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)360.4-3.4565.69-24.70000440.89-24.8952.76-21.57107.05-13.324.2815.4418.14-49.5300004.341450.046.50.070.910.5224.11-7.59181.110.8276.112.3-26.510154.6-0.620.000
2022 (9)373.2830.1987.24-46.210000587.013.1267.2729.61123.470.8221.03-2.2435.9411.5500000.28-9.6846.50.064.158.8426.094.74179.6715.35269.9112.64-24.110155.5619.970.000
2021 (8)286.7132.11162.1966.950000569.241.4851.9-0.73122.47-17.3121.51-18.5232.22-6.200000.3182.3546.50.058.949.7224.91-14.81155.769.84239.626.61-26.090129.6710.920.000
2020 (7)217.03-6.5797.159.330000560.93-0.0552.28-10.94148.1137.8826.4037.9534.3549.5400000.1730.7746.50.053.7212.2429.2449.34141.81-0.36224.777.16-24.910116.93.380.000
2019 (6)232.314.2688.86-26.20000561.214.0258.716.51107.42-35.2519.14-37.7522.976.5400000.13-18.7546.50.047.8611.7419.5821.69142.3214.03209.7614.17-29.240113.087.460.000
2018 (5)203.31-1.53120.4123.271.89000539.52-0.8250.3864.91165.8922.9330.7523.9521.560.9800000.1633.3346.50.042.837.6916.0926.0124.8121.02183.7218.03-19.580105.2320.90.000
2017 (4)206.467.6997.68297.880000544.017.6530.55-3.57134.9517.2724.81-0.3321.35-9.92001.8600.12-53.8546.50.039.778.6612.770.0103.136.5155.666.46-16.09087.040.510.000
2016 (3)191.71-3.3124.557.9136.424.9600462.37-10.7931.683.09115.08-7.0124.894.2423.7-3.300000.26-58.0646.50.036.69.1612.770.096.848.57146.217.91-10.24086.6-15.930.000
2015 (2)198.28-31.8222.75-43.3234.7655.9900518.310.8930.73-17.53123.750.6123.88-0.2824.51-4.820054.52-39.30.62-36.0846.50.033.5312.5212.770.089.21.38135.493.7813.81-31.57103.01-4.770.000
2014 (1)290.813.9940.14-28.324.59-85.8400513.72-19.1537.26-20.91123.0-17.6323.941.8925.75-26.260089.82534.320.97-12.6146.50.029.818.7712.770.087.99-0.12130.563.6520.18271.64108.1715.650.000
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)360.4-4.35-3.4565.69-24.62-24.7000000116.362.18-23.964.05-78.73-64.69107.05-2.04-13.324.286.1115.4418.14-8.52-49.530000004.34-6.261450.046.50.00.070.90.010.5224.110.0-7.59181.112.250.8276.111.472.3-26.51-26.0-9.95154.6-0.95-0.620.0000
23Q3 (19)376.79-6.42.9887.15-22.59-28.410000-100.00113.88-3.61-36.7319.04-14.663.48109.280.86-26.0422.8814.82-9.4319.8310.29-46.480000004.631752.01680.7746.50.00.070.90.010.5224.110.0-7.59177.1212.055.45272.127.525.39-21.0422.56-6.86156.0819.245.260.0000
23Q2 (18)402.562.2227.63112.585.9-15.90000.0900118.1427.727.1922.31203.1234.16108.3540.21.9919.9338.161.7217.98-23.65-49.590000000.25-7.41-10.7146.50.00.070.910.5210.5224.11-7.59-7.59158.07-15.485.68253.08-8.725.53-27.17-16.21-25.9130.9-20.012.270.0000
23Q1 (17)393.815.530.12106.3121.86-34.4100000092.5-39.55-35.677.36-35.83-64.5677.28-37.41-41.4814.43-31.42-37.4823.55-34.47-15.950000000.27-3.57-6.946.50.00.064.150.08.8426.090.04.74187.034.15.95277.272.736.49-23.383.03-33.14163.655.22.940.0000
22Q4 (16)373.282.0230.1987.24-28.34-46.21000000153.03-14.971.4711.47-37.6619.23123.47-16.430.8221.03-16.75-2.2335.94-3.011.550000000.287.69-9.6846.50.00.064.150.08.8426.090.04.74179.676.9715.35269.914.5312.64-24.11-22.457.59155.564.9119.970.0000
22Q3 (15)365.8916.033.85121.74-9.06-21.87000000179.9863.2930.9518.410.6420.97147.7539.0728.1725.2728.9627.8937.053.8737.320000000.26-7.14-3.746.50.00.064.150.08.8426.090.04.74167.9712.315.05258.217.6712.34-19.698.7630.79148.2815.8526.140.0000
22Q2 (14)315.424.2222.18133.87-17.45.9000000110.22-23.34-21.4516.63-19.9359.75106.24-19.55-11.6619.59-15.09-1.6135.6727.373.580000000.28-3.4521.7446.50.00.064.158.848.8426.094.744.74149.57-15.2714.36239.81-7.911.73-21.58-22.8921.47127.99-19.4923.890.0000
22Q1 (13)302.655.5625.86162.08-0.0719.44000000143.78-4.662.220.77115.924.67132.067.830.0723.077.257.6928.02-13.041.520000000.29-6.4593.3346.50.00.058.940.09.7224.910.0-14.81176.5313.3311.4260.388.667.84-17.5632.6932.87158.9722.620.150.0000
21Q4 (12)286.714.8832.11162.194.0966.95000000150.819.73-8.669.62-36.75-23.41122.476.24-17.3121.518.9-18.5232.2219.42-6.20000000.3114.8182.3546.50.00.058.940.09.7224.910.0-14.81155.766.689.84239.624.256.61-26.098.3-4.74129.6710.3110.920.0000
21Q3 (11)273.365.8934.42155.8223.2719.11000000137.44-2.05-12.9215.2146.110.4115.28-4.14-16.2719.76-0.79-24.2226.9831.29-7.290000000.2717.3950.046.50.00.058.940.09.7224.910.0-14.81146.011.6312.91229.857.098.28-28.45-3.533.3117.5513.7817.680.0000
21Q2 (10)258.167.364.11126.41-6.853.61000000140.32-0.26-7.8810.41-37.52-40.21120.26-8.87-8.5119.91-7.06-21.120.55-25.547.420000000.2353.3315.046.50.00.058.949.729.7224.91-14.81-14.81130.79-17.4714.57214.64-11.18.89-27.48-5.0517.8103.31-21.9227.970.0000
21Q1 (9)240.4610.8-1.39135.739.6825.01000000140.68-14.7964.1916.6632.64133.01131.97-10.970.7521.43-18.8538.1427.6-19.654.550000000.15-11.7625.046.50.00.053.720.012.2429.240.049.34158.4711.756.02241.447.4211.3-26.16-5.0214.54132.3113.1811.320.0000
20Q4 (8)217.036.72-6.5797.15-25.749.33000000165.14.624.7912.56-17.164.4148.117.5837.8826.401.2937.9534.3518.0449.540000000.17-5.5630.7746.50.00.053.720.012.2429.240.049.34141.819.67-0.36224.775.897.16-24.9115.3314.81116.917.033.380.0000
20Q3 (7)203.36-17.99-9.99130.827.2378.94000000157.843.624.8615.15-12.98-30.63137.684.748.8226.073.29029.152.1221.00000000.18-10.050.046.50.00.053.720.012.2429.240.049.34129.3113.27-4.06212.277.694.96-29.4212.0-19.6499.8923.73-9.350.0000
20Q2 (6)247.981.6916.56122.012.3927.82000000152.3277.7817.3517.41143.516.53131.4570.072.2625.2462.72019.13-27.54-17.720000000.266.6753.8546.50.00.053.7212.2412.2429.2449.3449.34114.16-23.621.08197.12-9.139.27-33.43-9.21-85.9380.73-32.08-14.990.0000
20Q1 (5)243.864.9825.04108.5522.16-12.7800000085.68-35.24-42.347.15-6.41-49.9377.29-28.05-45.9815.51-18.96026.414.9330.240000000.12-7.69-14.2946.50.00.047.860.011.7419.580.021.69149.475.027.46216.923.419.56-30.61-4.69-101.65118.865.11-4.080.0000
19Q4 (4)232.32.820.088.8621.540.0000.0000.0132.3-12.10.07.64-65.020.0107.42-15.10.019.1400.022.97-4.490.0000.0000.00.138.330.046.50.00.047.860.00.019.580.00.0142.325.590.0209.763.720.0-29.24-18.910.0113.082.620.00.0000.0

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