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)41.38-28.6415.57670.797.1859.20092.38-2.76-5.81023.9925.3425.9728.8926.57.550.05-61.549.43-43.020.11-8.3357.24-15.2112.084.053.81-46.6417.04-14.7132.93-15.0-4.31012.73-19.790.000
2022 (9)57.99850.662.02-93.054.510.670095.0-14.684.62-39.4519.14-30.7520.15-18.8424.641.360.13-53.5716.55246.960.12-7.6967.51-0.0611.617.07.1414.6119.9817.3238.7413.54-4.11015.8774.40.000
2021 (8)6.147.729.0814.084.4895.6300111.3417.737.63027.644.0324.82-11.6424.31-2.950.28-99.294.7750.00.1344.4467.551.4710.850.06.23-7.9817.0392.034.1228.8-7.9309.1244.70.000
2020 (7)4.13113.9925.49-8.572.2914.50094.57-36.51-0.86026.57-14.3528.1034.9225.0516.7339.498.553.1800.09-71.8866.570.010.850.06.7751.128.87-26.2126.49-3.11-6.2302.64-49.710.000
2019 (6)1.93-93.7827.88-48.762.0-93.6900148.9616.68-6.89031.02-32.6120.82-42.2421.46-44.7336.380000.32-65.2266.570.010.850.04.4882.1112.02-42.5227.34-20.13-6.7705.25-68.050.00-99.37
2018 (5)31.05-30.9554.4142.731.720.0800127.6729.25-6.55046.0329.5936.050.2638.8370.08002.0300.92-4.1766.570.010.850.02.4621.1820.91-25.0534.23-16.06-4.48016.43-35.420.2678.98
2017 (4)44.973.5738.1310.4626.496.280098.78-4.78-12.26035.5219.1935.9625.1822.8311.800000.9662.7166.5729.0910.850.02.03448.6527.9-33.2940.78-23.11-2.46025.44-36.060.15-17.14
2016 (3)43.4248.0934.5295.1413.45000103.74-18.62-14.84029.8-15.3928.733.9720.42-1.6900000.595.3651.570.010.8510.710.370.041.82-30.6453.04-24.72-2.03039.79-35.150.18924.87
2015 (2)29.32-25.2817.6912.250000127.47-19.4110.49-53.3635.22-23.1227.63-4.5920.77-2.4900000.56-3.4551.570.09.829.80.370.060.29-7.7170.46-3.811.07-38.1561.36-8.50.02181.96
2014 (1)39.24126.4315.76-20.760000158.18-11.422.49-8.0545.813.8828.9617.2421.37.5800000.5816.051.574.997.5547.750.370.065.3335.4373.2536.381.73332.567.0637.870.01-24.66
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)17.12-61.96-59.7837.0572.49247.8913.92-2.18155.8800025.1331.71-0.63-0.07-333.3396.026.4223.34-3.1928.4923.56-14.7629.58.989.343.13-0.636160.00-100.0-100.00.111.11-9.0957.220.0-0.1212.080.00.04.2511.5511.5516.56-3.04-13.6232.89-0.24-6.19-4.33-10.183.7812.23-7.0-16.630.0000
24Q1 (19)45.018.77-20.4821.4837.96115.2314.2398.19160.6200019.08-15.312.750.03101.2101.5521.42-10.715.7323.06-11.2-2.4127.072.156.373.156200.03837.50.02-99.79-99.860.09-18.18-25.057.22-0.03-0.1212.080.04.053.810.0-46.6417.080.23-5.3732.970.12-10.43-3.938.823.6813.153.3-5.870.0000
23Q4 (18)41.383.04-28.6415.575.2670.797.18-3.3659.200022.53-13.2820.22-2.5-775.68-117.3923.99-17.525.3425.97-20.8928.9226.5-0.117.550.05150.0-61.549.43-0.84-43.020.1122.22-8.3357.240.0-15.2112.080.04.053.810.0-46.6417.04-12.79-14.7132.93-7.06-15.0-4.31-7.75-4.8712.73-18.08-19.790.0000
23Q3 (17)40.16-5.66-21.1214.838.973048.947.4336.5852.2500025.982.7336.450.37121.14-84.5829.086.5633.8232.83-1.7957.8226.53-1.6719.940.02-60.0-88.899.51-31.39-43.660.09-18.1828.5757.24-0.09-15.2112.080.04.053.810.0-46.6419.541.93-7.5235.431.06-11.18-4.011.11-7.5315.545.93-10.740.0000
23Q2 (16)42.57-24.7925.5410.656.710.855.44-0.3749.0400025.2936.19-13.92-1.759.33-181.0227.2934.7-13.6433.4341.4520.2126.986.015.140.05-37.5-76.1913.86-2.33-28.890.11-8.3337.557.290.0-15.1512.084.054.053.81-46.64-46.6419.176.22.3535.06-4.75-6.48-4.5-10.2941.5614.675.0133.00.0000
23Q1 (15)56.6-2.4402.669.98394.06-1.675.4621.06112.4500018.57-0.91-33.32-1.93-67.83-259.520.265.85-31.2123.6317.31-10.3325.453.29-3.530.08-38.46-66.6714.19-14.26-31.150.120.033.3357.29-15.14-15.1911.610.07.07.140.014.6118.05-9.66-1.136.81-4.984.19-4.080.7343.4913.97-11.9726.650.0000
22Q4 (14)57.9913.91850.662.02329.79-93.054.51-7.580.6700018.74-1.58-33.52-1.15-147.92-373.8119.14-11.92-30.7520.15-3.16-18.8424.6411.391.360.13-27.78-53.5716.55-1.95246.960.1271.43-7.6967.510.0-0.0611.610.07.07.140.014.6119.98-5.4417.3238.74-2.8813.54-4.11-10.4848.1715.87-8.8574.40.0000
22Q3 (13)50.9150.13774.740.47-95.55-98.274.8833.731.5400019.04-35.19-32.532.411.11-2.0421.73-31.23-21.9720.80-25.19-17.2622.12-13.8-11.910.18-14.29-66.6716.88-13.39299.050.07-12.5-22.2267.51-0.010.6611.610.07.07.140.014.6121.1312.8127.2139.896.418.37-3.7251.6951.2517.4157.8493.880.0000
22Q2 (12)33.91201.15472.810.564.04-59.913.6542.0211.2800029.385.496.912.1678.51-4.4231.67.314.6627.815.517.3925.66-2.732.80.21-12.5-99.5219.49-5.43383.620.08-11.11-33.3367.52-0.040.6711.617.07.07.1414.6114.6118.732.6332.2737.496.1120.01-7.7-6.65-1.1811.030.068.40.0000
22Q1 (11)11.2684.59110.0710.15-65.1-62.832.57-42.63-4.8100027.85-1.211.421.21188.1-51.4129.456.55-0.1426.366.18-8.3726.388.5212.690.24-14.29-99.4320.61332.08402.680.09-30.7728.5767.550.01.4710.850.00.06.230.0-7.9818.257.1660.6535.333.5521.91-7.228.95-9.0611.0321.21132.70.0000
21Q4 (10)6.14.8147.729.087.1914.084.4820.7595.6300028.19-0.112.10.42-82.86-66.1327.64-0.754.0324.82-1.27-11.6624.31-3.19-2.950.28-48.15-99.294.7712.7750.00.1344.4444.4467.550.721.4710.850.00.06.230.0-7.9817.032.5392.034.121.2528.8-7.93-3.93-27.299.11.34244.70.0000
21Q3 (9)5.82-1.6924.8927.133.012.533.7113.1182.7600-100.028.222.6918.122.458.418066.6727.851.0529.9625.14-2.922.1425.110.610.910.54-98.76-98.544.234.96178.290.09-25.0-64.067.070.00.7510.850.00.06.230.0-7.9816.6117.3117.9833.77.8733.52-7.63-0.26-5.838.9837.12090.240.000-100.0
21Q2 (8)5.9210.4532.7426.34-3.55-17.563.2821.4864.000-100.027.480.0716.592.26-9.243328.5727.56-6.547.2825.89-9.9815.5624.966.6258.4843.643.3422.214.03-1.7100.1271.43-57.1467.070.750.7510.850.00.06.23-7.98-7.9814.1624.6586.5631.247.823.92-7.61-14.955.356.5538.191555.560.000-100.0
21Q1 (7)5.3629.7877.4827.317.14-2.182.717.935.000027.46-0.5440.892.49100.81220.8729.4910.9929.5128.762.36023.41-6.5519.6842.236.9418.034.128.9300.07-22.22-75.066.570.00.010.850.00.06.770.051.1211.3628.0714.1728.989.414.64-6.62-6.269.194.7479.5578.20.000-100.0
20Q4 (6)4.13-11.37113.9925.495.72-8.572.2912.8114.50-100.0027.6115.57-25.71.244033.33375.5626.5723.9912.9728.1036.51025.0510.6416.7339.497.088.553.18109.2100.09-64.0-71.8866.570.00.010.850.00.06.770.051.128.8716.4-26.2126.494.95-3.11-6.2313.597.982.64543.9-49.710.00-100.0-100.0
20Q3 (5)4.664.48-45.4324.11-24.54-54.882.031.5-92.121.98-48.3023.891.36-30.630.03142.86101.2121.43-16.58-39.3620.58-8.13022.6443.75-31.2736.883.2801.520-91.720.25-10.71-60.3266.570.00.010.850.00.06.770.051.127.620.4-38.8925.240.12-9.18-7.2110.32-18.20.41191.11-93.560.0035.12-99.4
20Q2 (4)4.4647.680.031.9514.430.02.00.00.03.8300.023.5720.930.0-0.0796.60.025.6912.820.022.4100.015.75-19.480.035.71-0.20.0000.00.280.00.066.570.00.010.850.00.06.7751.120.07.59-23.720.025.21-0.280.0-8.04-10.290.0-0.45-116.920.00.00-14.620.0

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