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)3.67-19.161.05-19.238.46214.50015.93-15.67-1.3903.9839.1624.9865.024.8-25.47006.2-52.010.07-30.013.220.32.85.660.02-33.336.11-27.698.93-19.69-0.0306.08-27.880.00-52.58
2022 (9)4.54-4.021.313.042.69-26.70018.89-21.01.49-50.832.86-44.6815.14-29.986.4418.60012.927.760.1-9.0913.180.612.6513.250.0350.08.45-4.0911.12-0.54-0.0208.43-3.990.010
2021 (8)4.7315.371.15-23.333.6715.770023.9118.723.03-15.65.17-9.4621.62-23.735.4366.560011.992.570.11-15.3813.10.232.3417.590.02-33.338.818.911.1810.58-0.0308.788.8-0.000
2020 (7)4.12.761.5-55.223.1733.190020.1414.433.59235.515.7147.5528.3528.943.266.890011.69-5.420.1362.513.070.771.995.850.0350.08.0953.2210.1140.81-0.0208.0753.710.000
2019 (6)3.9918.43.3570.922.380.420017.6-22.431.07-72.913.87-19.3821.993.943.05-40.780012.36140.940.080.012.975.191.8826.170.02100.05.28-25.427.18-16.32-0.0305.25-25.64-0.010
2018 (5)3.37-28.61.96180.02.37-0.840022.6917.383.9536.214.8-13.0421.15-25.925.1560.44005.133.220.08-11.1112.330.01.4924.170.010.07.0834.098.5832.2-0.0207.0633.97-0.000
2017 (4)4.725.120.7600.02.39-36.10019.3311.732.933.645.5232.0628.5618.193.214.9004.97-3.680.09200.012.330.01.222.450.0105.2828.786.4927.76-0.0105.2728.850.00-60.76
2016 (3)4.4921.680.1-90.653.7447.830017.317.612.1735.624.1838.8724.1618.083.06-34.75005.16-36.30.03-40.012.335.030.9819.51004.125.385.0824.21-0.0104.0925.080.01-39.44
2015 (2)3.69-0.811.07-8.552.53125.890014.710.821.6-32.773.01-14.2520.46-14.944.6930.28008.114.250.05-28.5711.740.00.8241.38003.27-11.624.09-4.44003.27-11.860.02-32.56
2014 (1)3.72-5.581.1767.141.12143.480014.5950.882.38140.43.5150.024.06-0.583.68.430.040.07.0943.810.0740.011.740.00.5820.83003.784.084.2871.20.0103.7184.580.0397.07
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)3.320.0-7.820.95-24.058.335.63-34.99-34.910005.926.8831.991.2313.79700.06.9727.6684.3936.4218.1230.634.22-5.8-16.440008.6560.4828.150.09-10.012.513.220.00.32.80.00.00.0350.050.07.1912.3414.3110.028.6810.11-0.0150.066.677.1812.5414.70.0011.2-59.26
24Q1 (19)2.75-25.07-31.081.2519.05212.58.662.36216.060004.6531.7362.020.29135.37128.165.4637.19134.3330.8323.4101.394.48-6.67-25.830005.39-13.06-59.140.142.8611.1113.220.00.32.80.05.660.020.0-33.336.44.75-13.759.223.25-8.62-0.0233.33-100.06.384.93-13.90.00-36.95-67.2
23Q4 (18)3.6712.58-19.161.0531.25-19.238.46-2.98214.50003.53-30.2410.66-0.82-224.24-110.263.98-25.0539.1624.98-26.6565.024.8-5.88-25.470006.2-9.09-52.010.07-12.5-30.013.220.00.32.80.05.660.020.0-33.336.11-12.09-27.698.93-8.5-19.69-0.03-200.0-50.06.08-12.39-27.880.00-29.08-52.58
23Q3 (17)3.26-8.94-16.410.833.33-55.568.720.81243.310005.0613.267.00.66430.0211.865.3140.4850.8534.0622.18105.815.10.99-27.860006.821.04-46.30.080.0-20.013.220.30.32.80.05.660.020.0-33.336.9510.49-21.119.767.25-14.98-0.0166.670.06.9410.86-21.140.01-18.08-39.51
23Q2 (16)3.58-10.28-37.190.650.0-78.958.65215.69339.090004.4755.75-27.08-0.280.58-116.03.7862.23-42.2927.8882.095.295.05-16.39-22.070006.75-48.82-46.60.08-11.11-20.013.180.00.02.85.665.660.02-33.33-33.336.29-15.23-33.019.1-9.81-24.61-0.03-200.0-200.06.26-15.52-33.260.01-10.46-34.09
23Q1 (15)3.99-12.117.260.4-69.23-70.372.741.86-31.160002.87-10.03-56.12-1.03-164.1-185.122.33-18.53-65.8915.311.11-45.136.04-6.21-3.3600013.192.0916.310.09-10.0-10.013.180.00.382.650.013.250.030.050.07.42-12.19-25.9510.09-9.26-18.56-0.0150.007.41-12.1-26.050.01-8.85424.9
22Q4 (14)4.5416.41-4.021.3-27.7813.042.695.91-26.70003.195.28-42.73-0.3933.9-172.222.86-18.75-44.6815.14-8.51-29.956.44-8.9118.600012.921.737.760.10.0-9.0913.180.00.612.650.013.250.030.050.08.45-4.09-4.0911.12-3.14-0.54-0.02-100.033.338.43-4.2-3.990.01-9.54577.44
22Q3 (13)3.9-31.58-4.181.8-36.8489.472.5428.93-29.440003.03-50.57-53.38-0.59-147.2-171.083.52-46.26-38.5716.55-37.49-29.77.079.166.3500012.70.476.720.10.0-9.0913.180.00.692.650.013.250.030.050.08.81-6.186.411.48-4.897.89-0.010.066.678.8-6.186.670.01-10.74962.33
22Q2 (12)5.753.2313.322.85111.11256.251.97-50.5-36.040006.13-6.274.431.253.3164.476.55-4.114.3126.48-5.119.326.483.6855.7700012.6411.464.980.10.0-9.0913.180.380.762.6513.2533.170.0350.00.09.39-6.29-3.7912.07-2.582.46-0.01066.679.38-6.39-3.60.01541.410
22Q1 (11)3.72-21.35-1.851.3517.3950.03.988.4517.750006.5417.419.361.21124.0732.976.8332.1114.2127.9029.094.516.2515.182.2200011.34-5.424.320.1-9.09-16.6713.130.230.462.340.017.590.020.0-33.3310.0213.7311.3312.3910.8212.430100.0100.010.0214.1211.71-0.00-33.95-432.21
21Q4 (10)4.7316.2215.371.1521.05-23.333.671.9415.770005.57-14.31-7.010.54-34.94-38.645.17-9.77-9.4621.61-8.19-23.85.4327.7666.5600011.990.762.570.110.0-15.3813.10.080.232.340.017.590.020.0-33.338.816.48.911.185.0810.58-0.030.0-50.08.786.428.8-0.00-63.39-220.13
21Q3 (9)4.07-19.0920.770.9518.75-60.423.616.8820.810006.510.7311.680.839.21-30.835.730.02.8723.54-2.79-22.114.252.1639.800011.9-1.16-3.640.110.0-15.3813.090.080.152.3417.5917.590.02-33.33-33.338.28-15.1614.6810.64-9.6815.15-0.030.00.08.25-15.2114.74-0.000-147.45
21Q2 (8)5.0332.7229.310.8-11.11-60.03.08-8.8810.390005.87-1.8427.330.76-16.48-26.925.73-4.1838.0724.22-9.28-1.094.1621.2827.2200012.0410.76-8.990.11-8.33-45.013.080.080.771.990.00.00.030.00.09.768.4462.1311.786.946.52-0.030.025.09.738.4762.710.00-100.0-100.0
21Q1 (7)3.79-7.562.430.9-40.0-74.293.386.6211.550005.98-0.1761.190.913.4193.625.984.7375.8826.70-5.8803.435.212.6900010.87-7.01-5.310.12-7.6971.4313.070.00.691.990.05.850.030.050.09.011.2556.5211.029.044.05-0.03-50.00.08.9711.1556.820.00-51.56107.85
20Q4 (6)4.121.662.761.5-37.5-55.223.176.3833.190005.992.9239.630.88-26.67877.785.712.5147.5528.37-6.1403.267.246.8900011.69-5.34-5.420.130.062.513.070.00.771.990.05.850.030.050.08.0912.0553.2210.119.4240.81-0.0233.3333.338.0712.2453.710.00-35.46117.46
20Q3 (5)3.37-13.37-2.322.420.0-31.232.986.81-36.730005.8226.2534.11.215.38287.15.5734.2243.9330.2223.4403.04-7.03-30.2800012.35-6.6530.270.13-35.085.7113.070.690.851.990.05.850.030.050.07.2219.9339.119.2414.9330.32-0.0325.00.07.1920.2339.340.00-37.14133.63
20Q2 (4)3.895.140.02.0-42.860.02.79-7.920.0000.04.6124.260.01.04121.280.04.1522.060.024.4800.03.27-2.10.0000.013.2315.240.00.2185.710.012.980.00.01.995.850.00.0350.00.06.024.70.08.045.10.0-0.04-33.330.05.984.550.00.00139.930.0

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