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)9.67-9.120.210.02.8841.180025.92-14.741.75-22.916.920.7326.7018.145.280.01.54516.07.5-10.070.1946.159.940.03.078.13.810.012.881.8219.762.38-3.8609.02-3.530.000
2022 (9)10.64-0.280.2102.04-5.990030.4-10.542.27-43.116.87-10.7822.60-0.275.28-31.070.25-13.798.34-18.160.1318.189.940.02.8416.393.812.9712.65-1.7919.31.47-3.309.353.090.000
2021 (8)10.6735.06002.1765.650033.9830.593.99-32.947.7-3.5122.66-26.117.6613.650.29010.1928.180.11-21.439.949.962.4431.893.70.012.889.7119.0210.07-3.8109.0710.880.000
2020 (7)7.9-29.590.8501.31-36.710026.02-4.235.95145.877.9825.6730.6731.226.749.42007.9568.790.14100.09.044.991.8514.913.730.7411.7427.1917.2826.5-3.5608.1847.920.000
2019 (6)11.2236.17002.07239.340027.173.352.4216.356.35-4.6523.37-7.746.169.03004.71-17.940.070.08.615.01.6115.02.8323.589.235.0113.669.54-3.705.53-7.210.000
2018 (5)8.24-11.110.31-48.330.61-85.190026.29-0.682.08-24.096.666.0525.336.785.65-9.89005.74285.230.07-12.58.20.01.425.02.292.698.796.2912.477.22-2.8305.96-0.330.000
2017 (4)9.275.220.6-38.144.1200026.471.532.74-13.846.28-11.0523.72-12.396.2745.81001.49-64.860.08-11.118.210.071.1240.02.230.08.2713.1311.6312.37-2.2905.988.140.000
2016 (3)8.81-11.10.9718.29000026.075.333.1828.747.0614.9827.089.164.3-1.6004.241.440.0912.57.450.00.842.862.230.07.3121.4310.3517.48-1.7805.53-6.90.000
2015 (2)9.9128.70.82-73.890.1300024.75-6.042.476.936.14-11.7824.81-6.114.37-20.83004.1865.220.0833.337.454.930.5680.652.233.246.0215.338.8114.56-0.0805.9410.610.000
2014 (1)7.752.173.1491.46000026.349.72.31115.896.9611.1826.421.355.5226.32002.53321.670.0650.07.15.030.3155.02.160.05.2241.857.6927.320.1505.3763.720.000
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
24Q2 (20)9.87-15.86-6.271.6539.83685.711.18-49.790.00008.1311.9835.270.6874.361033.337.8912.5540.1426.864.4326.176.3213.0625.151.55-0.64-1.278.341.83-1.070.190.058.3310.445.035.033.245.545.543.861.311.3112.73-4.072.7419.83-1.592.91-2.953.2823.189.78-4.3114.390.0000
24Q1 (19)11.7321.313.331.18461.9461.92.35-18.4161.110007.261.8222.430.395.41-67.57.011.316.0625.72-3.6420.875.595.873.521.561.3-5.458.199.2-1.330.190.046.159.940.00.03.070.08.13.810.00.013.273.03-4.1920.151.97-1.71-3.0520.98-0.9910.2213.3-5.630.0000
23Q4 (18)9.6711.28-9.120.210.00.02.8867.4441.180007.133.944.850.37236.36-41.276.924.220.7326.692.8918.135.281.930.01.54-3.75516.07.54.9-10.070.1918.7546.159.940.00.03.070.08.13.810.00.012.882.961.8219.761.912.38-3.86-29.53-16.979.02-5.35-3.530.0000
23Q3 (17)8.69-17.47-26.910.210.00.01.7245.76-6.520006.8614.14-11.020.1183.33-79.636.6417.94-8.1625.9421.8614.875.182.57-14.11.61.91492.597.15-15.18-38.10.1633.3360.09.940.00.03.070.08.13.810.00.012.510.974.0819.390.623.86-2.9822.4-23.659.5311.46-0.830.0000
23Q2 (16)10.531.741.740.210.00.01.1831.11-31.790006.011.35-24.40.06-95.0-90.165.63-6.79-23.7121.290.05-5.975.05-6.48-33.381.57-4.85481.488.431.57-16.040.12-7.699.099.940.00.03.078.18.13.810.00.012.39-10.547.9319.27-6.06.29-3.84-27.15-25.98.55-21.051.420.0000
23Q1 (15)10.35-2.73-10.930.210.00.00.9-55.88-69.490005.93-12.79-25.411.290.48144.96.04-12.08-16.4621.28-5.83-2.165.42.27-31.991.65560.0468.978.3-0.48-10.940.130.018.189.940.00.02.840.016.393.810.02.9713.859.493.5920.56.225.13-3.028.48-18.910.8315.830.00.0000
22Q4 (14)10.64-10.51-0.280.210.002.0410.87-5.990006.8-11.8-19.140.6316.67-34.386.87-4.98-10.7822.590.05-0.315.28-12.44-31.070.25-7.41-13.798.34-27.79-18.160.1330.018.189.940.00.02.840.016.393.810.02.9712.655.24-1.7919.33.371.47-3.3-36.9313.399.35-2.713.090.0000
22Q3 (13)11.8914.8825.160.210.001.846.36-28.680007.71-3.02-7.00.54-11.48-41.947.23-2.03-8.7122.58-0.26-3.36.03-20.45-29.470.270.0-6.911.5515.0411.380.1-9.09-16.679.940.00.02.840.016.393.810.02.9712.024.70.8418.672.983.38-2.4120.9839.99.6114.021.490.0000
22Q2 (12)10.35-10.93-8.490.210.0-84.891.73-41.362.370007.950.0-7.560.6124.49-44.047.382.07-9.1122.644.11-7.977.58-4.53-13.170.27-6.9010.047.7314.220.110.0-15.389.940.09.962.8416.3953.513.812.972.9711.48-14.14-17.1118.13-7.03-6.5-3.05-20.0824.888.43-22.16-13.890.0000
22Q1 (11)11.628.928.110.210-85.312.9535.94107.750007.95-5.47-8.410.49-48.96-51.967.23-6.1-12.4721.74-4.04-22.637.943.661.280.290.009.32-8.543.560.110.0-15.389.940.09.962.440.031.893.70.00.013.373.84.7819.52.526.56-2.5433.3330.610.8319.419.010.0000
21Q4 (10)10.6712.3235.0600-100.02.17-15.8965.650008.411.450.720.963.23-15.047.7-2.78-3.5122.66-2.95-26.117.66-10.4113.650.290.0010.19-1.7428.180.11-8.33-21.439.940.09.962.440.031.893.70.00.012.888.059.7119.025.3210.07-3.814.99-7.029.0714.6610.880.0000
21Q3 (9)9.5-16.034.750-100.0-100.02.5852.66103.150008.29-3.612.330.93-14.6819.237.92-2.4615.4523.35-5.08-16.618.55-2.0652.680.290010.3717.9764.340.12-7.69-14.299.949.969.962.4431.8931.893.70.00.011.92-13.9412.3518.06-6.8611.83-4.011.234.077.91-19.223.020.0000
21Q2 (8)11.3124.752.841.39-2.82216.671.6919.0115.750008.6-0.9272.691.096.86-70.058.12-1.6965.0424.60-12.4820.498.7311.3558.730008.79-2.33110.290.130.0-7.149.040.00.01.850.00.03.70.00.013.858.5440.919.395.9626.07-4.06-10.939.389.797.5882.990.0000
21Q1 (7)9.0714.811.341.4368.24694.441.428.4-26.80008.683.9563.471.02-9.73155.08.263.5161.3328.10-8.3607.8416.3226.660009.013.2186.340.13-7.14-13.339.040.04.991.850.014.913.70.030.7412.768.6932.6418.35.930.16-3.66-2.8117.389.111.2575.340.0000
20Q4 (6)7.912.06-29.590.85304.7601.313.15-36.710008.3513.1422.251.1344.8761.437.9816.3325.6730.679.5306.7420.369.420007.9525.9968.790.140.0100.09.040.04.991.850.014.913.70.030.7411.7410.6527.1917.287.026.5-3.5614.833.788.1827.2247.920.0000
20Q3 (5)7.05-4.73-12.310.21250.0-32.261.27-13.01-40.380007.3848.195.730.78-78.5716.426.8639.433.028.0037.1505.61.824.670006.3150.9619.060.140.075.09.040.04.991.850.014.913.70.030.7410.617.9324.5316.155.0124.61-4.186.7-23.36.4320.1925.340.0000
20Q2 (4)7.4-17.320.00.06-66.670.01.46-24.740.0000.04.98-6.210.03.64810.00.04.92-3.910.020.4100.05.5-11.150.0000.04.18-13.460.00.14-6.670.09.044.990.01.8514.910.03.730.740.09.832.180.015.389.390.0-4.48-1.130.05.353.080.00.0000.0

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