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)25.2337.274.19319.04.319.110066.045.047.1520.9824.5615.6937.1910.139.13-11.10.239.5220.99-7.161.79-2.1914.96.282.9125.972.46106.7218.1222.623.4928.57-2.4015.7227.60.01-21.72
2022 (9)18.3868.931.0-34.213.6100062.87-6.965.914.4221.23-6.5233.770.4710.27-7.810.21-92.7822.6155.181.83-3.1714.020.02.3133.531.19120.3714.7835.9718.2739.04-2.46012.3227.270.010
2021 (8)10.88-24.61.520000067.5721.465.6656.7922.715.8233.61-12.8811.1456.92.912545.4514.57189.091.89-3.0814.020.01.7324.460.54-67.2710.87154.5713.1480.0-1.1909.68159.520.000
2020 (7)14.4318.3800000055.6331.513.6185.1321.4642.8838.588.647.147.920.11120.05.04126.011.95-5.3414.020.01.3915.831.6515.384.27116.757.358.35-0.5403.731065.620.000
2019 (6)12.19-48.02000.880.00042.35.81.95-26.4215.020.035.51-5.484.8-6.070.05-50.02.23-28.32.06390.4814.02-5.011.227.661.43450.01.97-28.624.6116.41-1.6500.32-75.940.000
2018 (5)23.4546.113.69-75.350.8829.410039.986.392.65211.7615.027.5937.571.135.110.390.1-94.973.11-22.250.42121.0514.7643.860.9410.590.2685.712.76217.243.96112.9-1.4301.33118.030.000
2017 (4)16.0518.0114.9721.310.68-87.480037.5821.230.8544.0713.9635.437.1511.695.097.841.996.424.000.19010.260.00.856.250.1455.560.8758.181.8629.17-0.2600.6122.00.000
2016 (3)13.68.1112.340.495.4374.60031.0-8.850.59-40.410.31-8.4433.260.454.72-17.341.871.08000010.260.00.814.290.090.00.55-47.621.44-21.74-0.0500.5-75.120.000
2015 (2)12.5819.4712.28-3.083.11-47.290034.011.010.99-4.8111.26-11.8933.11-12.775.71-9.081.85-10.194.7879.70010.260.10.716.670.090.01.052.941.847.60.96-70.642.01-53.150.000
2014 (1)10.5323.5912.6797.355.9-6.650033.6720.041.04112.2412.7834.137.9611.726.2844.042.06-26.162.66-31.440010.253.220.69.090.090.01.02117.021.7154.053.27131.914.29128.190.000
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)25.23-8.6937.274.19-50.71319.04.3-46.8519.1100017.69-1.3417.311.19-59.5212000.024.560.3715.6937.19-3.610.159.132.24-11.10.23-4.179.5220.9912.67-7.161.791.13-2.1914.90.06.282.910.025.972.460.0106.7218.127.1622.623.495.4328.57-2.4-23.082.4415.725.0827.60.01-4.53-21.72
23Q3 (19)27.633.3325.428.5-21.6640.038.091.12281.600017.9312.6310.822.9432.4326.1824.4713.813.0338.5810.674.38.93-0.67-23.150.2414.299.0918.632.99-11.661.77-1.12-44.3414.96.286.282.910.025.972.460.0106.7216.9121.1314.8822.2815.2622.28-1.9527.241.0214.9632.6217.330.01-13.344.02
23Q2 (18)26.7414.4267.5410.85429.271947.178.010.8607.9600015.929.79-1.492.22177.53.2621.57.93-4.134.868.351.998.99-7.98-28.080.215.0-93.6218.09-8.41-18.111.790.0-3.2414.020.00.02.9125.9725.972.46106.72106.7213.96-10.412.6719.331.3621.65-2.68-60.48-62.4211.28-18.915.030.01-2.840
23Q1 (17)23.3727.1587.112.05105.0-63.07.22100.02788.000014.5-3.85-6.210.88100.0-44.0619.92-6.17-12.432.17-4.72-5.279.77-4.87-19.980.2-4.76-93.9819.75-12.6537.921.79-2.19-4.2814.020.00.02.310.033.531.190.0120.3715.585.4126.6719.074.3830.89-1.6732.11-138.5713.9112.9119.910.01-2.670
22Q4 (16)18.38-16.5768.931.0-83.53-34.213.6170.28000015.08-6.8-8.1-0.01-100.43-100.7221.23-10.61-6.5233.76-8.720.4610.27-11.62-7.810.21-4.55-92.7822.617.2155.181.83-42.45-3.1714.020.00.02.310.033.531.190.0120.3714.780.4135.9718.270.2739.04-2.46-24.87-106.7212.32-3.3727.270.0175.660
22Q3 (15)22.0338.03128.766.071045.28-37.552.1287.61000016.180.12-7.912.338.3745.6223.755.935.3236.998.2310.011.62-7.0416.90.22-93.31-92.3921.09-4.53151.673.1871.8967.3714.020.00.02.310.033.531.190.0120.3714.7218.8155.9318.2214.6655.59-1.97-19.39-9.4412.7518.7266.880.0000
22Q2 (14)15.9627.78104.880.53-90.43-92.081.13352.0000016.164.53-7.762.1550.3555.822.42-1.412.034.180.642.9812.52.3838.583.29-0.913.0622.0954.26276.961.85-1.07-1.614.020.00.02.3133.5366.191.19120.37-27.8812.390.7375.2515.899.0657.33-1.65-135.71-21.3210.74-7.4188.090.0000
22Q1 (13)12.4914.8-13.145.54264.47427.620.250000015.46-5.79-3.81.432.8810.8522.740.138.0333.961.04-1.1212.219.6141.813.3214.092666.6714.32-1.72178.61.87-1.06-1.5814.020.00.01.730.024.460.540.0-67.2712.313.16121.2214.5710.8869.42-0.741.18-150.011.619.83119.70.0000
21Q4 (12)10.8812.98-24.61.52-84.36000000016.41-6.63.211.39-13.1267.4722.710.715.8233.61-0.05-15.2611.1412.0756.92.910.692545.4514.5773.87189.091.89-0.53-3.0814.020.00.01.730.024.460.540.0-67.2710.8715.15154.5713.1412.2180.0-1.1933.89-120.379.6826.7159.520.0000
21Q3 (11)9.6323.62-34.89.7245.29386.000-100.000017.570.294.961.615.946.6722.552.598.2633.631.32-19.969.9410.250.382.89-0.692790.08.3843.0197.161.91.06-4.5214.020.00.01.7324.4624.460.54-67.27-67.279.4433.52157.9211.7115.9474.78-1.8-32.35-44.07.6433.8217.010.0000
21Q2 (10)7.79-45.83-44.566.69537.14569.000-100.000017.529.0239.271.386.9868.2921.984.4239.233.19-3.37-5.659.024.7656.872.912325.03133.335.8614.0195.331.88-1.05-4.0814.020.00.01.390.001.650.007.0727.16010.117.4494.23-1.36-385.7145.825.718.14327.490.0000
21Q1 (9)14.38-0.359.021.050-47.500-100.000016.071.0780.761.2955.42168.7521.05-1.9166.434.34-13.415.528.6121.2763.070.129.0950.05.141.9888.971.9-2.56-5.4714.020.00.01.390.015.831.650.015.385.5630.21126.948.617.8168.96-0.2848.1589.635.2841.552212.00.0000
20Q4 (8)14.43-2.318.380-100.000-100.0-100.000015.9-5.0239.840.83-44.67107.521.463.0242.8839.66-5.611.697.17.4147.920.1110.0120.05.0478.72126.011.95-2.01-5.3414.020.00.01.390.015.831.650.015.384.2716.67116.757.38.9658.35-0.5456.867.273.7354.771065.620.0000
20Q3 (7)14.775.1216.032.0100.000.880.00.000016.7433.0738.921.582.9317.1920.8331.9232.9342.0119.4406.6114.9642.460.111.11100.02.82-6.015.11.991.53-4.7814.020.00.01.39015.831.65015.383.660145.646.728.8562.23-1.2550.226.042.41196.021305.00.0000
20Q2 (6)14.056.52-6.831.0-50.000.880.00.000012.5841.5122.850.8270.8390.715.7924.8210.9635.1718.3205.758.925.270.0912.580.03.010.2912.361.96-2.49-6.6714.020.0-5.010-100.0-100.00-100.0-100.00-100.0-100.05.22.1682.46-2.517.04-90.15-2.51-904.0-128.180.0000
20Q1 (5)13.198.2-43.512.00-45.950.880.00.00008.89-21.812.890.4820.0400.012.65-15.78-10.0329.73-16.2705.2810.09.320.0860.0-11.112.7221.97-5.882.01-2.4334.914.020.0-5.011.20.027.661.430.0450.02.4524.371.665.0910.4141.39-2.7-63.64-225.3-0.25-178.12-115.820.0000
19Q4 (4)12.19-4.240.0000.00.880.00.0000.011.37-5.640.00.4-68.750.015.02-4.150.035.5100.04.83.450.00.050.00.02.23-8.980.02.06-1.440.014.020.00.01.20.00.01.430.00.01.9732.210.04.6111.620.0-1.652.370.00.32260.00.00.0000.0

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