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)18.8786.837.6214.070.8921.920080.458.728.9918.1319.61-0.7624.38-8.7218.42-19.0002.07-24.180.33-29.7910.485.331.7775.250017.4470.9819.2167.040.1587.517.5971.110.04-15.97
2022 (9)10.116.496.68-26.430.7325.860074.066.117.61241.2619.7685.8926.7011.9122.7437.24002.73-11.360.47-28.799.9511.171.0127.850.29163.6410.2189.7711.5160.180.08010.28218.270.041.89
2021 (8)8.6799.779.0823.370.581.750044.5519.282.2312.6310.6312.7323.86-5.4916.5733.74003.08-8.880.661.548.950.00.7933.90.110.03.5273.44.4261.9-0.2903.2368.230.047.17
2020 (7)4.34-19.337.366.20.57375.00037.354.421.981064.719.4321.2125.2516.0812.390.08003.38207.270.65132.148.950.00.593.510.1102.031094.122.73268.92-0.1101.923100.00.041.41
2019 (6)5.3876.976.93-24.840.12140.00035.7753.650.1707.78-11.9921.75-42.7212.3814.52001.122.220.28-6.678.950.00.57-60.96000.1700.7429.82-0.1100.0600.04-4.13
2018 (5)3.04-23.629.2258.970.050.00023.28-10.84-3.7208.84-42.8637.97-35.9110.8140.94000.9-5.260.320.08.9520.131.464.290.010-0.900.57-87.7700-0.900.04-1.77
2017 (4)3.98-57.025.848.720.0500026.11-17.710.59-80.4615.4760.9859.2595.637.6714.14000.95-5.00.2507.450.541.427.27003.26-26.744.66-16.04-0.0103.25-27.460.0415.51
2016 (3)9.26111.423.914.71000031.7320.783.02211.349.6194.1430.2960.736.72-18.74001.00.0007.4118.561.110.0004.45104.135.5574.530.03-25.04.48101.80.04-19.3
2015 (2)4.38135.483.4126.67000026.2747.750.9712.794.9565.5518.8412.058.2713.29001.00006.253.481.08.7002.1821.113.1817.340.04100.02.2221.980.0454.33
2014 (1)1.86-41.511.5275.0000017.7813.180.86-14.852.9923.0516.828.727.324.570000006.047.280.9212.2001.8-0.552.713.040.0201.820.550.030
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)17.9-11.690.799.5211.7435.610.840.00.000018.8510.04-4.271.53-15.93-22.7320.6913.4947.5726.0314.6950.1920.553.01-12.960000.97-17.09-59.922.9-2.68625.011.045.345.342.6750.8550.8500018.11-5.9743.8420.78-1.1944.710.6532.65150.018.76-5.0145.990.041.91.54
24Q1 (19)20.277.4238.848.5211.8112.110.84-5.6215.0700017.13-24.1-0.811.82-20.87-15.7418.23-7.0432.3922.70-6.8827.2119.958.31-18.340001.17-43.48-55.682.98803.03577.2710.480.05.331.770.075.2500-100.019.2610.4455.8321.039.4753.950.49226.67600.019.7512.2858.890.040.03-1.5
23Q4 (18)18.8710.5486.837.6226.5814.070.89-10.121.9200022.577.84-5.562.3-9.8-2.5419.619.92-0.7624.3711.74-8.7418.42-13.52-19.00002.07-5.91-24.180.33-21.43-29.7910.48-2.785.331.770.075.2500-100.017.4415.2770.9819.2113.6767.040.15-66.6787.517.5912.971.110.04-1.02-15.97
23Q3 (17)17.07-3.8919.376.02-14.25-14.370.9917.86125.000020.936.34.492.5528.797.5917.8427.2523.3721.8125.85-1.8921.3-9.78-4.050002.2-9.09-33.330.425.0-23.6410.782.868.341.770.075.2500-100.015.1320.1792.9816.917.6984.90.4573.08150.015.5821.2594.260.040.64-10.65
23Q2 (16)17.7621.6497.337.02-7.63-26.80.8415.0712.000019.6914.0123.221.98-8.3334.6914.021.8216.8317.33-2.85-17.6323.61-3.3612.210002.42-8.33-21.170.4-9.09-31.0310.485.3317.091.7775.2575.250-100.0-100.012.591.86130.1614.365.12112.110.26271.43336.3612.853.38139.740.04-1.15-18.97
23Q1 (15)14.644.5563.137.613.77-18.80.730.0-6.4100017.27-27.7422.662.16-8.4753.1913.77-30.3135.1317.84-33.19-11.2524.437.4331.130002.64-3.3-15.650.44-6.38-31.259.950.011.171.010.027.850.290.0163.6412.3621.18150.7113.6618.78134.310.07-12.5135.012.4320.91162.790.04-14.66-16.7
22Q4 (14)10.1-29.3716.496.68-4.98-26.430.7365.9125.8600023.919.3259.872.36-0.42107.0219.7636.6585.8926.7120.1211.9522.742.4337.240002.73-17.27-11.360.47-14.55-28.799.950.011.171.010.027.850.290.0163.6410.230.1189.7711.525.82160.180.08-55.56127.5910.2828.18218.270.045.251.89
22Q3 (13)14.358.89102.267.03-26.69-14.990.44-41.3312.8200020.0325.3466.642.3761.22364.7114.4620.550.022.235.66-5.8822.25.5141.40003.37.49-1.20.55-5.17-25.689.9511.1711.171.010.027.850.290.0163.647.8443.33229.419.1435.01177.810.18263.64175.08.0249.63274.770.04-8.73-9.45
22Q2 (12)9.00.5638.049.592.4622.790.75-3.85-12.7900015.9813.4965.771.474.26200.012.017.7638.5721.044.67-9.6121.0412.9449.330003.07-1.920.990.58-9.38-22.678.950.00.01.0127.8571.190.29163.64163.645.4710.95109.586.7716.12104.53-0.1145.047.625.3613.32123.330.041.6110.09
22Q1 (11)8.953.2357.299.363.0826.320.7834.4816.4200014.08-5.8277.111.4123.681466.6710.19-4.1433.7320.10-15.73-3.6618.6312.4349.880003.131.62-5.150.64-3.03-15.798.950.00.00.790.033.90.110.00.04.9340.06133.655.8331.9107.47-0.231.03-33.334.7346.44141.330.044.3810.51
21Q4 (10)8.6722.6399.779.089.7923.370.5848.721.7500014.9524.3833.481.14123.5380.9510.6310.2712.7323.860.99-5.5116.575.5433.740003.08-7.78-8.880.66-10.811.548.950.00.00.790.033.90.110.00.03.5247.973.44.4234.3561.9-0.29-20.83-163.643.2350.9368.230.04-6.477.17
21Q3 (9)7.078.4446.388.275.8911.910.39-54.655.4100012.0224.6942.930.514.086.259.6411.3232.0523.621.4724.8115.711.437.460003.349.87-8.490.74-1.33164.298.950.00.00.7933.933.90.110.00.02.38-8.8171.223.29-0.657.42-0.24-14.29-71.432.14-10.8371.20.0410.976.17
21Q2 (8)6.5214.5957.117.815.412.860.8628.36196.550009.6421.267.590.49444.44-2.08.6613.6523.0123.2811.5725.5214.0913.351.810003.04-7.88132.060.75-1.32167.868.950.00.00.590.00.00.110.00.02.6123.7186.813.3117.79105.59-0.21-40.0-50.02.422.45211.690.042.0-1.26
21Q1 (7)5.6931.110.897.410.68-1.850.6717.54139.290007.95-29.02-9.450.09-85.71-75.687.62-19.1918.5120.87-17.36012.430.32-0.40003.3-2.37139.130.7616.92171.438.950.00.00.590.03.510.110.002.113.94290.742.812.93153.15-0.15-36.36-36.361.962.08355.810.041.233.32
20Q4 (6)4.34-10.14-19.337.36-0.418.080.5754.05000011.233.17-9.820.6331.25-65.579.4329.1821.2125.2533.4012.39-15.20.080003.38-7.4207.270.65132.14132.148.950.00.00.590.03.510.110.002.0346.041094.122.7330.62268.92-0.1121.430.01.9253.63100.00.04-7.341.41
20Q3 (5)4.8316.393.437.396.79-4.270.3727.59208.330008.41-6.147.820.48-4.023.087.33.6918.8918.932.05014.615.5619.360003.65178.63223.010.280.0-6.678.950.00.00.590.03.510.110.001.3952.75183.732.0929.81291.74-0.140.0-600.01.2562.34174.40.043.2-31.36
20Q2 (4)4.15-26.420.06.92-8.340.00.293.570.0000.08.962.050.00.535.140.07.049.490.018.5500.013.8410.90.0000.01.31-5.070.00.280.00.08.950.00.00.593.510.00.1100.00.9168.520.01.6145.050.0-0.14-27.270.00.7779.070.00.046.730.0

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