.85-3.390.84-57.140.500022.7124.441.3836.634.511.5819.86-18.373.74-33.811.05-7.892.3-23.330.342.864.437.01.447.46002.8813.834.3211.630.04-20.02.9213.180.50-3.58
2014 (1)5.02-1.571.96-15.15000018.25-4.01.01-15.834.4429.0724.3334.445.6518.21.147.553.012.360.210.04.140.01.349.84002.53-4.173.870.520.05400.02.58-2.640.510.2
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)7.1429.358.686.86-14.250.151.4180.0000010.456.963.571.0624.71381.829.26-0.96-4.7325.01-1.93-1.6510.3911.96-12.623.5110.3850.00.6-60.0-72.730.270.03.854.160.00.02.570.06.640006.7722.6433.279.3415.4524.872.587.0553.579.3517.9138.310.40-3.08-8.06
23Q3 (19)5.523.95-4.668.0-13.3324.610.5-28.5766.670009.7713.340.00.85226.92165.629.3519.26-3.9125.5019.26-3.469.281.2-12.23.1845.8750.01.50.015.380.278.028.574.160.00.02.570.06.640005.5221.3211.078.0913.629.622.413.8837.717.9315.4318.010.41-1.3-5.35
23Q2 (18)5.31-17.16-15.989.2328.5566.010.70.0133.330008.625.25-10.210.26-51.85-64.867.842.48-17.8221.385.22-21.839.17-15.872.122.180.015.961.50.036.360.250.019.054.160.00.02.576.646.640004.552.02-2.157.123.790.852.3220.2155.76.877.5111.890.42-7.94-3.37
23Q1 (17)6.41-2.4416.557.184.8252.440.70133.330008.19-18.83-6.610.54145.4514.897.65-21.3-12.6720.32-20.08-23.8310.9-8.3352.022.18-6.8420.441.5-31.8236.360.25-3.8519.054.160.00.02.410.09.050004.46-12.28.526.86-8.298.541.9314.88-14.66.39-5.470.310.454.41.38
22Q4 (16)6.5713.4722.356.856.738.10-100.0-100.000010.093.2815.980.22-31.25-71.439.72-0.111.625.43-3.73-8.911.8912.4957.92.3410.3821.882.269.23450.00.2623.8136.844.160.00.02.410.09.050005.082.213.047.481.364.761.68-4.0-33.336.760.6-9.260.43-0.224.94
22Q3 (15)5.79-8.3932.196.4215.4740.480.30.0-57.140009.771.7725.10.32-56.7645.459.731.9923.9526.41-3.431.6110.5717.7163.622.1212.7719.771.318.1885.710.210.010.534.160.00.02.410.09.050004.976.8818.97.384.5315.491.7517.45-27.696.729.451.820.430.764.3
22Q2 (14)6.3214.9125.155.5618.0528.110.30.0-57.140009.69.4626.980.7457.4519.359.548.926.0227.352.535.98.9825.2459.221.883.879.941.10.057.140.210.016.674.160.00.02.419.0515.310004.6513.1410.987.0611.7112.421.49-34.07-36.056.14-3.61-5.830.43-3.414.47
22Q1 (13)5.52.4234.474.71-5.0428.340.3-70.0-57.140008.770.822.830.47-38.9651.618.760.5724.4326.67-4.428.257.17-4.7831.321.81-5.733.431.1175.037.50.2110.5316.674.160.00.02.210.05.740004.11-16.6315.136.32-11.4811.662.26-10.32-21.536.37-14.5-1.240.458.072.82
21Q4 (12)5.3722.615.734.968.5352.151.042.8600008.711.413.130.77250.071.118.7110.9627.927.917.3612.827.5316.5645.091.928.47-3.030.4-42.86-73.330.190.00.04.160.00.02.210.05.740004.9317.9420.837.1411.7415.722.524.13-11.277.4512.887.660.41-0.83-0.9
21Q3 (11)4.38-13.2722.694.575.336.830.70.0-12.50007.813.3112.860.22-64.52-31.257.853.715.6125.990.643.636.4614.5438.031.773.51-5.350.70.00.00.195.565.564.160.00.02.215.745.740004.18-0.2413.596.391.7510.752.423.8631.526.61.2319.570.420.92-4.07
21Q2 (10)5.0523.4741.854.3418.2643.230.70.075.00007.565.8810.850.62100.0-40.387.577.5317.5525.834.816.125.643.324.51.71-2.29-2.840.7-12.5-36.360.180.0-5.264.160.0-6.092.090.00.00004.1917.3724.76.2810.9515.232.33-19.152.296.521.0933.330.41-4.93-4.35
21Q1 (9)4.09-11.8520.293.6712.5823.990.7075.00007.14-7.1517.050.31-31.11151.677.043.3811.3924.64-0.390.245.465.219.211.75-11.625.420.8-46.67-27.270.18-5.26-5.264.160.0-6.092.090.00.00003.57-12.553.885.66-8.2728.342.881.41223.66.45-6.79100.930.434.15-9.49
20Q4 (8)4.6429.9736.473.26-2.48.670-100.0-100.00007.6911.136.360.4540.62-43.756.810.293.6524.74-1.38-5.955.1910.919.041.985.887.031.5114.29275.00.195.560.04.160.0-6.092.090.010.00004.0810.87-3.096.176.930.982.8454.3561.366.9225.3615.910.42-4.0-0.77
20Q3 (7)3.570.2879.43.3410.23-2.620.8100.0-27.270006.921.479.670.32-69.23-3.036.795.432.2625.083.0604.683.318.081.876.25-2.60.7-36.3675.00.18-5.26-5.264.16-6.09-6.092.090.010.00003.689.527.925.775.878.661.8420.2613.585.5212.889.740.430.620.28
20Q2 (6)3.564.7132.843.032.3613.480.40.0-33.330006.8211.812.361.04273.3376.276.441.92.5524.34-0.9904.53-1.099.691.766.02-6.381.10.022.220.190.00.04.430.00.02.090.010.00003.3644.839.095.4523.589.441.5371.91-12.074.8952.341.450.43-10.04-3.87
20Q1 (5)3.40.059.622.96-1.3315.620.4-63.640.00006.1-15.6313.59-0.6-175.0-415.796.32-3.8112.6624.58-6.5404.585.053.151.66-10.27-10.271.1175.0-15.380.190.00.04.430.00.02.0910.016.7600-100.02.32-44.89-30.544.41-27.82-14.70.89-49.43-61.33.21-46.23-43.090.4814.1912.55
19Q4 (4)3.470.850.03.0-12.540.01.10.00.0000.07.2314.580.00.8142.420.06.57-1.050.026.3000.04.360.690.01.85-3.650.00.40.00.00.190.00.04.430.00.01.90.00.0000.04.2123.460.06.1115.070.01.768.640.05.9718.690.00.42-2.990.0

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