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)11976.612.745017.73-13.87858.92159.551.52-1.9461622.2-7.011420.980.438722.7-20.6114.16-14.627307.65-22.182081.9-16.72716.25-9.76396.01-15.131386.30.01992.057.74821.54-8.219877.046.6812690.65.73-1132.2208744.823.640.11-5.47
2022 (9)10623.30.275826.16.63330.93-14.241.55-77.9566270.010.561414.831.5510986.9-5.3816.58-14.429390.2239.712499.2721.953010.189.22466.62.881386.30.01848.948.28895.062.519258.96.2812002.96.29-821.5408437.367.940.12-1.13
2021 (8)10594.2-14.065463.7222.39385.87-32.247.03-67.7859941.711.871393.236.8611612.223.2119.3710.136721.4515.472049.510.022756.018.14453.53-3.771386.30.01707.566.03873.15-14.778711.9311.7111292.68.24-895.0607816.8712.880.122.14
2020 (7)12327.943.74464.2217.21569.57.2521.82-4.3453580.20.281017.95-11.729424.84-8.6817.59-8.945821.1412.861862.827.652332.857.46471.36.891386.30.01610.447.711024.5269.887798.36-1.8610433.33.87-873.1506925.210.050.125.19
2019 (6)8578.648.773808.66-28.45531.0369.2122.8166.8653428.10.931153.09-10.6610320.3-2.3819.32-3.275157.72-17.481730.526.272170.810.84440.9430.311386.30.01495.139.45603.1119.07946.151.9510044.46.45-1024.5206921.63-3.750.1126.06
2018 (5)7886.6222.755323.1527.09113.17-74.7513.67-74.4752938.012.471290.65-6.9710571.8-14.019.97-23.536250.2611.421628.416.142152.7914.22338.37189.231386.3-20.01366.0611.3275.3907794.18.579435.5512.25-603.107191.04.170.0921.07
2017 (4)6424.961.484188.35144.26448.23-26.2353.54237.1547067.47.981387.34-6.6812292.468.5126.1256.055609.5544.851534.235.771884.85.75116.990.381732.870.01227.3313.78007178.866.828406.197.78-275.3906903.47-2.020.0753.95
2016 (3)6331.55-3.651714.72144.15607.6333.0515.880.3243587.3-2.751486.631.227294.723.7816.7427.293872.74-8.81450.5279.851782.333.62116.55258.171732.8710.811078.6715.76006720.599.067799.269.94325.08-45.937045.674.170.05-2.44
2015 (2)6571.38-3.23702.33-68.99456.761.5315.83233.2644821.56.381468.6712.515893.26-23.713.15-28.284246.2515.01806.521.141720.18.2932.54-26.711563.835.71931.816.29006162.2812.677094.0813.13601.22-28.086763.57.270.05-10.01
2014 (1)6790.37-2.162265.01-38.15282.7398.744.75042131.76.61305.3522.347723.813.318.33-3.13691.9718.04665.7737.021588.4220.1944.4-65.351479.3412.68801.2615.36005469.3317.016270.5916.8835.97163.476305.326.320.068.02
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)7911.44-24.56-34.514887.193.81-9.81244.7-44.96-75.551.591.922.5818545.719.6120.18493.2540.7514.3711878.237.8620.118.0531.3414.488835.379.2914.42126.643.170.882969.291.643.4410.560.32-18.741389.070.20.22134.30.07.141132.220.037.829760.475.44.4813027.03.997.17-390.3727.8438.489370.17.467.610.11-1.2-6.48
24Q2 (19)10486.8-9.86-11.714707.951.69-3.76444.55-28.04-42.061.560.653.3115505.517.1118.86350.4559.236.198616.0921.08.9413.7416.2512.538084.597.346.542061.275.88-3.02921.361.292.42409.251.12-10.411386.30.00.02134.37.147.141132.2237.8237.829260.32-1.083.8612526.82.896.8-541.0117.9652.128719.310.211.990.11-4.65-6.22
24Q1 (18)11634.5-2.863.924629.66-7.73-5.64617.78-28.07-15.681.551.97-0.6413239.9-28.51-9.47220.09-58.5971.617120.95-18.361.211.82-16.4912.257531.53.06-7.381946.77-6.49-10.02884.186.1813.33404.732.2-10.941386.30.00.01992.050.07.74821.540.0-8.219361.31-5.228.1212174.9-4.066.78-659.4441.768.548701.87-0.499.630.123.84-5.59
23Q4 (17)11976.6-0.8612.745017.73-7.4-13.87858.92-14.19159.551.52-1.94-1.9418520.720.02-5.65531.4523.2332.938722.7-11.81-20.6114.16-10.22-14.627307.65-5.38-22.182081.9-1.25-16.72716.25-5.41-9.76396.01-21.62-15.131386.30.00.01992.050.07.74821.540.0-8.219877.045.736.6812690.64.45.73-1132.22-78.42-37.828744.820.433.640.11-4.4-5.47
23Q3 (16)12080.31.710.625418.6910.77-25.61000.9830.47203.21.552.65-1.2715431.618.29-11.65431.2830.6911.279890.5925.05-22.0715.7729.11-18.587722.931.77-12.292108.16-0.79-15.322871.620.68-7.52505.2710.617.671386.30.00.01992.050.07.74821.540.0-8.219341.854.785.5812155.43.634.86-634.5943.84-42.38707.2611.843.640.12-0.93-1.16
23Q2 (15)11877.36.09-2.894891.85-0.29-31.07767.24.72127.191.51-3.21-79.2913045.5-10.8-13.6330.01157.32-0.887909.3312.4-15.6212.2115.96-19.057588.45-6.681.062124.95-1.76-12.772852.2812.08-3.69456.80.52-0.311386.30.00.01992.057.747.74821.54-8.21-8.218915.822.975.3811729.42.874.68-1130.03-56.73-66.117785.79-1.910.070.12-4.0-1.33
23Q1 (14)11195.35.38-5.54906.19-15.79-26.29732.62121.3896.761.560.65-81.8814624.4-25.53.9128.25-67.92-56.457036.78-35.95-20.0810.53-36.48-27.588131.57-13.47.772163.12-13.453.812544.85-15.46-8.54454.43-2.61-4.241386.30.00.01848.940.08.28895.060.02.518658.29-6.494.4211402.3-5.04.87-721.012.24-71.277937.29-5.930.840.133.970.36
22Q4 (13)10623.3-11.520.275826.1-20.016.63330.930.24-14.241.55-1.27-77.9519630.312.393.87399.793.15-9.9510986.9-13.43-5.3816.58-14.39-14.429390.226.6439.712499.270.421.953010.18-3.069.22466.6-0.572.881386.30.00.01848.940.08.28895.060.02.519258.94.656.2812002.93.556.29-821.54-84.238.218437.360.427.940.12-0.05-1.13
22Q3 (12)12006.2-1.8411.827283.182.6230.74330.14-2.24-16.541.57-78.46-81.4617466.015.6824.25387.5916.414.812691.235.436.7819.3628.3627.598805.4817.2733.692489.432.233.063105.064.8517.99469.292.412.541386.30.00.01848.940.08.28895.060.02.518847.734.577.111591.73.456.91-445.9434.4552.798401.797.9914.830.12-1.1-0.13
22Q2 (11)12231.13.259.937096.896.6353.88337.69-9.31-53.427.29-15.33-35.0315098.17.2711.72332.9413.0511.89373.36.4614.6115.093.7510.677508.72-0.4841.352435.9516.9134.212961.486.4327.55458.23-3.440.911386.30.00.01848.948.288.28895.062.512.518460.662.047.2711204.73.067.04-680.28-61.5916.437780.38-1.1510.00.12-2.352.2
22Q1 (10)11846.311.826.516655.6621.8243.28372.34-3.51-49.978.6122.48-10.9614075.5-25.524.49294.5-33.664.578804.24-24.1813.5114.54-24.948.297545.312.2618.832083.681.6714.142782.550.9620.64474.544.632.321386.30.00.01707.560.06.03873.150.0-14.778291.83-4.8210.1610872.5-3.726.99-420.9852.9748.27870.850.6917.230.132.421.36
21Q4 (9)10594.2-1.33-14.065463.72-1.9222.39385.87-2.45-32.247.03-17.0-67.7818898.334.43-5.93443.9520.04-3.4411612.225.1523.2119.3727.6410.136721.452.0515.472049.59.5510.022756.04.7318.14453.53-0.91-3.771386.30.00.01707.560.06.03873.150.0-14.778711.935.4511.7111292.64.158.24-895.065.25-2.517816.876.8312.880.120.962.14
21Q3 (8)10736.6-3.55.415570.5620.7927.95395.57-45.44-44.298.47-24.51-66.9914057.74.028.84369.8424.1919.869278.6713.4529.415.1811.337.746586.4323.99-6.971870.863.077.192631.5813.3442.16457.680.7910.311386.30.00.01707.560.06.03873.150.0-14.778261.544.7412.510842.23.578.66-944.62-16.0426.137316.923.4420.650.121.223.53
21Q2 (7)11126.50.0416.734611.87-0.7110.91725.04-2.59011.2216.03013514.70.3219.78297.85.7530.168178.355.448.3213.631.5205312.2-16.345.221815.08-0.577.282321.770.665.94454.08-2.0911.771386.30.00.01707.566.036.03873.15-14.77-14.777887.334.7911.3410468.03.017.71-814.04-0.1742.917073.295.3525.020.12-3.161.85
21Q1 (6)11121.8-9.7819.414645.074.0524.14744.2830.6909.67-55.68013471.1-32.9544.99281.62-38.751251.347756.21-17.719.1113.43-23.6606349.839.0819.31825.51-2.08.532306.52-1.133.36463.76-1.611.931386.30.00.01610.440.07.711024.520.069.887526.76-3.48-5.5310161.7-2.60.96-812.646.9338.86714.12-3.051.130.123.217.46
20Q4 (5)12327.921.0443.74464.222.5417.21569.5-19.87.2521.82-14.96-11.820090.155.5515.4459.7649.01-3.759424.8431.44-8.6617.5924.8605821.14-17.7812.861862.826.737.652332.8526.037.46471.313.596.891386.30.00.01610.440.07.711024.520.069.887798.366.19-1.8610433.34.563.87-873.1531.7214.776925.2114.190.050.122.335.19
20Q3 (4)10185.26.860.04353.734.70.0710.0800.025.6600.012915.414.460.0308.5534.860.07170.43-5.030.014.0900.07079.9240.230.01745.413.160.01851.09-15.540.0414.92.120.01386.30.00.01610.440.00.01024.520.00.07343.63.670.09978.552.670.0-1278.7710.320.06064.837.190.00.12-0.430.0

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