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)9.3462.722.95-52.421.02-21.540013.05-30.99-3.7103.69-46.0528.28-21.833.92-9.050.010.015.425.710.040.020.2810.942.442.520.050.0-0.4502.03-66.94-0.050-0.500.000
2022 (9)5.74-15.096.269.861.300018.91-23.780.56-82.56.8417.7336.1754.464.31-0.460.01012.25-15.220.04-33.3318.280.02.3815.530.050.03.72-36.526.14-22.86-0.0503.67-36.830.000
2021 (8)6.76-29.83.6530.82000024.8120.323.27.385.8157.4523.4230.864.33156.210014.45-2.890.060.018.28-0.442.0617.050.050.05.869.947.9611.48-0.0505.8110.040.000
2020 (7)9.6324.12.79-6.38000020.62-23.372.98-39.183.69-19.7817.904.691.69-40.490014.88-8.540.06-14.2918.361.721.7638.580.0525.05.33-21.737.14-12.07-0.0505.28-21.890.000
2019 (6)7.7638.322.98-12.87000026.911.824.9-2.974.6-14.6617.09-16.182.84-12.620016.27-20.870.0716.6718.0513.241.2764.940.040.06.81-0.738.125.87-0.0506.76-0.880.000
2018 (5)5.61-14.483.42151.47000026.4329.695.05114.895.3946.4720.3912.943.252.850020.5610.840.0650.015.942.440.7745.280.04100.06.8674.557.6770.82-0.0406.8275.320.000
2017 (4)6.5630.161.36-21.841.400020.383.822.35-20.883.68-5.1518.06-8.653.16-5.110018.559.50.040.015.560.00.53120.830.0203.934.244.4911.97-0.0403.893.730.000
2016 (3)5.0473.791.74-33.33000019.6329.492.9756.323.8811.1719.77-14.143.33-2.060016.944.250.040.015.5613.250.24380.0003.7780.384.0187.38-0.0203.7578.570.000
2015 (2)2.915.542.61-26.693.1694.870015.1628.041.9171.433.4940.7323.029.913.42.410016.2521.630.04-20.013.743.850.050002.09375.02.14386.360.010.02.1366.670.000
2014 (1)2.51-13.153.56-5.570.39-84.940011.8400.702.4819.2320.9503.3263.551.62-0.6113.3640.930.05150.013.230.000000.4400.4400.0100.4500.000
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)9.29-14.9324.032.89-11.08-11.620.76-36.13-43.70002.9765.0-17.04-0.9610.2810.283.4334.51-33.431.3842.02-4.033.46-15.82-17.6200-100.015.13-2.211.250.040.00.020.280.00.01.98-18.85-18.850.050.00.0-2.03-33.55-250.370-100.0-100.0-0.0420.00.0-2.07-31.85-258.020.0000
24Q1 (19)10.9216.928.333.2510.17-39.021.1916.67-15.00001.8-37.5-45.62-1.0711.57-27.382.55-30.89-51.5222.10-21.85-31.14.114.85-3.750-100.0-100.015.470.4522.290.040.00.020.280.00.02.440.02.520.050.00.0-1.52-237.78-152.780.96-52.71-81.92-0.050.0-25.0-1.57-214.0-155.280.0000
23Q4 (18)9.34-27.4862.722.9521.9-52.421.02-32.0-21.540002.88-12.2-30.94-1.21-101.67-365.383.691.1-46.0528.2811.09-21.833.92-11.11-9.050.010.00.015.4-17.8725.710.040.00.020.280.010.942.440.02.520.050.00.0-0.45-160.0-112.12.03-37.15-66.94-0.05-25.00.0-0.5-170.42-113.620.0000
23Q3 (17)12.8871.96207.42.42-25.99-61.031.511.11200.00003.28-8.38-30.06-0.643.93-1400.03.65-29.13-49.7225.45-22.16-25.994.415.06.010.010.0-50.018.7537.8743.680.040.0-20.020.280.010.942.440.02.520.050.00.00.75-44.44-81.113.23-15.67-49.53-0.040.00.00.71-45.8-81.930.0000
23Q2 (16)7.49-25.6953.83.27-38.65-2.391.35-3.57200.00003.588.16-15.37-1.07-27.38-3666.675.15-2.09-16.432.701.9522.574.2-1.64-9.290.010.0-50.013.67.51-0.370.040.0-20.020.280.010.942.442.522.520.050.00.01.35-53.12-66.333.83-27.87-40.53-0.040.00.01.31-53.87-67.00.0000
23Q1 (15)10.0875.6173.25.33-14.0344.841.47.6900003.31-20.62-43.13-0.84-223.08-202.445.26-23.1-23.4432.07-11.3315.874.27-0.93-10.480.010.0-66.6712.653.27-12.460.040.0-33.3320.2810.9410.942.380.015.530.050.00.02.88-22.58-33.025.31-13.52-17.16-0.0420.00.02.84-22.62-33.330.0000
22Q4 (14)5.7436.99-15.096.2-0.1669.861.3160.000004.17-11.09-34.54-0.26-550.0-144.076.84-5.7917.7336.175.1854.524.313.61-0.460.01-50.0012.25-6.13-15.220.04-20.0-33.3318.280.00.02.380.015.530.050.00.03.72-6.3-36.526.14-4.06-22.86-0.05-25.00.03.67-6.62-36.830.0000
22Q3 (13)4.19-13.96-50.476.2185.37104.280.511.1100004.6910.87-29.69-0.04-233.33-104.447.2617.8637.2434.3928.9155.644.16-10.1537.750.020.0013.05-4.4-13.860.050.00.018.280.00.02.380.015.530.050.00.03.97-1.0-24.676.4-0.62-13.28-0.040.020.03.93-1.01-24.710.0000
22Q2 (12)4.87-16.32-52.073.35-8.9719.640.45000004.23-27.32-29.030.03-96.34-96.16.16-10.3333.0526.68-3.6230.114.63-2.9474.720.02-33.33013.65-5.54-7.770.05-16.670.018.280.00.02.3815.5335.230.050.00.04.01-6.74-14.136.440.47-0.62-0.040.020.03.97-6.81-14.070.0000
22Q1 (11)5.82-13.91-43.03.680.8238.350000005.82-8.630.00.8238.98-12.776.8718.2461.6527.6818.2438.724.7710.16111.060.030014.450.0-4.620.060.020.018.280.00.02.060.017.050.050.00.04.3-26.6210.546.41-19.4712.46-0.0420.020.04.26-26.6810.940.0000
21Q4 (10)6.76-20.09-29.83.6520.0730.820000006.37-4.516.030.59-34.44-37.235.819.8357.4523.415.9430.814.3343.38156.2100014.45-4.62-2.890.0620.00.018.280.0-0.442.060.017.050.050.00.05.8611.29.947.967.8611.48-0.050.00.05.8111.310.040.0000
21Q3 (9)8.46-16.73-14.723.048.57-10.060000006.6711.9125.610.916.88-2.175.2914.2546.9422.107.7625.773.0213.9664.1300015.152.36-4.110.050.0-16.6718.280.00.272.0617.0517.050.050.00.05.2712.8520.057.3813.8919.03-0.050.00.05.2212.9920.280.0000
21Q2 (8)10.16-0.49-12.112.85.260.720000005.962.4127.350.77-18.0992.54.638.9439.4620.502.7734.152.6517.2629.2700014.8-2.31-7.50.050.0-16.6718.280.01.51.760.00.00.050.00.04.6720.0534.586.4813.6822.73-0.050.00.04.6220.3135.090.0000
21Q1 (7)10.216.029.22.66-4.6620.910000005.826.0113.230.940.028.774.2515.18-6.5919.9511.502.2633.73-1.7400015.151.81-10.930.05-16.67-16.6718.28-0.441.51.760.038.580.050.025.03.89-27.028.965.7-20.1716.56-0.050.00.03.84-27.279.090.0000
20Q4 (6)9.63-2.9224.12.79-17.46-6.380000005.493.392.430.942.1791.843.692.5-19.7817.901.8501.69-8.15-40.4900014.88-5.82-8.540.060.0-14.2918.360.711.721.760.038.580.050.025.05.3321.41-21.737.1415.16-12.07-0.050.00.05.2821.66-21.890.0000
20Q3 (5)9.92-14.1979.063.3821.5885.710000005.3113.46-18.810.92130.0-21.373.68.43-31.1717.5714.9401.84-10.24-32.600015.8-1.25-3.480.060.00.018.231.220.941.760.038.580.050.025.04.3926.51-30.546.217.42-18.74-0.050.0-25.04.3426.9-30.890.0000
20Q2 (4)11.5623.640.02.7826.360.0000.0000.04.68-8.950.00.4-45.210.03.32-27.030.015.2900.02.05-10.870.0000.016.0-5.940.00.060.00.018.010.00.01.7638.580.00.0525.00.03.47-2.80.05.287.980.0-0.050.00.03.42-2.840.00.0000.0

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