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)8.06-40.070.160.0000.1020.33-17.691.07-71.474.432.7821.7924.883.04-21.652.31-8.7000.3-11.7620.610.01.3838.0002.01-54.733.39-37.682.3690.324.37-23.060.0517.18
2022 (9)13.45-15.030.16-92.34000024.7-17.673.751.354.31-33.7917.45-19.593.88-18.142.5322.22000.340.020.610.01.058.73004.448.295.4415.011.24-60.135.68-21.220.04-15.54
2021 (8)15.838.422.09-35.29000030.019.663.7158.746.519.0521.70-8.874.7428.112.073.5000.341600.020.610.00.6328.57004.1116.934.7393.853.1180.817.2199.720.05132.42
2020 (7)14.632.013.231515.0000025.0715.851.43853.335.972.7523.81-11.33.7-10.842.0-3.38000.020.020.610.00.496.520.06-76.921.89575.02.44144.01.7203.611540.910.0245.18
2019 (6)11.06-1.780.281.820.9-18.180021.64-25.990.15-93.645.81-32.4426.85-8.724.15-7.372.0769.672.1-30.00.02-87.520.610.00.46100.00.2600.28-89.191.0-64.54-0.0600.22-90.560.0121.32
2018 (5)11.26-21.530.11-87.781.122.220029.24-2.992.363.968.6-6.2229.41-3.334.489.01.22-13.483.042.860.16-52.9420.610.00.230002.5914.62.8224.78-0.2602.33-8.980.01157.83
2017 (4)14.3528.820.9350.00.9-84.870030.146.282.2709.178.1430.421.754.11-22.011.41487.52.100.34-34.6220.61-0.5300002.2602.2600.357.892.5600.000
2016 (3)11.14-23.120.21900.05.95788.060028.36-33.4-1.5508.48-20.929.9018.775.2721.990.24-29.41000.52-24.6420.720.00.390.000-1.520-1.1300.19-62.0-1.330-0.020
2015 (2)14.49-7.120.0100.67-74.910042.58-21.86-0.15010.72-0.4625.1827.384.32-30.880.34750.08.1941.70.69-17.8620.720.970.391850.0000.13-96.470.52-85.980.5-56.140.63-86.93-0.010
2014 (1)15.620.74002.67-25.00054.4916.663.66916.6710.77-19.0219.77-30.586.2527.290.0433.335.7828.440.84-18.4520.520.00.020003.681433.333.711445.831.14-32.944.82148.450.037.73
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
23Q4 (20)8.06-39.03-40.070.160.00.00000.10.005.511.118.270.05-88.37-89.364.430.452.7821.79-1.6224.883.04-11.63-21.652.31-4.55-8.70000.3-3.23-11.7620.610.00.01.380.038.00002.01-7.37-54.733.39-4.51-37.682.3635.6390.324.3711.76-23.060.051.6217.18
23Q3 (19)13.22-14.87-1.930.166.670.00000.1004.954.65-8.840.43-15.69-56.124.41-3.08-19.3822.15-0.746.783.441.78-23.392.42-2.424.310000.313.33-3.1220.610.00.01.380.038.00002.1724.71-44.53.5513.78-27.851.74-15.5358.183.912.89-21.960.05-11.667.23
23Q2 (18)15.538.07-2.450.15-6.25-6.250000004.73-8.16-35.030.51537.5-55.264.551.79-35.0922.3114.52-7.723.38-2.31-25.882.480.48.30000.3-3.23-6.2520.610.00.01.3838.038.00001.749.43-40.613.1220.0-20.612.06-1.970.253.82.98-8.210.059.3613.69
23Q1 (17)14.376.84-8.470.160.0-89.940000005.151.38-25.470.08-82.98-93.14.473.71-30.4819.4911.67-8.783.46-10.82-22.62.47-2.3712.790000.31-8.82-6.0620.610.00.01.00.058.730001.59-64.19-26.732.6-52.21-7.142.169.35-6.673.69-35.04-16.520.0519.35-7.18
22Q4 (16)13.45-0.22-15.030.160.0-92.340000005.08-6.45-24.740.47-52.04-16.074.31-21.21-33.7917.45-15.88-19.563.88-13.59-18.142.539.0522.220000.346.250.020.610.00.01.00.058.730004.4413.558.295.4410.5715.011.2412.73-60.135.6813.37-21.220.04-7.01-15.54
22Q3 (15)13.48-15.331.810.160.0-92.380000005.43-25.41-32.550.98-14.04-9.265.47-21.97-32.2220.74-14.22-21.224.49-1.54-7.232.321.3117.170000.320.0-3.0320.610.00.01.00.058.730003.9133.4512.034.9225.1919.421.1-9.09-59.855.0121.01-19.580.04-6.340.53
22Q2 (14)15.921.420.970.16-89.94-91.750000007.285.35-13.231.14-1.7211.767.019.02-14.0924.1813.19-14.454.562.01-8.982.294.5712.250000.32-3.0368.4220.610.00.01.058.73104.0800-100.02.9335.0217.673.9340.3629.281.21-46.22-52.734.14-6.33-18.020.05-10.7119.79
22Q1 (13)15.7-0.8223.431.59-23.92-34.840000006.912.371.321.16107.1410.486.43-1.23-0.4621.36-1.52-14.754.47-5.7-3.872.195.85.80000.33-2.943200.020.610.00.00.630.028.5700-100.02.17-47.07-26.192.8-40.8-19.772.25-27.65-11.424.42-38.7-19.340.058.6142.15
21Q4 (12)15.8319.568.422.09-0.48-35.290000006.75-16.15-8.660.56-48.1512.06.51-19.339.0521.69-17.61-8.94.74-2.0728.112.074.553.50000.343.031600.020.610.00.00.630.028.5700-100.04.117.48116.934.7314.8193.853.1113.580.817.2115.7399.720.0510.69132.42
21Q3 (11)13.240.6110.982.18.258.250000008.05-4.0528.391.085.88535.298.07-1.163.6926.33-6.8522.844.84-3.3915.511.98-2.94-1.00000.3373.683200.020.610.00.00.6328.5728.570-100.0-100.03.4940.16154.744.1235.53114.582.747.03407.416.2323.37226.180.0411.6107.68
21Q2 (10)13.163.4616.871.94-20.4963.0300-100.00008.3923.0258.31.02-2.86126.678.1626.3242.1628.2612.87.995.017.7410.62.04-1.45-0.4900-100.00.191800.01800.020.610.00.00.490.00.00.060.00.02.49-15.31100.813.04-12.8969.832.560.794366.675.05-7.85327.970.0480.5158.41
21Q1 (9)12.72-12.8815.742.44-24.4644.3800-100.00006.82-7.7111.621.05110.0238.716.468.21-4.325.065.23-20.194.6525.6814.812.073.5-0.9600-100.00.01-50.0-50.020.610.00.00.490.06.520.060.0-76.922.9455.56398.313.4943.03168.462.5447.67545.615.4851.827300.00.024.2467.11
20Q4 (8)14.622.3832.013.2366.491515.000-100.00007.3917.8638.910.5194.12350.05.9721.12.7523.8111.1-11.263.7-11.69-10.842.00.0-3.3800-100.00.02100.00.020.610.00.00.490.06.520.060.0-76.921.8937.96575.02.4427.08144.01.72218.522966.673.6189.011540.910.02-1.145.18
20Q3 (7)11.935.9517.081.9463.03781.820-100.0-100.00006.2718.320.580.17-62.22312.54.93-14.11-19.4421.43-18.1104.19-7.519.112.0-2.4456.250-100.0-100.00.010.0-75.020.610.00.00.490.06.520.060.0-76.921.3710.48242.51.927.2671.430.541000.0590.911.9161.86558.620.02-14.8890.68
20Q2 (6)11.262.46-12.581.19-29.59643.750.35-61.11-22.220005.3-13.268.830.4545.16850.05.74-14.960.726.17-16.6304.5311.8517.972.05-1.9152.991.650.0-35.290.01-50.0-87.520.610.00.00.496.526.520.06-76.92-76.921.24110.17181.821.7937.6954.31-0.0689.47-123.081.185800.068.570.0390.4380.1
20Q1 (5)10.99-0.63-14.671.69745.0956.250.90.0-28.00006.1114.85-2.40.31255.0-36.736.7516.181.9631.4016.9904.05-2.416.32.090.9759.541.65-21.43-35.290.020.0-81.8220.610.00.00.460.0100.00.260.000.59110.71-80.661.330.0-60.37-0.57-850.0-612.50.02-90.91-99.330.01-9.440.67
19Q4 (4)11.068.540.00.2-9.090.00.90.00.0000.05.322.310.0-0.2-150.00.05.81-5.070.026.8400.04.158.070.02.0761.720.02.10.00.00.02-50.00.020.610.00.00.460.00.00.260.00.00.28-30.00.01.0-10.710.0-0.0645.450.00.22-24.140.00.0129.90.0

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