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)374.9542.943.84025.00002419.01-17.4120.44-15.03103.63-47.614.28-36.57301.79-16.21.59-20.184.43-10.561.32-4.3517.480.045.1245.7800258.239.82303.3612.1913.110.83271.339.870.000
2022 (9)262.3215.70000002928.7652.04141.7563.91197.8150.246.75-1.18360.12-20.651.99-20.494.40.041.3839.3917.480.030.9538.794.3181.09235.1459.23270.456.8911.820246.9672.270.000
2021 (8)226.73-2.14212.66296.7500001926.263.0586.480.44131.6661.216.8456.44453.83128.882.5094.3689.020.9952.3117.480.022.362.772.380147.6715.22172.3521.49-4.310143.3613.980.000
2020 (7)231.6993.253.6-37.9500001869.2814.2686.139.5781.67-41.964.37-49.2198.2813.680049.9200.65242.1117.480.1113.781.9400128.1644.83141.8647.74-2.380125.7841.280.000
2019 (6)119.92754.1386.38191.5300001636.0-9.6561.6910.6140.7148.328.6064.15174.4225.8100000.19171.4317.4614.877.53286.150088.4946.8296.0254.130.54-68.7989.0343.60.000
2018 (5)14.04-78.0629.63-41.2300001810.65111.3455.78361.7594.877.75.24-49.04138.6451.30055.2200.0740.015.243.261.95163.510.08060.27348.4462.3339.351.73062.0364.070.000
2017 (4)63.99401.150.424.020000856.75169.9212.08288.4288.09147.2410.28-8.491.6370.8900000.05-28.5710.6119.480.7472.090013.44246.3914.18229.0-0.08013.36245.220.000
2016 (3)12.77-15.2648.472464.550000317.41193.823.1113.9235.63348.7411.2352.7353.6296.6300000.0716.678.88111.430.43168.75003.8832.424.3139.48-0.0103.8731.630.000
2015 (2)15.07167.21.892000.00000108.03136.032.73241.257.94-33.397.35-71.7827.277270.2700000.06-62.54.216.670.16100.0002.93257.323.09243.330.0102.94258.540.000
2014 (1)5.64148.460.09-95.38000045.7700.8011.92-36.3926.0400.3794.7400000.16-11.113.6260.00.08700.0000.8220.590.930.43000.8220.590.000
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)374.9593.642.943.84-84.94025.000000585.510.85-33.0435.1534.42-11.01103.63-58.92-47.614.28-54.01-36.57301.79-1.08-16.21.59-14.52-20.184.43-22.84-10.561.3210.0-4.3517.480.00.045.120.045.7800-100.0258.2315.739.82303.3613.0812.1913.1-55.8310.83271.337.339.870.0000
23Q3 (19)193.67-28.39-25.5825.49-79.480000000528.17-6.2-33.7126.15-0.04-39.41252.26-12.4636.089.32-3.7831.83305.082.94-28.161.86-4.12-16.22109.420.0115.921.25.26-14.2917.480.00.045.120.045.7800-100.0223.1413.2714.06268.2610.816.1929.6672.4467.1252.818.0318.470.0000
23Q2 (18)270.46-2.3533.32124.2319.98-25.1000000563.08-24.14-24.9826.16-20.68-26.58288.16-4.7323.559.681.27-5.4296.38-14.0-35.011.946.59-13.39109.410.0115.921.14-12.316.5417.480.00.045.1245.7845.780-100.0-100.0196.99-26.5329.2242.11-20.228.9717.255.23271.49214.19-23.2836.340.0000
23Q1 (17)276.985.5951.51103.540-41.65000000742.26-15.1146.3932.98-16.5140.58302.4652.9100.039.5641.5429.0344.64-4.3-32.331.82-8.54-23.85109.415.8915.931.3-5.834.0217.480.00.030.950.038.794.310.081.09268.1214.0356.68303.3812.254.9411.08-6.26620.19279.213.0565.210.0000
22Q4 (16)262.320.815.700-100.0000000874.399.7553.7339.5-8.4851.11197.816.7150.246.75-4.42-1.18360.12-15.2-20.651.99-10.36-20.494.40.010.041.38-1.4339.3917.480.00.030.950.038.794.310.081.09235.1420.259.23270.417.1156.8911.82-33.41374.25246.9615.7472.270.0000
22Q3 (15)260.2428.2953.370-100.0-100.0000000796.746.1576.0243.1621.13112.93185.37-20.5242.927.07-30.952.57424.65-6.897.942.22-0.89-10.8494.390.010.031.430.8430.8417.480.00.030.950.038.794.310.081.09195.6328.3160.92230.8922.9957.8717.75283.37538.27213.3835.8281.570.0000
22Q2 (14)202.8610.970.17165.87-6.53-1.3000000750.5748.0346.6235.6351.8854.31233.2454.2542.2610.2338.118.73456.06-10.4576.282.24-6.28-16.7394.380.0189.021.0710.3152.8617.480.00.030.9538.7938.794.3181.0981.09152.47-10.950.51187.73-4.1349.04.63317.37222.81157.1-7.0461.080.0000
22Q1 (13)182.81-19.37-15.24177.46-16.557.8000000507.05-10.8529.0523.46-10.2538.08151.2114.8546.837.418.4237.51509.312.2282.022.39-4.4-13.7294.370.0189.040.97-2.0261.6717.480.00.022.30.062.772.380.00171.1315.8917.9195.8113.6123.27-2.1350.5814.11169.017.8918.460.0000
21Q4 (12)226.7333.62-2.14212.661.08296.75000000568.7925.668.3126.1428.96-4.32131.661.5161.216.84-0.7956.44453.8315.36128.882.50.4094.360.089.020.99-7.4852.3117.480.00.022.30.062.772.380.00147.6721.4715.22172.3517.8521.49-4.31-6.42-81.09143.3621.9913.980.0000
21Q3 (11)169.68-16.2267.65210.3925.1934.8000000452.64-11.58-4.1120.27-12.21-9.75129.7-20.89-16.856.89-20.07-18.74393.4252.0623.842.49-7.43094.3688.9801.0752.86105.7717.480.00.022.30.062.772.380.00121.5720.0120.5146.2516.0827.63-4.05-7.43-200.0117.5220.518.060.0000
21Q2 (10)202.52-6.159.65168.062.09131.17000000511.9330.3-1.6923.0935.96.45163.9559.216.218.6259.94-5.01258.72-7.54-3.332.69-2.89049.930.0200.716.6740.017.480.00.022.362.7762.772.3800101.3-30.2129.16125.99-20.6936.75-3.77-52.02-842.597.53-31.6424.990.0000
21Q1 (9)215.68-6.9173.0164.62207.1370.45000000392.9-25.1811.8216.99-37.8116.13102.9826.0949.035.3923.3525.02279.8141.125.442.770049.920.000.6-7.6993.5517.480.00.013.70.081.94000145.1513.2640.76158.8511.9843.56-2.48-4.2-475.76142.6713.4337.470.0000
20Q4 (8)231.69128.9293.253.6-65.66-37.95000000525.1411.245.9727.3221.6440.1781.67-47.64-41.964.37-48.47-49.2198.28-37.5813.6800049.92000.6525.0242.1117.480.00.1113.70.00000128.1627.030141.8623.847.74-2.38-76.3-540.74125.7826.3623192.590.0000
20Q3 (7)101.21-20.2113.91156.07114.681576.37000000472.06-9.3441.5622.463.5564.06155.981.0476.718.48-6.570317.6818.757.230000000.524.0333.3317.480.00.1113.70.081.94000100.8928.6446.15114.5924.3849.69-1.35-237.5-160.099.5427.5739.650.0000
20Q2 (6)126.851.7563.9772.7-24.73793.12000000520.7148.1923.2121.6948.2630.82154.37123.412.999.07110.520267.630.8574.010000000.561.29455.5617.480.00.1713.781.9481.9400078.43-23.9441.7292.13-16.7446.54-0.4-160.61-116.8878.03-24.8135.210.0000
20Q1 (5)124.673.9650.696.5811.81976.7000000351.37-29.09-8.5814.63-24.9422.5369.1-50.89-16.974.31-49.880265.3852.1559.8300000-100.00.3163.16342.8617.480.110.177.530286.1500-100.0103.12042.87110.6515.2449.10.6622.22-65.26103.7819118.5240.090.0000
19Q4 (4)119.9234.970.086.38827.820.0000.0000.0495.5448.610.019.4942.370.0140.7159.410.08.6000.0174.42-13.670.0000.0000.00.1958.330.017.460.00.00-100.00.0000.00-100.00.096.0225.430.00.54-76.00.00.54-99.240.00.0000.0

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