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
2024 (10)53.34-10.2913.0-48.924.26-29.2400119.873.5118.9621.1525.7412.1121.478.3125.3931.490.05-96.3544.5853.257.971.43.80.010.719.690031.288.7241.9811.09.28040.5642.520.04-8.13
2023 (9)59.46-7.0125.4519.716.02000115.81-19.7515.65-44.4222.96-10.4519.8311.5819.31-21.381.37-2.8429.0917.587.868.713.8-1.818.9441.230.1-95.5628.77-11.3437.82-7.85-0.31028.46-2.20.046.1
2022 (8)63.9473.5121.2660.570000144.3112.8128.1664.2925.64-10.3217.77-20.524.5611.841.411662.524.7442.437.235.093.871.576.3382.422.25112.2632.4554.9741.0461.19-3.35029.151.330.04166.07
2021 (7)36.8547.2813.249.692.15000127.9232.1817.14121.4528.5935.2422.352.3221.9652.820.08-11.1117.37-46.556.88-0.433.814.673.4743.391.06-18.4620.94143.4925.46106.66-1.71019.23167.080.01-20.02
2020 (6)25.02-18.6612.0713.44000096.783.847.7427.5121.145.5421.841.6414.3710.880.09-95.1432.551.86.91-1.853.640.02.4240.71.308.628.5512.3246.49-1.407.225.220.0212.06
2019 (5)30.7633.5110.6410.26000093.2-4.756.07-28.020.033.9421.499.1312.96-9.811.852.2121.4134.327.04-0.283.640.01.72177.42006.69-20.368.41-12.03-0.9405.75-30.30.0214.92
2018 (4)23.048.129.6594.95000097.8530.388.4395.5919.275.5919.69-19.0114.3713.421.8113.8415.94-5.797.061.883.640.830.62244.440.54671.438.493.559.56108.28-0.1508.25117.110.0111.23
2017 (3)21.31244.824.950000075.05349.944.31857.7818.25248.9524.32-22.4512.671464.21.59-45.5516.9206.9323000.03.6146.750.1828.570.0775.04.34661.44.59512.0-0.5403.8660.00.01-81.17
2016 (2)6.18151.2200000016.68341.270.45-23.735.23287.4131.35-12.210.8144.642.920000.03200.02.4611.820.1475.00.0400.57-35.230.75-21.88-0.0700.5-40.480.070
2015 (1)2.46-27.430000003.78-4.060.59-6.351.3590.1435.7198.190.5640.000000.010.02.20.00.08300.0000.8811.390.9618.52-0.0400.846.330.000
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
24Q4 (20)53.34-5.74-10.2913.0-32.64-48.924.260.0-29.2400031.691.318.535.2623.7687.8625.74-3.612.1121.47-5.68.3125.399.9131.490.050.0-96.3544.587.4753.257.971.011.43.80.00.010.74.919.6900-100.031.282.698.7241.983.2511.09.28-32.93093.5540.56-8.4242.520.04-3.31-8.13
24Q3 (19)56.59-12.79-4.6219.3-10.77-5.624.26-31.29-24.200031.285.9310.144.25-16.341.1926.79.3417.3622.756.6519.9723.113.797.940.050.0-96.3841.4814.6227.437.89-1.387.493.80.00.010.25.2619.720-100.0-100.030.462.152.0140.662.815.3413.8351.643637.8444.2913.7446.510.040.61-1.18
24Q2 (18)64.895.5-4.2521.63-3.65-4.296.21.1471.2700029.537.89-1.275.0816.254.9624.426.086.8221.336.4319.8220.311.29-11.470.050.0-96.436.1917.58.168.00.6310.53.80.0-1.819.694.7620.370.04-55.56029.822.9-0.9639.553.213.629.1296.98872.8838.9415.8634.60.04-5.88-3.82
24Q1 (17)61.513.45-5.9622.45-11.79-11.966.131.8388.6200027.37-6.27-3.294.3756.0715.023.020.261.9920.041.0721.0118.24-5.54-22.320.05-96.35-96.4330.85.8815.837.951.1510.883.80.0-1.819.253.4720.760.09-10.0-96.528.980.737.2138.321.322.844.631593.551007.8433.6118.126.730.040.34-1.95
23Q4 (16)59.460.22-7.0125.4524.4519.716.027.12000029.22.82-12.522.8-33.33-28.2122.960.92-10.4519.834.5711.5819.31-9.77-21.381.37-0.72-2.8429.09-10.6317.587.867.088.713.80.0-1.818.944.9341.230.1-52.38-95.5628.77-3.65-11.3437.82-2.02-7.85-0.31-183.7890.7528.46-5.86-2.20.044.06.1
23Q3 (15)59.33-12.4521.6320.45-9.51-4.175.6255.25000028.4-5.05-22.914.2-13.22-55.2722.75-0.48-26.6818.966.52-9.7821.4-6.67-19.091.38-0.72-2.1332.55-2.7231.467.341.380.143.8-1.81-1.048.525.8477.50.210-87.7229.86-0.83-19.838.61.13-11.750.37131.36128.0330.234.49-15.820.04-2.082.53
23Q2 (14)67.773.6132.822.6-11.3728.263.6211.38000029.915.69-20.834.8427.37-38.3422.861.28-29.6817.807.49-21.122.93-2.34-11.431.39-0.71-48.1333.4625.8443.057.240.981.543.870.00.788.055.0967.710-100.0-100.030.1111.398.1938.172.4411.19-1.18-131.3741.028.939.0912.00.04-4.04-20.1
23Q1 (13)65.412.349.1325.519.9490.583.250000028.3-15.22-22.063.8-2.56-45.8722.57-11.97-23.6216.56-6.8-23.2123.48-4.4-3.181.4-0.711900.026.597.4852.297.17-0.832.583.870.00.787.6621.0159.582.5714.2250.2927.03-16.735.3537.26-9.2140.71-0.5184.7850.9626.52-8.8740.10.048.58-33.29
22Q4 (12)63.9431.0873.5121.26-0.3760.5700-100.000033.38-9.39-9.13.9-58.47-34.3425.64-17.37-10.3217.77-15.46-20.524.56-7.1511.841.410.01662.524.74-0.0842.437.23-1.365.093.870.781.576.3331.8782.422.2531.58112.2632.45-12.8454.9741.04-6.1761.19-3.35-153.79-95.9129.1-18.9651.330.040.5166.07
22Q3 (11)48.78-4.4141.3121.3421.1126.1200000036.84-2.4910.669.3919.6264.1631.03-4.5515.0521.02-6.85-8.0126.452.1630.941.41-47.391466.6724.765.86-24.357.332.816.73.840.05.494.80.064.951.710.022.1437.2333.78123.0743.7427.41108.29-1.3234.024.1435.9139.02140.20.04-23.69126.02
22Q2 (10)51.0316.3576.7617.6231.696.8500000037.784.0523.027.8511.82152.4132.5110.0231.7822.564.62-0.5225.896.7641.012.683728.572877.7823.3933.96-29.997.132.03.483.840.05.494.80.064.951.710.022.1427.8339.36170.7234.3329.65135.3-2.0-92.31-88.6825.8336.45180.150.05-19.88162.53
22Q1 (9)43.8619.0277.2813.381.06-30.530-100.0000036.31-1.1233.497.0218.18196.229.553.3634.2621.56-3.510.3824.2510.4350.90.07-12.5-22.2217.460.52-35.936.991.60.723.840.795.494.838.3364.951.7161.3222.1419.97-4.63178.5226.484.01130.66-1.0439.18-420.018.93-1.56171.590.06333.04229.23
21Q4 (8)36.856.7547.2813.24-21.759.692.150000036.7210.336.765.943.85249.4128.596.0135.2422.35-2.172.3321.968.7152.820.08-11.11-11.1117.37-46.93-46.556.880.15-0.433.814.674.673.4719.2443.391.06-24.29-18.4620.9425.46143.4925.4621.24106.66-1.711.72-22.1419.2328.63167.080.01-14.63-20.02
21Q3 (7)34.5219.5736.2816.922.6183.5100000033.298.438.595.7283.92107.2526.979.3237.6722.850.74020.210.0252.220.090.0-10.032.73-2.04-5.46.87-0.29-1.583.640.00.02.910.041.261.40.028.4416.6962.3590.3121.043.9376.03-1.74-64.155.4314.9562.15115.730.02-11.36-2.34
21Q2 (6)28.8716.69-13.216.49-14.3879.0400000030.7112.925.963.1131.2255.524.6712.0925.4822.685.56018.3614.2540.910.090.0-10.033.4122.615.396.89-0.72-2.133.640.00.02.910.041.261.40.028.4410.2843.3882.9214.5927.0966.17-1.06-430.018.469.2232.28113.430.020.4711.78
21Q1 (5)24.74-1.12-30.7219.2659.5725.7200000027.21.326.282.3739.4186.6122.014.1228.5621.48-1.64016.0711.8321.280.090.0-94.6427.25-16.1523.196.940.43-1.73.640.00.02.9120.2569.191.47.6907.17-16.6348.1411.48-6.8274.73-0.285.7187.016.97-3.19111.210.025.219.5
20Q4 (4)25.02-1.220.012.0730.910.0000.0000.026.8511.780.01.7-38.410.021.147.910.021.8400.014.378.290.00.09-10.00.032.5-6.070.06.91-1.00.03.640.00.02.4217.480.01.319.270.08.6-1.940.012.323.270.0-1.423.910.07.23.90.00.024.240.0

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