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)4.3-10.68.85.521.2336.670018.97-8.45-1.603.4227.1418.0338.875.46-14.150.7303.57-25.620.16-33.335.630.01.810.561.2-34.433.69-25.36.7-21.82-1.502.19-41.440.000
2022 (9)4.815.028.34-8.850.9100.00020.72-6.750.09-78.572.69-19.4612.98-13.636.36-16.54004.8-15.790.244.355.630.01.82.271.83-15.674.942.928.57-1.95-1.203.7425.930.000
2021 (8)4.5821.499.1518.680.4587.50022.2211.040.4203.34-7.9915.03-17.147.6236.31005.71.790.230.05.630.01.760.02.1731.524.8-7.878.741.27-1.8302.97-2.30.000
2020 (7)3.77-60.277.71-10.660.240.00020.01-1.19-0.1403.631.418.142.615.5914.55005.6566.670.230.05.630.01.7628.471.6543.485.21-27.038.63-10.66-2.1703.04-44.630.000
2019 (6)9.49218.468.6349.570.2400020.250.553.92170.343.58-15.7617.68-16.224.88-6.69000.8400.23-14.815.630.01.3711.381.150.07.1469.199.6646.36-1.6505.4972.10.000
2018 (5)2.98-34.225.7717.52000020.1416.821.45625.04.2531.1721.1012.285.237.8400000.27-27.035.630.01.231.651.150.04.2224.486.614.98-1.0303.1910.00.000
2017 (4)4.53-8.484.91-5.39000017.24-2.210.2-76.473.2431.7118.7934.694.852.7500000.37-2.635.630.01.218.041.150.03.39-11.495.74-5.9-0.4902.9-18.310.000
2016 (3)4.9539.445.1925.67000017.63-8.220.85-32.542.46-16.0413.95-8.524.721.0700000.3818.755.630.01.1212.01.150.03.830.526.12.52-0.2803.55-19.860.003.99
2015 (2)3.5572.334.1313.46000019.21-10.781.26-3.082.93-16.0515.25-5.914.67-11.5500000.32-15.795.630.01.014.941.150.03.8113.065.9510.590.62-10.144.439.110.000
2014 (1)2.06-26.953.640.00.84600.00021.531.511.32.363.4912.5816.2110.915.285.600000.38-17.395.630.180.8717.571.150.03.379.775.388.690.69165.384.0621.920.000
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)4.026.91-28.479.144.224.221.26-4.5520.00005.116.6811.82-0.1-150.068.754.4315.6729.1523.4912.3530.85.0-3.1-10.070.740.01.372.94-9.82-30.00.14-17.65-26.325.630.00.01.810.00.01.525.025.02.96-18.9-38.086.27-5.86-19.51-1.175.6511.361.79-25.73-48.270.0000
24Q1 (19)3.76-12.56-25.18.77-0.342.691.327.3246.670004.799.61-12.11-0.0494.0377.783.8311.99-11.7520.9116.02-4.625.16-5.49-4.270.741.37-2.633.26-8.68-28.820.176.25-19.055.630.00.01.810.00.561.20.0-34.433.65-1.08-23.326.66-0.6-20.62-1.2417.33-2.482.4110.05-32.110.0000
23Q4 (18)4.31.42-10.68.8-1.95.521.237.8936.670004.37-4.793.31-0.67-55.81-13.563.422.0927.1418.021.3438.795.46-4.04-14.150.73-2.6703.57-8.23-25.620.16-5.88-33.335.630.00.01.810.00.561.20.0-34.433.69-14.98-25.36.7-8.97-21.82-1.5-40.19-25.02.19-33.03-41.440.0000
23Q3 (17)4.24-24.56-11.118.972.283.221.148.5726.670004.590.44-5.36-0.43-34.38-714.293.35-2.33-6.9417.78-0.984.715.692.34-14.690.752.7403.89-7.38-22.510.17-10.53-26.095.630.00.01.810.00.561.20.0-34.434.34-9.21-21.097.36-5.52-19.47-1.0718.94-12.633.27-5.49-28.130.0000
23Q2 (16)5.6211.9538.088.772.69-0.231.0516.6740.00004.57-16.15-13.28-0.32-77.78-288.243.43-20.97-21.5117.96-18.07-10.215.563.15-19.770.73-3.9504.2-8.3-20.00.19-9.52-9.525.630.00.01.810.560.561.2-34.43-34.434.780.42-12.137.79-7.15-14.11-1.32-9.09-0.763.46-2.54-16.220.0000
23Q1 (15)5.024.3752.588.542.4-1.610.90.050.00005.4528.84-14.44-0.1869.49-140.04.3461.34-14.0621.9268.83-2.435.39-15.25-25.550.76004.58-4.58-16.270.21-12.5-4.555.630.00.01.80.02.271.830.0-15.674.76-3.64-9.338.39-2.1-8.61-1.21-0.837.633.55-5.08-9.90.0000
22Q4 (14)4.810.845.028.34-4.03-8.850.90.0100.00004.23-12.78-10.19-0.59-942.86-195.02.69-25.28-19.4612.98-23.55-13.636.36-4.65-16.540004.8-4.38-15.790.244.354.355.630.00.01.80.02.271.830.0-15.674.94-10.182.928.57-6.24-1.95-1.2-26.3234.433.74-17.825.930.0000
22Q3 (13)4.7717.229.978.69-1.1410.420.920.0200.00004.85-7.97-11.820.07-58.82-81.083.6-17.62-14.6916.98-15.09-5.566.67-3.75-4.030005.02-4.38-15.20.239.520.05.630.00.01.80.02.271.830.0-15.675.51.19.349.140.771.9-0.9527.4848.374.5510.1742.630.0000
22Q2 (12)4.0723.71-17.118.791.275.780.7525.0150.00005.27-17.27-10.680.17-62.22750.04.37-13.475.320.00-10.9714.516.93-4.285.480005.25-4.02-12.50.21-4.55-4.555.630.00.01.82.272.271.83-15.6710.915.443.62-0.559.07-1.22.14-1.310.029.194.134.8214.090.0000
22Q1 (11)3.29-28.17-18.168.68-5.1410.860.633.33150.00006.3735.244.260.45325.087.55.0551.215.0322.4649.4513.047.24-4.9924.830005.47-4.04-1.260.22-4.35-4.355.630.00.01.760.00.02.170.031.525.259.38-3.679.185.033.49-1.3128.4238.213.9432.6618.320.0000
21Q4 (10)4.5824.821.499.1516.2618.680.4550.087.50004.71-14.36-20.97-0.2-154.05-155.563.34-20.85-7.9915.03-16.4-17.187.629.6436.310005.7-3.721.790.230.00.05.630.00.01.760.00.02.170.031.524.8-4.57-7.878.74-2.561.27-1.830.5415.672.97-6.9-2.30.0000
21Q3 (9)3.67-25.25-28.747.87-5.29-31.330.30.025.00005.5-6.78-5.010.371750.0294.744.221.6933.9717.982.949.26.955.7832.130005.92-1.33796.970.234.55-4.175.630.00.01.760.00.02.1731.5231.525.03-8.042.658.971.017.81-1.840.5416.363.19-11.8818.150.0000
21Q2 (8)4.9122.14-42.378.316.13-15.890.325.000005.9-3.4439.480.02-91.67106.94.15-5.4739.2617.47-12.117.496.5713.2819.020006.08.3733.330.22-4.354.765.630.00.01.760.00.01.650.00.05.470.377.478.880.114.35-1.8512.742.123.628.7113.120.0000
21Q1 (7)4.026.63-53.587.831.56-19.610.240.000006.112.5251.990.24-33.331300.04.3920.9413.4419.879.4905.83.769.430005.54-1.07610.260.230.04.555.630.00.01.760.028.471.650.043.485.454.61-23.468.872.78-7.99-2.122.3-26.953.339.54-38.90.0000
20Q4 (6)3.77-26.8-60.277.71-32.72-10.660.240.00.00005.962.9417.090.36289.47250.03.6315.241.418.1510.2305.596.2714.550005.6748.48566.670.23-4.170.05.630.00.01.760.028.471.650.043.485.216.33-27.038.633.73-10.66-2.171.36-31.523.0412.59-44.630.0000
20Q3 (5)5.15-39.55-53.2711.4615.9953.410.24000005.7936.8815.8-0.1934.48-105.013.155.7-7.6216.471.3405.26-4.7125.540000.66-8.33-42.110.2414.29-4.05.630.00.01.760.028.471.650.043.484.9-3.73-33.698.32-2.23-16.04-2.2-16.4-65.412.7-15.62-55.450.0000
20Q2 (4)8.52-1.620.09.881.440.0000.0000.04.235.220.0-0.29-1350.00.02.98-23.00.016.2500.05.524.150.0000.00.72-7.690.00.21-4.550.05.630.00.01.7628.470.01.6543.480.05.09-28.510.08.51-11.720.0-1.89-13.170.03.2-41.280.00.0000.0

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