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)7.49-13.9114.9391.1720.253581.82008.647.735.7441.030.16-5.881.85-12.640.4-50.093.512.37.35-79.470020.340.03.0815.3624.950.019.9522.8447.989.374.626.9424.5719.50.00-6.94
2022 (9)8.7-8.327.81162.960.5544.74008.0214.94.07-11.140.1713.332.12-1.360.8-59.1891.410.9135.8-1.510020.340.02.6720.2724.950.016.2412.2343.875.364.3227.4320.5615.120.00-52.22
2021 (8)9.49-10.562.9712.080.3835.71006.9815.374.5827.930.1587.52.1562.521.962350.090.594.9336.358.250020.340.02.2219.3524.950.014.4723.9941.648.213.3929.8917.8625.070.000
2020 (7)10.61-11.292.65546.340.28-75.22006.054.133.58-59.360.08-20.01.32-23.170.08-61.986.335.4933.586.810020.340.01.8691.7524.950.011.674.0138.483.642.61-45.7414.28-10.920.000
2019 (6)11.9636.060.41-19.611.13156.82005.81-0.348.81253.820.1-60.01.72-59.860.21-58.8281.842.7431.44-3.440020.340.00.9734.7224.950.011.22214.2937.1327.034.81-7.3216.0382.990.0116.28
2018 (5)8.7946.740.51-66.880.44-89.650.405.836.392.49-19.940.2525.04.2917.50.5124.3979.666.132.5612.280020.345.010.7275.6124.950.03.577.5329.231.925.1995.858.7646.730.00-6.89
2017 (4)5.991.871.54-21.434.25-80.15005.48-5.193.11-27.840.2-33.333.65-29.680.410.075.080.0529.0136.730019.37-2.270.4141.3824.950.03.32183.7628.688.62.6596.35.97136.90.00-13.01
2016 (3)5.8860.221.9646.2721.411451.450.20.05.78-26.744.31745.10.3-55.225.19-38.880.41-28.0775.043.6812.25-64.870019.82-1.00.290.024.950.01.17026.4119.391.35-29.322.5200.01-13.28
2015 (2)3.67-41.931.34-44.41.38176.00.207.89-27.750.51-76.280.67-50.08.49-30.80.57-35.9672.38-3.3934.871.070020.02-1.230.290.024.950.0-3.11022.122.121.915.52-1.200.01-16.19
2014 (1)6.3256.052.4127.510.5-94.870010.92-19.292.1501.34-40.7112.27-26.540.89-29.9274.922.8134.522.340020.27-0.640.290.024.950.0-3.58021.6610.451.8123.13-1.7700.010.75
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
24Q3 (20)6.99-8.39-18.447.85-46.71-37.10.1-99.48-99.570002.6940.1-19.71.78-17.97-11.880.242.86-76.742.4254.29-75.390.38-50.0-30.9194.60.042.0134.6352.29370.7500020.340.00.03.650.018.5124.950.00.022.678.5220.7151.273.69.555.86-17.4639.1928.531.9324.10.00-0.67-7.76
24Q2 (19)7.632.01-10.0214.73-3.66111.9419.30.03116.670001.928.4713.612.1732.3268.220.1416.67-26.321.5713.66-34.590.7628.8138.1894.560.631.647.650.0-78.4500020.340.00.03.6518.5118.5124.950.00.020.898.2924.7249.494.5910.527.119.5345.4927.9910.9429.40.00-4.29-8.75
24Q1 (18)7.48-0.13-6.7315.292.41104.6919.3-4.693116.670001.77-5.352.311.6440.1731.20.12-25.0-42.861.38-25.35-47.730.5947.5-20.2793.970.492.317.654.08-78.4500020.340.00.03.080.015.3624.950.00.019.29-3.3121.5547.32-1.388.815.9428.5714.0125.232.6919.690.00-0.87-7.09
23Q4 (17)7.49-12.6-13.9114.9319.6391.1720.25-12.533581.820001.87-44.18-4.591.17-42.081.740.16-81.4-5.881.85-81.2-12.640.4-27.27-50.093.510.832.37.350.0-79.4700020.340.00.03.080.015.3624.950.00.019.956.2322.8447.982.529.374.629.746.9424.576.8719.50.00-2.13-6.94
23Q3 (16)8.571.06-7.8512.4879.5745.9623.153758.334109.090003.3598.2232.412.0256.5974.140.86352.63330.09.85310.12296.010.550.0-54.5592.74-0.311.717.35-79.3-79.4700020.340.00.03.080.015.3624.950.00.018.7812.1224.4546.84.519.554.21-13.73-7.6822.996.2917.00.00-1.73-6.14
23Q2 (15)8.485.74-4.186.95-6.96-13.770.60.020.00001.69-2.31-1.741.293.238.710.19-9.5246.152.40-9.1835.250.55-25.68-66.8793.031.281.6435.50.0-1.6600020.340.00.03.0815.3615.3624.950.00.016.755.5520.1644.782.977.754.88-6.331.0421.632.6115.240.00-2.55-5.68
23Q1 (14)8.02-7.82-12.457.47-4.35141.750.69.0920.00001.73-11.73-4.421.258.748.810.2123.5390.912.6424.7768.310.74-7.5-62.8191.850.480.6835.5-0.84-1.6600020.340.00.02.670.00.024.950.00.015.87-2.2821.8943.49-0.877.015.2120.625.8521.082.5322.840.00-0.71-52.73
22Q4 (13)8.7-6.45-8.327.81-8.65162.960.550.044.740001.96-22.53-1.011.15-0.86-4.960.17-15.013.332.12-14.79-1.360.8-33.88-59.1891.410.250.9135.80.0-1.5100020.340.00.02.670.020.2724.950.00.016.247.6212.2343.872.695.364.32-5.2627.4320.564.6315.120.00-1.29-52.22
22Q3 (12)9.35.08-4.328.556.08220.220.5510.044.740002.5347.0939.781.1624.7313.730.253.8533.332.4940.0712.61.21-27.1126.0491.18-0.385.1435.8-0.838.3200020.340.00.02.670.043.5524.950.00.015.098.2510.7942.722.795.664.56-5.5953.0219.654.6918.370.00-1.24-5.5
22Q2 (11)8.85-3.38-10.438.06160.84444.590.50.051.520001.72-4.9722.860.9310.71-7.00.1318.18-7.141.7813.02-20.841.66-16.581176.9291.530.335.9736.10.08.0500020.340.00.02.670.043.5524.950.00.013.947.0710.6341.562.265.464.8316.6754.8118.779.3819.40.00-51.16-5.59
22Q1 (10)9.16-3.48-14.793.094.04183.490.531.5866.670001.81-8.591.120.84-30.58-38.240.11-26.6783.331.57-26.8859.241.991.531709.0991.230.715.6436.1-0.697.9500020.340.00.02.6720.2743.5524.950.00.013.02-10.0212.2440.64-2.45.814.1422.1250.017.16-3.9219.50.000.350
21Q4 (9)9.49-2.37-10.562.9711.2412.080.380.035.710001.989.3910.611.2118.630.00.150.087.52.15-2.7262.521.96104.172350.090.594.464.9336.359.988.2500020.340.00.02.2219.3519.3524.950.00.014.476.2423.9941.642.998.213.3913.7629.8917.867.5925.070.0095.230
21Q3 (8)9.72-1.62-17.142.6780.411.520.3815.1546.150001.8129.2943.651.022.03.030.157.1450.02.21-1.5423.050.96638.46540.086.720.410.9233.05-1.08-1.6700020.340.00.01.860.00.024.950.00.013.628.130.2140.432.598.512.98-4.4923.6516.65.628.980.00-1.33-91.41
21Q2 (7)9.88-8.09-17.531.4835.78-1.990.3310.032.00001.4-21.7912.91.0-26.47-2.910.14133.3340.02.24127.3500.1318.18-23.5386.370.011.7933.41-0.09-0.4200020.340.00.01.860.00.024.950.00.012.68.6233.1939.412.68.663.1213.04-14.0515.729.4720.090.000-90.39
21Q1 (6)10.751.32-25.711.09-58.87153.490.37.1420.00001.790.01.71.3612.4288.570.06-25.0-25.00.99-25.3700.1137.5-42.1186.360.033.333.44-0.42-7.2400020.340.00.01.860.091.7524.950.00.011.6-0.60.2638.41-0.182.482.765.75-0.7214.360.560.070.000-100.0
20Q4 (5)10.61-9.55-11.292.650.76546.340.287.69-75.220001.7942.0636.641.2122.22105.080.08-20.0-20.01.32-26.3500.08-46.67-61.986.330.475.4933.58-0.096.8100020.340.00.01.860.091.7524.950.00.011.6711.574.0138.483.273.642.618.3-45.7414.2810.96-10.920.00-100.0-100.0
20Q3 (4)11.73-2.090.02.6374.170.00.264.00.0000.01.261.610.00.99-3.880.00.10.00.01.8000.00.15-11.760.085.931.270.033.610.180.0000.020.340.00.01.860.00.024.950.00.010.4610.570.037.262.730.02.41-33.610.012.87-1.680.00.0010.40.0

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