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)26.2111.214.55.84000055.068.7711.293.213.449.5424.410.710.965.4914.893.694.03900.01.64-34.6624.870.013.898.61.980.015.9510.1531.828.79-0.44015.5112.150.09-5.86
2022 (9)23.576.0813.7-19.934.192.70050.6211.610.9431.4912.277.8224.24-3.3810.398.814.364.890.1150.02.51100.824.870.012.796.671.9847.7614.4817.2529.2513.9-0.65013.8333.370.09-11.18
2021 (8)22.22-0.0917.11-0.234.082300.00045.367.448.32-9.9611.3810.1625.092.549.55-14.0413.690.740.04-99.031.25-6.0224.870.011.999.61.3421.8212.35-20.5825.68-6.92-1.98010.37-27.020.100.53
2020 (7)22.24-8.1817.159.870.17-95.220042.22-5.469.242.6710.333.5124.479.4911.1129.3413.5913.164.122475.01.33-4.3224.870.010.948.961.10.015.55-2.3227.592.0-1.34014.21-12.930.106.59
2019 (6)24.222.1115.6135.743.5600044.6610.659.0-38.49.9811.7622.351.08.5914.3812.0121.310.16-95.431.39-9.1524.870.010.0417.151.10.015.92-18.5327.05-7.430.4-14.8916.32-18.440.105.38
2018 (5)23.7264.6111.5-30.3000040.36-1.0514.618.628.93-10.5222.13-9.577.518.219.9-11.053.540.01.537.7524.870.08.5718.531.10.019.5411.0929.2212.730.47113.6420.0112.350.09-8.58
2017 (4)14.41-31.6716.532.113.050.00040.798.4613.4512.749.9816.1824.477.126.9422.6111.132.492.5-60.321.42373.3324.870.07.2319.71.10.017.5918.2125.9217.710.22-92.2817.810.450.10-4.31
2016 (3)21.0923.2612.494.082.000037.6117.7211.93-1.498.59-14.5322.84-27.395.666.3910.8614.26.3-10.00.3-41.1824.870.06.0425.051.10.014.8815.5322.0217.072.85-20.8317.737.580.110.82
2015 (2)17.11100.3512.0-31.03000031.957.2112.1155.2610.0536.7331.4627.535.3211.539.51-47.787.000.51-21.5424.870.04.8319.261.10.012.8864.9218.8145.253.6928.5716.48101.960.1010.3
2014 (1)8.54-8.8617.48.75000029.8-4.187.832.887.35-6.2524.66-2.164.77-12.3218.215.5000.65-26.1424.876.744.0517.051.10.07.8114.5212.9513.80.3594.448.1616.570.09-9.26
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)25.74-5.68-2.2420.060.02.5600-100.000013.757.938.952.62-6.76-15.2112.845.5917.1522.423.518.1511.162.26.3915.05-0.26.214.00.003.98160.1370.8224.870.00.015.07.997.991.980.00.011.5715.1211.0428.5410.078.521.4965.56438.6413.0619.2730.860.114.0914.27
24Q1 (19)27.294.1211.7512.5-13.790.000-100.000012.74-22.559.262.8137.0717.5712.16-9.5210.1421.66-11.261.8510.92-0.366.2315.081.282.944.00.07900.01.53-6.71-36.2524.870.00.013.890.00.01.980.00.010.05-36.9937.6725.93-18.5111.860.9304.55232.3510.95-29.465.410.1019.461.47
23Q4 (18)26.213.8811.214.5-18.545.840-100.0-100.000016.4514.797.312.05-45.48-16.3313.441.669.5424.41-0.40.710.96-18.635.4914.892.623.694.00.03900.01.64-28.7-34.6624.870.00.013.890.08.61.980.00.015.9512.410.1531.825.828.79-0.44-375.032.3115.518.0812.150.09-3.84-5.86
23Q3 (17)25.23-4.180.417.8-8.720.560.14-96.66-96.500014.3313.558.073.7621.6811.2413.2220.6214.3624.5118.235.9413.4728.416.7414.512.44.014.0002.3-1.2993.2824.870.00.013.890.08.61.980.00.014.1936.1818.8430.0714.3312.580.16136.36366.6714.3543.7920.790.09-4.43-6.18
23Q2 (16)26.337.8210.7719.556.044.444.190.04.7500012.628.238.233.0929.298.810.96-0.722.8120.73-2.53-8.010.492.0410.5414.17-3.283.730-100.002.33-2.9287.924.870.00.013.890.08.61.980.00.010.4242.7421.7326.313.4612.73-0.4435.2955.569.9850.7631.840.09-7.57-7.11
23Q1 (15)24.423.617.6212.5-8.76-11.284.190.03.200011.66-23.9412.442.39-2.454.8211.04-10.028.6621.27-12.26-3.5410.28-1.063.3214.652.024.420.05-50.066.672.4-4.3890.4824.870.00.013.898.615.851.980.047.767.3-49.59-50.123.18-20.75-17.07-0.68-4.6251.776.62-52.13-49.920.1010.833.59
22Q4 (14)23.57-6.216.0813.7-22.6-19.934.194.752.700015.3315.614.432.45-27.51-28.7812.276.147.8224.244.78-3.410.39-17.678.814.362.944.890.10150.02.51110.92100.824.870.00.012.790.06.671.980.047.7614.4821.2717.2529.259.5113.9-0.65-983.3367.1713.8316.4133.370.09-4.17-11.18
22Q3 (13)25.135.72-0.7517.731.1121.324.00.0-2.6800013.2613.7225.093.3819.0133.611.568.4418.3223.132.671.1112.6232.98-0.0813.952.124.3400-100.01.19-4.03-5.5624.870.00.012.790.06.671.980.047.7611.9439.4929.526.7114.4918.5-0.0693.9497.1311.8856.9466.620.10-5.38-14.43
22Q2 (12)23.774.76-4.6513.5-4.19-7.854.0-1.482976.9200011.6612.4411.792.8424.56787.510.664.9212.9222.532.191.069.49-4.62-11.0613.66-2.64-2.50-100.0-100.01.24-1.59-1.5924.870.00.012.796.6716.911.9847.7680.08.56-41.49-52.2323.33-16.53-22.13-0.9929.7945.67.57-42.74-52.980.103.082.64
22Q1 (11)22.692.12-11.1914.09-17.65-17.844.06-0.492437.500010.37-29.367.572.28-33.7212.3210.16-10.728.7822.05-12.13-3.49.954.19-4.7814.032.481.890.03-25.0-99.271.260.8-1.5624.870.00.011.990.09.61.340.021.8214.6318.46-16.527.958.84-5.45-1.4128.790.013.2227.48-17.940.10-4.98-4.31
21Q4 (10)22.22-12.24-0.0917.1117.27-0.234.08-0.732300.000014.6838.4922.033.4435.9730.811.3816.4810.1625.099.672.549.55-24.39-14.0413.692.390.740.04-33.33-99.031.25-0.79-6.0224.870.00.011.990.09.61.340.021.8212.3533.95-20.5825.6813.93-6.92-1.985.26-47.7610.3745.44-27.020.10-7.670.53
21Q3 (9)25.321.568.2114.59-0.41-29.454.113061.542468.7500010.61.633.522.53690.6213.969.773.515.7622.882.6211.9412.6318.375.9613.37-4.577.220.06-98.53-98.561.260.0-3.0824.870.00.011.999.69.61.3421.8221.829.22-48.55-27.3422.54-24.77-8.86-2.09-14.84-72.737.13-55.71-37.890.1113.56.12
21Q2 (8)24.93-2.4310.7514.65-14.5819.980.13-18.75-95.8900010.438.215.760.32-84.24-82.89.441.0710.5422.30-2.3211.0910.672.11-0.3714.011.7412.714.07-0.491935.01.26-1.56-5.9724.870.00.010.940.00.01.10.00.017.922.2890.0329.961.3539.54-1.82-29.08-1010.016.1-0.0667.190.10-3.9-4.5
21Q1 (7)25.5514.88-1.0817.150.016.590.16-5.88-95.570009.64-19.87-11.82.03-22.81-20.089.34-9.58-9.6722.83-6.73010.45-5.9426.2113.771.3216.64.09-0.731945.01.28-3.76-4.4824.870.00.010.940.08.961.10.00.017.5212.67-4.8929.567.140.0-1.41-5.22-147.3716.1113.37-9.750.10-0.1815.18
20Q4 (6)22.24-4.96-8.1817.15-17.079.870.176.25-95.2200012.0317.488.282.6318.47748.3910.3322.393.5124.4719.73011.11-6.829.3413.598.9813.164.12-0.962475.01.332.31-4.3224.870.00.010.940.08.961.10.00.015.5522.54-2.3227.5911.562.0-1.34-10.74-435.014.2123.78-12.930.10-2.536.59
20Q3 (5)23.43.952.3220.6869.3718.170.16-94.94-95.4300-100.010.2413.65-10.962.2219.35-29.758.44-1.17-25.3120.441.84011.9211.359.1512.470.32-3.334.161980.001.3-2.99-6.4724.870.00.010.940.08.961.10.00.012.6934.57-18.5524.7315.18-7.45-1.21-705.0-301.6711.4819.21-29.050.112.1412.34
20Q2 (4)22.51-12.850.012.21-17.00.03.16-12.470.0000.09.01-17.570.01.86-26.770.08.54-17.410.020.0700.010.7129.350.012.435.250.00.20.00.01.340.00.024.870.00.010.948.960.01.10.00.09.43-48.810.021.47-27.370.00.2135.090.09.63-46.050.00.1015.90.0

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