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)18.4852.353.210.346.7635.470027.09-6.01.24-53.567.538.6627.8015.64.89-29.03007.79-26.160.05-16.6710.70.03.58.71.110.011.6818.9416.2915.121.571.2913.2516.530.00-6.0
2022 (9)12.1310.982.920.834.9954.010028.82-19.922.67-47.656.93-20.2524.05-0.416.89-9.220010.5565.360.06-14.2910.70.03.2218.821.110.09.82-8.9114.15-3.081.55-37.511.37-14.250.00-7.53
2021 (8)10.9310.632.44.353.2414.890035.9919.175.1129.738.6912.7124.15-5.427.5920.29006.38111.960.0716.6710.70.02.718.841.110.010.7843.5414.631.412.4892.2513.2650.680.00-39.94
2020 (7)9.88-12.12.364.292.8227.60030.214.872.2259.717.715.9125.53-7.816.3145.73003.01-5.350.060.010.70.02.495.511.110.07.5115.7211.1111.551.290.788.813.260.00-3.82
2019 (6)11.24-2.851.4-30.02.21-20.50026.29-4.681.39-13.127.2812.5227.6918.044.33-3.35003.18261.360.060.010.70.02.367.271.110.06.490.09.961.631.2807.7724.520.00-5.7
2018 (5)11.570.962.002.78-14.20027.58-3.361.615.116.47-11.023.46-7.914.48-8.38000.88-75.960.06-25.010.70.02.26.81.110.06.496.749.86.06-0.2506.2417.740.0013.51
2017 (4)11.46-9.34003.24-21.360028.54-3.871.3943.37.27-20.4625.47-17.254.897.71003.66-3.680.0814.2910.70.02.065.11.110.06.0811.369.248.32-0.7805.37.720.00-1.8
2016 (3)12.64-11.17004.1221.180029.695.40.97-5.839.1415.730.789.774.5452.86003.8-15.370.07133.3310.70.01.965.381.110.05.461.688.532.4-0.5404.92-10.050.0011.85
2015 (2)14.2321.11003.4-3.680028.17-2.321.03-23.77.93.8128.046.282.97-12.39004.4931.670.03-25.010.70.01.868.141.110.05.37-0.378.331.340.1-80.05.47-7.130.001.05
2014 (1)11.755.00.4803.53-34.260028.84-8.761.3556.987.61-8.6426.390.133.3913.38003.417.910.04100.010.70.01.724.881.110.05.3914.448.2210.340.505.8929.450.005.22
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)18.48-4.1552.353.2-2.1410.346.764.035.470007.542.3122.40.440.0189.87.53-1.838.6627.79-6.8215.554.895.39-29.030007.79-19.69-26.160.050.0-16.6710.70.00.03.50.08.71.110.00.011.684.0118.9416.292.8415.121.57101.281.2913.2510.3216.530.00-3.46-6.0
23Q3 (19)19.2820.6593.963.2798.18-17.636.57.0866.240007.3710.0-1.730.44-4.35-54.647.6712.63-2.2929.8213.221.564.64-14.23-44.50009.7-13.6216.730.050.0-16.6710.70.00.03.50.08.71.110.00.011.2327.049.8815.8417.868.870.78-61.7695.012.0110.3913.090.00-3.248.82
23Q2 (18)15.9816.8147.281.6510.0-40.226.079.5774.930006.722.04-9.210.46560.0-56.66.8112.75-11.2126.3415.7116.095.41-14.94-41.6400011.232.070.930.050.0-28.5710.70.00.03.58.78.71.110.00.08.842.2-4.5413.443.54-1.12.04-17.41148.7810.88-2.167.940.00-0.1210.63
23Q1 (17)13.6812.7820.531.5-48.28-60.635.5411.0282.840005.49-10.88-29.43-0.179.59-108.776.04-12.84-26.7922.77-5.32-1.596.36-7.69-22.2500011.014.3690.480.05-16.67-28.5710.70.00.03.220.018.821.110.00.08.65-11.91-0.6912.98-8.273.592.4759.35-23.7711.12-2.2-6.950.000.74-10.27
22Q4 (16)12.1322.0310.982.9-26.9520.834.9927.6254.010006.16-17.87-34.05-0.49-150.52-134.276.93-11.72-20.2524.05-1.98-0.416.89-17.58-9.2200010.5526.9665.360.060.0-14.2910.70.00.03.220.018.821.110.00.09.82-3.91-8.9114.15-2.75-3.081.55287.5-37.511.377.06-14.250.0011.76-7.53
22Q3 (15)9.94-8.39-8.723.9743.8432.333.9112.6818.480007.51.63-19.350.97-8.49-36.67.852.35-10.1824.538.1-1.458.36-9.8221.690008.3126.4855.330.06-14.29-14.2910.70.00.03.220.018.821.110.00.010.2210.379.314.557.0610.480.4-51.22-70.5910.625.36-0.840.00-1.63-46.85
22Q2 (14)10.85-4.4121.232.76-27.5684.03.4714.52-1.70007.38-5.14-20.131.06-7.02-19.77.67-7.03-11.4322.69-1.91-10.659.2713.3348.560006.5713.6770.210.070.0-12.510.70.00.03.2218.8218.821.110.00.09.266.3118.4113.598.4616.750.82-74.69-66.2610.08-15.65-1.660.00-18.99-46.73
22Q1 (13)11.353.8421.783.8158.75138.123.03-6.48-14.890007.78-16.7-4.071.14-20.2840.748.25-5.063.3823.14-4.18-7.08.187.7730.670005.78-9.458.790.070.016.6710.70.00.02.710.08.841.110.00.08.71-19.229.6112.53-14.1821.413.2430.6560.411.95-9.8836.730.003.82-37.77
21Q4 (12)10.930.3710.632.4-20.04.353.24-1.8214.890009.340.4310.41.43-6.54142.378.69-0.5712.7124.15-3.0-5.427.5910.4820.290006.3819.25111.960.070.016.6710.70.00.02.710.08.841.110.00.010.7815.2943.5414.610.8631.412.4882.3592.2513.2623.8150.680.00-35.76-39.94
21Q3 (11)10.8921.688.93.0100.066.673.3-6.5225.00009.30.6512.181.5315.91135.388.740.9211.3424.89-1.98-7.826.8710.118.240005.3538.642.670.07-12.516.6710.70.00.02.710.08.841.110.00.09.3519.5734.9213.1713.1425.191.36-44.0327.110.714.4933.880.00-1.4-8.94
21Q2 (10)8.95-3.97-11.031.5-6.2550.03.53-0.8435.770009.2413.9327.981.3262.96140.08.668.5224.2525.402.091.626.24-0.3211.230003.866.0432.190.0833.3333.3310.70.00.02.718.848.841.110.00.07.8216.3724.7211.6412.7917.932.4320.3311.8610.2517.2849.420.00-5.35-11.14
21Q1 (9)9.32-5.67-18.741.6-30.43166.673.5626.2443.550008.11-4.1430.180.8137.2988.377.983.521.4624.88-2.561.326.26-0.7927.490003.6420.937.060.060.0-14.2910.70.00.02.490.05.511.110.00.06.72-10.52-2.8910.32-7.11-0.672.0256.594950.08.74-0.6825.570.000.21.54
20Q4 (8)9.88-1.2-12.12.327.7864.292.826.8227.60008.462.0515.420.59-9.2378.797.71-1.785.9125.53-5.46-7.776.318.6145.730003.01-19.73-5.350.060.00.010.70.00.02.490.05.511.110.00.07.518.3715.7211.115.6111.551.2920.560.788.810.013.260.00-2.61-3.82
20Q3 (7)10.0-0.6-10.151.880.00.02.641.5431.340008.2914.8216.60.6518.1851.167.8512.6315.7827.008.0505.813.5738.660003.7528.4233.450.060.00.010.70.00.02.490.05.511.110.00.06.9310.5311.4110.526.598.681.0781.3615.058.016.6211.890.00-3.78-10.19
20Q2 (6)10.06-12.29-6.941.066.67-50.02.64.8457.580007.2215.8918.560.5527.9171.886.976.0917.7424.991.7905.6114.2628.080002.92-14.12110.070.06-14.290.010.70.00.02.495.515.511.110.00.06.27-9.398.299.87-5.06.70.591375.0-33.716.86-1.442.690.008.14-8.18
20Q1 (5)11.472.05-8.530.6-57.14-80.02.4812.228.30006.23-15.017.970.4330.338.716.57-9.7518.1724.55-11.304.9113.3914.720003.46.92486.210.0716.6716.6710.70.00.02.360.07.271.110.00.06.926.631.7610.394.322.770.04-96.88-77.786.96-10.42-0.290.00-5.09-8.11
19Q4 (4)11.240.990.01.4-22.220.02.219.950.0000.07.333.090.00.33-23.260.07.287.370.027.6800.04.333.340.0000.03.1813.170.00.060.00.010.70.00.02.360.00.01.110.00.06.494.340.09.962.890.01.2837.630.07.778.670.00.00-9.060.0

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