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)6.9361.163.85-6.10.85-9.570026.56-17.59-2.1607.2636.2127.3365.298.05-37.937.54-0.791.2613.510013.760.00.2321.057.30.14-2.1805.35-32.19-8.620-10.800.00-79.3
2022 (9)4.3-38.754.1-32.790.94526.670032.23-22.510.4-78.615.33-50.8816.54-36.6112.9715.497.613.261.1148.00013.760.00.1907.2927.890.41-78.197.893.95-7.950-7.5400.01-42.8
2021 (8)7.02-22.946.112.130.150.00041.596.921.87010.8529.9426.0921.5411.2366.376.714.350.75-16.670013.760.0005.70.01.8807.5956.49-8.690-6.8100.01-17.62
2020 (7)9.1152.095.44-7.80.150.00038.9-28.03-2.5408.35-35.6221.47-10.556.75-38.586.433.540.9-14.290013.76-1.291.64-80.025.70.0-2.4904.85-33.92-7.10-9.5900.02-31.62
2019 (6)5.99-43.115.9-13.740.150.00.24054.05-20.35-3.67012.979.7324.0037.7710.99-24.16.21-14.581.05-12.50013.940.08.210.05.7-6.86-6.5707.34-33.39-6.420-12.9900.02-50.82
2018 (5)10.53-43.056.8415.150.150.00067.86-11.47-3.29011.82-4.2117.428.1914.4811.997.27-8.091.2-11.110013.940.08.210.616.12-4.82-3.31011.02-27.4-5.70-9.0100.05-8.95
2017 (4)18.49-28.445.941.190.15-50.00076.65-8.370.54-74.7712.34-23.5916.10-16.6112.9324.457.91-8.771.35-9.40013.94-19.988.162.776.4344.170.59-86.5915.18-9.64-6.120-5.5300.059.56
2016 (3)25.846.475.8700.30.00.4083.652.452.14-71.6616.15-7.2419.31-9.4610.39-11.658.67-1.031.49-16.760017.420.07.9410.434.46655.934.4-67.3816.8-21.02-6.430-2.0300.0511.32
2015 (2)24.27-3.73000.37.140081.6513.517.554.1417.417.0721.32-5.6711.7629.668.763.551.79-14.350017.420.07.1911.30.59-30.5913.4931.121.2720.85-4.4609.03-6.910.04-2.48
2014 (1)25.212.94000.28366.670071.939.377.2540.516.2620.1822.619.899.0738.478.4619.662.09-11.810017.420.06.468.570.85844.4410.2927.1917.624.56-0.5909.733.980.0416.23
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)5.18-18.436.154.03.9-22.330.58-20.55-38.30008.7712.5847.150.33120.0162.2610.8227.2984.0134.0316.0540.567.68-3.64-24.197.860.647.521.05-7.8964.0600013.760.00.00.230.00.05.12-29.86-29.860.48123.65129.275.836.0-1.02-7.973.047.86-7.4926.9327.210.0032.05-63.92
24Q1 (19)6.35-8.3763.243.850.0-17.20.73-14.12-22.340007.790.6545.610.15125.42113.048.517.0853.7129.327.2347.937.97-0.99-29.787.813.582.761.14-9.5231.0300013.760.00.00.230.021.057.30.00.14-2.036.88-174.325.52.8-18.4-8.224.64-1.36-10.255.09-15.820.00-26.57-81.27
23Q4 (18)6.9313.6161.163.85-25.24-6.10.85-9.57-9.570007.743.226.47-0.59-591.6719.187.262.6936.2127.34-3.5865.358.05-4.96-37.937.54-1.44-0.791.26215.013.5100013.760.00.00.230.021.057.30.00.14-2.18-43.42-631.715.35-10.98-32.19-8.62-6.42-8.43-10.8-12.27-43.240.00-47.56-79.3
23Q3 (17)6.125.031.755.150.018.390.940.00.00007.525.849.330.12122.64-7.697.0720.243.6728.3617.1560.848.47-16.39-42.697.654.653.380.4-37.5-70.1500013.760.00.00.230.021.057.30.00.14-1.527.32-233.336.012.04-30.28-8.16.36-2.79-9.626.51-42.730.00-29.03-70.16
23Q2 (16)4.8825.45-18.265.1510.75-4.10.940.01466.670005.9611.4-37.72-0.5353.91-171.625.886.33-29.5824.2122.1323.0110.13-10.75-29.857.31-3.824.130.64-26.44120.6900013.760.00.00.2321.0521.057.30.140.14-1.64-121.62-262.385.89-12.61-30.62-8.65-6.66-4.59-10.29-16.27-41.740.00-31.45-63.51
23Q1 (15)3.89-9.53-44.674.6513.41-26.540.940.0526.670005.35-12.58-44.73-1.15-57.53-542.315.533.75-37.1619.8219.85-4.1411.35-12.49-15.747.60.09.040.87-21.6222.5400013.760.00.00.190.007.290.027.89-0.74-280.49-134.586.74-14.58-14.03-8.11-2.01-0.37-8.85-17.37-48.990.01-18.85-49.65
22Q4 (14)4.3-7.13-38.754.1-5.75-32.790.940.0526.670006.12-10.79-51.31-0.73-661.54-212.315.33-21.85-50.8816.54-6.21-36.6112.97-12.2515.497.62.713.261.11-17.1648.000013.760.00.00.190.007.290.027.890.41-64.04-78.197.89-8.473.95-7.95-0.898.52-7.54-11.87-10.720.01-24.42-42.8
22Q3 (13)4.63-22.45-39.244.35-18.99-23.820.941466.67526.670006.86-28.32-35.340.13-82.43-84.886.82-18.32-29.8417.63-10.4-29.9114.782.3534.857.45.4113.51.34362.0769.6200013.760.00.00.190.007.290.027.891.1412.87-6.568.621.5324.57-7.884.723.79-6.747.163.30.01-13.2-28.36
22Q2 (12)5.97-15.08-31.935.37-15.17-1.290.06-60.0-60.00009.57-1.14-1.340.74184.6280.498.35-5.11-9.4419.68-4.82-21.2814.447.253.457.020.728.330.29-59.15-65.0600013.760.00.00.190-88.417.2927.8927.891.01-52.8147.428.498.2962.96-8.27-2.35-3.38-7.26-22.2228.330.01-5.42-24.8
22Q1 (11)7.030.14-28.346.333.7715.090.150.00.00009.68-22.9911.140.26-60.0620.08.8-18.8915.0320.68-20.74-1.9713.4719.9586.826.973.878.060.71-5.33-17.4400013.760.00.000-100.05.70.00.02.1413.83184.257.843.2963.33-8.087.02-7.02-5.9412.7841.130.01-7.82-23.81
21Q4 (10)7.02-7.87-22.946.16.8312.130.150.00.000012.5718.4730.670.65-24.42198.4810.8511.6329.9426.093.7121.5411.232.4666.376.712.914.350.75-5.06-16.6700013.760.00.000-100.05.70.00.01.8854.1175.57.599.6856.49-8.69-6.11-22.39-6.812.328.990.01-5.34-17.62
21Q3 (9)7.62-13.11-8.965.714.962.70.150.00.000010.619.3819.890.86109.76228.369.725.4223.5125.160.6238.410.9616.4731.736.520.624.820.79-4.82-15.9600013.760.00.00-100.0-100.05.70.00.01.22157.28164.896.9232.8226.74-8.19-2.38-12.04-6.9731.1924.160.01-8.88-34.81
21Q2 (8)8.77-10.6-7.885.44-1.09-2.860.150.00.00009.711.376.710.41920.0178.859.2220.5220.0525.0018.5356.549.4130.51-1.166.480.476.230.83-3.49-15.3100013.760.00.01.640.00.05.70.00.0-2.1316.14-76.035.218.54-15.01-8.0-5.96-6.1-10.13-0.4-15.770.02-4.18-28.5
21Q1 (7)9.817.6830.85.51.1-10.710.150.00.00008.71-9.46-23.19-0.0592.4292.757.65-8.38-30.9621.09-1.7407.216.81-23.136.450.313.70.86-4.44-14.8500013.760.00.01.640.0-80.025.70.00.0-2.54-2.0165.064.8-1.03-27.82-7.55-6.34-3.85-10.09-5.2130.610.02-0.33-24.57
20Q4 (6)9.118.8452.095.44-2.16-7.80.150.00.000-100.09.628.7-31.38-0.661.491.498.356.1-35.6221.4718.106.75-18.87-38.586.433.383.540.9-4.26-14.2900013.760.0-1.291.640.0-80.025.70.00.0-2.49-32.4562.14.85-11.17-33.92-7.12.87-10.59-9.59-4.3526.170.02-25.09-31.62
20Q3 (5)8.37-12.0869.785.56-0.71-3.810.150.00.000-100.08.85-2.64-35.12-0.67-28.858.227.872.47-37.3918.1813.8108.32-12.61-31.586.221.97-1.890.94-4.08-13.7600013.760.0-1.291.640.0-80.025.70.00.0-1.88-55.3768.085.46-10.93-31.92-7.313.05-28.25-9.19-5.0320.710.02-0.07-29.59
20Q2 (4)9.5226.930.05.6-9.090.00.150.00.0000.09.09-19.840.0-0.5224.640.07.68-30.690.015.9700.09.521.490.06.1-1.930.00.98-2.970.0000.013.760.00.01.64-80.020.05.70.00.0-1.2183.360.06.13-7.820.0-7.54-3.710.0-8.7539.820.00.021.090.0

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