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
23Q3 (20)5.6910.7-2.0718.355.0880.33.730.27-61.350007.467.34-5.573.890.9561.022.2320.54-3.467.6622.367.12000170.5426.865.8984.334.3240.20.14-6.67-6.6730.140.018.25.740.023.7100014.136.76-4.2819.8423.692.432.57-6.550.7816.6727.64-3.530.000-100.0
23Q2 (19)5.1474.8338.1711.8103.45198.733.72-90.17-57.580006.951.31-14.831.99-13.1-33.671.85-6.57-24.186.26-2.74-21.77000134.493.8536.7780.8474.7939.120.1515.38-6.2530.1410.018.25.7423.7123.7100010.31-33.23-16.7216.04-20.08-5.72.759.56-3.1713.06-27.24-14.190.000-100.0
23Q1 (18)2.94-23.04-38.365.8-9.3873.1337.83276.791306.320006.86-12.39-15.12.29-25.89-8.761.98-10.0-18.526.44-6.43-25.88000129.516.4539.7146.25-33.15-21.280.13-13.3344.4427.40.07.454.640.014.000015.4417.416.8520.0712.888.372.510.0-20.5717.9514.621.930.000-100.0
22Q4 (17)3.82-34.25-21.246.4-36.9554.2210.044.04247.40007.83-0.89-3.933.0930.9373.62.2-4.76-19.716.88-3.81-36.51000111.218.1825.6969.1815.0138.140.150.066.6727.47.4519.134.640.014.000013.15-10.73-36.6917.78-8.21-28.422.51-1.57-10.0415.66-9.38-33.530.00-100.0-100.0
22Q3 (16)5.8156.1840.6810.15156.961930.09.6510.03212.30007.9-3.1929.722.36-21.3363.892.31-5.3316.087.15-10.63-19.04000102.84.5529.1160.153.5141.960.15-6.2587.525.50.010.874.640.014.000014.7318.98-22.6419.3713.87-16.182.55-10.21-1.5417.2813.53-20.110.080.95-57.8
22Q2 (15)3.72-22.01-1.593.9517.91558.338.77226.02182.90008.160.9944.423.019.52138.12.440.4133.338.01-7.86-7.0900098.336.0832.8858.11-1.0959.640.1677.7877.7825.50.010.874.6414.014.000012.38-14.33-29.6617.01-8.15-21.52.84-10.1322.4115.22-13.57-23.590.08-9.15-58.15
22Q1 (14)4.77-1.6534.373.35-19.28458.332.69-6.92-9.430008.08-0.8649.912.5141.01105.742.43-11.3134.258.69-19.84-3.1400092.694.7629.058.7517.3192.690.090.0-10.025.510.8710.874.070.012.7400014.45-30.43-26.0918.52-25.44-20.033.1613.2624.917.61-25.25-20.240.09-54.17-53.53
21Q4 (13)4.8517.43115.564.15730.0591.672.89-6.47-2.690008.1533.8351.211.7823.61-4.32.7437.697.4510.8422.66-18.900088.4811.1327.3850.0818.2103.490.0912.528.5723.00.00.04.070.012.7400020.779.0913.3124.847.4913.222.797.7212.0523.568.9213.160.190.411.72
21Q3 (12)4.139.2665.860.5-16.670.03.09-0.324.040006.097.7926.611.4414.2926.321.998.7415.038.842.56-6.6800079.627.5927.4342.3716.4116.840.08-11.1160.023.00.00.04.070.012.7400019.048.1815.5323.116.6515.032.5911.6437.0421.638.5817.750.190.11.11
21Q2 (11)3.786.4866.520.60.0100.03.14.384.380005.654.8223.091.263.2855.561.831.1-6.638.62-3.942.1200074.02.9926.1936.419.38102.90.09-10.050.023.00.00.04.0712.7412.7400017.6-9.9714.7321.67-6.4314.352.32-8.316.5819.92-9.7814.950.190.881.16
21Q1 (10)3.5557.7869.050.60.020.02.970.00.00005.390.025.641.22-34.4152.51.81-29.02-9.58.97-32.892.4700071.853.4434.4830.4923.8977.680.142.8666.6723.00.00.03.610.017.9700019.556.6612.4223.165.5613.312.531.6172.1122.086.0517.070.190.32-0.3
20Q4 (9)2.25-9.64-64.90.620.0-14.292.970.020.240005.3912.0617.691.8663.16226.322.5547.415.3813.3641.1437.5200069.4611.1737.8724.6125.9554.590.0740.00.023.00.00.03.610.017.9700018.3311.2310.4921.949.2111.712.4931.7555.6220.8213.3414.460.19-0.19-0.19
20Q3 (8)2.499.69-6.390.566.67-16.672.970.050.760004.814.79-50.771.1440.74-69.61.73-11.73-22.779.4712.23-4.3800062.486.5531.9819.548.9232.30.05-16.67-37.523.00.027.213.610.017.9700016.487.432.4920.096.025.021.89-5.0335.9718.376.05.150.190.154.45
20Q2 (7)2.278.149.340.3-40.0-50.02.970.0102.040004.596.999.030.811.2562.01.96-2.010.118.44-3.6000058.649.7530.2217.944.5530.090.060.0-25.023.00.035.293.6117.9717.9700015.34-11.7923.6118.95-7.2922.571.9935.3720.6117.33-8.1123.260.19-0.585.3
20Q1 (6)2.1-67.2429.630.5-28.57-16.672.9720.24197.00004.29-6.332.630.840.3512.682.0-9.522.78.75-9.94000053.436.0524.0817.167.7925.530.06-14.29200.023.00.035.293.060.07.7500017.394.8235.7520.444.0730.691.47-8.121.3818.863.6832.260.190.445.23
19Q4 (5)6.41140.98186.160.716.6775.02.4725.38128.70004.58-53.122.690.57-84.8159.092.21-1.3454.559.72-1.86000050.386.4220.1515.927.7919.610.07-12.5250.023.027.2135.293.060.07.7500016.593.1737.1119.642.6731.551.615.1125.018.194.1235.950.194.454.76
19Q3 (4)2.6675.00.00.60.00.01.9734.010.0000.09.77132.070.03.75650.00.02.2425.840.09.9000.0000.047.345.130.014.777.110.00.080.00.018.086.350.03.060.00.0000.016.0829.570.019.1323.740.01.39-15.760.017.4724.250.00.180.960.0
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
2022 (10)3.82-21.246.454.2210.04247.40031.9726.4610.9691.942.2-19.716.88-36.5100111.2125.6969.1838.140.1566.6727.419.134.6414.00013.15-36.6917.78-28.422.51-10.0415.66-33.530.000
2021 (9)4.85115.564.15591.672.89-2.690025.2832.565.7123.862.747.4510.84-18.940088.4827.3850.08103.490.0928.5723.00.04.0712.740020.7713.3124.8413.222.7912.0523.5613.160.191.72
2020 (8)2.25-64.90.6-14.292.9720.240019.07-16.144.61-16.642.5515.3813.3737.590069.4637.8724.6154.590.070.023.00.03.6117.970018.3310.4921.9411.712.4955.6220.8214.460.19-0.19
2019 (7)6.41186.160.775.02.47128.70022.7433.925.53150.232.2154.559.7215.40050.3820.1515.9219.610.07250.023.035.293.067.750016.5937.1119.6431.551.625.018.1935.950.194.76
2018 (6)2.2491.450.4-69.231.08-87.780016.9814.52.21-17.841.4312.68.42-1.660041.93-2.7413.31271.790.02-33.3317.00.02.8410.510012.114.6914.9313.881.2811.313.3814.360.181.92
2017 (5)1.1718.181.308.8464.310014.8312.012.6944.621.275.838.56-5.510043.11-2.63.58-71.080.0350.017.00.02.577.980010.5530.2513.1125.11.15-19.0111.722.90.171.91
2016 (4)0.99-13.91005.3825.120013.244.581.8613.411.218.819.0613.610044.26-2.612.38-19.770.02100.017.00.02.387.21008.126.9610.4822.01.4211.819.5224.440.170.24
2015 (3)1.15-4.170.10.04.3-13.650012.66-1.781.64-27.431.01-6.487.98-4.780045.44-0.2915.43-11.420.010.017.00.02.2211.56006.3828.638.5923.61.27-13.017.6519.160.170.83
2014 (2)1.2-62.620.1100.04.9841.480012.895.142.2622.831.083.858.38-1.230045.5722.317.42-1.470.010.017.00.01.999.94004.9674.046.9549.141.46-32.726.4227.890.173.64
2013 (1)3.21291.460.05-83.333.52-20.360012.261.161.84102.21.04-8.778.48-9.810037.26-2.2317.68-12.910.010.017.00.01.815.85002.85161.474.6666.432.17-3.565.0250.30.162.87

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