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)12.24-28.50.45-18.180.58-6.450032.526.760.79011.6712.8635.895.712.0-20.95002.0-50.860.6808.930.01.440.03.63-14.180.5905.665.99-3.70-3.1100.0866.53
2022 (9)17.12-4.040.55-81.360.6255.00030.46-13.83-0.49010.34-12.333.951.782.53-15.380.0804.07-13.22008.930.01.4414.294.239.87-0.3305.34-22.5-3.630-3.9600.056.63
2021 (8)17.84-25.912.95-73.130.4-33.330035.3513.31.78011.794.3433.35-7.912.9920.56004.69159.12008.930.01.26-46.843.85-3.511.7806.8934.83-4.230-2.4500.0556.11
2020 (7)24.0817.3510.982.330.60.00031.25.12-3.85011.310.7836.225.392.4824.0001.81-25.21008.9312.472.374.413.99133.33-1.2405.11-47.16-3.850-5.0900.03198.06
2019 (6)20.524.3710.7323.190.630.430029.68-16.370.9650.010.2-27.3534.37-13.132.0-4.31002.42-19.87007.940.02.272.711.710.05.78.379.675.34-3.9901.71-38.490.010
2018 (5)19.6623.738.718.060.46109.090035.491.570.64540.014.04-11.6439.56-13.012.09-15.04003.0221.77007.94-2.462.210.451.710.05.264.579.182.8-2.4802.78-12.030.000
2017 (4)15.8927.128.06-16.390.2200034.94-24.650.1-87.9515.89-34.0745.48-12.52.46-9.56002.480008.14-2.162.24.271.710.05.03-8.558.93-4.18-1.8703.16-25.650.000
2016 (3)12.5-7.489.64-16.32000046.373.480.8318.5724.1-0.7851.97-4.122.7220.350000008.320.02.113.431.710.05.56.89.324.84-1.2504.25-35.990.000
2015 (2)13.51-9.0811.525.59000044.811.40.7024.298.8354.217.322.26-20.980000008.320.02.040.01.710.05.1511.718.896.341.49-54.156.64-15.520.000
2014 (1)14.863.5510.91-16.59000044.19-13.57-0.77022.32-6.9650.517.652.8615.320000008.320.02.042.01.710.04.61-17.538.36-10.013.25577.087.8629.490.000
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)12.08-0.25-23.450.450.012.50.50.0-70.060007.93.95-6.95-0.0765.0-130.4311.24-0.880.4534.510.91-7.392.4814.2910.710001.75-6.91-37.940.66-1.4920.08.930.00.01.525.565.563.71.931.93-0.28-171.79-250.04.94-9.52-0.8-2.863.3824.54-3.14-22.1818.860.080.3154.72
24Q1 (19)12.11-1.06-27.870.450.012.50.5-13.79-26.470007.6-9.639.04-0.20-66.6711.34-2.8313.8634.20-4.670.122.178.5-1.810001.88-6.0-53.120.67-1.4721.828.930.00.01.440.00.03.630.0-14.180.39-33.9160.05.46-3.538.76-2.9620.09.48-2.5717.3634.440.08-0.5655.8
23Q4 (18)12.24-18.02-28.50.450.0-18.180.58-65.27-6.450008.41-2.8918.620-100.0100.011.67-8.6112.8635.87-12.325.652.0-8.26-20.9500-100.02.0-25.37-50.860.680.008.930.00.01.440.00.03.630.0-14.180.590.0278.795.660.05.99-3.7-27.15-1.93-3.11-34.0521.460.0858.6566.53
23Q3 (17)14.93-5.39-12.330.4512.5-52.631.670.0240.820008.662.015.780.68195.65112.512.7714.129.4340.929.8114.722.18-2.68-4.800-100.02.68-4.96-37.090.6823.6408.930.00.01.440.00.03.630.0-14.180.59837.5427.785.6613.653.1-2.9123.228.2-2.3240.0530.750.05-2.222.55
23Q2 (16)15.78-6.02-11.00.40.0100.01.67145.59227.450008.4921.8111.420.23291.67192.011.1912.354.2937.269.0920.992.241.36-12.1600-100.02.82-29.68-35.620.550.008.930.00.01.440.00.03.63-14.18-14.18-0.0887.6983.674.98-0.8-3.86-3.79-15.9-6.16-3.871.284.680.051.016.27
23Q1 (15)16.79-1.932.130.4-27.27-77.780.689.6874.360006.97-1.69-15.62-0.1229.4169.239.96-3.68-15.9534.160.591.982.21-12.65-22.460-100.0-100.04.01-1.47-12.250.55008.930.00.01.440.014.294.230.09.87-0.65-96.97-147.15.02-5.99-22.77-3.279.92-0.31-3.921.01-108.510.056.2913.95
22Q4 (14)17.120.53-4.040.55-42.11-81.360.6226.5355.00007.09-5.21-24.25-0.17-153.12-13.3310.34-11.4-12.333.96-4.791.842.5310.48-15.380.08-20.004.07-4.46-13.220008.930.00.01.440.014.294.230.09.87-0.33-83.33-118.545.34-2.73-22.5-3.63-14.5114.18-3.96-18.21-61.630.05-2.316.63
22Q3 (13)17.03-3.95-17.290.95375.0-88.690.49-3.92-18.330007.48-1.84-22.080.32228.039.1311.678.762.6435.6715.819.672.29-10.2-21.840.1-9.0904.26-2.74124.210008.930.00.01.440.014.294.230.09.87-0.1863.27-109.335.495.98-22.02-3.1711.227.29-3.3517.49-37.860.051.338.5
22Q2 (12)17.737.85-24.230.2-88.89-97.980.5130.77-15.00007.62-7.75-6.62-0.2535.9-183.3310.73-9.451.930.80-8.050.172.55-10.53-8.270.11-8.3304.38-4.16109.570008.930.00.01.4414.29-39.244.239.876.02-0.49-135.51-208.895.18-20.31-23.94-3.57-9.5116.39-4.06-115.96-6.280.058.39.63
22Q1 (11)16.44-7.85-30.221.8-38.98-82.690.39-2.5-35.00008.26-11.750.24-0.39-160.0-128.0611.850.516.7633.490.45-1.212.85-4.680.350.12004.57-2.56182.10008.930.00.01.260.0-46.843.850.0-3.511.38-22.47820.06.5-5.66-0.15-3.2622.9318.91-1.8823.2751.420.05-0.54-1.52
21Q4 (10)17.84-13.36-25.912.95-64.88-73.130.4-33.33-33.330009.36-2.54.46-0.15-165.22-131.9111.793.694.3433.342.52-7.942.992.0520.560004.69146.84159.120008.930.00.01.260.0-46.843.850.0-3.511.78-7.77243.556.89-2.1334.83-4.232.98-9.87-2.45-0.8251.870.05-0.656.11
21Q3 (9)20.59-12.01-9.348.4-15.15-24.190.60.00.00009.617.657.990.23-23.33105.4611.377.9812.4632.525.78-4.522.935.418.620001.9-9.09-1.040008.930.0-0.781.26-46.84-46.843.85-3.51-3.511.93328.89212.877.043.3851.72-4.36-2.11-3.07-2.4336.3959.090.052.3947.28
21Q2 (8)23.4-0.6815.219.9-4.81-5.170.60.00.00008.16-0.9722.710.3-78.42114.2910.53-5.1413.5930.74-9.32-5.252.78-2.1124.660002.0929.01-1.420008.930.0-0.782.370.00.03.990.00.00.45200.0-81.936.814.61-23.05-4.27-6.2213.21-3.821.29-57.20.05-2.72370.14
21Q1 (7)23.56-2.1613.8710.4-5.28-9.010.60.00.00008.24-8.0422.991.39195.74656.011.1-1.7723.233.90-6.3902.8414.5245.640001.62-10.5-27.030008.930.012.332.370.04.413.990.0133.330.15112.1-97.256.5127.4-30.89-4.02-4.425.19-3.8723.97-419.830.0557.67363.69
20Q4 (6)24.086.0317.3510.98-0.92.330.60.00.00008.960.7920.430.47111.16113.6411.311.7710.7836.226.3302.480.424.00001.81-5.73-25.210008.93-0.7812.472.370.04.413.990.0133.33-1.2427.49-121.755.1110.13-47.16-3.858.983.51-5.0914.31-397.660.03-6.22198.06
20Q3 (5)22.7111.827.2711.086.131.00.60.00.00008.8933.6814.27-4.21-3107.14-1603.5710.119.06-8.9234.064.9802.4710.7631.380001.92-9.43-24.110009.00.013.352.370.04.413.990.0133.33-1.71-168.67-131.24.64-47.57-50.9-4.2314.02-31.37-5.94-144.44-362.830.03226.830
20Q2 (4)20.31-1.840.010.44-8.660.00.60.00.0000.06.65-0.750.00.14156.00.09.272.890.032.4500.02.2314.360.0000.02.12-4.50.0000.09.013.210.02.374.410.03.99133.330.02.49-54.310.08.85-6.050.0-4.92-16.040.0-2.43-300.830.00.01-4.050.0

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