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)4.4926.1254.35.29-5.3717.820.29-27.5-25.640003.89-23.581.3-0.06-117.6571.435.97-18.227.7634.02-18.4520.042.513.722.450000.29-3.33-38.30.07-12.5133.335.50.00.02.940.02.081.670.0-28.332.11-2.7656.36.73-0.742.59-2.06-73.11-7.850.05-94.9108.930.0000
23Q3 (19)3.5619.4671.985.5927.3324.50.4-24.5360.00005.098.539.940.34-43.331600.07.314.783.8441.7111.7623.32.42-3.97-15.380000.30.0-50.00.08-11.11100.05.50.00.02.940.02.081.670.0-28.332.1719.2340.06.785.280.44-1.1941.3817.930.98566.67880.00.0000
23Q2 (18)2.98-0.3336.74.390.0-3.30.5332.5-48.040004.6920.88-13.630.6600.07.146.3619.1-21.0937.3224.270.212.528.62-35.380000.3-30.23-3.230.09125.080.05.50.00.02.942.082.081.67-28.33-28.331.8246.7718.956.440.0-4.45-2.03-9.731.46-0.2165.5760.380.0000
23Q1 (17)2.992.7519.64.39-2.23-9.30.42.56-68.250003.881.04-31.33-0.1242.86-144.445.34-3.61-34.2430.035.99-17.962.32-5.31-31.160000.43-8.5134.380.0433.33-20.05.50.00.02.880.06.272.330.037.871.24-8.15-46.786.44-1.83-4.31-1.853.1413.55-0.61-8.93-421.050.0000
22Q4 (16)2.9140.5815.024.490.0-4.260.3956.0-74.00003.84-17.06-24.26-0.21-1150.0-310.05.54-21.19-24.6328.34-16.24-15.32.45-14.34-30.00000.47-21.674.440.03-25.00.05.50.00.02.880.06.272.330.037.871.35-12.9-34.476.56-2.811.71-1.91-31.7233.45-0.56-660.030.860.0000
22Q3 (15)2.07-5.0516.294.49-1.1-8.180.25-75.49-85.710004.63-14.73-15.660.02-96.43-94.877.03-12.78-12.1233.83-9.17-4.852.86-26.67-14.110000.693.55140.00.04-20.0-20.05.50.02.612.880.06.272.330.037.871.551.31-20.926.750.156.13-1.4529.6136.680.1118.87130.30.0000
22Q2 (14)2.18-12.852.454.54-6.2-2.161.02-19.05-12.820005.43-3.89-9.050.56107.41-30.08.06-0.740.537.251.747.463.915.738.940000.31-3.12-58.670.050.0-37.55.50.02.422.886.2711.632.3337.8799.151.53-34.33-38.556.740.158.19-2.063.745.94-0.53-378.95-276.670.0000
22Q1 (13)2.5-1.1952.444.843.29.011.26-16.0-11.270005.6511.443.860.27170.0-18.188.1210.482.5336.619.433.363.37-3.718.360000.32-28.89-68.00.0566.67-50.05.50.02.422.710.05.041.690.044.442.3313.1137.876.734.3423.71-2.1425.44-7.540.19123.46163.330.0000
21Q4 (12)2.5342.1317.134.69-4.0932.491.5-14.29-25.00005.07-7.65-9.460.1-74.36-62.967.35-8.12-6.3733.45-5.91-13.323.55.1116.670000.4580.0-64.00.03-40.0-57.145.52.612.422.710.05.041.690.044.442.065.151.476.451.4226.47-2.87-25.33-44.22-0.81-145.45-28.570.0000
21Q3 (11)1.7824.48-11.444.895.3953.291.7549.57-12.50005.49-8.04-10.440.39-51.25-38.18.0-0.25-1.9635.562.59-19.263.33-6.9826.620000.25-66.67-83.330.05-37.5-44.445.36-0.191.712.715.045.041.6944.4444.441.96-21.2979.826.362.0931.68-2.29-4.57-25.14-0.33-210.055.410.0000
21Q2 (10)1.43-12.8-31.94.644.510.741.17-17.6156.00005.979.7415.030.8142.4221.218.021.2620.2434.66-2.15-13.693.5815.1155.650000.75-25.0-40.00.08-20.0-20.05.370.01.92.580.00.01.170.00.02.4947.34453.336.2314.5248.33-2.19-10.05-22.350.3200.0122.390.0000
21Q1 (9)1.64-24.07-42.864.4425.42-6.531.42-29.0184.00005.44-2.8659.060.3322.22257.147.920.8952.3135.42-8.223.953.113.6766.310001.0-20.0-33.330.142.86-9.095.370.01.92.580.0-4.441.170.042.681.6924.26838.895.446.6747.03-1.990.0-46.32-0.352.3874.580.0000
20Q4 (8)2.167.46-23.943.5410.97-18.812.00.0700.00005.6-8.6547.760.27-57.141000.07.85-3.845.9138.59-12.3612.553.014.0731.580001.25-16.67-28.570.07-22.22-46.155.371.91.92.580.0-4.441.170.042.681.3624.77257.895.15.5930.77-1.99-8.74-45.26-0.6314.8636.360.0000
20Q3 (7)2.01-4.29-79.943.19-23.87-42.522.0166.6700006.1318.1145.610.63-4.55320.08.1622.3436.9144.049.6602.6314.3531.50001.520.0-25.00.09-10.0-40.05.270.00.02.580.0-4.441.170.042.681.09142.22159.524.8315.022.59-1.83-2.23-200.0-0.7444.78-289.470.0000
20Q2 (6)2.1-26.83-88.444.19-11.79-13.610.7550.000005.1951.7535.160.66414.29560.06.6728.2718.8940.1617.8402.322.999.520001.25-16.6700.1-9.09-33.335.270.0-49.952.58-4.44-4.441.1742.6842.680.45150.066.674.213.5110.82-1.79-31.62-316.28-1.34-13.56-737.50.0000
20Q1 (5)2.871.06-69.794.758.9479.250.5100.000003.42-9.76-11.17-0.21-600.0-275.05.2-3.35-12.6134.08-0.6201.87-17.98-13.020001.5-14.2900.11-15.380.05.270.0-51.832.70.0-34.310.820.000.18-52.63-96.973.7-5.13-63.18-1.360.73-112.5-1.18-19.19-122.260.0000
19Q4 (4)2.84-71.660.04.36-21.440.00.2500.0000.03.79-9.980.0-0.03-120.00.05.38-9.730.034.2900.02.2814.00.0000.01.75-12.50.00.13-13.330.05.270.00.02.70.00.00.820.00.00.38-9.520.03.9-1.020.0-1.37-124.590.0-0.99-421.050.00.0000.0
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)4.4954.35.2917.820.29-25.640017.56-10.180.7720.315.977.7634.0019.972.512.45000.29-38.30.07133.335.50.02.942.081.67-28.332.1156.36.732.59-2.0600.0500.000
2022 (9)2.9115.024.49-4.260.39-74.00019.55-11.020.64-60.495.54-24.6328.34-15.32.45-30.0000.474.440.030.05.50.02.886.272.3337.871.35-34.476.561.71-1.910-0.5600.000
2021 (8)2.5317.134.6932.491.5-25.00021.978.011.6219.127.35-6.3733.45-13.323.516.67000.45-64.00.03-57.145.52.422.715.041.6944.442.0651.476.4526.47-2.870-0.8100.000
2020 (7)2.16-23.943.54-18.812.0700.00020.3429.641.36300.07.8545.9138.5912.553.031.58001.25-28.570.07-46.155.371.92.58-4.441.1742.681.36257.895.130.77-1.990-0.6300.000
2019 (6)2.84-76.854.3670.980.2500015.69-9.360.34-91.195.38-19.8234.29-11.542.28-4.6001.7500.1385.715.27-52.182.7-34.310.8200.38-93.53.9-60.84-1.370-0.9900.000
2018 (5)12.27-38.122.55-45.74000017.315.363.86428.776.7117.138.7611.152.3918.9100000.07600.011.02-3.334.111.99005.85101.039.9643.52-1.0904.769.930.000
2017 (4)19.837.364.751.61000016.43-15.130.73-50.685.73-19.1834.88-4.772.01-14.8300000.01-50.011.40.444.033.6002.91-14.416.94-4.81.42-43.434.33-26.730.000
2016 (3)18.4727.563.113.55000019.36-13.261.481038.467.09-13.8536.62-0.682.3614.0100000.02100.011.350.03.890.52003.449.787.2918.732.51-46.145.91-14.720.000
2015 (2)14.48-9.672.73137.39000022.32-23.030.1308.23-2.2636.8727.02.07-26.3300000.01-66.6711.350.03.870.0002.2711.276.143.894.66-6.616.93-1.420.000
2014 (1)16.0330.111.1591.676.4700029.0-15.35-2.1908.42-24.9629.03-11.342.81-13.800000.03-57.1411.35-1.053.870.0002.04-51.775.91-27.044.9955.947.03-5.380.000

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