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)2.9821.631.0314.440.14-30.00025.01-6.332.36-18.93.618.4114.4315.737.13-7.88000.13-51.850.14-6.677.260.02.9410.941.66-29.967.8516.4712.455.96-2.2505.610.240.0246.48
2022 (9)2.45-8.580.9-63.560.2-25.930026.712.522.9131.673.339.1812.47-2.967.744.59000.27-69.320.1536.367.260.02.659.052.370.06.7422.9911.7514.3-1.6605.0863.340.014.52
2021 (8)2.6862.422.47-28.20.2700023.732.862.210.453.0524.4912.8521.037.413.5000.8800.11120.07.260.02.439.952.3742.775.48-3.1810.287.98-2.3703.11-5.470.0168.48
2020 (7)1.65-30.963.44-0.58000023.07-1.22.222.222.450.010.621.216.5227.100000.05-28.577.260.02.218.871.6612.935.6611.649.5211.21-2.3703.29-3.520.010
2019 (6)2.3912.743.46104.73000023.351.831.8-29.132.453.3810.491.525.13-13.6400000.07133.337.260.02.0314.691.47-2.655.07-1.558.561.54-1.6603.41-7.340.000
2018 (5)2.12-26.131.6962.5000022.931.012.54-2.312.37-6.6910.34-7.635.941.5400000.03-25.07.260.01.7717.221.5196.15.15-2.288.4311.51-1.4703.68-2.130.000
2017 (4)2.87-24.671.0489.09000022.72.162.65.262.548.0911.195.85.8527.1700000.04100.07.260.01.5118.90.7720.315.2713.097.5615.24-1.5103.76-3.340.000
2016 (3)3.8129.150.55223.53000022.220.862.476.932.357.810.586.884.613.300000.02-50.07.260.01.2723.30.6410.344.6618.886.5618.41-0.7703.8918.60.000
2015 (2)2.95-12.980.1713.330.1633.330022.0313.092.3126.922.1827.499.9012.734.060.74000.17-46.880.040.07.260.01.0321.180.58-36.963.9242.035.5422.03-0.6403.2850.460.000
2014 (1)3.39-22.60.15-50.00.120.00019.4812.151.829.641.71-5.528.78-15.764.0329.58000.3239.130.0433.337.260.00.8523.190.9202.76-14.024.5416.41-0.5802.18-4.80.000
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
24Q3 (20)2.34-40.31-13.331.2140.0-26.380.180.05.880007.15-1.1113.310.73-9.8823.733.591.715.4313.16-1.435.497.983.643.230000.22-18.5237.50.12-7.69-25.07.260.00.03.170.07.822.250.035.547.9310.1415.4313.365.7816.48-1.991.97-18.455.9414.8914.450.02-2.08-8.23
24Q2 (19)3.925.6627.690.50.0-16.670.18125.0-5.260007.2325.5210.890.8120.976.093.5322.5725.6213.3519.2820.977.76.060.390000.27440.050.00.130.00.07.260.00.03.177.827.822.2535.5435.547.2-15.4914.6512.63-3.7316.08-2.03-3.57-37.165.17-21.197.710.020.114.76
24Q1 (18)3.7124.597.340.5-51.4625.00.08-42.86-60.00005.76-19.3314.290.67-31.63103.032.88-20.222.8611.19-22.453.627.261.82-7.040000.05-61.54-77.270.13-7.14-7.147.260.00.02.940.010.941.660.0-29.968.528.5420.5113.125.388.61-1.9612.89-17.376.5617.1421.480.02-4.5237.06
23Q4 (17)2.9810.3721.631.03-36.8114.440.14-17.65-30.00007.1413.151.130.9866.122.53.6116.088.4114.4315.7115.697.13-7.76-7.880000.13-18.75-51.850.14-12.5-6.677.260.00.02.940.010.941.660.0-29.967.8514.2616.4712.458.545.96-2.25-33.93-35.545.67.910.240.02-1.9546.48
23Q3 (16)2.7-12.0550.01.63171.67-19.310.17-10.53-15.00006.31-3.22-7.750.5928.26-28.053.1110.68-2.5112.4713.033.797.730.78-4.690000.16-11.11-50.00.1623.080.07.260.00.02.940.010.941.660.0-29.966.879.3915.6611.475.424.75-1.68-13.51-20.05.198.1214.320.0211.7850.93
23Q2 (15)3.0763.342.130.650.0-37.50.19-5.0-29.630006.5229.37-6.590.4639.39-36.992.810.36-4.111.042.17-6.777.67-1.79-2.910000.18-18.18-75.680.13-7.14-23.537.260.00.02.9410.9410.941.66-29.96-29.966.28-11.1722.6610.88-9.937.4-1.4811.3820.04.8-11.1146.790.0230.9931.3
23Q1 (14)1.88-23.27-19.660.4-55.56-80.20.20.0-25.930005.04-28.61-13.250.33-58.75-41.072.8-15.92-2.110.80-13.42-9.617.810.90.130000.22-18.52-72.840.14-6.67-6.677.260.00.02.650.09.052.370.00.07.074.916.8612.082.8111.34-1.67-0.619.325.46.335.680.012.0411.8
22Q4 (13)2.4536.11-8.580.9-55.45-63.560.20.0-25.930007.063.222.170.8-2.4426.983.334.399.1812.483.8-2.977.74-4.564.590000.27-15.62-69.320.15-6.2536.367.260.00.02.650.09.052.370.00.06.7413.4722.9911.757.3114.3-1.66-18.5729.965.0811.8963.340.011.024.52
22Q3 (12)1.8-16.67-7.222.02110.42-27.080.2-25.93-25.930006.84-2.0135.450.8212.3370.833.198.8743.6912.021.5324.88.112.666.290000.32-56.76-66.320.16-5.88300.07.260.00.02.650.09.052.370.00.05.9416.0222.4710.958.0913.47-1.424.3239.134.5438.8478.040.01-2.769.66
22Q2 (11)2.16-7.69-36.660.96-52.48-67.790.270.068.750006.9820.1413.310.7330.3630.362.932.4513.5711.84-0.9510.867.91.2818.80000.74-8.6480.490.1713.33240.07.260.00.02.659.0519.912.370.042.775.12-15.37-24.0410.13-6.64-4.52-1.8510.6322.593.27-17.84-24.830.0111.5318.34
22Q1 (10)2.34-12.69-24.762.02-18.22-34.630.270.0350.00005.81-15.923.750.56-11.113.72.86-6.2316.2611.95-7.0515.877.85.4123.220000.81-7.95252.170.1536.36150.07.260.00.02.430.09.952.370.042.776.0510.4-2.110.855.547.96-2.0712.665.913.9827.970.00.01-4.6114.84
21Q4 (9)2.6838.1462.422.47-10.83-28.20.270.000006.9136.8310.740.6331.250.03.0537.3924.4912.8633.5121.087.4-3.0113.50000.88-7.3700.11175.0120.07.260.00.02.430.09.952.370.042.775.4812.99-3.1810.286.537.98-2.37-3.040.03.1121.96-5.470.016.068.48
21Q3 (8)1.94-43.1150.392.77-7.05-32.930.2768.7500005.05-18.02-18.020.48-14.29-33.332.22-13.95-6.339.63-9.81-3.367.6314.7416.130000.95131.7100.04-20.0-20.07.260.00.02.439.959.952.3742.7742.774.85-28.04-3.589.65-9.058.55-2.33.77-9.02.55-41.38-12.670.014.930
21Q2 (7)3.419.65158.332.98-3.56-8.590.16166.6700006.1610.05.30.563.712.02.584.889.3210.683.5306.655.0610.470000.4178.2600.05-16.67-16.677.260.00.02.210.00.01.660.00.06.749.0656.3810.615.5729.87-2.39-8.64-23.24.359.383.540.018.230
21Q1 (6)3.1188.4842.013.09-10.170.00.06000005.6-10.2616.180.54-14.2954.292.460.4111.8210.31-2.8806.33-2.9118.540000.23000.0620.00.07.260.00.02.210.08.871.660.012.936.189.1914.2310.055.5712.92-2.27.17-25.03.9820.979.040.0139.960
20Q4 (5)1.6527.91-30.963.44-16.71-0.580000006.241.3-10.220.63-12.510.532.453.380.010.626.5606.52-0.7627.10000000.050.0-28.577.260.00.02.210.08.871.660.012.935.6612.5211.649.527.0911.21-2.37-12.32-42.773.2912.67-3.520.0100
20Q3 (4)1.29-2.270.04.1326.690.0000.0000.06.165.30.00.7244.00.02.370.420.09.9700.06.579.140.0000.0000.00.05-16.670.07.260.00.02.210.00.01.660.00.05.0316.710.08.898.810.0-2.11-8.760.02.9223.210.00.0000.0

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