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)8.88-12.775.82-1.191.53232.610018.22-12.91-0.8604.81-11.0926.402.083.23-21.794.245.74000.020.018.250.01.197.211.04-21.216.8-8.979.04-8.59-1.205.6-13.580.0210.04
2022 (9)10.1862.15.890.680.4600020.92-18.280.84-64.265.41-30.8225.86-15.344.13-1.24.018.971.5400.02-33.3318.250.01.1129.071.323.947.478.269.899.52-0.9906.4814.890.02-1.49
2021 (8)6.28-14.095.8569.57000025.6-4.412.35-14.237.82-15.5530.55-11.664.1840.743.680000.030.018.250.00.8648.281.27-11.816.951.989.0337.65-1.2605.6472.480.02-13.09
2020 (7)7.3138.713.4596.02000026.7819.232.7422.879.2614.0434.58-4.362.97-10.5400000.03-50.018.250.00.5861.111.4427.434.5494.856.5672.18-1.2703.27267.420.02-4.35
2019 (6)5.27-20.871.76340.0000022.4617.92.23100.98.1243.4636.1521.683.3245.6100000.06-57.1418.250.00.369.091.1318.952.33676.673.81141.14-1.4400.8900.02-1.87
2018 (5)6.66-13.280.4-27.27000019.05-11.441.1105.66-6.1429.715.992.28-11.6300000.14-36.3618.250.00.330.00.950.00.301.58315.79-1.230-0.9300.025.68
2017 (4)7.68-45.950.5571.880.01-75.00021.51-1.01-2.4506.03-10.2728.03-9.352.58-6.5200000.22-26.6718.250.00.33175.00.951483.33-0.900.38-86.57-1.050-1.9500.02-9.68
2016 (3)14.2170.380.32-13.510.0400021.7321.672.1406.7227.5130.924.82.7622.67000.0100.3-18.9218.250.00.120.00.06-25.02.66392.592.83282.43-0.8601.8200.00.02722.58
2015 (2)8.349.450.375.71000017.86-12.84-0.5605.27-18.0429.51-5.972.25-14.450.05-92.06000.37-51.9518.250.00.120.00.08-33.330.54-49.060.74-43.080.06-89.470.6-63.190.00-43.94
2014 (1)7.6235.110.35-14.63000020.49-2.43-0.1106.43-4.7431.38-2.372.631.540.63-25.0000.77-18.0918.250.00.12500.00.120.01.06-17.191.3-8.450.57850.01.6321.640.00-28.61
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
24Q3 (20)5.61-27.89-36.325.750.5211.431.11-12.676.190005.2735.4822.56-0.86-145.71-1333.336.3320.5715.5138.1113.5328.523.7414.028.094.642.437.9100-100.00.020.00.018.250.00.01.190.00.01.260.021.155.31-13.94-27.267.76-10.08-18.57-0.672.96.944.64-15.33-29.480.025.6213.46
24Q2 (19)7.78-10.98-12.095.72-3.21-1.041.27-9.93104.840003.899.58-19.46-0.35-400.07.895.2514.63-13.5133.5721.527.953.282.18-11.594.532.037.600-100.00.020.00.018.250.00.01.190.00.01.2621.1521.156.17-8.46-16.178.63-3.79-10.1-0.6912.6644.355.48-7.9-10.460.022.2511.44
24Q1 (18)8.74-1.58-4.385.911.559.441.41-7.84131.150003.55-8.97-31.73-0.0786.0-187.54.58-4.78-27.1927.624.69-13.353.21-0.62-20.354.444.729.900-100.00.020.00.018.250.00.01.190.07.211.040.0-21.216.74-0.88-10.738.97-0.77-10.03-0.7934.1715.055.956.25-10.120.020.6113.06
23Q4 (17)8.880.79-12.775.8212.79-1.191.53142.86232.610003.9-9.3-6.02-0.5-733.33-6.384.81-12.23-11.0926.39-11.021.983.23-6.65-21.794.24-1.45.740-100.0-100.00.020.00.018.250.00.01.190.07.211.040.0-21.216.8-6.85-8.979.04-5.14-8.59-1.2-66.67-21.215.6-14.89-13.580.024.4310.04
23Q3 (16)8.81-0.45-16.415.16-10.73-26.810.631.6196.880004.3-10.97-19.48-0.0684.21-116.225.48-9.72-21.0429.65-4.64-1.383.46-6.74-12.414.32.146.71.11-10.48-36.570.020.00.018.250.00.01.190.07.211.040.0-21.217.3-0.82-7.719.53-0.73-7.83-0.7241.941.376.587.52-8.360.023.747.42
23Q2 (15)8.85-3.173.875.787.04-22.10.621.6400004.83-7.12-4.17-0.38-575.0-171.436.07-3.5-14.7531.10-2.463.163.71-7.94-13.924.214.219.071.24-9.4900.020.0-33.3318.250.00.01.197.217.211.04-21.21-21.217.36-2.52-2.399.6-3.71-3.61-1.24-33.33-27.846.12-7.55-6.850.023.731.8
23Q1 (14)9.14-10.2254.655.4-8.32-9.090.6132.6100005.225.3-18.50.08117.02-92.526.2916.27-30.3431.8823.22-8.954.03-2.42-16.914.040.756.61.37-11.0400.020.0-33.3318.250.00.01.110.029.071.320.03.947.551.07-5.279.970.81-1.29-0.936.06-27.46.622.16-8.560.02-2.080.88
22Q4 (13)10.18-3.4262.15.89-16.450.680.4643.7500004.15-22.28-34.34-0.47-227.03-214.635.41-22.05-30.8225.87-13.96-15.334.134.56-1.24.01-0.58.971.54-12.000.020.0-33.3318.250.00.01.110.029.071.320.03.947.47-5.568.269.89-4.359.52-0.99-35.6221.436.48-9.7514.890.021.94-1.49
22Q3 (12)10.5423.7143.47.05-4.993.680.32000005.345.95-9.180.37364.2948.06.94-2.53-7.3430.07-0.255.583.95-8.351.84.034.44.131.75000.02-33.33-33.3318.250.00.01.110.029.071.320.03.947.914.9121.6910.343.8219.68-0.7324.7448.957.189.2841.620.02-1.69-6.53
22Q2 (11)8.5244.1643.437.4224.9220.060000005.04-21.0-30.1-0.14-113.08-113.737.12-21.15-20.2730.14-13.91-5.924.31-11.1310.83.861.85-4.460000.030.00.018.250.00.01.1129.0791.381.323.94-8.337.54-5.418.379.96-1.3918.71-0.97-32.8828.686.57-9.2531.140.022.8-5.42
22Q1 (10)5.91-5.89-20.995.941.5431.130000006.380.953.241.07160.9859.79.0315.4710.3935.0114.5821.734.8516.0347.423.792.9900000.030.00.018.250.00.00.860.048.281.270.0-11.817.9715.5150.9510.111.8538.17-0.7342.0635.967.2428.3774.880.02-4.38-11.81
21Q4 (9)6.28-14.56-14.095.85-13.9769.570000006.327.48-10.10.4164.013.897.824.41-15.5530.567.3-11.594.187.7340.743.68-4.9100000.030.00.018.250.00.00.860.048.281.270.0-11.816.96.1551.989.034.5137.65-1.2611.890.795.6411.2472.480.02-3.27-13.09
21Q3 (8)7.3523.7434.626.810.0394.840000005.88-18.45-21.070.25-75.49-79.847.49-16.13-18.2328.48-11.12-16.933.88-0.2622.013.87-4.2100000.030.00.018.250.00.00.8648.2848.281.27-11.81-11.816.52.0455.58.642.9839.35-1.43-5.1513.865.071.2101.190.02-0.52-10.76
21Q2 (7)5.94-20.59-11.616.1836.426080.00000007.2116.67-7.331.0252.24-3.778.939.172.6432.0411.403.8918.2415.094.04000000.030.00.018.250.00.00.580.001.440.006.3720.6408.3914.7769.15-1.36-19.326.095.0121.01372.280.02-4.14-14.31
21Q1 (6)7.482.33-4.354.5331.32165.00000006.18-12.0936.420.6786.11644.448.18-11.6636.1128.76-16.7903.2910.774.440000000.030.0-25.018.250.00.00.580.001.440.005.2816.307.3111.4387.44-1.1410.2431.334.1426.61349.40.02-5.78-11.82
20Q4 (5)7.3133.8838.713.45-1.151280.00000007.03-5.641.010.36-70.9733.339.261.0914.0434.570.8302.97-6.6-10.540000000.030.0-50.018.250.00.00.580.061.111.440.027.434.548.6194.856.565.8172.18-1.2723.4911.813.2729.76267.420.02-0.68-4.35
20Q3 (4)5.46-18.750.03.493390.00.0000.0000.07.45-4.240.01.2416.980.09.165.290.034.2800.03.18-5.920.0000.0000.00.030.00.018.250.00.00.5800.01.4400.04.1800.06.225.00.0-1.669.780.02.52236.960.00.02-4.480.0

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