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)57.998.2122.350.99000090.99-35.143.51-23.1917.7-18.8419.4525.1217.62-27.1913.26-2.649.001.65-47.4527.880.014.853.055.15-33.5525.859.2145.850.07-6.24019.615.940.0410.47
2022 (9)53.59-0.1922.13-11.835.0000140.2854.394.57103.1121.8150.115.55-2.7824.2-10.013.62-1.16003.14-36.1827.88-0.1414.411.627.7518.8723.674.4645.825.67-5.16018.5125.150.04-56.88
2021 (8)53.69-0.0725.17.73000090.8648.882.2540.6214.5314.1415.99-23.3326.89142.9113.78-2.06004.92128.8427.92-0.1114.181.146.5210.1422.660.7143.362.17-7.87014.79-4.70.0836.69
2020 (7)53.73-19.423.35.912.500061.03-1.391.690.4812.7338.6720.8640.6311.076.5414.0784.16002.1539.6127.951.4914.020.575.9235.7822.5-6.0542.440.45-6.98015.52-12.810.06-0.89
2019 (6)66.662.6322.025.0000061.89-44.710.84-35.889.18-75.8514.83-56.3310.394.07.64-4.26001.5454.027.540.5113.940.944.362.3523.95-3.1142.25-1.26-6.15017.8-18.240.06-11.01
2018 (5)64.9510.5517.6-12.910000111.946.071.31907.6938.0260.2233.9651.049.99-14.327.982.76.001.0-18.0327.40.0713.810.074.26200.024.72-9.6842.790.47-2.95021.77-10.60.075.18
2017 (4)58.7521.1320.21-16.310000105.53-8.850.13-75.9323.73-14.7322.49-6.4611.66-20.737.77511.81001.2231.1827.38-0.0713.80.441.420.027.37-7.0942.59-4.57-3.02024.35-16.610.07391.79
2016 (3)48.5-15.5324.1539.60000115.77-7.320.54-80.2927.8322.6524.0432.3514.7138.641.27-7.97000.93-1.0627.40.4813.742.01.420.029.46-3.3144.63-1.63-0.26029.2-15.660.0125.05
2015 (2)57.425.5117.322.70000124.92-19.052.74-0.3622.69-7.0518.1614.8210.61-9.781.38-23.33000.94-8.7427.270.9613.472.121.420.030.472.7745.372.484.15-13.934.620.440.011642.51
2014 (1)54.4217.8214.141.00000154.31-19.492.75024.410.8315.8225.2311.76-12.431.8-45.45001.03-6.3627.01-30.813.190.01.42-58.1129.659.1744.271.194.821621.4334.4725.620.00-12.34
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)37.73-3.13-37.7616.17-6.59-27.949.00000017.046.5-22.860.771.32-16.311.42.24-31.7814.368.741.0815.11-6.21-16.4713.43-0.070.60-100.0-100.01.82-2.67-33.0927.880.00.015.131.891.896.2421.1721.1724.08-2.430.545.451.723.39-2.2927.360.5221.791.2119.990.0434.3139.84
24Q1 (19)38.95-32.83-28.917.31-22.55-47.0200000016.0-31.68-29.020.76-11.6315.1511.15-37.01-33.1513.20-32.130.5916.11-8.57-30.8613.441.36-1.19.00.001.8713.33-39.2927.880.00.014.850.03.055.150.0-33.5524.68-4.5314.4744.68-2.552.2-3.1549.5239.1921.539.7931.440.03-19.41-14.74
23Q4 (18)57.99-5.838.2122.35-0.580.9900-100.000023.422.05-28.790.86-19.63-24.5617.7-3.38-18.8419.456.6725.117.62-6.97-27.1913.26-2.14-2.649.00.001.65-30.38-47.4527.880.00.014.850.03.055.150.0-33.5525.853.289.2145.851.820.07-6.24-112.97-20.9319.61-11.275.940.0424.4510.47
23Q3 (17)61.581.5814.3522.480.18-27.200000022.953.89-42.831.0716.3-14.418.329.63-32.6518.2328.39-12.3718.944.7-28.6113.551.5-1.69.00.002.37-12.87-27.7427.880.0-0.0414.850.03.055.150.0-33.5525.034.4711.145.032.430.78-2.9349.488.7222.121.714.390.033.81-0.63
23Q2 (16)60.6210.6624.6822.44-31.31-25.8700000022.09-2.0-29.920.9239.39-2.1316.710.18-34.7514.208.21-36.0818.09-22.36-46.1813.35-1.77-3.129.0002.72-11.69-27.0827.880.0-0.0414.853.053.055.15-33.55-33.5523.9611.1312.6543.960.551.22-5.8-11.97-12.6218.1610.8712.660.03-18.11-6.7
23Q1 (15)54.782.22-7.6732.6747.6312.930-100.0000022.54-31.47-36.920.66-42.11-46.3416.68-23.52-26.1313.12-15.58-37.9423.3-3.72-22.1813.59-0.22-2.650003.08-1.91-27.5327.880.0-0.0714.410.01.627.750.018.8721.56-8.91-1.9643.72-4.582.41-5.18-0.391.7116.38-11.51-2.030.044.42-54.21
22Q4 (14)53.59-0.48-0.1922.13-28.34-11.835.00000032.89-18.0641.041.14-8.8200.021.81-19.8250.115.55-25.29-2.7924.2-8.78-10.013.62-1.09-1.160003.14-4.27-36.1827.88-0.04-0.1414.410.01.627.750.018.8723.675.064.4645.822.555.67-5.16-60.7534.4318.51-4.1925.150.0411.94-56.88
22Q3 (13)53.8510.76-0.9930.882.0223.0300000040.1427.3562.511.2532.9832.9827.26.2157.1320.81-6.343.4226.53-21.0743.0213.77-0.070.00003.28-12.0621.0327.890.0-0.1414.410.01.627.750.018.8722.535.921.2644.682.884.03-3.2137.6760.1219.3219.8536.060.03-2.53-60.22
22Q2 (12)48.62-18.05-15.3830.274.6326.1200000031.52-11.7836.920.94-23.5854.125.6113.4276.8622.225.0618.8833.6112.26147.3113.78-1.29-0.580003.73-12.2427.7427.89-0.04-0.1414.411.622.787.7518.8730.9121.27-3.27-3.6243.431.733.38-5.152.2834.9716.12-3.5913.920.03-59.81-57.38
22Q1 (11)59.3310.511.9228.9315.2613.900000035.7353.2280.361.23223.68296.7722.5855.459.1321.1532.233.8829.9411.34159.2213.961.31-0.070004.25-13.62121.3527.9-0.07-0.1114.180.01.146.520.010.1421.99-2.962.5242.69-1.553.12-5.2733.0425.7716.7213.0516.520.08-1.66-1.08
21Q4 (10)53.69-1.29-0.0725.10.07.7300-100.000023.32-5.5926.050.38-59.572.714.53-16.0614.1415.99-20.51-23.3226.8944.96142.9113.780.07-2.060004.9281.55128.8427.92-0.04-0.1114.180.01.146.520.010.1422.661.840.7143.360.952.17-7.872.24-12.7514.794.15-4.70.083.2636.69
21Q3 (9)54.39-5.34-6.4325.14.58-8.0600000024.77.352.940.9454.1129.2717.3119.5465.9620.127.668.9218.5536.593.2313.77-0.6581.420002.71-7.1913.3927.930.0-0.0714.181.141.146.5210.1410.1422.250.820.5442.952.242.07-8.05-1.64-7.0514.20.35-2.810.084.4430.15
21Q2 (8)57.468.395.4324.0-5.51-6.9800000023.0216.251.050.6196.7722.014.482.0459.1218.69-8.215.1513.5917.6653.2113.86-0.7982.370002.9252.0823.7327.930.0-0.1114.020.00.05.920.00.022.072.891.6142.011.470.82-7.92-11.552.9414.15-1.394.350.08-6.7322.96
21Q1 (7)53.01-1.34-9.4225.49.01-7.30-100.0000019.817.0877.830.31-16.220.014.1911.4798.7420.36-2.4011.554.3417.9813.97-0.7183.330001.92-10.71.0527.93-0.07-0.1114.020.00.575.920.035.7821.45-4.67-6.2141.4-2.450.58-7.1-1.72-0.4214.35-7.54-9.180.0835.8937.56
20Q4 (6)53.73-7.57-19.423.3-14.655.912.50000018.514.5532.810.37-9.763600.012.7322.0538.6720.8612.91011.0715.316.5414.0785.3884.160002.15-10.0439.6127.950.01.4914.020.00.575.920.035.7822.51.67-6.0542.440.860.45-6.987.18-13.515.526.23-12.810.06-1.68-0.89
20Q3 (5)58.136.66-16.1327.35.8123.5300000016.155.972.470.41-18.07.8910.4314.62-11.5418.4713.8209.68.236.677.59-0.13-0.780002.391.27174.7127.95-0.041.4514.020.00.575.920.035.7822.131.89-7.642.080.98-0.4-7.527.84-74.0714.617.74-25.570.06-1.33-3.91
20Q2 (4)54.5-6.870.025.8-5.840.0000.0000.015.2436.80.00.561.290.09.127.450.016.2300.08.87-9.40.07.6-0.260.0000.02.3624.210.027.960.00.014.020.570.05.9235.780.021.72-5.030.041.671.240.0-8.16-15.420.013.56-14.180.00.064.350.0

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