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)5.07-55.992.84-47.75.8983.490015.02-54.051.5-34.52.91-66.719.37-27.544.64-18.022.184.3126.41-9.150.010.012.382.151.3522.730.7946.35.93-8.358.07-0.490.0205.954.750.03422.01
2022 (9)11.5280.565.4314.563.21-27.540032.69111.862.2973.488.7427.0326.74-40.045.6612.752.09117.7129.0751.80.010.012.125.851.114.580.54-34.946.4746.058.1130.18-0.7905.6846.020.01694.3
2021 (8)6.3812.924.74177.194.4312.720.1015.43-26.01.32-49.816.8837.0544.5985.195.0225.810.9614.2919.1525.410.010.011.456.610.9637.140.8312.164.43-6.346.231.14-0.5403.89-0.260.000
2020 (7)5.6548.291.7126.673.9346.10020.8533.142.6325.845.0227.0924.08-4.553.99-12.50.84147.0615.27-2.120.010.010.7413.650.742.860.7480.494.7332.126.1637.81-0.8303.937.320.000
2019 (6)3.8137.051.35175.512.69-14.330015.66-12.762.09-7.523.95-8.1425.225.294.5661.70.341033.3315.616.160.010.09.450.00.4981.480.41925.03.5826.064.4742.36-0.7402.8416.870.000
2018 (5)2.782.210.49-78.883.14-57.390017.9541.012.26201.334.30.4723.96-28.752.824.440.03013.4316.480.01-50.09.4514.550.2742.110.04300.02.84162.963.14145.31-0.4102.43133.650.000
2017 (4)2.72-7.172.32-15.647.37369.430012.7341.760.7504.2862.7433.6214.82.791.490011.53-13.70.020.08.250.00.190.00.010.01.08227.271.28141.51-0.0401.04225.00.000
2016 (3)2.9375.452.7556.251.5750.96008.98-31.19-0.5702.63-40.6329.29-13.721.41-20.790013.3627.240.020.08.2511.940.1990.00.0100.33-76.430.53-64.67-0.0100.32-76.980.000
2015 (2)1.67106.171.76300.01.0455.220013.053.240.86-29.514.4339.7533.9535.361.7822.760.01010.545.830.020.07.3717.540.10001.433.331.542.86-0.0101.3933.650.000
2014 (1)0.81-50.00.44340.00.6742.550012.6459.61.2260.533.1776.1125.0810.351.4536.79007.222.240.020.06.2712.5700001.0501.050-0.0101.0400.000
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)5.07-3.98-55.992.8414.06-47.75.8922.7183.490002.34-8.24-72.24-0.52-208.33-161.92.91-9.06-66.719.3927.83-27.494.649.43-18.022.1813.544.3126.41-4.62-9.150.010.00.012.380.02.151.350.022.730.790.046.35.93-14.92-8.358.07-11.51-0.490.02102.53102.535.95-3.724.750.03-13.61422.01
23Q3 (19)5.28-41.91-59.662.49-50.2-53.374.831.1563.270002.55-50.39-75.220.48-49.47-50.523.2-33.88-68.6315.17-9.63-53.284.240.0-38.641.925.49-11.9327.69-6.7-3.080.010.00.012.380.082.151.350.022.730.790.046.36.9710.6325.139.128.0626.49-0.79-5.33-14.496.1811.3526.640.03-1.09646.17
23Q2 (18)9.09-13.3572.495.0-0.99157.733.667.336.40005.143.21-19.060.9563.79251.854.84-9.02-9.3616.78-5.21-23.324.24-20.9-33.441.8236.849.6429.680.7546.710.010.00.012.372.065.191.3522.7322.730.7946.346.36.33.4537.258.449.1835.47-0.75-10.29-13.645.552.5941.220.04-1.87577.39
23Q1 (17)10.49-8.94122.255.05-7.08.143.416.23-23.200-100.04.98-40.93-34.650.58-30.95176.195.32-39.13-39.9517.70-33.78-57.85.36-5.334.01.33-36.363.9129.461.3458.640.010.00.012.120.03.061.10.014.580.540.0-34.946.09-5.8746.757.73-4.6930.13-0.6813.92-17.245.41-4.7551.540.04522.54585.77
22Q4 (16)11.52-11.9980.565.431.6914.563.219.18-27.5400-100.08.43-18.0817.740.84-13.4140.08.74-14.3127.0326.74-17.64-40.045.66-18.0912.752.09-4.13117.7129.071.7551.80.010.00.012.120.05.851.10.014.580.540.0-34.946.4716.1646.058.1112.4830.18-0.79-14.49-46.35.6816.3946.020.0123.49694.3
22Q3 (15)13.09148.3997.445.34175.2678.62.94-14.53-45.2500010.2962.05214.680.97259.26110.8710.291.0195.432.4648.33-27.426.918.480.582.1831.33127.0828.5741.2350.840.010.00.012.123.065.851.10.014.580.540.0-34.945.5721.3537.877.2115.7323.46-0.69-4.5518.824.8824.1752.980.00-10.2526.94
22Q2 (14)5.2711.65103.471.94-58.46-30.963.44-22.52-12.020-100.006.35-16.67106.840.2728.57-34.155.34-39.738.9821.89-47.83-19.926.3759.2524.411.6629.6995.2920.238.9446.590.010.00.011.760.02.981.114.5857.140.54-34.94-27.034.5910.616.56.234.8815.8-0.66-13.7922.353.9310.0827.180.01-0.66568.13
22Q1 (13)4.72-26.0264.464.67-1.4876.234.440.2313.850.10.007.626.42294.820.21-40.0110.08.8628.78178.6241.95-5.92176.644.0-20.32-20.01.2833.3352.3818.57-3.0352.970.010.00.011.762.712.980.960.037.140.830.012.164.15-6.32-14.085.94-4.65-5.26-0.58-7.4130.123.57-8.23-10.750.01621.05596.02
21Q4 (12)6.38-3.7712.924.7458.53177.194.43-17.512.720.1007.16118.96110.590.35-23.91-5.416.8831.837.0544.59-0.3285.285.02-26.9325.810.960.014.2919.151.1125.410.010.00.011.450.06.610.960.037.140.830.012.164.439.65-6.346.236.681.14-0.5436.4734.943.8921.94-0.260.00-2.530
21Q3 (11)6.63155.98214.222.996.41-30.795.3737.3484.540003.276.51-65.690.4612.2-65.415.226.53-52.6744.7363.68-15.496.8734.1879.840.9612.9414.2918.9437.2541.870.010.00.011.450.267.010.9637.1437.140.8312.1612.164.042.54-7.345.848.550.86-0.850.0-14.863.193.24-11.880.00-4.30
21Q2 (10)2.59-9.76-3.02.816.04-34.193.910.2624.130003.0759.07-49.750.41310.0-46.754.954.09-24.6227.3380.21-39.465.122.4-16.880.851.192.4113.813.67-6.570.010.00.011.420.020.850.70.00.00.740.00.03.94-18.4330.465.38-14.1920.63-0.85-2.41-14.863.09-22.7535.530.003.490
21Q1 (9)2.87-49.2-27.712.6554.9765.623.9-0.7621.120001.93-43.246.040.1-72.97-37.53.18-36.6521.8415.16-36.99-28.595.025.31-24.590.840.01.212.14-20.5-20.290.010.00.011.426.3320.850.70.042.860.740.080.494.832.1129.146.271.7935.42-0.830.0-12.164.02.5633.330.0000
20Q4 (8)5.65167.7748.291.71-60.4226.673.9335.0546.10003.4-64.320.590.37-72.18-24.495.02-54.4927.0924.07-54.53-4.593.994.45-12.50.840.0147.0615.2714.38-2.120.010.00.010.740.3713.650.70.042.860.740.080.494.738.4932.126.166.3937.81-0.83-12.16-12.163.97.7337.320.0000
20Q3 (7)2.11-20.9722.674.321.171340.02.91-7.6212.360009.5355.97208.411.3372.73189.1311.0369.69223.4652.9317.2503.82-37.99-21.240.841.2147.0613.35-9.61-1.110.010.00.010.713.2313.230.70.042.860.740.080.494.3644.3741.565.7929.8245.48-0.740.0-80.493.6258.7735.580.0000
20Q2 (6)2.67-32.75-31.194.27166.8803.15-2.1737.550006.11235.7152.750.77381.2537.56.5149.0460.4945.14112.5506.16-7.09106.020.830.02666.6714.77-3.022.860.010.00.09.450.00.00.742.8642.860.7480.4980.493.02-19.2515.274.46-3.6726.7-0.740.0-80.492.28-24.03.170.0000
20Q1 (5)3.974.266.811.618.5203.2219.713.380001.82-46.15-64.930.16-67.35-72.412.61-33.92-53.6421.24-15.8106.6345.39155.00.83144.122666.6715.23-2.3712.320.010.00.09.450.00.00.490.081.480.410.0925.03.744.479.364.633.5824.46-0.740.0-80.493.05.63-0.330.0000
19Q4 (4)3.81121.510.01.35350.00.02.693.860.0000.03.389.390.00.496.520.03.9515.840.025.2200.04.56-5.980.00.340.00.015.615.560.00.010.00.09.450.00.00.490.00.00.410.00.03.5816.230.04.4712.310.0-0.74-80.490.02.846.370.00.0000.0

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