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)8.35-39.625.731.240.380.00048.13-14.450.56-40.4333.58-0.8369.7715.938.51-5.340.181700.00.09-81.250.34325.07.740.0004.24-12.945.03-0.989.27-6.83-2.0602.97-15.140.460.97
2022 (9)13.8364.065.66-23.920.38-43.280056.269.460.94-32.3733.8629.5360.1818.348.9916.60.010.00.48-7.690.08100.07.740.0004.871.885.08-5.49.95-2.07-1.5803.514.010.4667.6
2021 (8)8.43-30.397.443.330.67-58.640051.48.851.3912.126.14-1.450.86-9.417.7130.90.0100.52-7.140.04-20.07.740.0004.782.585.375.0910.163.99-2.303.073.020.275.13
2020 (7)12.11270.347.2-13.361.6228.570047.221.221.24-55.7126.518.8756.147.565.8931.47000.56-59.420.05-37.57.744.88004.6644.275.11-21.759.770.1-2.1302.98-28.710.26-4.02
2019 (6)3.27-6.038.31-9.971.26-35.050046.6519.652.8-2.124.3524.1752.203.784.4813.990.0101.3853.330.0814.297.3820.0003.2338.636.539.939.7618.02-2.3504.18-11.630.27734.52
2018 (5)3.48-14.919.2357.781.9412.140038.9928.382.8664.3719.610.4150.29-21.793.9370.13000.9-53.610.07-22.226.156.59002.337.875.9422.988.2718.31-1.2104.7325.80.030
2017 (4)4.094.075.852.631.73154.410030.372.391.74-0.5719.5314.5564.3111.872.31-3.35001.94-47.140.090.05.770.0002.169.094.835.926.996.88-1.0703.7619.750.000
2016 (3)3.9328.855.7-17.990.68-67.150029.66-9.441.75-49.5717.05-1.6257.488.632.39-15.25003.6700.09-30.775.770.35001.9820.734.56-1.36.544.47-1.4203.14-40.750.000
2015 (2)3.05-25.976.95357.242.0700032.753.123.4710.1617.339.4152.926.12.8276.2500000.13-31.585.752.13001.6424.244.6225.896.2625.450.68-25.275.315.720.000
2014 (1)4.12159.121.5285.37000031.7623.13.1515.3815.8444.049.8716.981.6-11.11002.0100.19-13.645.634.26001.3255.293.6723.994.9930.970.91333.334.5844.480.000
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)7.94-13.88-45.87.18-15.23-35.610.1-68.75-81.1300010.843.63-17.38-0.05-200.0-145.4535.771.940.8780.387.1621.648.7-0.68-0.80.16-5.881500.00.05-28.57-64.290.378.82311.117.740.00.00004.7812.7412.744.11-17.96-15.268.89-3.89-2.2-0.9926.1256.193.12-14.9920.460.46-0.280.27
24Q1 (19)9.2210.42-14.878.4747.8211.150.32-15.79-15.7900010.46-8.17-11.430.05171.43-81.4835.094.5-3.6375.017.5112.328.764.41-1.570.17-5.561600.00.07-22.22-81.580.340.0325.07.740.00.00004.240.0-12.945.011.01-6.369.250.54-9.49-1.3434.955.633.6726.55-6.620.460.151.15
23Q4 (18)8.35-38.69-39.625.73-44.641.240.38-19.150.000011.39-3.56-18.7-0.07-138.89-126.9233.58-3.97-0.8369.771.2515.938.39-6.36-6.670.18800.01700.00.09-25.0-81.250.34325.0325.07.740.00.00004.240.0-12.944.96-1.39-2.369.2-0.76-7.54-2.06-42.07-30.382.9-18.99-17.140.460.460.95
23Q3 (17)13.62-7.0343.8210.35-7.1728.890.47-11.3220.5100011.81-9.98-19.770.1863.6412.534.97-1.38-9.2668.914.27-1.958.962.17-0.880.02100.0100.00.12-14.29-67.570.08-11.11100.07.740.00.00004.240.0-13.825.033.715.679.271.98-4.24-1.4535.84-27.193.5838.22-1.10.46-0.060.03
23Q2 (16)14.6535.277.811.1546.33107.640.5339.4712.7700013.1211.09-6.150.11-59.26-59.2635.46-2.614.266.08-1.052.948.77-1.4611.580.010.00.00.14-63.16-66.670.0912.5125.07.740.00.00004.24-12.94-13.824.85-9.355.439.09-11.06-4.52-2.26-59.15-50.672.59-34.1-16.450.460.591.14
23Q1 (15)10.83-21.69-42.277.6234.6331.830.380.0-30.9100011.81-15.7-12.840.273.853.8536.417.5324.1466.7810.9622.398.9-1.015.890.010.00.00.38-20.83-19.150.080.060.07.740.00.00004.870.01.885.355.31-4.9710.222.71-1.92-1.4210.13-22.413.9312.29-12.080.45-0.040.12
22Q4 (14)13.8346.0464.065.66-29.51-23.920.38-2.56-43.2800014.01-4.8211.280.2662.5-46.9433.86-12.1429.5360.18-14.3618.348.99-0.5516.60.010.00.00.4829.73-7.690.08100.0100.07.740.00.00004.87-1.021.885.086.72-5.49.952.79-2.07-1.58-38.631.33.5-3.3114.010.46-0.4567.6
22Q3 (13)9.47-30.3256.798.0349.5323.540.39-17.02-63.2100014.725.2914.20.16-40.74-27.2738.5413.2524.070.289.4720.819.0415.0162.010.010.00.00.37-11.9-44.780.040.00.07.740.00.00004.920.02.934.763.48-4.039.681.68-0.62-1.1424.054.583.6216.7747.760.461.0469.09
22Q2 (12)13.59-27.5696.965.37-7.09-5.460.47-14.55-57.2700013.983.17-5.030.273.85-40.034.0316.0219.7864.2017.6415.87.862.3438.870.010.00.00.42-10.64100.00.04-20.00.07.740.00.00004.922.935.584.6-18.29-20.559.52-8.64-8.9-1.5-29.3138.023.1-30.65-8.010.45-0.4273.78
22Q1 (11)18.76122.54217.435.78-22.31-22.730.55-17.91-55.2800013.557.6320.980.26-46.9413.0429.3312.27.6754.577.30.087.68-0.3930.390.010.000.47-9.6234.290.0525.0-16.677.740.00.00004.780.02.585.634.845.4310.422.564.2-1.1649.5748.674.4745.645.130.4567.3275.3
21Q4 (10)8.4339.57-30.397.4414.463.330.67-36.79-58.6400012.59-2.33-13.890.49122.731533.3326.14-15.89-1.450.86-12.57-9.417.7138.1730.90.010.000.52-22.39-7.140.040.0-20.07.740.00.00004.780.02.585.378.275.0910.164.313.99-2.38.37-7.983.0725.313.020.270.435.13
21Q3 (9)6.04-12.46-41.476.514.44-24.331.06-3.64-10.1700012.89-12.4320.350.22-51.1122.2231.089.415.5458.174.93-4.835.58-1.41-11.850.010.000.67219.05-4.290.040.0-50.07.740.00.00004.782.582.584.96-14.34-2.179.74-6.790.21-2.51-3.724.922.45-27.30.820.273.850.19
21Q2 (8)6.916.75-24.095.68-24.06-11.111.1-10.57-45.2700014.7231.439.610.4595.65-50.5528.414.33.2755.431.67-11.185.66-3.928.640.01000.21-40.0-70.00.04-33.33-33.337.740.00.00004.660.00.05.798.4318.6510.454.59.54-2.42-7.0815.683.379.4267.660.260.45-0.44
21Q1 (7)5.91-51.2-34.917.483.89-4.961.23-24.07-46.0500011.2-23.3932.390.23666.6791.6727.242.759.0954.52-2.8805.890.051.410000.35-37.5-58.330.0620.0-14.297.740.04.880004.660.044.275.344.5-19.710.02.351.21-2.26-6.110.673.083.36-25.240.260.35-4.56
20Q4 (6)12.1117.34-5.697.2-16.18-13.361.6237.2928.5700014.6236.5128.130.03-83.33-90.3226.51-1.458.8756.14-8.1505.89-6.9531.4700-100.00.56-20.0-59.420.05-37.5-37.57.740.04.880004.660.044.275.110.79-21.759.770.510.1-2.1319.329.362.9822.63-28.710.26-4.29-4.02
20Q3 (5)10.3213.5347.858.5934.436.441.18-41.29-4.8400010.71-20.25-0.650.18-80.22-64.7126.9-2.22-2.9661.12-2.0606.3343.8610.2800-100.00.70.0-55.410.0833.330.07.740.04.880004.660.044.275.073.89-17.029.721.893.96-2.648.01-50.862.4320.9-44.270.273.192.89
20Q2 (4)9.090.110.06.39-18.810.02.01-11.840.0000.013.4358.750.00.91658.330.027.5110.170.062.4100.04.413.110.0000.00.7-16.670.00.06-14.290.07.744.880.0000.04.6644.270.04.88-26.620.09.54-3.440.0-2.87-13.440.02.01-51.210.00.26-3.70.0

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