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)43.4894.630.2700.10.00080.73-3.349.69-9.789.33-19.0811.56-16.2814.91-28.5943.31-0.821.34-7.597.05284.6216.047.515.7822.720.12-81.5413.3214.2419.2212.990.63013.9520.880.17126.48
2022 (9)22.3421.28000.1-9.090083.5231.5710.74138.1411.53-3.7613.81-26.8520.8837.5543.679.121.45-6.450.13-27.7814.920.44.7110.560.6522.6411.66117.9417.0167.92-0.12011.54145.530.0823.61
2021 (8)18.42-32.481.05169.230.1100063.487.634.5117.7511.9876.718.8764.1715.1883.7840.02-0.521.5500.18-28.014.860.074.269.790.53-15.875.3510.3110.138.23-0.6504.78.80.06-1.92
2020 (7)27.288.380.39-11.36000058.98-4.073.83-30.626.78-11.4911.50-7.748.26-12.0340.23-0.54000.254.1714.850.03.8816.520.6340.04.85-25.619.36-9.13-0.5304.32-26.660.062.23
2019 (6)25.172.070.44-35.29000061.486.05.52-24.697.66-9.2412.46-14.389.39-0.1140.4511.0000.24300.014.850.03.3328.570.45-2.176.52-16.8410.3-5.42-0.6305.89-20.30.068.61
2018 (5)24.66-8.630.680000058.07.177.3330.898.4415.314.557.599.44.7936.442121.95000.0650.014.8539.042.5927.590.4676.927.8417.8910.8921.81-0.4507.3919.390.06-40.27
2017 (4)26.9953.61000.03-96.390054.12-6.145.69.597.32-13.3713.53-7.718.97-13.331.640.610.7100.04-20.010.6811.252.0333.550.260.06.658.668.9413.16-0.4606.193.690.10-26.82
2016 (3)17.57123.54000.832666.670057.6628.195.1159.198.4512.5214.65-12.2310.3513.241.63-7.91000.05400.09.60.01.5226.670.260.06.1245.027.939.33-0.1505.9744.20.13171.35
2015 (2)7.86195.49000.030.00044.9820.983.21-18.947.5124.5416.702.959.148.811.77-15.310.851.190.0109.60.01.250.00.260.04.224.465.6711.18-0.0804.143.760.05196.7
2014 (1)2.66-32.66000.030.00037.1819.283.9635.156.0323.3116.223.388.438.392.0965.870.842.44009.60.00.856.860.2604.0433.335.144.07-0.0503.9929.130.0236.29
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)43.483.7794.630.270.000.10.00.000020.25-1.84-10.240.61-78.14-79.399.33-7.62-19.0811.56-4.98-16.2814.91-11.25-28.5943.31-0.21-0.821.34-2.19-7.597.0-2.235284.6216.040.127.515.780.022.720.120.0-81.5413.324.8814.2419.223.2812.990.63-29.21625.013.952.6520.880.171.23126.48
23Q3 (19)41.95.07103.10.27000.10.00.000020.630.340.192.79-12.81-21.8510.1-5.52-6.3112.16-5.56-7.3316.8-8.84-28.5743.4-3.122.551.37-2.14-6.87.16-2.456409.0916.020.07.445.780.022.720.120.0-81.5412.728.1545.9818.6117.6432.460.8967.92545.013.5930.1759.880.170.74127.17
23Q2 (18)39.8839.9888.740000.10.0-9.0900020.566.58-1.393.23.569.2210.6915.19-4.6412.8815.6-11.3718.43-1.55-16.7644.8-0.4213.711.4-1.41-6.677.346572.734793.3316.027.097.735.7822.7222.720.12-81.54-81.549.91-32.6893.1815.82-21.2250.810.5370.97201.9210.44-30.54126.460.17122.08125.32
23Q1 (17)28.4927.5330.7500-100.00.10.0-9.0900019.29-14.49-1.183.094.39139.539.28-19.51-19.0911.14-19.29-31.6718.72-10.34-2.344.993.0214.511.42-2.07-7.190.11-15.38-31.2514.960.270.614.710.010.560.650.022.6414.7226.24121.6920.0818.0575.680.31358.33164.5815.0330.24143.990.080.00.3
22Q4 (16)22.348.2921.2800-100.00.10.0-9.0900022.569.576.572.96-17.09-1.6611.536.96-3.7613.815.18-26.8420.88-11.2237.5543.673.199.121.45-1.36-6.450.1318.18-27.7814.920.070.44.710.010.560.650.022.6411.6634.02117.9417.0121.0767.92-0.1240.081.5411.5435.76145.530.081.5423.61
22Q3 (15)20.63-2.375.4200-100.00.1-9.09-9.0900020.59-1.2531.993.5721.84279.7910.78-3.8435.9413.13-9.68-6.623.526.2360.3342.327.416.951.47-2.0-6.960.11-26.67-38.8914.910.270.44.710.010.560.650.022.648.769.59271.7914.0533.9497.05-0.261.5471.438.584.38418.290.08-0.0825.9
22Q2 (14)21.13-3.03-15.480-100.0-100.00.110.00.000020.856.8148.42.93127.131365.011.21-2.2748.2814.53-10.887.0722.1415.5585.8939.40.280.21.5-1.96-6.250.15-6.25-28.5714.870.00.134.7110.5610.560.6522.6422.645.13-22.74263.8310.49-8.2269.19-0.52-8.3316.134.61-25.16483.540.08-1.1426.79
22Q1 (13)21.7918.3-23.941.050.0400.00.110.0000019.52-7.7954.061.29-57.14258.3311.47-4.2695.0716.31-13.5859.9319.1626.22110.5539.29-1.82-0.331.53-1.2900.16-11.11-23.8114.870.070.134.260.09.790.530.0-15.876.6424.1127.6911.4312.8317.71-0.4826.152.046.1631.0630.790.0823.2419.85
21Q4 (12)18.42-5.88-32.481.05-11.76169.230.110.0000021.1735.7150.043.01220.21161.7411.9851.0776.718.8734.2764.1415.183.4883.7840.021.14-0.521.55-1.900.180.0-28.014.860.070.074.260.09.790.530.0-15.875.35128.6310.3110.1342.088.23-0.657.14-22.644.7186.598.80.063.42-1.92
21Q3 (11)19.57-21.72-17.61.1940.088.890.110.0000015.611.034.910.94370.032.397.934.896.4414.053.5414.2714.6723.1750.1539.570.64-1.071.58-1.2500.18-14.29-21.7414.850.00.04.260.09.790.530.0-15.872.3465.96-36.767.1315.0-13.15-0.7-12.9-16.671.64107.59-47.10.060.62-0.81
21Q2 (10)25.0-12.74-1.770.85304.7630.770.110000014.0510.89-12.30.2-44.44-91.387.5628.57-18.9713.5733.12-12.6911.9130.8821.6539.32-0.25-0.031.6000.210.0-4.5514.850.00.04.269.799.790.53-15.87-15.871.41-72.88-53.06.2-36.15-17.44-0.62-26.5320.510.79-83.23-64.410.06-6.550.59
21Q1 (9)28.655.029.270.21-46.15-52.2700000012.67-10.21-9.370.36-68.7202.865.88-13.27-29.4110.20-11.3-26.59.110.170.5539.42-2.010.540000.21-16.0-4.5514.850.00.03.880.016.520.630.040.05.27.22-15.729.713.74-2.41-0.497.5546.154.719.03-10.460.060.862.56
20Q4 (8)27.2814.868.380.39-38.1-11.3600000014.11-5.11-10.181.1561.97-37.56.78-8.99-11.4911.50-6.52-7.748.26-15.46-12.0340.230.57-0.540000.258.74.1714.850.00.03.880.016.520.630.040.04.8531.08-25.619.3614.01-9.13-0.5311.6715.874.3239.35-26.660.064.592.23
20Q3 (7)23.75-6.68-7.30.63-3.0818.8700000014.87-7.183.910.71-69.4-10.137.45-20.15-3.8712.30-20.8909.77-0.211.9140.01.7-1.430000.234.55360.014.850.00.03.880.016.520.630.040.03.723.33-21.118.219.32-3.07-0.623.08-25.03.139.64-26.370.062.03-0.07
20Q2 (6)25.45-2.94-11.290.6547.7314.0400000016.0214.59-0.192.32762.86293.229.3312.05.1915.5412.0609.798.1817.9539.330.31-3.20000.220.0340.014.850.00.03.8816.5216.520.6340.040.03.0-51.38-23.087.51-24.52-2.21-0.7814.29-129.412.22-57.79-37.640.06-4.710.41
20Q1 (5)26.224.17-2.890.440.0-27.8700000013.98-11.01-9.28-0.35-119.02-115.228.338.75-5.1313.8711.3409.05-3.62-1.9539.21-3.076.40000.22-8.33340.014.850.00.03.330.028.570.450.0-2.176.17-5.37-39.099.95-3.4-24.51-0.91-44.44-184.385.26-10.7-46.380.060.538.45
19Q4 (4)25.17-1.760.00.44-16.980.0000.0000.015.719.780.01.84132.910.07.66-1.160.012.4600.09.397.560.040.45-0.320.0000.00.24380.00.014.850.00.03.330.00.00.450.00.06.5239.020.010.321.610.0-0.63-31.250.05.8939.90.00.062.240.0

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