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)4.651.0944.321.50.66407.6900156.1-18.140.26-93.113.45-1.038.6220.8915.81-30.97.588.613.58225.660.040.018.530.01.4336.192.56-25.585.5-11.729.49-11.39-3.502.0-40.480.016.11
2022 (9)4.614.7136.460.890.13-87.2500190.682.773.77-27.513.59-3.757.13-6.3522.88-22.046.98540.374.17427.850.040.018.5312.11.0598.113.440.886.2319.8110.7117.05-2.8703.36131.720.0126.78
2021 (8)4.016.3736.1424.111.02385.7100185.5429.975.2197.1414.129.887.61-15.4529.3562.071.0923.860.7931.670.04100.016.530.00.5351.433.4185.335.2197.149.15132.23-3.7501.4500.01-13.02
2020 (7)3.77-12.3329.12-0.030.21-69.5700142.76-14.881.751066.6712.85-8.619.007.3718.118.310.8817.330.6150.00.02-33.3316.530.00.352.941.848.241.751066.673.9479.91-3.730-1.9800.01-85.51
2019 (6)4.3-9.2829.13-2.440.69-18.8200167.722.190.15014.066.038.383.7616.725.490.750.00.24-74.190.03-25.016.530.00.340.01.79.680.150.02.197.35-3.30-3.1500.070.85
2018 (5)4.74-10.929.86-33.980.8570.000164.12-4.91-0.83013.2612.288.0818.0715.85-18.930.7519.050.93-33.570.040.016.530.00.3461.91.5517.420.15-91.892.04-39.64-2.110-1.9600.07-0.59
2017 (4)5.3243.7845.23-2.180.5150.000172.5928.671.26-61.4711.8131.516.842.2119.55-17.750.63-4.551.41172.730.04300.016.530.00.2101.320.01.85-13.153.38-2.03-1.5500.3-68.750.07-63.22
2016 (3)3.7-54.1546.2421.490.2-9.0900134.13-7.133.2708.98-20.466.69-14.3523.7732.280.66-2.940.11-65.620.010.016.530.0001.320.02.1303.451715.79-1.1700.9600.201.61
2015 (2)8.0780.5438.06-1.930.22-60.000144.434.16-1.97011.29-10.687.82-14.2517.97-33.170.68-9.330.32-28.890.010.016.530.00.1501.32-1.49-1.2900.19-93.470.46-62.9-0.8300.20-4.39
2014 (1)4.47-6.4938.8122.350.55-19.1200138.6618.971.53012.6431.539.1210.5626.8938.320.750.00.45-6.250.010.016.530.0001.34-2.191.5702.91234.481.24416.672.8100.216.22
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)5.945.51-12.2649.28.9729.410.8315.2880.4300042.8228.244.591.2420.39853.8514.956.71-0.869.685.418.9618.564.9213.937.59-0.13-0.5215.4916.0328.120.040.00.018.530.00.01.451.41.43.1924.6124.616.753.3727.1211.398.2722.47-1.7816.8250.964.9713.21195.830.00-86.87-87.65
24Q1 (19)5.6321.086.4345.151.9220.590.729.09148.2800033.39-15.77-9.511.03274.581816.6714.014.16-6.799.186.5612.6617.6911.89-2.917.60.26-1.1713.35-1.698.10.040.00.018.530.00.01.430.036.192.560.0-25.586.5318.735.8310.5210.85-1.22-2.1438.8624.114.39119.531.040.01-4.940.84
23Q4 (18)4.65-44.711.0944.32.7821.50.6620.0407.6900039.642.64-1.91-0.59-175.64-73.5313.45-12.94-1.038.62-12.5220.8915.81-7.54-30.97.58-1.048.613.5811.04225.660.040.00.018.530.00.01.430.036.192.560.0-25.585.5-9.54-11.729.49-5.76-11.39-3.5-62.04-21.952.0-48.98-40.480.013.716.11
23Q3 (17)8.4124.22-12.5843.113.3620.020.5519.57189.4700038.62-5.67-25.040.78500.0-49.3515.452.453.979.8510.8834.3317.14.97-28.337.660.3913.1512.231.16192.580.040.00.018.530.00.01.430.036.192.560.0-25.586.0814.5-7.0310.078.28-8.7-2.1640.59.623.92133.33-5.540.01-4.610.62
23Q2 (16)6.7727.9820.6838.021.554.650.4658.62-52.0800040.9410.95-26.350.13316.67-80.315.080.33-2.658.888.9915.6616.29-10.59-47.427.63-0.78563.4812.09-2.112528.260.040.00.018.530.00.01.4336.1936.192.56-25.58-25.585.31-13.945.999.3-12.68-2.0-3.63-28.72-23.471.68-49.85-18.840.017.2125.94
23Q1 (15)5.2915.01.7337.442.690.380.29123.08-71.5700036.9-8.69-14.5-0.0682.35-103.1415.0310.62.668.1514.357.518.22-20.37-41.367.6910.17586.6112.35196.161891.940.040.00.018.530.00.01.050.098.113.440.00.886.17-0.96-13.3410.65-0.56-3.71-2.821.74-13.713.35-0.3-27.80.010.0349.07
22Q4 (14)4.6-52.1814.7136.461.530.890.13-31.58-87.2500040.41-21.56-22.9-0.34-122.08-126.5613.59-8.55-3.757.13-2.79-6.3522.88-4.11-22.046.983.1540.374.17-0.24427.850.040.00.018.530.012.11.050.098.113.440.00.886.23-4.7419.8110.71-2.917.05-2.87-20.0823.473.36-19.04131.720.018.1226.78
22Q3 (13)9.6271.48207.3535.91-1.16-7.450.19-80.21-75.3200051.52-7.321.941.54133.33-27.714.86-4.070.277.33-4.53-12.5923.86-22.98-15.876.77488.7550.964.18808.7523.880.040.0100.018.530.012.11.050.098.113.440.00.886.5430.5467.2611.0316.2340.33-2.3918.7140.44.15100.484250.00.018.6114.93
22Q2 (12)5.617.88131.8236.33-2.6-1.570.96-5.88231.0300055.5928.818.280.66-65.45-51.1115.495.817.127.681.3-12.3530.98-0.299.741.152.6811.650.46-25.81-31.340.040.0100.018.530.012.11.0598.11200.03.440.8886.965.01-29.6341.939.49-14.265.62-2.94-18.5523.832.07-55.39727.270.0126.911.51
22Q1 (11)5.229.6889.0937.33.2116.781.020.0343.4800043.16-17.6521.271.9149.22334.0914.643.6811.427.58-0.38-13.7731.075.8628.231.122.757.690.62-21.5216.980.040.0100.018.5312.112.10.530.051.433.410.085.337.1236.92225.1111.0620.87152.51-2.4833.8730.534.64220.0436.230.01-14.93-23.84
21Q4 (10)4.0128.126.3736.14-6.8624.111.0232.47385.7100052.413.720.341.28-39.9164.114.12-4.729.887.61-9.27-15.4529.353.4962.071.094.8123.860.7917.9131.670.04100.0100.016.530.00.00.530.051.433.410.085.335.232.99197.149.1516.41132.23-3.756.48-0.541.451550.0173.230.01-1.98-13.02
21Q3 (9)3.1329.34-34.9338.85.1223.80.77165.52266.6700-100.050.547.5329.922.1357.783.914.822.4911.098.39-4.26-6.228.360.4664.691.040.9719.540.670.01.520.020.00.016.530.00.00.5351.4351.433.4185.3385.333.9110.76303.097.8637.17147.95-4.01-3.89-4.97-0.169.796.490.01-4.07-27.95
21Q2 (8)2.42-12.0-9.3636.9115.5628.880.2926.09000047.032.0649.591.35206.823275.014.4610.0516.998.76-0.348.3828.2316.5184.631.03-0.9621.180.6726.42252.630.020.00.016.530.00.00.350.00.01.840.00.03.5361.19429.915.7330.82411.61-3.86-8.1210.23-0.3376.0993.850.01-4.78-88.19
21Q1 (7)2.75-27.06-23.8231.949.687.910.239.52000035.59-18.2823.190.44-43.59139.6413.142.269.238.79-2.33024.2333.7946.41.0418.1844.440.53-11.67140.910.020.0-33.3316.530.00.00.350.02.941.840.08.242.1925.14328.124.3811.17305.56-3.574.291.65-1.3830.369.930.01-2.84-86.67
20Q4 (6)3.77-21.62-12.3329.12-7.08-0.030.210.0-69.570-100.0043.5511.95-12.850.78-61.95116.6712.85-3.67-8.619.000.66018.115.178.310.881.1517.330.6-9.09150.00.020.0-33.3316.530.00.00.350.02.941.840.08.241.7580.411066.673.9424.2979.91-3.732.36-13.03-1.9830.5337.140.01-18.81-85.51
20Q3 (5)4.8180.1555.1631.349.4311.570.210-69.571.670038.923.81-8.732.055025.0109.1813.347.934.468.9410.62017.2212.620.410.872.3516.00.66247.3715.790.020.0-33.3316.530.00.00.350.02.941.840.018.710.97190.651716.673.17183.0473.22-3.8211.16-44.7-2.8546.93-5.560.01-84.27-81.85
20Q2 (4)2.67-26.040.028.64-3.240.0000.0000.031.428.760.00.04103.60.012.362.740.08.0800.015.29-7.610.00.8518.060.00.19-13.640.00.02-33.330.016.530.00.00.352.940.01.848.240.0-1.07-11.460.01.123.70.0-4.3-18.460.0-5.37-16.990.00.087.480.0

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