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)4.56-29.9517.9828.74.5524.660025.7-16.23-4.27011.052.643.0022.484.5671.430011.96120.260.07-30.011.340.01.460.01.58-18.973.14-55.276.17-40.84-1.6501.49-73.350.01-78.75
2022 (9)6.51-27.6713.97-12.473.65470.310030.68-17.06-1.47010.77-13.2935.104.552.66-24.86005.43271.920.1-23.0811.34-2.241.4632.731.9516.777.02-33.0810.43-21.34-1.4305.59-34.540.073.87
2021 (8)9.01.3515.9686.890.6400036.9913.223.655.812.42-7.1133.58-17.953.5412.38001.4612.310.13550.011.6-10.011.144.741.675.710.4932.1213.2629.11-1.9508.5436.20.0713.68
2020 (7)8.88125.388.5444.5000032.677.263.45-36.713.3730.8240.9221.973.1535.19001.300.02-33.3312.89-0.850.76261.91.580.07.9440.7810.2738.22-1.6706.2750.360.0611956.87
2019 (6)3.9434.015.91-38.441.3990.410030.46-23.835.45010.22-26.133.55-2.982.33-14.6500000.03-25.013.00.00.210.01.58-14.135.6456300.07.43260.68-1.4704.1700.00-20.68
2018 (5)2.945.389.612.540.73-57.060039.993.79-0.88013.83-6.4334.58-9.842.73-27.01002.1746.620.04300.013.0-2.330.2101.8416.460.01-99.532.06-44.32-0.330-0.3200.0010.48
2017 (4)2.7939.58.53-9.261.7-37.730038.5321.892.12014.7827.0938.364.263.7417.61001.48469.230.010.013.310.0001.580.02.1203.7311.11-0.2701.8500.00-7.31
2016 (3)2.0-25.099.4-18.122.7316.170031.6124.99-1.44011.6312.3736.79-10.13.1835.9000.26-87.320.010.013.310.00.76-76.621.580.0-1.4300.9-61.370.16-85.71-1.2700.0016.74
2015 (2)2.6733.511.4811.892.3558.780025.29-18.52-4.16010.35-15.0240.934.32.34-16.43002.05-38.070.010.013.310.03.250.311.580.0-2.4902.33-65.631.12-2.61-1.3700.0024.76
2014 (1)2.0-52.3810.26-12.231.48-47.890031.04-0.480.14012.1810.4339.2410.962.82.94003.3143.290.010.013.31-0.893.240.01.58-36.551.96-1.516.78-12.061.15296.553.1136.40.00-49.5
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)2.56-14.67-43.4918.54-4.2417.714.851.040.210005.2-10.34-28.47-1.8216.89-149.327.31-21.9-36.9829.44-15.39-38.32.47-5.36-14.2400010.71-10.9-13.420.05-16.67-28.5711.340.00.01.460.00.01.650.04.43-3.73-95.29-174.16-0.62-151.67-107.68-1.58-22.48-24.41-5.31-65.94-241.220.06533.336.47
24Q2 (19)3.0-51.53-52.6119.36-4.0238.484.8-13.6719.40005.8-23.48-18.19-2.1921.22-321.159.36-0.95-10.6934.803.8-18.392.61-17.146.100012.02-4.91-5.950.060.0-25.011.340.00.01.460.00.01.654.434.43-1.91-630.56-133.161.2-64.71-86.35-1.297.1925.86-3.2-210.68-179.60.01-20.63-79.02
24Q1 (18)6.1935.75-46.1320.1712.1841.945.5622.245.930007.5821.2849.21-2.78-45.55-148.219.45-14.4814.1333.52-22.068.143.15-30.927.8800012.645.69-8.60.06-14.29-33.3311.340.00.01.460.00.01.580.0-18.970.36-88.54-93.93.4-44.89-63.48-1.3915.76-2.21-1.03-169.13-122.690.01-17.99-78.64
23Q4 (17)4.560.66-29.9517.9814.1628.74.55-5.9924.660006.25-14.0328.34-1.91-161.64-40.4411.05-4.742.643.01-9.8622.534.5658.3371.4300011.96-3.31120.260.070.0-30.011.340.00.01.460.00.01.580.0-18.973.14-37.57-55.276.17-23.54-40.84-1.65-29.92-15.381.49-60.37-73.350.01-66.89-78.75
23Q3 (16)4.53-28.44-6.7915.7512.6617.454.8420.492.830007.272.54-3.58-0.73-40.38-284.2111.610.69-10.9147.7211.9226.842.8817.0715.6600012.37-3.21200.970.07-12.5-36.3611.340.0-0.871.460.00.01.580.0-18.975.03-12.67-40.198.07-8.19-31.73-1.2727.01-15.453.76-6.47-48.560.04-2.65-38.96
23Q2 (15)6.33-44.91-24.113.98-1.62-2.584.025.51135.090007.0939.57-23.1-0.5253.57-620.010.4826.57-24.042.6437.5412.72.46-15.75-15.4600012.78-7.59346.850.08-11.11-33.3311.340.0-2.241.460.00.01.58-18.97-18.975.76-2.37-34.328.79-5.59-27.83-1.74-27.94-23.44.02-11.45-45.380.05-19.17-35.9
23Q1 (14)11.4976.539.4414.211.72-3.733.814.38281.00005.084.31-43.87-1.1217.65-5500.08.28-23.12-38.8531.00-11.69-15.42.929.77-9.8800013.83154.7410.330.09-10.0-30.7711.340.0-2.241.460.032.731.950.016.775.9-15.95-43.659.31-10.74-29.68-1.364.9-8.84.54-18.78-50.760.06-18.43-17.73
22Q4 (13)6.5133.95-27.6713.974.18-12.473.6545.42470.310004.87-35.41-44.66-1.36-615.79-210.5710.77-17.28-13.2935.10-6.694.582.666.83-24.860005.4332.12271.920.1-9.09-23.0811.34-0.87-2.241.460.032.731.950.016.777.02-16.53-33.0810.43-11.76-21.34-1.43-30.026.675.59-23.53-34.540.07-4.93.87
22Q3 (12)4.86-41.73-52.5413.41-6.553.312.5146.78298.410007.54-18.22-19.62-0.19-290.0-123.4613.02-5.58-0.1537.62-0.568.732.49-14.43-29.060004.1143.7145.740.11-8.33266.6711.44-1.38-11.251.460.032.731.950.016.778.41-4.1-9.2811.82-2.96-1.83-1.121.9946.867.31-0.681.530.072.2311.24
22Q2 (11)8.341.21-3.9214.35-2.7810.471.7171.0612.50009.221.88-5.140.1600.0-87.6513.791.85-3.337.833.24-0.242.91-10.19-21.980002.865.5494.560.12-7.69300.011.60.0-10.011.4632.7332.731.9516.7716.778.77-16.243.6612.18-8.018.36-1.41-12.831.557.36-20.1715.00.073.7512.01
22Q1 (10)8.24-8.44-22.5614.76-7.5225.191.056.2500009.052.84-0.55-0.02-101.63-102.513.549.024.1536.649.170.833.24-8.47-15.180002.7185.62108.460.130.0225.011.60.0-10.011.10.044.741.670.05.710.47-0.1919.9313.24-0.1519.6-1.2535.929.389.227.9632.470.072.9913.33
21Q4 (9)9.0-12.111.3515.9622.9686.890.641.5900008.8-6.18-7.271.2351.85-26.7912.42-4.75-7.1133.57-2.98-17.983.540.8512.380001.46-48.2312.310.13333.33550.011.6-10.01-10.011.10.044.741.670.05.710.4913.1632.1213.2610.1329.11-1.955.8-16.778.5418.6136.20.071.8513.68
21Q3 (8)10.2417.97210.312.98-0.08109.690.63162.5-47.50009.38-3.50.970.810.0-32.513.04-8.564.2434.60-8.77-15.153.51-5.917.00002.8291.842720.00.030.00.012.890.00.01.10.044.741.670.05.79.279.5746.2112.047.1238.71-2.07-0.49-18.297.212.556.860.072.9313897.42
21Q2 (7)8.68-18.42139.7812.9910.18120.170.24000009.726.8123.190.811.2547.2714.269.6934.0237.934.3503.73-2.3657.380001.4713.0800.03-25.00.012.890.00.01.144.7444.741.675.75.78.46-3.0964.2711.241.5450.27-2.06-16.38-15.086.4-8.0590.480.064.9612699.19
21Q1 (6)10.6419.82159.5111.7938.0690.7800-100.00009.1-4.1151.670.8-52.382566.6713.0-2.7744.7736.34-11.1903.8221.2757.850001.30.000.04100.033.3312.890.0-0.850.760.0261.91.580.00.08.739.9553.9711.077.7948.59-1.77-5.99-17.226.9611.067.310.063.3112288.7
20Q4 (5)8.88169.09125.388.5437.9644.50-100.000009.492.1526.531.6840.0-59.5213.376.8730.8240.920.3603.155.035.190001.31200.000.02-33.33-33.3312.890.0-0.850.760.0261.91.580.00.07.9425.2440.7810.2718.3238.22-1.674.57-13.616.2736.650.360.0612440.3211956.87
20Q3 (4)3.3-8.840.06.194.920.01.200.0000.09.2917.740.01.2118.180.012.5117.580.040.7800.03.026.580.0000.00.100.00.030.00.012.890.00.00.760.00.01.580.00.06.3423.110.08.6816.040.0-1.752.230.04.5936.610.00.00-5.880.0

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