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)25.798.27001.753.150081.479.5213.128.0713.3819.1516.428.7927.520.188.74015.1145.432.962.789.420.09.0115.510.80.039.5615.7149.3715.4-0.09039.4718.210.00-39.69
2022 (9)23.8279.91001.11455.00074.3914.2912.1474.9311.23-18.8615.10-29.027.476.680010.39-8.462.8813.399.420.117.89.70.81.2734.1928.9742.7824.32-0.8033.3929.870.00-12.27
2021 (8)13.24-8.371.000.2-85.290065.099.846.94-2.813.8419.8321.269.0925.754.290011.3548.562.54490.79.412.177.1111.090.7916.1826.517.7634.418.62-0.8025.717.980.00-6.6
2020 (7)14.4531.01001.3600059.267.457.1466.8211.55-13.1619.49-19.1824.699.49007.64-26.820.4322.869.2115.126.47.20.6825.9324.622.5131.6819.14-0.79023.8122.730.00-22.46
2019 (6)11.03-0.725.0-38.88000055.152.44.2827.7613.327.1524.1224.1822.55-11.740010.4412.020.35-16.678.00.135.976.040.5428.5720.0812.8726.5911.49-0.68019.412.460.00-15.4
2018 (5)11.1169.18.18-30.090.45-81.40053.8621.093.35129.4510.469.5319.42-9.5525.5512.36009.3254.050.422.447.990.05.632.550.4240.017.7916.8123.8513.46-0.54017.2516.480.00-45.92
2017 (4)6.57-12.2811.7204.692.42-60.780044.48-10.361.46-74.079.5515.221.4728.5122.7416.320.3-68.756.05107.90.4113.897.990.385.4911.590.3015.23-15.5321.02-8.41-0.42014.81-16.470.0036.82
2016 (3)7.4958.023.84-30.696.174.750049.6223.655.6390.858.29-5.5816.71-23.6419.5519.50.96-14.292.9116.40.36-55.567.960.04.926.260018.0319.422.9516.32-0.3017.7315.350.00-25.15
2015 (2)4.74-51.435.5413750.05.896444.440040.13-3.442.95-43.058.7819.1321.8823.3816.36-4.441.12-9.682.5-60.510.8117.397.960.134.6312.650015.1-5.2719.73-1.60.27-34.1515.37-5.990.00-3.43
2014 (1)9.7656.410.040.00.090.00041.5636.895.1891.147.3729.5317.73-5.3817.1214.211.24-1.596.33830.880.69283.337.951.154.117.030015.9427.0120.0521.070.4164.016.3527.730.00-17.9
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)25.7923.578.270001.7-0.5853.1500021.961.9515.642.75-33.4114.1113.38-7.4719.1516.42-10.848.7927.52-1.540.188.747.37015.11-3.4545.432.96-0.342.789.420.00.09.010.015.510.80.00.039.567.6815.7149.376.0615.4-0.0925.088.7539.477.7818.210.00-17.47-39.69
23Q3 (19)20.874.7223.710-100.001.7113.25131.0800021.547.011.264.1320.4113.1514.465.162.6318.422.24-3.1927.95-0.682.578.140.0015.6564.0546.262.971.711.379.420.00.09.010.015.510.80.00.036.7412.6315.6146.559.7115.28-0.120.084.4236.6212.6818.090.00-5.62-29.44
23Q2 (18)19.93-16.4425.424.0001.5115.27143.5500020.1312.846.853.4322.513.5813.7517.32-8.5818.0215.34-14.8128.140.073.498.14009.54-4.22-12.642.920.06.579.420.00.119.0115.5115.510.80.00.032.62-11.8115.9642.43-6.9315.52-0.1275.5183.5632.5-10.9618.610.00-8.96-29.39
23Q1 (17)23.850.1382.340001.3118.02219.5100017.84-6.063.722.816.18-8.511.724.36-21.1315.623.47-28.4728.122.375.360009.96-4.14-10.512.921.398.559.420.00.117.80.09.70.80.01.2736.998.1925.0945.596.5721.67-0.4938.7515.5236.59.3125.910.00-14.95-29.19
22Q4 (16)23.8241.279.9100-100.01.1150.0455.000018.99-1.911.822.41-33.979.0511.23-20.3-18.8615.10-20.66-29.027.470.816.6800010.39-2.9-8.462.88-1.7113.399.420.00.117.80.09.70.80.01.2734.197.5828.9742.785.9424.32-0.8-3.90.033.397.6729.870.00-3.45-12.27
22Q3 (15)16.876.1743.9400-100.00.7419.35516.6700019.362.7617.833.6520.86106.2114.09-6.323.3719.03-10.02-14.1527.250.224.2500010.7-2.0138.422.936.9318.629.420.110.117.80.09.70.80.01.2731.7812.9830.5140.389.9425.21-0.77-5.487.2331.0113.1831.850.00-5.54-12.42
22Q2 (14)15.8921.4827.940000.6251.22-19.4800018.849.5319.473.02-1.3192.3615.041.2116.9521.15-3.16-1.1427.191.876.000010.92-1.8942.932.741.861342.119.410.01.187.89.79.70.81.271.2728.13-4.8724.5836.73-1.9720.51-0.73-25.869.8827.4-5.4825.860.00-8.71-11.15
22Q1 (13)13.08-1.21-9.670-100.000.41105.0-64.9600017.2-7.7720.793.0638.46121.7414.867.3741.7921.842.724.7926.693.658.3200011.13-1.9445.682.695.91796.679.410.01.847.110.011.090.790.016.1829.5711.5413.8237.478.8913.31-0.5827.525.6428.9912.7615.040.005.381.2
21Q4 (12)13.2412.97-8.371.0-80.000.266.67-85.2900018.6513.5123.842.2124.8672.6613.841.5419.8321.26-4.069.0925.75-1.494.2900011.3546.8348.562.542.83490.79.410.02.177.110.011.090.790.016.1826.518.877.7634.416.78.62-0.83.61-1.2725.719.317.980.00-3.62-6.6
21Q3 (11)11.72-5.645.115.0000.12-84.42-94.000016.434.199.171.7712.74-19.9113.635.9916.522.163.6112.526.141.919.460007.731.1822.892.471200.01022.739.411.183.297.110.011.090.790.016.1824.357.844.1532.255.815.88-0.83-2.477.7823.528.044.630.00-4.17-6.48
21Q2 (10)12.42-14.234.2800-100.00.77-34.19000015.7710.741.481.5713.77-29.2812.8622.715.3221.3922.243.3825.654.110.990007.640.0-36.170.19-36.67-17.399.30.6515.827.1111.0911.090.7916.1816.1822.58-13.096.6630.48-7.837.89-0.81-3.8519.821.77-13.617.990.003.97-18.83
21Q1 (9)14.480.2135.4500-100.01.17-13.97000014.24-5.444.631.387.81-4.1710.48-9.26-17.817.50-10.22-22.524.64-0.29.760007.640.0-32.510.3-30.230.09.240.3315.56.40.07.20.680.025.9325.985.6120.7233.074.3917.98-0.781.27-5.4125.25.8421.270.00-2.74-22.21
20Q4 (8)14.4529.631.0100-100.01.36-32.0000015.060.07-0.861.28-42.08-13.5111.55-1.28-13.1619.49-1.07-19.1824.693.399.490007.6421.46-26.820.4395.4522.869.211.115.126.40.07.20.680.025.9324.65.2222.5131.684.0119.14-0.7912.22-16.1823.815.9222.730.00-3.51-22.46
20Q3 (7)11.15-6.3829.950-100.0-100.02.00000015.05-3.152.592.21-0.4554.5511.7-4.180.9519.70-4.79023.883.333.960006.29-47.45-30.190.22-4.35-38.899.1113.4514.026.40.07.20.680.025.9323.3810.4426.1130.467.8221.6-0.910.89-57.8922.4811.5125.10.00-16.82-22.33
20Q2 (6)11.9111.4132.044.0-18.37-38.4600-100.000015.5414.1819.542.2254.17393.3312.21-4.249.1220.69-8.36023.112.94-3.7900011.975.7429.690.23-23.33-37.848.030.380.56.47.27.20.6825.9325.9321.17-1.6323.7328.250.7819.6-1.01-36.49-124.4420.16-2.9821.010.00-0.35-18.56
20Q1 (5)10.69-3.0810.324.9-2.0-42.3500-100.000013.61-10.410.741.44-2.756.5212.75-4.1430.7722.58-6.38022.45-0.44-10.0200011.328.4322.110.3-14.29-16.678.00.00.135.970.06.040.540.028.5721.527.1715.0228.035.4213.16-0.74-8.82-80.4920.787.1113.550.00-3.05-15.9
19Q4 (4)11.0328.550.05.0-28.570.0000.0000.015.193.540.01.483.50.013.314.750.024.1200.022.55-1.830.0000.010.4415.870.00.35-2.780.08.00.130.05.970.00.00.540.00.020.088.310.026.596.150.0-0.68-19.30.019.47.960.00.00-3.330.0

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