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)4.83-5.481.69428.120.1-23.080038.09-12.34-0.0702.782.587.3017.029.574.13001.44-5.880.06-25.08.490.01.6312.410.39-7.141.73-41.553.74-22.57-0.4501.28-50.190.229.04
2022 (9)5.11-15.950.32-11.110.13-60.610043.4510.061.753.152.7115.816.245.239.1913.46001.53-35.170.08-46.678.490.711.458.210.4213.512.9628.74.8320.15-0.3902.5736.70.207.4
2021 (8)6.0813.220.36-30.770.331550.00039.487.311.11-17.782.3434.485.9325.328.19.61002.3612.920.15-6.258.436.311.3410.740.37-9.762.33.144.024.15-0.4201.881.080.19-2.3
2020 (7)5.3718.810.52-41.570.02-97.060036.7918.911.35419.231.7456.764.7331.837.3916.75002.09-45.990.16-11.117.938.191.212.540.4124.242.2392.243.8644.03-0.3701.86148.00.1920.65
2019 (6)4.5210.510.8921.920.683.030030.94-0.10.2652.941.11-1.773.59-1.676.333.77003.8757.960.18-28.07.330.01.180.850.3313.791.16-2.522.681.52-0.4100.75-12.790.16-2.91
2018 (5)4.09-24.120.73-1.350.66-19.510030.97-1.780.17-39.291.13-7.383.65-5.76.16.46002.45-20.20.258.77.330.01.172.630.2911.541.19-11.852.64-4.0-0.3300.86-18.870.162.69
2017 (4)5.396.310.74-16.850.82-11.830031.530.80.2840.01.221.673.870.865.731.24003.07179.090.23-20.697.330.01.141.790.262500.01.350.02.7510.89-0.2901.06-2.750.16-5.07
2016 (3)5.07-23.990.89-11.00.9343.080031.28-8.160.201.2-18.923.84-11.715.66-9.73001.1-75.560.29-79.867.330.01.120.00.010.01.3517.392.488.77-0.2601.090.930.17-14.43
2015 (2)6.6742.831.0185.710.6535.420034.062.16-0.2801.48-3.274.35-5.316.27-10.81004.543.771.44-4.647.330.01.120.00.01-96.01.15-3.362.28-10.94-0.0701.08-8.470.20-10.18
2014 (1)4.679.370.35-2.780.4823.080033.3416.82-0.0301.5328.574.5910.067.0327.36003.13115.861.51-5.627.330.01.120.90.250.01.19-6.32.56-2.29-0.0101.18-0.840.2229.01
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
24Q3 (20)5.35-6.9614.560.44-33.33-65.080.090.0-10.00009.741.784.28-0.12-71.43-400.03.030.08.217.89-1.0410.1310.22-2.944.070001.39-0.71-4.790.060.020.08.581.061.060-100.0-100.00-100.0-100.00-100.0-100.03.58-3.5-8.91-0.3417.0715.0-0.34-128.1-122.520.29-0.8634.29
24Q2 (19)5.75-28.5731.880.66-67.1673.680.090.0-10.00009.570.63-2.74-0.07-275.0-250.03.030.3335.877.971.0444.9210.535.096.040001.4-2.1-6.040.060.00.08.490.00.01.630.00.00.4515.3815.381.62-7.95-13.833.71-1.85-4.63-0.412.3814.581.21-9.7-13.570.291.2134.44
24Q1 (18)8.0566.6773.492.0118.9391.430.09-10.0-40.00009.51-0.942.150.04122.22-55.563.028.6317.517.898.0733.9610.024.7-1.670001.43-0.69-4.670.060.0-14.298.490.00.01.630.012.410.390.0-7.141.761.73-42.33.781.07-23.33-0.426.67-10.531.344.69-49.810.2931.6342.05
23Q4 (17)4.833.43-5.481.6934.13428.120.10.0-23.080009.62.78-9.52-0.18-550.0-175.02.78-0.712.587.301.9217.029.57-2.554.130001.44-1.37-5.880.0620.0-25.08.490.00.01.630.012.410.390.0-7.141.73-9.42-41.553.74-4.83-22.57-0.45-12.5-15.381.28-15.23-50.190.221.679.04
23Q3 (16)4.677.11-7.521.26231.58193.020.10.0-82.460009.34-5.08-13.440.04300.0-91.492.825.56-8.797.1630.220.799.82-1.111.030001.46-2.01-23.160.05-16.67-50.08.490.00.01.630.012.410.390.0-7.141.911.6-28.733.931.03-13.82-0.416.67-11.111.517.86-34.910.22-0.758.31
23Q2 (15)4.36-6.03-29.790.38-63.81-11.630.1-33.33-81.820009.845.69-23.96-0.02-122.22-102.472.23-13.23-30.965.50-6.6-28.959.93-2.556.890001.49-0.67-26.960.06-14.29-50.08.490.00.01.6312.4112.410.39-7.14-7.141.88-38.36-14.933.89-21.1-4.66-0.48-26.32-26.321.4-47.57-23.50.226.946.81
23Q1 (14)4.64-9.2-19.31.05228.129.380.1515.38-65.910009.31-12.252.20.09-62.5-50.02.57-5.1724.765.89-5.611.710.1910.8810.160001.5-1.96-33.630.07-12.5-46.158.490.00.591.450.08.210.420.013.513.053.0422.984.932.0717.38-0.382.56-15.152.673.8924.190.201.056.49
22Q4 (13)5.111.19-15.950.32-25.58-11.110.13-77.19-60.6100010.61-1.672.310.24-48.94380.02.71-11.7315.816.24-12.215.29.19-5.4513.460001.53-19.47-35.170.08-20.0-46.678.490.00.711.450.08.210.420.013.512.9610.4528.74.835.9220.15-0.39-8.337.142.5710.7836.70.200.987.4
22Q3 (12)5.05-18.68-2.320.430.019.440.573.64171.4300010.79-16.6215.90.47-41.98213.333.07-4.9551.237.10-8.2137.349.724.6311.720001.9-6.86-23.390.1-16.67-23.088.490.00.711.450.08.210.420.013.512.6821.2719.114.5611.7614.86-0.365.2618.182.3226.7828.180.20-2.126.0
22Q2 (11)6.218.0-1.430.43-55.21-41.890.5525.0450.000012.9442.0425.750.81350.024.623.2356.831.847.7446.8425.99.290.439.810002.04-9.73-22.430.12-7.69-7.698.490.590.951.458.2119.830.4213.512.442.21-10.89-29.844.08-2.86-14.64-0.38-15.1511.631.83-14.88-32.720.206.6313.34
22Q1 (10)5.75-5.431.410.96166.679.090.4433.332100.00009.11-12.15-4.110.18260.0-33.332.06-11.9716.385.27-11.0913.589.2514.217.530002.26-4.24-36.870.13-13.33-7.148.440.126.431.340.010.740.370.0-9.762.487.83-0.84.24.481.94-0.3321.4319.512.1514.362.870.191.91-0.26
21Q4 (9)6.0817.613.220.360.0-30.770.3357.141550.000010.3711.392.270.05-66.67-85.292.3415.2734.485.9314.625.358.1-6.99.610002.36-4.8412.920.1515.38-6.258.430.06.311.340.010.740.370.0-9.762.32.223.144.021.264.15-0.424.55-13.511.883.871.080.19-0.34-2.3
21Q3 (8)5.17-17.9417.230.36-51.35-55.560.21110.0-77.170009.31-9.52-6.150.15-76.92-73.682.03-17.14-4.695.17-15.85-16.118.72.8419.670002.48-5.724.00.130.0-27.788.430.2415.011.3410.7410.740.37-9.76-9.762.25-28.5717.193.97-16.9512.15-0.44-2.33-2.331.81-33.4621.480.194.6620.55
21Q2 (7)6.311.11-29.050.74-15.91-36.210.1400.0-87.500010.298.3219.930.65140.74160.02.4538.4267.816.1532.4808.467.517.010002.63-26.5414.850.13-7.14-18.758.416.0514.731.210.000.410.003.1526.004.7816.0260.94-0.43-4.888.512.7230.14678.720.18-6.1711.1
21Q1 (6)5.675.5926.280.8869.23-15.380.020.0-97.180009.5-6.3116.560.27-20.5942.111.771.7240.484.64-1.8807.876.517.640003.5871.29-2.450.14-12.5-17.657.930.08.191.210.000.410.002.512.1104.126.7444.06-0.41-10.816.822.0912.37575.00.19-0.1818.69
20Q4 (5)5.3721.7718.810.52-35.8-41.570.02-97.83-97.0600010.142.2228.520.34-40.35183.331.74-18.3156.764.73-23.3107.391.6516.750002.094.5-45.990.16-11.11-11.117.938.198.191.210.02.540.410.024.242.2316.1592.243.869.0444.03-0.3713.959.761.8624.83148.00.1922.9720.65
20Q3 (4)4.41-50.340.00.81-30.170.00.9215.00.0000.09.9215.620.00.57128.00.02.1345.890.06.1700.07.270.550.0000.02.0-12.660.00.1812.50.07.330.00.01.2100.00.4100.01.9200.03.5419.190.0-0.438.510.01.49417.020.00.16-3.550.0

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