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)13.725.05-34.6722.72-12.3112.253.69-41.15-69.400024.85-6.472.86-2.81-639.4733.2519.86-28.69-6.8520.19-29.1910.5128.67-9.24-8.110007.9642.91101.525.651.833.8914.651.11.63.140.034.194.140.00.00.05-98.26-99.487.33-27.85-54.44-1.3-303.12-18.18-1.25-135.61-114.690.0014.0427.2
23Q3 (19)13.06-14.97-16.5525.9113.596.416.27-8.73-25.5300026.57-2.57-16.24-0.38-134.23-103.2927.859.91-11.7628.5115.715.0331.59-3.28-24.880005.577.95-48.715.5514.437.1414.490.00.693.140.034.194.140.00.02.87-11.69-79.210.16-3.61-49.90.64173.563.233.5147.48-75.660.00-3.2428.24
23Q2 (18)15.36-5.4267.522.8117.7-27.036.87-27.99-32.6500027.2738.57-13.731.11148.0524.7225.3440.47-9.5624.6446.3913.4432.6612.62-22.550005.1645.76-68.254.859.483.8514.490.09.773.1434.1934.194.140.00.03.25-55.4845.0910.54-23.5120.87-0.8736.9657.772.38-59.81222.220.008.11-17.19
23Q1 (17)16.24-22.6790.1619.38-4.25-32.599.54-20.9-8.3600019.68-18.54-32.63-2.3145.13-1115.7918.04-15.38-30.2716.83-7.86-17.2629.0-7.05-25.660003.54-10.38-79.314.434.98-1.3414.490.499.772.340.04.934.140.022.127.3-24.04206.7213.78-14.3672.25-1.38-25.4554.05.92-30.431054.840.006.62-27.95
22Q4 (16)21.034.19198.7220.24-16.88-30.6412.0643.23460.9300024.16-23.83-30.55-4.21-136.45-1654.1721.32-32.45-19.9418.27-26.29-14.6131.2-25.8-23.020003.95-63.63-82.74.22-18.53-1.414.420.219.242.340.04.934.140.022.129.61-30.36273.9316.09-20.6696.22-1.1-277.4273.438.51-40.98642.040.0014.97-34.87
22Q3 (15)15.6570.67150.424.35-22.1-11.038.42-17.45258.300031.720.35-4.9711.551197.751891.3831.5612.6329.4524.7914.120.842.05-0.28-9.5900010.86-33.17-48.825.1810.9219.0814.399.029.022.340.04.934.140.022.1213.8516.07394.6220.28132.57140.860.62130.1115.214.427911.111217.830.00-37.52-42.72
22Q2 (14)9.177.3833.0931.268.7321.2110.2-2.0260.6300031.618.226.150.89568.4239.0628.028.3130.2621.726.7721.0842.178.19.6200016.25-5.0321.634.674.014.9413.20.00.02.344.9321.244.1422.12111.222.24-5.88-43.298.729.011.22-2.0631.3349.390.18129.03250.00.00-5.93-25.27
22Q1 (13)8.5421.48-13.5628.75-1.4722.0810.41384.19118.2400029.21-16.0410.14-0.1920.83-733.3325.87-2.8523.3720.34-4.9115.1139.01-3.7525.3900017.11-25.0544.274.494.910.6713.20.00.02.230.015.543.390.072.962.38-7.39-48.68.0-2.44-6.1-3.027.5410.71-0.6260.51-148.820.00-3.61-16.1
21Q4 (12)7.0312.48-16.2129.186.6123.82.15-8.51-23.4900034.794.2219.39-0.24-141.38-175.026.639.236.4821.394.27-2.1740.53-12.8642.9600022.837.5988.994.28-1.61-4.0413.20.00.382.230.015.543.390.072.962.57-7.89-44.138.2-2.61-3.42-4.14-1.47-22.12-1.57-21.71-229.750.001.1-25.9
21Q3 (11)6.25-9.29-45.8927.376.138.72.35-62.99-45.600033.3812.09-3.110.58-9.38-64.8524.3813.34-14.5820.5214.36-19.4646.5120.9103.100021.2258.8379.374.35-2.25-6.2513.20.00.762.2315.5415.543.3972.9672.962.79-29.37-34.978.427.42.93-4.08-0.25-40.21-1.29-975.0-193.480.00-18.49-14.33
21Q2 (10)6.89-30.26-59.5225.799.5116.866.3533.12-27.7600029.7812.294.340.642033.33-39.6221.512.581.9917.941.51-4.1838.4723.6673.5200013.3612.6514.194.45-0.22-7.113.20.05.941.930.001.960.003.95-14.6907.84-7.9820.06-4.07-21.13-63.45-0.12-109.4595.180.005.62-6.14
21Q1 (9)9.8817.76-52.4123.55-0.0825.944.7769.75-63.7300026.52-8.9919.30.03-90.6250.020.97-16.1531.3917.67-19.1926.0331.119.7440.2600011.86-1.82-9.054.460.0-10.813.20.385.941.930.001.960.004.630.6508.520.3530.47-3.360.88-89.831.274.96171.750.00-14.87-8.45
20Q4 (8)8.39-27.36-41.4523.57-6.3925.312.81-34.95-76.800029.14-15.418.730.32-80.61455.5625.01-12.3725.4321.87-14.1626.9328.3523.824.1800012.082.1114.834.46-3.88-11.1613.150.385.541.930.09.661.960.015.294.67.2350.828.493.7930.41-3.39-16.49-72.961.21-12.3211.010.0016.89-9.38
20Q3 (7)11.55-32.1411.8125.1814.0935.894.32-50.85-64.2100034.4520.71-1.741.6555.6670.128.5435.321.8925.4836.06022.93.29-5.8400011.831.1118.664.64-3.13-11.2813.15.145.141.9309.661.96015.294.29036.198.1825.2723.75-2.91-16.87-263.751.38155.42-41.280.00-10.69-18.38
20Q2 (6)17.02-18.0249.5622.0718.0234.828.79-33.16-13.3100028.5428.39-3.971.065200.034.1821.0932.14-0.7518.7333.53022.17-0.05-6.6500011.7-10.2810.84.79-4.2-10.6312.460.00.000-100.000-100.000-100.06.530.015.78-2.49-40.68-336.84-2.49-40.68-254.660.003.013.48
20Q1 (5)20.7644.8721.3318.7-0.5811.1113.158.59500.4600022.23-17.05-7.950.02122.22-66.6715.96-19.963.0314.02-18.61022.18-2.85-2.0800013.0423.95-33.25.0-0.4-7.2412.460.00.00-100.0-100.00-100.0-100.00-100.0-100.06.530.31-11.16-1.779.69-156.52-1.77-262.39-149.860.00-15.736.97
19Q4 (4)14.3338.720.018.811.510.012.110.330.0000.026.8-23.560.0-0.09-109.280.019.94-28.810.017.2300.022.83-6.130.0000.010.525.520.05.02-4.020.012.460.00.01.760.00.01.70.00.03.05-3.170.06.51-1.510.0-1.96-145.00.01.09-53.620.00.005.280.0
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)13.72-34.6722.7212.253.69-69.40098.38-15.71-4.4019.86-6.8520.1910.5128.67-8.11007.96101.525.6533.8914.651.63.1434.194.140.00.05-99.487.33-54.44-1.30-1.2500.0027.2
2022 (9)21.0198.7220.24-30.6412.06460.9300116.71-6.238.04704.021.32-19.9418.27-14.6231.2-23.02003.95-82.74.22-1.414.429.242.344.934.1422.129.61273.9316.0996.22-1.108.5100.00-34.87
2021 (8)7.03-16.2129.1823.82.15-23.4900124.478.841.0-67.2126.636.4821.39-2.1740.5342.960022.8388.994.28-4.0413.20.382.2315.543.3972.962.57-44.138.2-3.42-4.140-1.5700.00-25.9
2020 (7)8.39-41.4523.5725.312.81-76.800114.36-1.183.0577.3325.0125.4321.8726.9328.3524.180012.0814.834.46-11.1613.155.541.939.661.9615.294.650.828.4930.41-3.3901.2111.010.00-9.38
2019 (6)14.3321.6518.8110.0612.11502.4900115.73-1.861.72-51.2719.94-12.3917.23-10.7322.83-1.080010.52-45.325.02-7.8912.460.01.7625.711.70.03.05-27.036.51-10.7-1.9601.09-66.250.0025.32
2018 (5)11.7819.1117.09-25.532.01-65.1600117.92-0.223.53-13.922.76-5.4819.30-5.2723.084.770019.2482.375.45-2.6812.460.01.441.411.7142.864.18-14.877.2910.29-0.9503.230.620.0013.3
2017 (4)9.896.5722.957.095.77253.9900118.1860.144.11.9924.081.9920.38-36.3122.0323.970010.5515.935.6-11.1112.460.00.9967.80.70.04.9120.646.6123.32-1.703.21-30.670.002.48
2016 (3)9.2837.4821.4360.41.6310.880073.89.634.02466.223.6111.5331.991.7317.77100.11009.129.636.3303.8512.46-5.960.5913.460.7-26.324.07184.625.3684.830.56-54.474.6374.060.00-31.14
2015 (2)6.7511.5713.364.871.47-46.740067.322.150.71-55.6221.172.5731.450.48.886.47007.0216.611.564.013.253.270.5244.440.950.01.43-14.882.9-3.011.23200.02.6627.270.0012.47
2014 (1)6.0515.2412.748.72.7638.00065.914.291.61677.7820.6430.831.3214.448.34-6.19006.02-31.91.54.912.8315.790.360.00.950.01.684100.02.99121.480.4102.0900.00-4.84

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