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)47.6-4.23299.332.72-47.18-53.741.25-48.35278.790008.05-14.81-7.890.37-27.45-5.1311.72-16.35-5.7133.96-14.676.363.71-3.64-9.956.1512.02942.379.996.821220.00.3233.33113.3311.730.00.01.010.017.441.260.0-21.252.7116.3127.234.978.288.28-1.57-406.45-24.61.14-43.5631.030.46-0.4577.36
23Q3 (19)49.7298.56324.425.15-8.85-11.512.42633.33633.330009.457.51-10.090.5118.6-16.3914.0113.35-3.3139.8016.7611.773.854.9-13.875.49880.36800.05.03141.83506.020.2426.32166.6711.730.0-2.091.010.017.441.260.0-21.252.3328.0214.224.5912.52.0-0.3181.5567.372.021342.8685.320.4665.7779.16
23Q2 (18)12.47-3.789.965.6522.2971.210.330.00.00008.796.93-9.10.43-6.52-35.8212.369.87-1.5934.0912.5310.893.67-6.62-27.760.56-3.45-9.682.08-4.15126.090.1911.76111.1111.730.0-4.481.0117.4417.441.26-21.25-21.251.82-30.0-0.554.08-19.37-4.9-1.68-42.37-38.840.14-90.14-77.420.287.6410.37
23Q1 (17)12.968.7246.774.62-21.4375.00.330.00.00008.22-5.95-17.880.4617.95-17.8611.25-9.49-20.7230.29-5.13-11.563.93-4.61-33.50.58-1.69-9.382.17189.33117.00.1713.3370.011.730.0-4.480.860.028.361.60.07.382.622.0776.875.0610.2439.39-1.186.35-25.531.4263.22167.920.26-0.156.2
22Q4 (16)11.921.7954.65.881.0399.320.330.00.00008.74-16.84-16.760.39-36.07-40.9112.43-14.22-13.5631.93-10.34-7.084.12-7.83-33.550.59-3.28-7.810.75-9.6429.310.1566.6750.011.73-2.09-4.480.860.028.361.60.07.382.134.41-14.84.592.0-1.5-1.26-32.6321.250.87-20.18-3.330.260.5615.23
22Q3 (15)11.713.2658.675.8276.3648.470.330.00.000010.518.69-1.590.61-8.96-17.5714.4915.373.2135.6115.856.434.47-12.01-21.580.61-1.61-6.150.83-9.7823.880.090.0-18.1811.98-2.44-5.520.860.028.361.60.07.382.0411.48-15.74.54.9-1.75-0.9521.4944.121.0975.8151.390.262.1316.51
22Q2 (14)11.3428.4338.463.325.04.430.330.032.00009.67-3.4-5.570.6719.6417.5412.56-11.49-11.2430.74-10.25-8.875.08-14.04-12.410.62-3.12-6.060.92-8.022.670.09-10.0-25.012.280.0-3.150.8628.36100.01.67.38-1.841.8324.492.814.2918.1811.72-1.21-28.7229.240.6216.98785.710.253.5719.69
22Q1 (13)8.8314.5313.212.64-10.515.60.330.094.1200010.01-4.67-4.030.56-15.159.814.19-1.32-1.8734.25-0.320.245.91-4.68-9.630.640.0-4.481.072.4120.480.10.0-16.6712.280.0-3.150.670.055.811.490.0-8.591.47-41.220.493.63-22.110.67-0.9441.2540.130.53-41.11251.430.248.336.16
21Q4 (12)7.714.471.982.95-24.7418.00.330.0312.500010.5-1.69-1.040.66-10.814.7614.382.42-3.334.362.69-12.216.28.774.20.64-1.54-7.250.58-13.43-36.960.1-9.090.012.28-3.15-3.150.670.055.811.490.0-8.592.53.310.44.661.752.42-1.65.88-7.380.925.0-10.00.221.688.4
21Q3 (11)7.38-9.89-8.213.9224.054.260.3332.0000010.684.30.090.7429.822.7814.04-0.78-5.233.46-0.8-18.735.7-1.7239.020.65-1.52-5.80.67-10.67-33.00.11-8.330.012.680.00.00.6755.8155.811.49-8.59-8.592.4235.9630.114.5819.2716.84-1.70.583.410.72928.57620.00.224.928.34
21Q2 (10)8.195.015.033.1626.4-13.190.2547.06000010.24-1.82-3.490.5711.76-39.3614.15-2.145.8333.73-1.28-12.815.8-11.3128.890.66-1.49-4.350.75-9.64-25.00.120.0-7.6912.680.00.00.430.00.01.630.00.01.7845.956.143.8417.0720.0-1.71-8.9215.350.07120.0107.950.21-8.1442.29
21Q1 (9)7.83.174.142.50.0-32.610.17112.5000010.43-1.770.980.51-19.0575.8614.46-2.7647.5534.17-12.7112.726.549.9265.150.67-2.9-5.630.83-9.78-17.00.1220.0-7.6912.680.0-3.790.430.059.261.630.055.241.22-51.0-37.443.28-27.910.31-1.57-5.379.25-0.35-135.0-259.090.2310.6257.39
20Q4 (8)7.56-5.975.592.5-33.51-24.240.080000010.61-0.5623.520.63-12.540.014.870.4125.739.14-4.939.725.9545.1251.020.690.0-5.480.92-8.0-8.00.1-9.090.012.680.0-6.70.430.059.261.630.055.242.4933.8739.894.5516.0746.77-1.4915.348.591.0900.0566.670.211.6248.46
20Q3 (7)8.0412.9272.533.763.351.6100000010.670.5715.230.72-23.424.1414.8110.7712.9741.176.4304.1-8.8911.720.690.0-2.821.00.00.00.11-15.380.012.680.0-6.70.430.059.261.630.055.241.8663.1637.783.9222.546.82-1.7612.87-32.330.1111.36400.00.2037.853.04
20Q2 (6)7.12-4.9467.533.64-1.8912.000000010.6173.9326.610.94224.14168.5713.3736.4318.5338.6927.6304.513.6428.940.69-2.82-6.761.00.000.130.018.1812.68-3.79-6.70.4359.2659.261.6355.2455.241.14-41.5448.053.2-2.1453.11-2.02-16.76-117.2-0.88-500.0-450.00.151.612.83
20Q1 (5)7.494.6133.273.7112.42-38.880000006.1-28.99-11.980.29-35.563.579.8-17.16-6.7630.31-15.0303.960.51-0.250.71-2.74-5.331.00.000.1330.08.3313.18-3.02-5.250.270.028.571.050.0105.881.959.5534.483.275.4850.69-1.73-6.13-127.630.2246.67-68.120.154.3513.45
19Q4 (4)7.1653.650.03.333.060.0000.0000.08.59-7.240.00.45-22.410.011.83-9.760.035.6800.03.947.360.00.732.820.01.00.00.00.1-9.090.013.590.00.00.270.00.01.050.00.01.7831.850.03.116.10.0-1.63-22.560.00.15650.00.00.144.750.0
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)47.6299.332.72-53.741.25278.790034.52-11.331.78-20.1811.72-5.7133.956.333.71-9.956.15942.379.91220.00.32113.3311.730.01.0117.441.26-21.252.7127.234.978.28-1.5701.1431.030.4677.36
2022 (9)11.9254.65.8899.320.330.00038.93-6.962.23-9.7212.43-13.5631.93-7.14.12-33.550.59-7.810.7529.310.1550.011.73-4.480.8628.361.67.382.13-14.84.59-1.5-1.2600.87-3.330.2615.23
2021 (8)7.711.982.9518.00.33312.50041.8410.132.47-4.6314.38-3.334.37-12.196.24.20.64-7.250.58-36.960.10.012.28-3.150.6755.811.49-8.592.50.44.662.42-1.600.9-10.00.228.4
2020 (7)7.565.592.5-24.240.0800037.9914.62.5956.9714.8725.739.149.685.9551.020.69-5.480.92-8.00.10.012.68-6.70.4359.261.6355.242.4939.894.5546.77-1.4901.0566.670.2148.46
2019 (6)7.1688.423.3-14.29000033.159.441.65211.3211.836.4835.69-2.713.94-11.060.73-2.671.000.1-28.5713.59-3.550.2728.571.05105.881.7844.723.158.97-1.6300.15-16.670.148.09
2018 (5)3.8-15.563.8514.930.29-84.490030.29-0.560.53-60.1511.113.4536.684.034.437.00.75-34.21000.1440.014.0917.030.21162.50.51-12.071.23-16.331.95-8.45-1.0500.18-81.250.130.49
2017 (4)4.5-4.663.35-41.121.8700030.465.141.3337.1110.74-2.4535.26-7.224.1419.311.1483.87000.1-16.6712.043.610.0800.5801.4777.112.13156.63-0.5100.9671.430.133.3
2016 (3)4.72-3.875.69-35.34000028.971.120.97011.016.1738.005.03.47-14.110.62-16.222.2300.12-33.3311.622.200000.8300.830-0.2700.5600.124.48
2015 (2)4.9137.158.8-11.65000028.65-20.15-3.75010.37-20.7236.20-0.714.041.250.74-6.33000.18-21.7411.370.02.030.00.350.0-3.550-1.1700.70.0-2.8500.12-1.64
2014 (1)3.58-15.769.96-11.94000035.88-4.47-0.31013.08-15.7836.45-11.833.99-26.520.79-2.47000.239.5211.370.02.030.00.350.00.23-60.342.61-11.820.759.090.93-8.820.12-0.47

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