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)11.24-8.778.37-33.251.5200029.3517.923.28-2.9612.7630.4743.4810.646.85-11.50.77-4.943.1-17.330.25-7.418.90.02.3117.260.5-49.4910.9126.8613.7218.69-0.75010.1625.430.000
2022 (9)12.3248.7912.54-3.98000024.89-11.83.3810.469.78-14.5939.29-3.167.7411.050.81-2.413.753650.00.27-15.628.90.01.9718.670.9916.478.615.5911.5616.18-0.508.125.580.000
2021 (8)8.2821.0513.0650.98000028.2218.323.0616.7911.457.9240.57-8.796.9728.120.8380.430.100.32-13.518.95.331.6618.570.85-30.337.4424.839.9515.97-0.9906.4526.220.000
2020 (7)6.84-2.438.65-6.492.4912350.00023.8519.072.6288.4910.6119.0844.490.015.4439.130.462.22000.370.08.450.01.411.111.22139.225.9618.258.5825.99-0.8505.1133.770.000
2019 (6)7.0110.229.25-16.210.0200020.03-1.961.39-23.638.9154.4244.4857.53.91-35.050.45-2.172.430.410.37-11.98.450.121.2616.670.5115.915.047.016.819.49-1.2203.82-9.050.000
2018 (5)6.3616.4811.0466.52000020.435.21.82-3.75.77-32.9828.24-36.36.0288.120.4602.4231.520.42-8.78.4410.911.0821.350.4425.714.710.646.225.07-0.5104.2-0.940.000
2017 (4)5.468.336.63-11.01000019.4217.481.89-7.88.6112.8444.34-3.953.212.68001.8400.462200.07.613.960.8930.880.35483.334.682.865.9211.7-0.4404.24-0.70.000
2016 (3)5.040.27.4525.0000016.5313.842.05-1.447.6342.3546.1625.042.846.7700000.0207.320.00.6844.680.060.04.5518.495.321.0-0.2804.270.710.000
2015 (2)5.03-2.95.9637.330.23-76.290014.52-3.012.082.465.363.6836.916.892.661.140000007.320.00.4774.070.060.03.8422.294.3826.220.4-27.274.2414.910.000
2014 (1)5.18111.434.34-14.060.97438.890014.9713.072.0373.55.174.2334.54-7.812.6325.24000.17-48.48007.3212.440.2780.00.0603.1472.533.4776.140.55139.133.6980.00.000
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)11.24-11.91-8.778.37-14.24-33.251.528.5700008.17-0.6129.070.61-52.3464.8612.761.6730.4743.48-4.710.646.85-5.78-11.50.77-3.75-4.943.1-7.46-17.330.258.7-7.418.90.00.02.310.017.260.50.0-49.4910.915.9226.8613.724.6518.69-0.75-781.82-50.010.16-2.425.430.0000
23Q3 (19)12.76-9.445.899.76-19.6-21.041.41900.000008.2216.9358.381.2816.3623.0812.5517.0745.2545.624.1836.817.27-7.86-10.910.88.11-4.763.35-8.97-10.670.23-4.17-17.868.90.00.02.310.017.260.50.0-49.4910.326.8525.013.1119.9517.160.11191.67116.4210.4130.1237.520.0000
23Q2 (18)14.095.0727.6312.14-2.41-9.130.07000007.0318.5516.971.1266.67-2.6510.729.727.0943.795.1522.237.896.19-4.010.74-5.13-11.93.68-1.87332.940.24-4.0-17.248.90.00.02.3117.2617.260.5-49.49-49.498.12-8.7612.7810.93-7.847.58-0.1262.581.258.0-6.7621.950.0000
23Q1 (17)13.418.8540.4212.44-0.8-6.180000005.93-6.32-19.430.3-18.92-64.719.77-0.1-18.3841.655.991.07.43-4.011.780.78-3.7-7.143.750.0525.00.25-7.41-16.678.90.00.01.970.018.670.990.016.478.93.497.3611.862.69.81-0.3236.028.898.585.939.440.0000
22Q4 (16)12.322.2448.7912.541.46-3.980000006.3321.97-13.880.37-64.42-51.959.7813.19-14.5939.2917.83-3.167.74-5.1511.050.81-3.57-2.413.750.03650.00.27-3.57-15.628.90.00.01.970.018.670.990.016.478.64.3715.5911.563.3116.18-0.525.3749.498.17.025.580.0000
22Q3 (15)12.059.1543.6212.36-7.49-3.890000005.19-13.64-28.121.04-7.9622.358.64-13.69-20.7333.35-6.92-16.398.16-0.7324.010.840.0-1.183.75341.183650.00.28-3.45-15.158.90.00.01.970.018.670.990.016.478.2414.4423.5411.1910.1421.76-0.67-4.6953.797.5715.445.020.0000
22Q2 (14)11.0415.633.3313.360.7524.740000006.01-18.34-15.351.1332.9452.710.01-16.37-4.4835.83-13.11-5.898.2212.637.230.840.010.530.8541.6700.29-3.33-14.718.90.00.01.9718.6740.710.9916.47-18.857.2-13.15-2.8310.16-5.931.4-0.64-42.2245.36.56-16.335.130.0000
22Q1 (13)9.5515.3429.413.261.5338.8500-100.00007.360.1412.370.8510.3921.4311.974.5416.2141.231.625.737.34.7342.020.841.29.090.6500.000.3-6.25-16.678.90.02.651.660.018.570.850.0-30.338.2911.4224.4710.88.5416.38-0.4554.55-4.657.8421.5525.840.0000
21Q4 (12)8.28-1.3121.0513.061.5650.9800-100.00007.351.813.780.77-9.4118.4611.455.057.9240.571.73-8.796.975.9328.120.83-2.3580.430.10.000.32-3.03-13.518.90.05.331.660.018.570.850.0-30.337.4411.5424.839.958.2715.97-0.9931.72-16.476.4523.5626.220.0000
21Q3 (11)8.391.3321.5912.8620.0744.6600-100.00007.221.69-2.70.8514.86-4.4910.94.012.5439.884.77-13.186.589.8542.120.8511.8493.180.1000.33-2.94-10.818.90.05.331.6618.5718.570.85-30.33-30.336.67-9.9925.619.19-8.2815.89-1.45-23.937.055.22-16.3539.20.0000
21Q2 (10)8.2812.225.4510.7112.1541.850-100.0-100.00007.18.418.730.745.71-9.7610.481.7522.2938.07-2.39-4.195.9916.5437.070.76-1.368.890000.34-5.56-5.568.92.655.331.40.001.220.007.4111.26010.027.9742.33-1.17-172.0936.766.240.16437.30.0000
21Q1 (9)7.387.89-3.789.5510.45.881.26-49.400006.551.3964.160.77.69180.010.3-2.9232.939.00-12.332.715.14-5.5136.70.7767.3967.3900-100.00.36-2.7-2.78.672.62.61.40.011.111.220.0139.226.6611.7425.99.288.1631.44-0.4349.4171.526.2321.9264.810.0000
20Q4 (8)6.84-0.87-2.438.65-2.7-6.492.490.8112350.00006.46-12.9412.350.65-26.9744.4410.61-0.1919.0844.49-3.16-0.045.4417.4939.130.464.552.2200-100.00.370.00.08.450.00.01.40.001.220.005.9612.2408.588.225.99-0.8545.5130.335.1136.27518.850.0000
20Q3 (7)6.94.5526.848.8917.750.682.470.416075.00007.4224.0826.840.898.5443.5510.6324.0422.1845.9415.6204.635.9521.840.44-2.22-6.3800-100.00.372.78-2.638.450.00.121.4011.111.220139.225.31015.697.9312.6424.69-1.5615.68-39.293.75302.78.070.0000
20Q2 (6)6.6-13.9523.367.55-16.3-12.922.4606050.00005.9849.8724.070.82228.0173.338.5710.5818.739.734.6304.3716.22-7.810.45-2.17-4.260-100.0-100.00.36-2.7-7.698.450.00.120-100.0-100.00-100.0-100.00-100.0-100.07.04-0.2821.17-1.85-22.52-189.06-1.85-148.94-154.410.0000
20Q1 (5)7.679.422.549.02-2.49-21.290-100.0-100.00003.99-30.6110.830.25-44.441150.07.75-13.0232.9337.97-14.6803.76-3.84-29.720.462.220.02.450.822.080.370.0-7.58.450.00.121.26016.670.51015.915.29012.087.063.6713.14-1.51-23.77-251.163.78409.84-11.890.0000
19Q4 (4)7.0128.860.09.254.760.00.02-50.00.0000.05.75-1.710.00.45-27.420.08.912.410.044.5100.03.912.890.00.45-4.260.02.430.410.00.37-2.630.08.450.120.00-100.00.00-100.00.00-100.00.06.817.080.0-1.22-8.930.0-1.22-135.160.00.0000.0

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