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)7.2415.472.28-5.395.13-39.290046.04-4.761.06-59.75.64-34.812.25-31.5418.23-11.251.8384.859.1212.730.1645.4512.740.00.49345.453.33146.673.49-39.937.310.41-3.530-0.0400.000.89
2022 (9)6.277.732.4120.58.4560.040048.3419.652.63484.448.6521.3217.891.3920.5433.380.99-1.08.09-30.560.11-8.3312.740.00.11120.01.35-52.135.81754.417.28105.65-3.3302.4800.00-54.37
2021 (8)5.82-37.952.066.675.2832.660040.46.260.4507.131.8617.65-4.1415.456.031.021.9511.65-19.930.12-20.012.740.00.050.02.82-15.820.6803.5452.59-1.350-0.6700.00-14.52
2020 (7)9.3836.731.2-86.973.98-24.050038.024.54-0.1207.014.3818.419.429.874.220.82-4.6514.55130.220.15-34.7812.740.00.050.03.35-6.16-1.0802.32-7.94-2.820-3.900.00-50.79
2019 (6)6.86-7.679.2139.975.24164.650036.37-5.09-1.8906.12-15.2416.83-10.699.47-9.460.860.06.32-17.490.23-23.3312.740.00.0525.03.570-1.102.52-42.73-3.350-4.4500.00-36.72
2018 (5)7.434.86.5813.641.9817.160038.326.650.0707.2216.2618.849.0110.4626.180.86-1.157.6624.350.330.4312.740.00.04-80.95004.3604.410900.0-3.5700.7975.560.00-22.85
2017 (4)7.0914.915.7961.731.69-40.490035.93-11.33-1.2506.21-17.9717.28-7.498.297.240.87-29.846.169.220.230.012.740.00.2110.5300-0.1700.04-96.990.62-61.490.45-83.70.01915.25
2016 (3)6.17-15.013.5834.592.8485.620040.52-8.080.21-87.57.57-15.1318.68-7.687.73-2.031.2426.535.64-43.150.23-25.8112.740.00.19850.0001.15-35.751.33-26.521.61-23.72.76-29.230.005.06
2015 (2)7.260.972.66-62.111.5327.50044.081.921.68216.988.920.1120.24-1.777.890.510.981.039.926.780.31-3.1212.740.00.020001.79952.941.81964.712.11-30.133.922.260.00-3.59
2014 (1)7.1939.077.02-34.151.20.00043.253.270.5308.91-10.0920.60-12.947.85-5.190.970.09.29-6.160.3288.2412.740.000000.1700.1703.0258.953.19104.490.00-8.3
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)7.9423.6830.380.8-20.0-65.813.69-19.08-52.140006.98-17.1-40.34-0.4-600.0-366.674.8-2.83-35.4812.889.47-11.315.85-8.12-20.951.913.2496.9112.5514.462.780.1-23.0825.012.740.00.00.5512.2412.243.536.016.012.65-25.98-21.66.74-8.8-6.39-3.390.596.09-0.74-535.29-221.740.00-100.0-100.0
24Q1 (19)6.42-11.331.11.0-56.14-54.954.56-11.11-43.630008.42-16.39-32.480.08119.51-80.04.94-12.41-34.2211.76-3.96-18.8117.25-5.38-16.631.851.0988.7810.9720.2952.570.13-18.7530.012.740.00.00.490.0345.453.330.0146.673.582.58-42.357.391.09-3.65-3.413.4-4.60.17525.0-94.240.00-0.982.16
23Q4 (18)7.241.8315.472.2814.0-5.395.13-32.59-39.2900010.07-14.66-27.66-0.41-144.09-146.595.64-27.13-34.812.25-21.04-31.5318.23-5.3-11.251.8322.8284.859.1237.9712.730.1633.3345.4512.740.00.00.490.0345.453.330.0146.673.49-11.2-39.937.31-5.680.41-3.53-11.01-6.01-0.04-105.33-101.610.003.910.89
23Q3 (17)7.1116.75-3.42.0-14.5314.947.61-1.330.0900011.80.85-10.270.93520.0-9.717.744.03-23.2115.516.85-32.219.25-3.99-8.071.4953.6149.06.61-14.27-42.470.1250.0-7.6912.740.00.00.490.0345.453.330.0146.673.9316.27-18.467.757.6423.21-3.1811.910.930.75426.09-53.420.00-4.67-7.1
23Q2 (16)6.09-4.09-30.722.345.41-21.217.71-4.732.4700011.7-6.17-4.80.15-62.5-65.127.44-0.93-12.5714.520.21-29.8420.05-3.094.590.97-1.02-1.027.717.23-30.730.08-20.0-20.012.740.00.00.49345.45345.453.33146.67146.673.38-45.57-11.057.2-6.1336.88-3.61-10.74-27.56-0.23-107.8-123.710.004.15-5.9
23Q1 (15)6.351.2811.212.22-7.88-39.188.09-4.2637.8200012.47-10.4238.710.4-54.5542.867.51-13.18-2.0914.49-19.01-27.2720.690.7325.470.98-1.01-1.017.19-11.12-26.930.1-9.09-9.0912.740.00.00.110.0120.01.350.0-52.136.216.88421.857.675.3689.38-3.262.1-66.332.9518.95483.120.00-2.21-11.28
22Q4 (14)6.27-14.817.732.4138.5120.58.4544.4460.0400013.925.8644.70.88-14.5654.398.65-14.1921.3217.89-21.821.3720.54-1.9133.380.99-1.0-1.08.09-29.59-30.560.11-15.38-8.3312.740.00.00.110.0120.01.350.0-52.135.8120.54754.417.2815.74105.65-3.33-3.74-146.672.4854.04470.150.00-4.32-54.37
22Q3 (13)7.36-16.2728.91.74-41.41135.145.850.52-1.5200013.157.028.671.03139.53635.7110.0818.4529.5622.8810.5722.3620.949.2344.911.02.0419.0511.493.23-2.630.1330.030.012.740.00.00.110.0120.01.350.0-52.134.8226.841083.676.2919.58164.29-3.21-13.43-14.641.6165.98148.940.00-3.44-59.0
22Q2 (12)8.7953.9444.332.97-18.63642.55.82-0.858.3800012.2936.7127.090.4353.57216.228.5110.955.5820.703.888.2319.1716.2554.470.98-1.0115.2911.1313.11-10.60.1-9.09-9.0912.740.00.00.11120.0120.01.35-52.13-59.73.8219.33422.035.2629.88138.01-2.83-44.392.080.97225.97123.830.00-1.81-58.24
22Q1 (11)5.71-1.89-37.463.6582.5324.425.8711.1720.780008.99-6.55-17.450.28-50.88180.07.677.576.6819.9212.8814.116.497.0859.480.99-1.016.479.84-15.54-26.180.11-8.33-15.3812.740.00.00.050.00.02.820.0-15.821.1975.0221.434.0514.4167.36-1.96-45.1922.83-0.77-14.9378.120.00-49.7-55.98
21Q4 (10)5.821.93-37.952.0170.2766.675.28-11.1132.660009.62-5.87-11.090.57307.14147.837.13-8.351.8617.65-5.63-4.1415.46.5756.031.019.0521.9511.65-1.27-19.930.1220.0-20.012.740.00.00.050.00.02.820.0-15.820.68238.78162.963.5448.7452.59-1.3551.7952.13-0.6779.6482.820.00-14.04-14.52
21Q3 (9)5.71-6.24-39.830.7485.0-74.485.9410.612.4100010.225.69-5.110.14137.84-62.167.78-3.470.5218.70-2.2-11.5414.4516.4456.890.84-1.181.211.8-5.2211.320.1-9.09-37.512.740.00.00.050.00.02.82-15.82-15.82-0.4958.4759.52.387.698.68-2.83.1119.54-3.2919.1629.850.00-1.63-5.51
21Q2 (8)6.09-33.3-38.790.4-53.49-93.15.3710.4917.760009.67-11.211.15-0.37-470.00.08.0612.125.3519.129.523.1612.4120.0241.670.850.01.1912.45-6.639.260.11-15.38-35.2912.740.00.00.050.00.03.350.00.0-1.18-20.4125.322.21-8.6821.43-2.89-13.7823.14-4.07-15.6223.780.003.5-38.72
21Q1 (7)9.13-2.67-13.30.86-28.33-91.374.8622.11-10.1700010.890.6540.880.1-56.52128.577.192.7141.2617.46-5.17010.344.7620.650.853.660.013.33-8.3882.850.13-13.33-35.012.740.00.00.050.00.03.350.0-6.16-0.989.2631.472.424.3110.5-2.549.9337.75-3.529.7436.120.00-2.34-40.34
20Q4 (6)9.38-1.1636.731.2-58.62-86.973.98-31.38-24.0500010.820.4614.980.23-37.84128.47.0-9.5614.3818.41-12.9109.877.174.220.82-1.2-4.6514.5537.26130.220.15-6.25-34.7812.740.00.00.050.00.03.350.0-6.16-1.0810.741.822.325.94-7.94-2.8218.9715.82-3.916.8412.360.00-4.97-50.79
20Q3 (5)9.49-4.6219.372.9-50.0-68.685.827.19121.3700010.7723.7921.690.37200.0186.057.7420.3716.0421.1414.0609.215.14-6.40.83-1.19-6.7410.618.5740.030.16-5.88-38.4612.740.00.00.050.00.03.350.0-6.16-1.2123.42-303.332.1920.33-34.04-3.487.450.0-4.6912.17-24.070.00-36.2-45.99
20Q2 (4)9.95-5.510.05.8-41.770.04.56-15.710.0000.08.712.550.0-0.37-5.710.06.4326.330.018.5400.08.762.220.00.84-1.180.08.9422.630.00.17-15.00.012.740.00.00.050.00.03.35-6.160.0-1.58-10.490.01.82-16.890.0-3.767.840.0-5.343.090.00.000.760.0

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