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)1.38-30.655.53-23.720.73192.00010.68-26.550.12300.05.58-32.7752.25-8.474.48-6.280.13-38.14.64-35.820.25-13.7919.231.260.254.171.59-17.620.01-85.711.85-17.78-1.670-1.6600.01-35.34
2022 (9)1.99-28.677.255.840.25-94.030014.54-7.920.03-90.328.32.8557.0811.694.782.580.210.07.23174.90.29-9.3818.990.00.2414.291.9321.380.07-81.582.253.69-1.080-1.0100.01-25.86
2021 (8)2.79144.746.8511.024.1900015.7924.920.31-64.378.0716.4551.11-6.784.668.370.21133.332.63-34.250.32-11.1118.9912.170.2175.01.59-14.970.38-55.292.17-23.32-2.230-1.8500.0210.5
2020 (7)1.1446.156.1719.34000012.640.720.8724.296.931.7654.831.044.3-6.720.0912.54.00.00.36-7.6916.932.730.12140.01.876.860.8523.192.8314.110.2701.1200.02-6.39
2019 (6)0.78-57.145.17-7.01000012.553.120.794.446.812.4154.26-0.694.61-0.220.080.04.090.480.39-7.1416.480.060.0566.671.7510.060.69283.332.4837.78-1.870-1.1800.024.49
2018 (5)1.821.115.56-5.760.440.00012.1717.70.360.06.6510.4754.64-6.154.620.430.0814.292.145.830.42-8.716.471.730.0301.590.00.18-45.451.8-6.25-2.120-1.9400.028.88
2017 (4)1.846.345.916.140.440.00010.3427.970.36-18.186.0220.458.22-5.924.6-5.350.0716.671.44-23.40.46475.016.190.0001.590.00.3301.9240.15-0.490-0.1600.020
2016 (3)1.23-9.565.0832.980.440.0008.08-6.810.441366.675.07.361.8815.134.86-2.410.060.01.88-18.970.080.016.190.0001.590.0-0.2201.3745.74-0.350-0.5700.000
2015 (2)1.36-13.923.82-32.270.44340.0008.67-32.890.03-87.54.66-32.9553.75-0.084.98-7.260.06-14.292.32-16.550.08-11.1116.190.0001.590.0-0.6500.945.620.59-42.16-0.0600.000
2014 (1)1.58-16.45.6422.080.1-96.820012.92-5.970.24118.186.959.1153.7916.035.3711.410.07-58.822.7800.0912.516.190.0001.590.0-0.6900.8936.921.02827.270.3300.000
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)3.6446.7730.948.2120.3827.680.17-77.03-78.210003.1520.6929.1-0.08-150.071.436.08.59.4952.081.8115.195.065.8612.20-100.0-100.04.713.52-3.090.24-4.0-11.1119.240.00.050.250.00.01.60.630.630.08-52.94-94.371.93-3.98-40.8-0.4469.2379.63-0.3671.4351.350.011.08-25.15
24Q1 (19)2.4879.7156.966.8223.3311.620.741.37236.360002.61-9.384.820.16114.04-90.965.53-0.9-11.3851.16-2.08.134.786.74.820.03-76.92-85.04.55-1.94-33.670.250.0-10.7119.240.051.320.250.04.171.590.0-17.620.171600.0-90.762.018.65-49.88-1.4314.3719.21-1.2624.1-1900.00.01-1.92-25.81
23Q4 (18)1.38-50.71-30.655.53-9.79-23.720.73-7.59192.00002.880.0-12.46-1.14-375.0-278.125.58-5.26-32.7752.20-1.63-8.624.48-4.48-6.280.13-45.83-38.14.64-3.33-35.820.25-3.85-13.7919.230.01.260.250.04.171.590.0-17.620.01-99.15-85.711.85-38.74-17.78-1.674.57-54.63-1.66-191.23-64.360.01-20.77-35.34
23Q3 (17)2.80.72188.666.13-4.67-22.60.791.28203.850002.8818.03-26.15-0.2414.29-166.675.897.48-28.4353.0617.36-1.554.693.99-3.70.2420.014.294.8-1.23-34.070.26-3.7-13.3319.230.01.260.250.04.171.590.0-17.621.18-16.9290.323.02-7.3694.84-1.7518.9819.72-0.5722.9779.640.01-4.71-25.31
23Q2 (16)2.7875.9544.046.435.24-14.270.78254.55271.430002.44-2.01-30.48-0.28-115.8217.655.48-12.18-29.2945.21-4.43-9.864.51-1.1-5.450.20.00.04.86-29.15-33.70.27-3.57-12.919.231.261.260.254.1719.051.59-17.620.01.42-22.831046.673.26-18.798.78-2.16-22.035.26-0.74-1157.1469.550.010.2-38.34
23Q1 (15)1.58-20.6-37.556.11-15.72-14.780.22-12.010.00002.49-24.32-34.991.77176.561031.586.24-24.82-22.9647.31-17.18-6.494.56-4.6-8.80.2-4.760.06.86-5.12-5.770.28-3.45-12.518.990.00.00.240.014.291.930.021.381.842528.57868.424.0178.22102.53-1.77-63.8910.150.07106.93103.930.01-14.53-36.41
22Q4 (14)1.99105.15-28.677.25-8.465.840.25-3.85-94.030003.29-15.64-18.360.64811.11681.828.30.852.8557.125.9911.774.78-1.852.580.210.00.07.23-0.69174.90.29-3.33-9.3818.990.00.00.240.014.291.930.021.380.07111.29-81.582.2545.163.69-1.0850.4651.57-1.0163.9345.410.01-8.47-25.86
22Q3 (13)0.97-49.74-30.227.925.67.170.2623.8185.710003.911.11-4.41-0.0973.53-152.948.236.19-0.7253.907.451.624.872.15.640.215.05.07.28-0.6813.40.3-3.23-9.0918.990.07.840.2414.2914.291.9321.3821.38-0.62-313.33-234.781.55-5.49-31.42-2.184.39-3.32-2.8-15.23-69.70.01-21.34-26.34
22Q2 (12)1.93-23.7219.147.54.622.350.215.000003.51-8.36-13.76-0.34-78.95-270.07.75-4.321.0450.16-0.85-3.994.77-4.63.920.20.00.07.330.6925.090.31-3.12-8.8218.990.012.170.210.075.01.590.0-14.97-0.15-178.95-113.511.64-17.17-47.1-2.28-15.74-101.77-2.43-36.52-12050.00.023.33-0.56
22Q1 (11)2.53-9.3297.667.174.678.310.2-95.2300003.83-4.966.09-0.19-72.73-416.678.10.3714.5750.59-1.01-3.255.07.314.420.2-4.76122.227.28176.8182.00.320.0-8.5718.990.012.170.210.075.01.590.0-14.970.19-50.0-79.351.98-8.76-31.72-1.9711.66-222.95-1.783.78-674.190.02-0.35-0.02
21Q4 (10)2.79100.72144.746.85-7.3111.024.192892.8600004.03-1.234.13-0.11-164.71-144.08.07-2.6516.4551.11-3.64-6.714.661.088.370.215.0133.332.63-59.03-34.250.32-3.03-11.1118.997.8412.170.210.075.01.590.0-14.970.38-17.39-55.292.17-3.98-23.32-2.23-5.69-925.93-1.85-12.12-265.180.02-9.0510.5
21Q3 (9)1.39-14.29.457.3920.5526.980.14000004.080.2530.350.17-15.0-56.418.298.0836.1253.041.514.344.610.443.60.20.0122.226.429.5660.50.33-2.94-8.3317.614.024.020.2175.075.01.59-14.97-14.970.46-58.56-20.692.26-27.1-12.06-2.11-86.73-779.17-1.65-8150.0-585.290.026.1820.34
21Q2 (8)1.6226.56-45.276.13-7.45.150000004.0712.7439.860.2233.3325.07.678.4931.3452.25-0.099.334.595.035.520.2122.22122.225.8646.546.50.34-2.86-8.1116.930.00.00.120.001.870.001.1120.6503.16.942.2-1.13-85.25-215.31-0.02-106.45-102.040.023.8929.75
21Q1 (7)1.2812.28-22.896.627.2914.530000003.61-6.7231.750.06-76.0-14.297.072.025.2152.29-4.5404.371.63-4.380.090.00.04.00.00.00.35-2.78-7.8916.930.02.730.120.001.870.000.928.2402.92.4715.08-0.61-325.9371.090.31-72.32114.690.0210.15-9.52
20Q4 (6)1.14-10.2416.336.176.0119.340000003.8723.6420.940.25-35.9-3.856.9313.791.7654.787.7704.3-3.37-6.720.090.012.54.00.00.00.360.0-7.6916.930.02.730.120.0140.01.870.06.860.8546.5523.192.8310.1214.110.27212.5114.441.12229.41194.920.02-0.96-6.39
20Q3 (5)1.27-57.09-6.625.82-0.17-12.3500-100.00003.137.56-7.120.39143.75-13.336.094.28-12.6350.836.3704.452.3-5.720.090.00.04.00.0125.990.36-2.7-10.016.930.02.730.120140.01.8706.860.58031.822.5717.8914.73-0.24-124.4986.960.34-65.31124.290.0214.49-0.36
20Q2 (4)2.9678.310.05.830.870.0000.0000.02.916.20.00.16128.570.05.84-13.10.047.7900.04.35-4.810.00.090.00.04.00.00.00.37-2.630.016.932.730.0000.0000.0000.02.18-13.490.00.98146.450.00.98146.450.00.01-27.550.0

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