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)17.69-0.11001.9461.670.47-2.0873.6-5.56.37-21.6519.441.4126.417.3115.13-27.0110.55-2.594.02-57.370015.464.67.5212.072.14-37.6118.3224.3727.9912.55-2.52015.825.50.03-4.4
2022 (9)17.7138.048.4-35.481.2328.570.480.077.88-3.118.1380.2719.17-20.4624.61-17.920.73-3.2210.83-2.789.432.280014.780.06.717.363.4328.9514.7336.924.8726.37-2.14012.5971.760.03-2.53
2021 (8)12.8373.6113.02152.820.2800.48080.3821.714.51-34.2624.124.2329.982.0621.4254.4311.14-7.939.2200.11014.780.06.2512.212.6626.6710.76-15.0719.68-3.2-3.4307.33-26.770.041.32
2020 (7)7.39-36.575.15-38.69000066.04-5.946.86-24.219.4-6.129.38-0.1713.8721.1412.12.37000014.782.855.5719.532.196.2612.67-1.8620.339.07-2.66010.01-7.40.034.73
2019 (6)11.65105.478.4-14.291.01-42.940070.21-3.289.05465.6220.66-6.9829.43-3.8311.450.1711.8220.86000014.372.134.663.561.07-1.8312.91110.2618.6458.91-2.1010.81113.210.03-19.44
2018 (5)5.67114.779.878.181.7700072.5915.081.6-29.5222.214.1330.60-9.5211.43-28.349.7810.63000014.073.04.55.141.0906.14-25.6711.73-6.46-1.0705.07-29.290.04-2.39
2017 (4)2.64-35.455.50000063.08-6.622.27-43.9521.33-3.2233.813.6415.9556.838.8421.933.24-30.170013.664.24.2810.59008.26-16.7312.54-9.06-1.0907.17-30.050.041.34
2016 (3)4.09-5.7600000067.55-8.344.0536.8222.04-12.332.63-4.3110.17-29.287.25590.484.6400013.110.693.878.1009.9212.8613.7911.480.33-79.510.25-1.440.04-8.14
2015 (2)4.34-48.944.4989.450.21-12.50073.70.482.96-19.7825.1322.6534.1022.0614.3817.481.05-0.94000013.02-3.413.5811.53008.79-0.6812.372.661.6140.010.44.00.05-0.61
2014 (1)8.553.992.3797.50.24-93.080073.358.833.6934.1820.49-1.4427.93-9.4412.243.291.06-3.64000013.4810.043.219.56008.8529.7712.0517.451.15283.3310.040.450.05-17.12
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)17.6931.72-0.1100-100.01.947.7861.670.470.0-2.0819.76-1.56.640.41-89.9-80.1919.44-7.61.4126.41-9.157.2915.13-0.59-27.0110.550.09-2.594.02-12.23-57.3700015.460.524.67.520.012.072.140.0-37.6118.322.2924.3727.991.4912.55-2.52-31.94-17.7615.8-1.2525.50.030.27-4.4
23Q3 (19)13.43-7.898.4800-100.01.850.050.00.470.0-2.0820.0612.26-2.244.06247.0143.4621.0413.91-12.4829.0714.64-1.9215.22-0.13-37.0310.541.15-1.034.58-20.62-51.3300-100.015.380.04.067.520.012.072.140.0-37.6117.9129.3141.5827.5817.2621.07-1.9130.290.5216.044.0149.110.03-5.16-5.53
23Q2 (18)14.58-3.2514.440-100.0-100.01.20.0100.00.47-2.08-2.0817.8712.25-12.571.1760.27-33.1418.4711.4-16.5425.3615.33-6.915.24-16.95-35.6410.42-2.34-1.985.77-2.2-36.5200-100.015.380.24.067.5212.0712.072.14-37.61-37.6113.85-10.4141.0423.52-8.0917.84-2.74-34.31-9.611.11-17.2151.780.034.99-4.55
23Q1 (17)15.07-14.91-2.331.5-82.14-83.281.20.02.560.480.00.015.92-14.09-13.430.73-64.73-50.6816.58-13.51-23.0321.99-10.68-17.4718.35-11.48-13.0710.67-1.48-1.575.9-37.43-41.0600-100.015.353.863.866.710.07.363.430.028.9515.464.9626.3125.592.920.94-2.044.6716.0513.426.5936.80.03-4.25-3.81
22Q4 (16)17.7143.0538.048.4-19.23-35.481.20.0328.570.480.00.018.53-9.7-14.842.07-26.86233.8719.17-20.26-20.4624.61-16.95-17.920.73-14.23-3.2210.831.69-2.789.430.212.280-100.0-100.014.780.00.06.710.07.363.430.028.9514.7316.4436.924.879.1726.37-2.14-11.4637.6112.5917.3371.760.03-0.91-2.53
22Q3 (15)12.38-2.83-7.410.442.66-24.21.2100.000.480.0-38.4620.520.39-0.682.8361.71558.1424.048.632.3929.648.82-3.3224.172.0718.5410.650.19-8.749.413.52-0.950.129.09014.780.00.06.710.07.363.430.028.9512.6528.8224.7522.7814.1319.58-1.9223.244.3510.7346.5860.390.03-4.18-9.13
22Q2 (14)12.74-17.43110.937.29-18.7313.20.6-48.7200.480.00.020.4411.152.01.7518.2414.3822.132.747.6927.242.23-1.4323.6812.1730.7610.63-1.94-12.739.09-9.1900.110.0014.780.00.06.717.3620.473.4328.9563.339.82-19.77-39.1219.96-5.67-16.13-2.5-2.8823.787.32-25.38-43.040.045.87.86
22Q1 (13)15.4320.27208.68.97-31.11102.481.17317.8600.480.0018.39-15.492.621.48138.71-23.3221.54-10.623.5126.64-11.14-8.4121.11-1.4536.8110.84-2.69-8.8310.018.5700.110.0014.780.00.06.250.012.212.660.026.6712.2413.75-16.1621.167.52-4.98-2.4329.1512.599.8133.83-17.010.03-2.980.95
21Q4 (12)12.83-4.0473.6113.02-5.1152.820.28000.48-38.46021.765.3221.090.6244.19-69.6124.12.6424.2329.98-2.22.0821.425.0554.4311.14-4.54-7.939.22-2.9500.110014.780.00.06.250.012.212.660.026.6710.766.11-15.0719.683.31-3.2-3.430.58-28.957.339.57-26.770.04-7.621.32
21Q3 (11)13.37121.3684.6713.72113.04162.840000.7862.5020.663.0912.040.43-71.9-80.1823.4814.2615.3830.6610.95-1.2120.3912.5965.9111.67-4.19-3.159.50000014.780.00.06.2512.2112.212.6626.6726.6710.14-37.14-4.5219.05-19.964.21-3.45-5.18-25.456.69-47.94-14.990.0413.749.14
21Q2 (10)6.0420.8-36.696.4445.37116.840000.480020.0411.8316.441.53-20.73-29.1720.55-1.256.5327.63-5.01-7.2118.1117.3749.7912.182.440.5800000014.780.01.375.570.00.02.10.00.016.1310.4891.1123.86.8747.73-3.28-17.99-21.9312.858.71123.480.03-0.98-5.6
21Q1 (9)5.0-32.34-58.614.43-13.9846.200-100.000017.92-0.2844.171.93-5.39302.0820.817.2733.2329.09-0.9621.7415.4311.2563.6311.89-1.740.5100000014.780.02.785.570.019.532.10.096.2614.615.239.0422.279.5416.41-2.78-4.51-26.3611.8218.085.630.03-2.623.61
20Q4 (8)7.392.07-36.575.15-1.34-38.6900-100.000017.97-2.552.692.04-5.99-10.5319.4-4.67-6.129.37-5.35-0.1813.8712.8621.1412.10.412.3700000014.780.02.855.570.019.532.10.096.2612.6719.3-1.8620.3311.219.07-2.663.27-26.6710.0127.19-7.40.03-0.484.73
20Q3 (7)7.24-24.11-24.665.2275.76-42.000-100.000018.447.154.542.170.46-20.820.355.5-11.7131.034.21012.291.653.2812.05-0.51.0100000014.781.373.365.570.019.532.10.096.2610.6225.83-0.0918.2813.4711.74-2.75-2.23-99.287.8736.87-14.920.04-1.63-0.25
20Q2 (6)9.54-21.036.712.97-1.98-67.00-100.0-100.000017.2138.46-3.312.16350.0-11.4819.2923.5-16.0229.7824.62012.0928.2115.1412.112.3720.7400000014.581.392.035.5719.5319.532.196.2696.268.44-36.977.1116.11-15.7918.28-2.69-22.27-263.515.75-48.61-19.470.048.68-7.39
20Q1 (5)12.083.6958.743.03-63.93-69.390.99-1.98-35.7100012.43-28.97-28.030.48-78.95-69.6215.62-24.39-28.8723.89-18.809.43-17.64-4.9411.830.0818.4200000014.380.071.554.660.03.561.070.0-1.8313.393.7273.4519.132.6343.73-2.2-4.76-197.311.193.5260.320.03-1.56-17.16
19Q4 (4)11.6521.230.08.4-6.670.01.01-14.410.0000.017.5-0.790.02.28-16.790.020.66-10.370.029.4300.011.45-3.780.011.82-0.920.0000.0000.014.370.490.04.660.00.01.070.00.012.9121.450.018.6413.940.0-2.1-52.170.010.8116.860.00.03-5.220.0

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