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)17.175.342.4-46.671.0000120.33-5.4816.9636.7719.28-3.7916.021.780.59-4.841.073.8840.0-10.433.32-2.9246.70.015.339.662.74-8.6758.8715.2376.9413.030.42-31.1559.2914.680.05-4.11
2022 (9)16.38.164.567.290000127.3-2.3512.4-11.1120.04-6.8315.74-4.590.6210.711.031.9844.665.013.42-5.046.70.013.9810.863.0-13.0451.0910.5668.079.310.6115.0951.710.610.051.84
2021 (8)15.07-0.072.69511.360.57-65.6600130.365.6113.95-6.8121.5111.9716.506.030.56-6.671.016.3242.5317.843.6-3.7446.70.012.6113.713.4515.046.219.1962.2710.390.53046.7411.660.05-1.58
2020 (7)15.0812.20.44-88.831.66730.000123.444.1214.9710.7219.210.0515.56-3.90.63.450.95-2.0636.09-9.093.74-3.1146.70.011.0913.863.0-7.1242.3220.5756.4117.35-0.46041.8619.120.05-3.46
2019 (6)13.4432.943.94-58.870.2300.000118.5614.1813.5211.0919.27.3816.19-5.950.5811.540.9724.3639.748.693.86282.1846.70.09.7414.193.231.8935.114.7448.0713.670.04035.1415.740.052258.88
2018 (5)10.11-4.89.58-32.060.05-16.6700103.847.3112.172.717.885.9217.22-1.290.5215.560.782.6326.791.41.01-2.8846.70.08.5316.213.170.030.5917.1642.2915.48-0.23030.3615.610.0010.63
2017 (4)10.6254.3614.164.140.060.00096.772.9411.85-8.2116.883.7517.440.790.45-4.260.765.5613.9512.51.0422.3546.7-3.437.3421.323.17-7.3126.119.3836.629.870.15-11.7626.269.230.00129.45
2016 (3)6.88-17.68.5987.960.060.00094.013.9112.91-2.7116.2714.0217.319.720.4720.510.72-36.2812.4529.440.850.048.360.06.0528.183.42-1.1623.8713.2933.3313.910.17-26.0924.0412.860.0082.39
2015 (2)8.358.874.57224.110.06-71.430090.476.0613.2734.0414.275.3915.77-0.630.395.411.13-1.741.97-61.750.850.048.360.04.7226.543.460.021.0717.5129.2616.430.23-8.021.317.160.00-61.59
2014 (1)7.67-20.61.41-5.370.2140.00085.313.09.912.1213.549.0215.87-3.520.37-2.631.1516.165.15-4.630.85347.3748.360.03.7330.883.46-1.9817.9314.3525.1313.860.2538.8918.1814.630.00-89.88
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)13.31-24.59-9.645.4125.014.890.5257.58-65.3300032.394.924.922.663.91-6.0119.1-3.440.0515.34-4.62-3.00.852.4125.00.97-11.01-7.6242.485.753.613.23-0.62-3.5846.70.00.017.010.010.962.740.00.052.985.29-5.6572.733.81-1.990.71.4594.4453.685.23-5.010.053.573.1
24Q2 (19)17.65-2.49-12.672.4-45.45-4.00.33-70.8000030.872.95.762.56-5.54-69.619.788.3215.6716.086.8414.450.8338.3310.671.090.930.9340.172.03-4.433.25-1.22-2.9946.70.00.017.0110.9610.962.740.00.050.32-18.29-5.6370.06-12.03-1.850.6915.097.1451.01-17.96-4.960.05-5.282.45
24Q1 (18)18.15.42-7.934.483.33100.01.1313.0000030.0-3.973.342.71-12.584.2318.26-5.294.8215.05-6.057.740.61.6915.381.080.931.8939.37-1.57-20.853.29-0.9-2.6646.70.00.015.330.09.662.740.0-8.6761.584.614.779.643.5112.690.642.86-23.0862.184.8714.150.052.62-4.43
23Q4 (17)17.1716.565.342.4-48.94-46.671.0-33.33000031.241.2-1.173.19.54-2.8219.281.0-3.7916.021.311.780.59-13.24-4.841.071.93.8840.0-2.44-10.433.32-0.9-2.9246.70.00.015.330.09.662.740.0-8.6758.874.8415.2376.943.6813.030.4216.67-31.1559.294.9214.680.052.43-4.11
23Q3 (16)14.73-27.123.34.788.0-37.331.50000030.875.76-3.082.83-66.39-7.2119.0911.646.2915.8212.5414.390.68-9.330.01.05-2.782.9441.0-2.45-4.383.350.0-2.6246.70.00.015.330.09.662.740.0-8.6756.155.3119.9574.213.9616.350.362.86-40.9856.515.2919.170.052.91-4.89
23Q2 (15)20.212.831.582.513.64-41.8600000029.190.55-9.328.42223.85156.7117.1-1.84-9.7614.050.58-2.580.7544.230.01.081.893.8542.03-15.59.453.35-0.89-3.1846.70.00.015.339.669.662.74-8.67-8.6753.32-0.6921.8571.381.017.540.35-55.13-47.7653.67-1.4720.80.05-11.64-4.89
23Q1 (14)19.6620.6123.112.2-51.11-23.3400-100.000029.03-8.16-8.282.6-18.5-9.7217.42-13.07-2.6313.97-11.252.570.52-16.138.331.062.914.9549.7411.3715.73.38-1.17-3.1546.70.00.013.980.010.863.00.0-13.0453.695.099.3570.673.828.460.7827.8747.1754.475.369.750.052.962.78
22Q4 (13)16.314.318.164.5-40.067.2900-100.000031.61-0.75-7.63.194.59-24.4120.0411.58-6.8315.7413.86-4.590.62-8.8210.711.030.981.9844.664.155.013.42-0.58-5.046.70.00.013.980.010.863.00.0-13.0451.099.1410.5668.076.739.310.610.015.0951.79.0310.610.051.591.84
22Q3 (12)14.26-7.16-8.777.574.42-39.4700-100.000031.85-1.06-4.383.05-7.01-12.3617.96-5.22-6.6513.83-4.16-7.730.68-9.3315.251.02-1.924.0842.8811.6727.663.44-0.58-5.2346.70.00.013.980.010.863.00.0-13.0446.816.9710.8263.785.029.40.61-8.96238.6447.426.7313.440.052.910.38
22Q2 (11)15.36-3.827.494.349.83-7.330-100.0-100.000032.191.710.093.2813.892.518.955.93-2.6714.435.9-5.460.7556.251.351.042.977.2238.4-10.6813.743.46-0.86-5.4646.70.00.013.9810.8610.863.0-13.04-13.0443.76-10.8812.960.73-6.810.780.6726.42044.43-10.4814.630.05-4.51-10.34
22Q1 (10)15.975.974.112.876.69-40.70.36-36.84-78.3100031.65-7.483.132.88-31.75-5.5717.89-16.83-2.5613.62-17.44-7.630.48-14.29-31.431.010.05.2142.991.0834.643.49-3.06-5.6846.70.00.012.610.013.713.450.015.049.16.258.265.164.649.570.530.0215.2249.636.1810.490.052.020.48
21Q4 (9)15.07-3.58-0.072.69-78.29511.360.57-65.87-65.6600034.212.76.114.2221.261.6921.5111.811.9716.5010.116.030.56-5.08-6.671.013.066.3242.5326.6217.843.6-0.83-3.7446.70.00.012.610.013.713.450.015.046.219.49.1962.276.8110.390.53220.45215.2246.7411.8211.660.050.14-1.58
21Q3 (8)15.639.3810.3812.39167.03358.891.670.0317.500033.313.582.493.488.75-22.6719.24-1.181.4814.98-1.8-2.80.59-20.275.360.981.035.3833.59-0.5-13.23.63-0.82-3.7146.70.00.012.610.013.713.450.015.042.248.9810.3258.36.3511.3-0.440-214.2941.87.849.570.05-8.08-2.08
21Q2 (7)14.29-6.843.484.64-4.132.21.670.6000032.164.7910.633.24.92-4.4819.476.0511.5115.263.4800.745.7123.330.971.045.4333.765.73-5.433.66-1.08-3.4346.70.00.012.6113.7113.713.4515.015.038.76-14.5915.4354.82-7.8215.00100.0-100.038.76-13.7115.290.057.015.25
21Q1 (6)15.341.721.524.841000.025.391.660.01560.000030.69-4.813.543.05-26.512.3518.36-4.42-0.5414.75-5.2300.716.677.690.961.055.4931.93-11.53-19.573.7-1.07-3.3946.70.00.011.090.013.863.00.0-7.1245.387.2319.1759.475.4216.49-0.460.0-1250.044.927.3117.840.05-0.08-3.58
20Q4 (5)15.086.512.20.44-83.7-88.831.66315.0730.000032.24-0.81.454.15-7.7818.5719.211.320.0515.560.9400.67.143.450.952.15-2.0636.09-6.74-9.093.74-0.8-3.1146.70.00.011.090.013.863.00.0-7.1242.3210.5220.5756.417.6917.35-0.46-228.57-1250.041.869.7219.120.05-0.37-3.46
20Q3 (4)14.162.530.02.7-40.530.00.400.0000.032.511.80.04.534.330.018.968.590.015.4200.00.56-6.670.00.931.090.038.78.40.03.77-0.530.046.70.00.011.090.00.03.00.00.038.2914.030.052.389.880.0-0.14-450.00.038.1513.470.00.05-1.210.0

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