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)14.9-11.8310.8-42.74000091.84-43.273.62-31.4419.39-32.7721.1118.5218.93-50.411.1608.0-48.394.46-60.2111.450.09.244.170.38-66.964.81-9.2514.43-5.81-0.5604.25-13.620.37-17.4
2022 (9)16.99.0318.8643.860.01-95.000161.921.625.28-14.2928.843.5217.81-14.8838.176.530015.5-10.411.2115.0911.450.08.877.381.1553.335.312.5315.3211.74-0.3804.9238.20.44-0.22
2021 (8)15.5-19.3513.1159.10.2000133.1259.436.1652.127.8640.4220.93-11.9235.83134.490017.309.74215.2111.45-0.178.264.690.7538.894.7119.8513.7110.92-1.1503.5611.950.448.4
2020 (7)19.22-6.018.2432.48000083.518.744.05-35.7119.84-1.7323.76-17.2415.28-13.3300003.09-4.6311.470.07.898.830.541.893.93-40.1812.36-13.87-0.7503.18-47.260.411.23
2019 (6)20.45101.886.220000070.3234.956.34.1320.1989.2228.7140.2217.6387.3500003.2461.1911.470.07.259.020.53-19.76.57-10.1214.35-1.85-0.5406.03-11.060.400
2018 (5)10.1323.2400000052.1140.196.0544.7410.6764.4120.4817.279.4129.4400002.010.511.470.06.656.740.6632.07.319.2714.628.86-0.5306.7812.440.000
2017 (4)8.22-2.3800000037.17-2.84.18-20.686.49-1.3717.461.477.2794.9100002.00.011.47-0.096.239.30.521.956.69-6.5613.431.21-0.6606.03-9.460.000
2016 (3)8.42-1.8600000038.2423.05.2746.86.5832.9317.218.073.73-7.4400002.02.5611.480.05.76.740.41-12.777.1629.9513.2717.12-0.506.6630.590.000
2015 (2)8.581.900000031.0918.353.596.534.9525.015.925.624.03-14.9800001.951.0411.480.05.346.590.474.445.513.9611.335.3-0.4105.15.590.000
2014 (1)8.4221.3300000026.2713.623.3733.23.960.2515.07-11.774.74-0.4200001.930.5211.480.05.015.470.4573.085.318.0410.7613.26-0.4704.8319.550.000
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)18.1317.3514.4610.364.12-16.6500-100.000021.6813.75-42.360.7340.38-25.5119.855.64-21.6734.9735.28121.0716.69-4.95-47.552.91-0.34148.727.5-2.6-39.524.31-1.6-59.9411.450.00.09.614.04.00.5647.3747.372.089.47-37.9112.256.34-5.55-0.362.7-176.921.7212.42-46.580.38-1.28-16.4
24Q1 (19)15.453.693.219.95-7.87-25.0200-100.000019.06182.23-50.10.52-38.82-58.418.79-3.09-30.1725.8522.4254.8717.56-7.24-50.412.92151.72149.577.7-3.75-46.154.38-1.79-60.011.450.00.09.240.04.170.380.0-66.961.9-60.5-3.5511.52-20.17-4.0-0.3733.93-131.251.53-64.0-15.470.385.22-16.84
23Q4 (18)14.9-4.43-11.8310.8-30.37-42.740-100.0-100.0000-23.18-159.12-153.320.8557.41-37.0419.39-22.0-32.7721.1134.618.5118.93-38.88-50.411.160.008.0-20.0-48.394.46-57.73-60.2111.450.00.09.240.04.170.380.0-66.964.8123.65-9.2514.436.81-5.81-0.560-47.374.259.25-13.620.37-18.83-17.4
23Q3 (17)15.59-1.580.1315.5124.78-25.110.010.0000039.214.25-4.20.54-44.9-72.1624.86-1.89-15.8415.69-0.83-14.4830.97-2.67-24.221.16-0.85010.0-19.35-35.4810.55-1.95-8.6611.450.00.09.240.04.170.380.0-66.963.8916.12-1.7713.514.16-3.360100.0100.03.8920.814.290.45-0.85-0.94
23Q2 (16)15.845.8120.6412.43-6.33-47.310.010.0-95.000037.61-1.54-2.690.98-21.6-14.7825.34-5.83-14.9715.82-5.22-16.2331.82-10.14-19.711.170.0012.4-13.2910.6210.76-1.74-6.1911.450.00.09.244.174.170.38-66.96-66.963.3570.0565.8412.978.087.72-0.1318.7584.153.2277.9168.330.45-1.79-3.29
23Q1 (15)14.97-11.42-0.0713.27-29.64-43.940.010.0-95.000038.2-12.12-1.651.25-7.4148.8126.91-6.69-4.7116.69-6.32-10.2535.41-7.23-14.841.170014.3-7.7439.5110.95-2.32-2.2311.450.00.08.870.07.381.150.053.331.97-62.834.7912.0-21.6710.19-0.1657.8979.751.81-63.2166.060.464.52-2.76
22Q4 (14)16.98.549.0318.86-8.9343.860.010-95.000043.476.211.951.35-30.41-67.5528.84-2.373.5217.81-2.87-14.8838.17-6.616.5300015.50.0-10.411.21-2.9415.0911.450.00.08.870.07.381.150.053.335.333.8412.5315.329.5911.74-0.38-65.2266.964.9231.938.20.44-2.66-0.22
22Q3 (13)15.5718.58-0.4520.71-12.21-18.940-100.0000040.935.98.61.9468.7173.2429.54-0.877.9718.34-2.87-25.3240.873.1324.4100015.538.271390.3811.550.716.5511.450.0-0.178.870.07.381.150.053.333.9696.04509.2313.9816.1144.87-0.2371.9580.03.73210.83846.00.45-3.21-4.78
22Q2 (12)13.13-12.35-17.7823.59-0.3495.930.20.0000038.65-0.4918.161.1536.982.5429.85.5219.4918.881.55-28.7539.63-4.6936.3300011.219.37268.7511.472.4113.5611.450.0-0.178.877.387.381.1553.3353.332.027.4556.5912.0410.5616.89-0.82-3.824.771.210.09500.00.47-1.25-5.88
22Q1 (11)14.98-3.35-24.3423.6780.55163.590.20.0000038.84-8.9193.430.84-79.8127.2728.241.3640.4318.59-11.16-24.3741.5816.05162.1700010.25-40.75011.214.99269.6411.450.0-0.178.260.04.690.750.038.891.88-60.08-58.4110.89-20.57-15.84-0.7931.318.561.09-69.38-69.30.487.2516.68
21Q4 (10)15.5-0.9-19.3513.11-48.6959.10.20000042.6413.13103.824.16485.92433.3327.861.8340.4220.93-14.79-11.9435.839.07134.4900017.31563.4609.74-1.72215.2111.45-0.17-0.178.260.04.690.750.038.894.71624.6219.8513.7142.0710.92-1.150.0-53.333.56812.011.950.44-7.18.4
21Q3 (9)15.64-2.07-8.025.55112.21170.6600000037.6915.2284.750.7112.7-33.0227.369.732.6924.56-7.321.2232.8513.099.940001.04-65.7909.91-1.88214.611.470.00.08.260.04.690.750.038.890.65-49.61-80.69.65-6.31-18.08-1.15-5.5-55.41-0.5-350.0-119.160.48-4.3315.63
21Q2 (8)15.97-19.34-18.8112.0434.08122.1400000032.7162.960.340.63-4.55-18.1824.9424.0223.4726.507.85.729.0783.2968.420003.040010.1233.33248.2811.470.00.08.264.694.690.7538.8938.891.29-71.46-44.8710.3-20.4-4.36-1.09-12.37-60.290.2-94.37-87.950.5022.4224.84
21Q1 (7)19.83.02-9.518.988.9820.8600000020.08-4.02-7.720.66-15.38-54.4820.111.36-4.124.583.44015.863.8-5.540000003.03-1.943.4111.470.00.07.890.08.830.540.01.894.5215.01-43.6412.944.69-18.1-0.97-29.33-61.673.5511.64-52.160.41-0.3710.11
20Q4 (6)19.2213.06-6.018.24-12.7132.4800000020.922.55-6.690.78-26.42-33.919.84-3.78-1.7323.77-2.05015.28-7.0-13.330000003.09-1.94.7511.470.00.07.890.08.830.540.01.893.9317.31-40.2712.364.92-13.93-0.75-1.35-38.893.1821.84-47.350.41-0.916.89
20Q3 (5)17.0-13.5745.559.4474.17000000020.40.027.581.0637.66-31.6120.622.0866.5624.26-3.22016.43-4.8168.340000003.158.6247.211.470.00.07.890.08.830.540.01.893.3543.16-43.3211.789.38-13.95-0.74-8.82-131.252.6157.23-53.310.413.29182.5
20Q2 (4)19.67-10.10.05.42-27.050.0000.0000.020.4-6.250.00.77-46.90.020.2-3.670.025.0700.017.262.80.0000.0000.02.9-1.020.011.470.00.07.898.830.00.541.890.02.34-70.820.010.77-31.840.0-0.68-13.330.01.66-77.630.00.407.980.0

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