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)42.2614.340.02-75.00.761.3300131.8-5.155.99-17.0429.99-23.9622.75-19.8325.41-16.930.352.940.49-60.482.23-0.8918.730.013.0210.810041.2610.9454.2810.8961.0610.0102.3210.380.03-4.54
2022 (9)36.9632.280.08-50.00.752.7400138.96-8.617.22-4.2439.44-16.628.38-8.7430.59-14.810.3425.931.24-37.692.250.918.730.011.7513.640037.1915.8948.9515.3755.51-8.7592.7-0.240.0314.73
2021 (8)27.94-8.420.16-50.00.73461.5400152.0513.017.5412.7147.299.7531.10-2.8935.9135.250.278.01.9979.282.230.918.730.010.3410.00032.0931.1942.4325.2760.8323.7992.9226.250.03-6.62
2020 (7)30.519.590.32-69.810.13550.000134.542.786.69395.5643.09-1.4232.03-4.0926.5525.650.25-3.851.11640.02.21-0.918.73-2.69.44.210024.4640.0933.8727.9149.1459.3973.652.410.03-20.13
2019 (6)27.8413.221.06-1.850.020.000130.9-3.241.3573.0843.711.7933.395.221.13-1.580.26-3.70.15-11.762.230.919.230.09.020.890017.468.4526.485.7530.8326.6148.2919.380.033.81
2018 (5)24.59-20.241.082.860.02000135.28-6.160.78-75.2442.946.0531.7413.0121.47-1.690.27-61.970.1702.21-0.919.230.08.943.590016.1-4.6225.04-1.8424.35-3.9140.45-4.190.035.04
2017 (4)30.83-9.01.05-6.250000144.16-5.953.151.6140.49-4.6228.091.4221.84-4.840.71-2.74002.230.919.230.08.633.730016.885.1725.514.6825.340.8442.222.530.03-4.37
2016 (3)33.88-11.981.12-22.760000153.2810.533.1-17.9942.456.3427.69-3.7922.9512.50.731.39002.210.4519.230.08.324.790016.055.1124.375.025.13-13.0141.18-6.750.036.4
2015 (2)38.49-9.581.45-33.180000138.68-12.083.78-5.7439.92-6.0328.796.8920.4-4.050.72166.67002.20.4619.23-18.07.945.310015.2724.7523.2117.3428.8944.2344.1636.850.03-30.62
2014 (1)42.573.482.1760.740000157.742.624.01-18.9942.488.3126.935.5521.2616.170.278.0002.190.023.450.07.547.10012.24-5.3419.78-0.9520.03144.2732.2752.720.04-13.83
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)37.95-7.08-11.230.0350.0-62.50.760.01.3300028.987.06-14.590.83-27.19-33.633.859.97-15.8228.3114.53-2.6919.93-6.52-24.620.360.0-5.260.11-63.33-87.362.250.00.918.730.00.014.118.378.3700038.143.147.5652.264.527.8278.9822.6812.97117.1215.5511.150.02-14.58-4.62
24Q1 (19)40.84-3.361.240.020.0-75.00.760.01.3300027.07-6.49-21.191.14500.037.3530.782.63-20.6324.728.63-11.4321.32-16.1-25.820.362.860.00.3-38.78-71.72.250.90.918.730.00.013.020.010.8100036.98-10.379.9950.0-7.8910.1864.385.443.89101.36-0.946.040.033.55-4.62
23Q4 (18)42.266.8314.340.02-75.0-75.00.761.331.3300028.95-16.26-10.090.19-94.89-83.7629.99-25.73-23.9622.75-23.9-19.8325.41-1.85-16.930.35-10.262.940.49-27.94-60.482.23-0.45-0.8918.730.00.013.020.010.8100041.263.310.9454.282.4910.8961.066.3910.0102.325.1310.380.03-2.21-4.54
23Q3 (17)39.56-7.4620.610.080.0-27.270.750.00.000034.571.89-8.43.72197.616.2540.380.42-14.6329.902.78-8.8125.89-2.08-12.590.392.6318.180.68-21.84-52.452.240.450.018.730.00.013.020.010.8100039.9412.6317.352.969.2615.6357.39-17.9110.0197.33-7.6312.890.0310.28-5.37
23Q2 (16)42.755.9740.580.080.0-27.270.750.00.000033.93-1.22-2.111.2550.6-18.340.213.69-7.2929.094.240.7926.44-8.0-19.760.385.5626.670.87-17.92-46.32.230.0-0.4518.730.00.013.0210.8110.8100035.465.4717.8148.476.8115.8269.9112.8129.53105.3710.2325.340.03-14.59-9.21
23Q1 (15)40.349.1539.250.080.0-52.940.750.01.3500034.356.68-0.030.83-29.06-37.5938.78-1.67-9.4327.91-1.672.7328.74-6.05-11.60.365.8820.01.06-14.52-41.442.23-0.89-0.4518.730.00.011.750.013.6400033.62-9.6-2.345.38-7.291.4161.9711.648.1595.593.124.230.033.6412.05
22Q4 (14)36.9612.6832.280.08-27.27-50.00.750.02.7400032.2-14.68-14.131.17-63.44-39.0639.44-16.62-16.628.38-13.44-2.3330.593.27-14.810.343.0325.931.24-13.29-37.692.250.450.918.730.00.011.750.013.6400037.199.2215.8948.956.8815.3755.516.4-8.7592.77.52-0.240.03-3.0614.73
22Q3 (13)32.87.8645.840.110.0-50.00.750.050.000037.748.89-13.723.2109.1513.8847.39.06-4.6832.7913.69.5629.62-10.11-12.390.3310.017.861.43-11.73-7.742.240.0-0.4418.730.00.011.750.013.6400034.0513.1224.9145.89.4421.8452.17-3.34-25.2986.222.56-11.20.035.7927.51
22Q2 (12)30.414.974.650.11-35.29-69.440.751.3597.3700034.660.87-17.51.5315.042.043.371.28-7.3128.866.242.9332.951.357.540.30.011.111.62-10.514.082.240.0-0.8818.730.00.011.7513.6413.6400030.1-12.5323.6641.85-6.4820.6753.97-5.81-1.6484.07-8.336.140.035.429.7
22Q1 (11)28.973.69-11.080.176.25-63.040.741.37174.0700034.36-8.37-12.991.33-30.731.5342.82-9.452.5427.17-6.514.7632.51-9.4714.920.311.1115.381.81-9.0518.32.240.451.3618.730.00.010.340.010.000034.417.2325.444.755.4721.4757.3-5.821.491.71-1.322.870.036.11-2.19
21Q4 (10)27.9424.23-8.420.16-27.27-50.00.7346.0461.5400037.5-14.27-7.541.92-31.6748.8447.29-4.79.7529.06-2.9-0.2135.916.2135.250.27-3.578.01.9928.3979.282.23-0.890.918.730.00.010.340.010.000032.0917.7231.1942.4312.8825.2760.83-12.8923.7992.92-4.2926.250.037.74-6.62
21Q3 (9)22.49-22.61-9.240.22-38.89-84.170.531.58733.3300043.744.12-2.372.8187.33-3.7749.626.05-1.829.936.73-13.6933.8110.3543.510.283.73.71.559.1531.362.25-0.441.8118.730.00.010.340.010.000027.2612.026.4437.598.3921.3869.8327.2658.1797.0922.5747.760.02-8.98-19.03
21Q2 (8)29.06-10.823.980.36-21.7444.00.3840.741800.000042.016.3816.151.514.5-44.0346.7912.0513.2128.048.12-5.4230.648.3133.740.273.85-6.91.42-7.19914.292.262.262.2618.730.00.010.3410.010.000024.34-11.339.7234.68-5.8629.2654.8716.2551.5379.216.1247.70.03-6.01-19.61
21Q1 (7)32.586.784.420.4643.75-56.190.27107.691250.000039.49-2.6449.361.311.55789.4741.76-3.0929.1325.93-10.94028.296.5560.470.264.0-10.341.5337.84992.862.210.0-0.4518.730.0-2.69.40.04.2100027.4412.1858.9836.848.7740.1347.2-3.9576.1974.641.4169.440.031.3-23.61
20Q4 (6)30.5123.129.590.32-76.98-69.810.13116.67550.000040.56-9.465.871.29-55.82230.7743.09-14.72-1.4229.12-16.02026.5512.6925.650.25-7.41-3.851.11-5.93640.02.210.0-0.918.730.0-2.69.40.04.2100024.4613.4540.0933.879.3627.9149.1411.359.3973.612.0152.410.03-6.57-20.13
20Q3 (5)24.785.723.121.39456.017.80.06200.0200.000044.823.8616.422.928.96122.950.5322.2613.6534.6816.96023.562.8425.790.27-6.90.01.18742.86686.672.210.00.4518.730.0-2.69.40.04.2100021.5623.7735.1730.9715.4324.0344.1521.9354.4265.7122.5247.530.03-9.63-7.46
20Q2 (4)23.44-24.870.00.25-76.190.00.020.00.0000.036.1736.80.02.681510.530.041.3327.80.029.6500.022.9129.950.00.290.00.00.140.00.02.21-0.450.018.73-2.60.09.44.210.0000.017.420.930.026.832.050.036.2135.160.053.6321.750.00.03-10.690.0

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