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)2.27-28.392.55-9.250.53488.890010.48.220.15-73.213.34-8.2432.12-15.211.910.05.66-4.553.56-5.570.0620.05.263.950.12100.00.484.350.38-35.590.98-12.5-0.730-0.3500.075.86
2022 (9)3.172.592.81-8.470.09200.0009.61-10.690.5627.273.64-12.2937.88-1.791.9120.135.93208.853.771078.120.0525.05.060.00.06200.00.46253.850.5918.01.1272.31-0.5700.0200.061077.36
2021 (8)3.0914.873.0752.740.030.00010.7653.50.44144.444.1523.8838.57-19.291.592.581.9220.750.32-8.570.040.05.060.00.0200.130.00.5177.780.65109.68-0.60-0.100.0116.04
2020 (7)2.698.472.0118.240.030.0007.018.680.18800.03.3534.047.7923.31.55-4.911.5912.770.35-5.410.040.05.060.0000.1318.180.18800.00.31138.46-0.320-0.1400.00-5.51
2019 (6)2.4813.761.7-12.820.030006.45-3.590.0202.5-13.7938.76-10.591.63-18.911.41-8.440.3700.040.05.06-2.5000.110.00.0200.130-0.850-0.8300.004.43
2018 (5)2.1823.161.958.3300006.69-9.47-0.5502.9-1.0243.359.332.01-9.871.54-6.67000.04300.05.190.00.0100.110-0.540-0.420-0.440-0.9800.000
2017 (4)1.77-33.711.8100.000007.39-2.890.1202.930.039.652.982.2318.621.65-6.25000.0105.19-24.8900000.1200.120-0.270-0.1500.000
2016 (3)2.67-23.710.9-10.000007.614.97-1.7602.9322.0838.5016.311.88-15.71.76-16.5900006.910.00000-1.720-1.7200.05-92.96-1.6700.000
2015 (2)3.5103.491.0-57.8100007.25-7.64-0.4802.4-19.7333.10-13.092.2316.152.11-8.66000.01-50.06.91-9.080000-0.470-0.4700.7122.410.2400.000
2014 (1)1.72-41.892.374.4100007.85-40.12-2.0402.99-0.9938.0965.351.92-31.432.310000.02-93.947.60.00000-2.080-2.0800.581350.0-1.500.000
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)2.1616.13-10.742.35-11.326.820.530.0152.380002.89-10.824.570.03-25.0-57.142.66-16.09-11.6322.52-20.14-24.351.46-17.05-25.511.14-0.87-80.343.572.0-1.920.060.0-14.295.361.91.90.1416.6716.670.7352.0852.080.08-80.95-74.190.95-7.774.4-0.576.5621.92-0.49-157.89-16.670.072.454.86
24Q1 (19)1.86-18.06-37.372.653.9215.220.530.0253.330003.240.035.00.04500.0100.03.17-5.090.9628.20-12.18-12.791.76-7.85-9.741.15-79.68-80.483.5-1.69-5.660.060.050.05.260.03.950.120.0100.00.480.04.350.4210.53-31.151.035.1-8.85-0.6116.44-17.31-0.1945.71-311.110.07-0.154.01
23Q4 (18)2.27-5.02-28.392.554.08-9.250.5396.3488.890003.2432.7910.58-0.01-116.67-103.853.346.37-8.2432.123.2-15.121.91-3.050.05.66-2.25-4.553.56-0.28-5.570.06-14.2920.05.260.03.950.120.0100.00.480.04.350.382.7-35.590.981.03-12.5-0.73-58.7-28.07-0.35-288.89-1850.00.07-0.995.86
23Q3 (17)2.39-1.24-21.382.4511.361.240.2728.57800.00002.445.17-0.810.06-14.29-40.03.144.324.3231.124.530.391.970.51-12.835.79-0.17355.913.57-1.921090.00.070.0-22.225.260.03.950.120.0100.00.480.04.350.3719.3515.620.976.5914.12-0.4636.99-35.29-0.0978.57-350.00.073.534.4
23Q2 (16)2.42-18.52-31.052.2-4.35-0.90.2140.0600.00002.32-3.3320.830.07250.040.03.01-4.1413.5829.77-7.9315.831.960.51-9.685.8-1.53353.123.64-1.891074.190.0775.0-22.225.263.953.950.12100.0100.00.484.354.350.31-49.1840.910.91-19.4722.97-0.73-40.38-46.0-0.42-566.67-50.00.071.622.09
23Q1 (15)2.97-6.312.772.3-18.15-16.970.1566.67400.00002.4-18.093.90.02-92.31-85.713.14-13.74-22.6632.34-14.54-8.881.952.0927.455.89-0.67194.53.71-1.591096.770.04-20.00.05.060.00.00.060.0200.00.460.0253.850.613.39-4.691.130.8943.04-0.528.77-116.670.09350.0-77.50.061.631142.71
22Q4 (14)3.174.282.592.8116.12-8.470.09200.0200.00002.9319.11-2.980.26160.0100.03.6420.93-12.2937.8422.06-1.81.91-15.4920.135.93366.93208.853.771156.671078.120.05-44.4425.05.060.00.00.060.0200.00.460.0253.850.5984.3818.01.1231.7672.31-0.57-67.655.00.02200.0120.00.06-2.361077.36
22Q3 (13)3.04-13.3915.152.429.01-14.180.030.00.00002.4628.12-19.610.1100.0-50.03.0113.58-34.4231.0020.6-35.372.264.1529.891.27-0.78-34.20.3-3.23-9.090.090.0125.05.060.00.00.060.0200.00.460.0253.850.3245.45-13.510.8514.8666.67-0.3432.054.05-0.0292.8694.590.071.231079.71
22Q2 (12)3.5121.4579.082.22-19.86-9.760.030.00.00001.92-16.88-37.050.05-64.29-68.752.65-34.73-27.9925.70-27.58-40.492.1741.8333.951.28-36.0-34.020.310.0-6.060.09125.0125.05.060.00.00.06200.000.46253.85253.850.22-65.62-21.430.74-6.3380.49-0.5-108.3326.47-0.28-170.030.00.061137.011255.25
22Q1 (11)2.89-6.4743.782.77-9.7731.280.030.00.00002.31-23.5140.850.147.69333.334.06-2.1724.9235.49-7.9-17.561.53-3.772.682.04.1710.50.31-3.12-8.820.040.00.05.060.00.00.020.000.130.00.00.6428.0433.330.7921.54216.0-0.2460.045.450.4500.0225.00.01-3.7110.25
21Q4 (10)3.0917.0514.873.078.8752.740.030.00.00003.02-1.3165.930.13-35.0143.334.15-9.5923.8838.53-19.66-19.371.59-8.622.581.92-0.5220.750.32-3.03-8.570.040.00.05.060.00.00.020.000.130.00.00.535.14177.780.6527.45109.68-0.618.92-87.5-0.172.9728.570.01-2.1616.04
21Q3 (9)2.6434.6918.922.8214.6364.910.030.00.00003.060.3352.240.225.0566.674.5924.7332.6647.9611.04-6.431.747.4123.41.93-0.5242.960.330.0-5.710.040.00.05.060.00.00.02000.130.00.00.3732.14-22.920.5124.39-16.39-0.74-8.8217.78-0.377.511.90.0116.316.11
21Q2 (8)1.96-2.49-10.52.4616.5936.670.030.000003.0585.9846.630.16366.67-68.03.6813.2338.3543.190.345.871.628.7213.291.947.1844.780.33-2.94-8.330.040.00.05.060.00.00000.130.00.00.28133.33-37.780.4164.0-29.31-0.68-54.5528.42-0.4-25.020.00.000.63-0.79
21Q1 (7)2.01-25.28-6.072.114.9817.220.030.000001.64-9.8949.09-0.0680.0-50.03.25-2.9971.9643.05-9.9201.49-3.87-5.11.8113.8431.160.34-2.86-5.560.040.00.05.060.00.00000.130.018.180.12-33.33700.00.25-19.35177.78-0.44-37.553.68-0.32-128.5767.010.001.34-5.35
20Q4 (6)2.6921.178.472.0117.5418.240.030.00.00001.82-9.4516.67-0.3-1100.0-1400.03.35-3.1834.047.79-6.7701.559.93-4.911.5917.7812.770.350.0-5.410.040.00.05.060.00.00000.130.018.180.18-62.5800.00.31-49.18138.46-0.3264.4462.35-0.1466.6783.130.00-2.09-5.51
20Q3 (5)2.221.3712.121.71-5.02.40.03000002.01-3.3712.920.03-94.0-84.213.4630.0828.1551.2625.6401.41-1.4-23.781.350.75-6.250.35-2.7800.040.00.05.060.0-2.50000.130.018.180.486.67860.00.615.17281.25-0.95.26-28.57-0.4216.035.380.00-0.63-1.82
20Q2 (4)2.192.340.01.80.00.0000.0000.02.0889.090.00.51350.00.02.6640.740.040.8000.01.43-8.920.01.34-2.90.00.360.00.00.040.00.05.060.00.0000.00.1318.180.00.452350.00.00.58544.440.0-0.950.00.0-0.548.450.00.00-3.990.0

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