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)5.6729.1681.152.0419.383.781.530.43114.290001.45-14.2-33.49-0.44-528.57-1000.01.292.38-39.1519.3113.57-25.941.08-10.74-22.39.07-1.73-2.1611.810.497.180007.50.00.01.350.03.051.410.00.03.08-9.14-19.585.84-5.04-10.840.2-28.5725.03.28-10.63-17.790.012.794.74
23Q3 (19)4.39-15.4150.861.71-41.4418.751.15-44.4485.480001.697.64-22.12-0.0746.1563.161.26-23.17-49.617.00-18.19-47.361.21-14.18-9.79.231.435.0110.684.91-3.960007.50.00.01.350.03.051.410.00.03.39-2.02-12.186.15-1.13-6.680.280833.333.676.07-5.660.01-1.421.22
23Q2 (18)5.1953.1106.772.9281.37107.092.0799.04276.360001.57-20.3-22.66-0.130-125.01.64-20.39-41.2220.79-15.75-42.631.419.316.539.10.554.9610.18-6.52-8.450007.50.00.01.353.053.051.410.00.03.46-4.68-14.576.22-2.05-8.260-100.0100.03.46-9.42-13.720.012.23.58
23Q1 (17)3.398.3133.461.6145.0559.411.0448.5773.330001.97-9.6312.570100.0-100.02.06-2.83-2.3724.67-5.39-4.011.29-7.1919.449.05-2.374.3810.89-1.09-3.540007.50.00.01.310.01.551.410.00.03.63-5.222.256.35-3.051.440.1918.7590.03.82-4.264.660.011.14-9.44
22Q4 (16)3.137.56-12.321.11-22.9226.140.712.9-12.50002.180.4621.79-0.0478.95-100.02.12-15.221.8426.08-19.2740.871.393.7337.629.275.46123.3711.01-0.999.550007.50.00.01.310.01.551.410.00.03.83-0.785.86.55-0.613.480.16433.33164.03.992.5718.40.01-0.67-12.24
22Q3 (15)2.9115.9417.341.442.13-24.610.6212.73-21.520002.176.91.88-0.19-136.54-1800.02.5-10.3915.2132.30-10.8658.971.3410.7436.738.791.38117.0411.120.026.360007.50.00.01.310.01.551.410.00.03.86-4.696.046.59-2.83.780.03175.0110.03.89-2.9916.470.010.87-11.77
22Q2 (14)2.51-1.1810.571.4139.6261.540.55-8.33-32.930002.0316.0-20.080.521200.0766.672.7932.2324.5536.2340.9983.111.2112.0435.968.670.0131.8211.12-1.5172.140007.50.00.01.311.551.551.410.00.04.0514.0810.666.788.316.6-0.04-140.094.294.019.8635.470.01-10.65-7.24
22Q1 (13)2.54-28.852.421.0114.77339.130.6-25.0-6.250001.75-2.23-40.480.04300.0-76.472.1121.26-13.5225.7038.84-0.251.086.9322.738.67108.92140.8311.2912.3478.080007.50.00.01.290.00.01.410.00.03.55-1.93-1.396.26-1.11-0.630.1140.0123.813.658.3114.780.01-1.985.45
21Q4 (12)3.5743.9584.020.88-53.93266.670.81.2723.080001.79-15.96-41.69-0.02-100.0-105.711.74-19.82-37.8618.51-8.9-46.391.013.0613.484.152.476.1410.0514.272.980007.50.00.01.290.00.01.410.00.03.62-0.554.026.33-0.312.43-0.2516.67-47.063.370.91.810.01-0.148.48
21Q3 (11)2.489.2534.781.91389.74558.620.79-3.6623.440002.13-16.14-23.1-0.01-116.67-103.852.17-3.12-9.5820.322.68-45.650.9810.118.894.058.2914.088.836.2251.7200-100.07.50.00.01.290.00.01.410.00.03.64-0.5516.676.35-0.169.11-0.357.1443.43.3412.8428.960.016.0513.49
21Q2 (10)2.27-8.47-12.690.3969.57-22.00.8228.1226.150002.54-13.61268.120.06-64.71115.02.24-8.2154.5519.79-23.226.370.891.14-17.593.743.8911.986.461.8925.4400-100.07.50.00.01.290.00.01.410.00.03.661.6728.426.360.9514.59-0.7-66.67-112.122.96-6.9217.460.011.576.46
21Q1 (9)2.4827.8462.090.23-4.1715.00.64-1.540.00002.94-4.2386.080.17-51.43200.02.44-12.86112.1725.77-25.3759.970.88-1.12-16.983.6-7.93-7.936.349.1257.3200-100.07.50.00.01.290.016.221.410.00.03.63.454.966.31.945.88-0.42-147.0626.323.18-3.9311.190.010.850
20Q4 (8)1.945.4351.560.24-17.2420.00.651.56-2.990003.0710.83122.460.3534.62600.02.816.67143.4834.53-7.64141.080.89-1.11-27.053.9110.14-12.535.810.1772.920-100.0-100.07.50.00.01.290.016.221.410.00.03.4811.54-19.826.186.19-10.04-0.1767.92-440.03.3127.8-24.60.014.470
20Q3 (7)1.84-29.2364.290.29-42.0-58.570.64-1.54-4.480002.77301.4540.610.26165.030.02.4172.7345.4537.38138.7400.9-16.67-18.183.556.29-16.865.812.6295.290.010.0-50.07.50.00.01.290.016.221.410.00.03.129.47-27.615.824.86-14.79-0.53-60.61-320.832.592.78-43.080.01-0.520
20Q2 (6)2.669.93-24.860.5150.0-30.560.651.56-2.990000.69-56.33-68.78-0.4-135.29-140.40.88-23.48-53.6815.66-2.7801.081.893.853.34-14.58-19.95.1527.7956.060.010.0-66.677.50.00.01.2916.2216.221.410.00.02.85-16.91-30.495.55-6.72-16.29-0.3342.11-176.742.52-11.89-44.370.0100
20Q1 (5)1.5319.53-31.70.20.0-75.00.64-4.486.670001.5814.49-36.03-0.17-440.0-134.01.150.0-38.516.1112.4601.06-13.118.163.91-12.53-50.324.0319.94-34.360.01-50.0-75.07.50.00.01.110.012.121.410.00.03.43-20.97-14.045.95-13.39-6.89-0.57-1240.0-319.232.86-34.85-32.710.0000
19Q4 (4)1.2814.290.00.2-71.430.00.670.00.0000.01.38-29.950.00.05-75.00.01.15-30.30.014.3200.01.2210.910.04.474.680.03.3613.130.00.020.00.07.50.00.01.110.00.01.410.00.04.340.70.06.870.590.00.05-79.170.04.39-3.520.00.0000.0
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)5.6781.152.0483.781.5114.29006.69-17.81-0.6301.29-39.1519.28-25.961.08-22.39.07-2.1611.87.18007.50.01.353.051.410.03.08-19.585.84-10.840.225.03.28-17.790.014.74
2022 (9)3.13-12.321.1126.140.7-12.5008.14-13.40.3365.02.1221.8426.0440.71.3937.629.27123.3711.019.55007.50.01.311.551.410.03.835.86.553.480.1603.9918.40.01-12.24
2021 (8)3.5784.020.88266.670.823.08009.415.910.2400.01.74-37.8618.51-46.391.0113.484.156.1410.0572.98007.50.01.290.01.410.03.624.026.332.43-0.2503.371.810.018.48
2020 (7)1.9451.560.2420.00.65-2.99008.111.00.04-97.72.8143.4834.53141.080.89-27.053.91-12.535.8172.92007.50.01.2916.221.410.03.48-19.826.18-10.04-0.1703.31-24.60.010
2019 (6)1.28-46.220.2-88.640.6713.56008.03-18.971.7440.321.15-29.0114.32-12.391.225.174.47-34.743.36-21.310.02-60.07.50.01.1112.121.410.04.3424.716.8716.840.0525.04.3924.720.000
2018 (5)2.38-46.031.76-27.270.590009.91-7.471.24-84.341.62-21.3616.35-15.011.1627.476.850.294.27649.120.05-16.677.50.00.99395.01.410.03.48-58.875.88-41.610.0403.52-57.130.000
2017 (4)4.41-10.02.420000010.717.537.9202.069.5719.231.90.9175.06.8353.140.57-94.140.06-93.187.5-24.470.20.01.410.08.46907.1410.07311.02-0.2508.211182.810.000
2016 (3)4.9-33.96000.54-23.94009.963.32-0.2101.88-23.8918.88-26.330.5233.334.465.449.7279.670.882.339.930.00.266.671.410.00.84-53.852.45-26.87-0.200.64-72.050.05-74.03
2015 (2)7.4214.862.4-45.080.71-4.05009.6427.850.78-35.542.47-17.9425.62-35.820.3944.444.2320.515.4141.620.86-1.159.93-11.810.1201.410.01.8252.943.3528.850.47-37.332.2918.040.195.49
2014 (1)6.46-5.694.37-63.550.74-79.5007.54-86.891.2103.01-78.6239.9263.030.27-81.253.5110.733.821428.00.8714.4711.26-32.33001.410.01.1902.600.7531.581.9400.18-14.56

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