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)3.6711.550.2700.10.00014.93-6.692.5525.621.92-27.5512.86-22.352.46-21.156.649.391.34-7.590.04-33.333.350.61.5216.030.34-32.03.1234.484.9820.29-0.302.8242.420.01-7.89
2022 (9)3.2979.78000.1-9.090016.033.112.0358.592.6528.6416.56-3.363.1215.136.07-27.651.45-6.450.0620.03.339.91.3110.080.511.112.3257.824.1433.12-0.3401.98104.120.01-26.12
2021 (8)1.83-53.321.0500.1100012.02-10.761.28-23.352.0634.6417.1450.882.7151.48.3956.241.5500.050.03.0310.181.1916.670.4512.51.47-23.443.11-6.89-0.500.97-34.010.01-8.43
2020 (7)3.92-4.1600000013.47-9.171.67-30.131.53-6.7111.362.711.792.875.376.13000.05400.02.7525.01.0230.770.401.92-30.433.34-5.65-0.4501.47-37.710.01-19.28
2019 (6)4.0984.2300000014.834.072.3922.561.64-34.1411.06-36.711.741.165.060000.010.02.210.00.7832.2002.7633.983.5433.58-0.402.3634.860.01-32.06
2018 (5)2.22-66.000000014.259.951.9568.12.4925.1317.4713.81.72-1.1500000.010.02.00.00.5925.53002.0634.642.6532.5-0.3101.7517.450.020
2017 (4)6.53-16.500000012.9615.01.16-29.271.99-4.7815.35-17.21.7420.8300000.010.02.09.890.4751.61001.53-23.122.0-13.04-0.0401.49-25.50.000
2016 (3)7.82325.000000011.2720.281.6437.822.0933.1218.5410.681.4441.1800000.0101.8227.270.3163.16001.9935.372.338.550.01-50.02.034.230.000
2015 (2)1.8480.390000009.3719.971.1941.671.5730.8316.769.051.023.030000001.4310.00.1990.0001.4765.171.6667.680.02100.01.4965.560.000
2014 (1)1.0250.00000007.8118.330.8490.911.214.2915.36-3.420.9925.320000001.334.020.166.67000.8985.420.9983.330.0100.987.50.000
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)3.62-15.0210.370.270.000.1110.010.00002.998.73-16.480.38-25.49-44.121.7924.31-28.6912.9629.62-22.083.1912.7220.386.5-4.833.341.29-2.27-7.860.02-33.33-50.03.8615.2215.921.7716.4516.450.3-11.76-11.761.62-55.37-10.53.69-32.790.82-0.1814.2921.741.44-57.89-8.860.018.52-16.42
24Q1 (19)4.2616.0820.340.270.000.10.00.00002.75-36.78-16.160.51-22.73-8.931.44-25.0-30.110.00-22.24-26.82.8315.04-13.196.832.863.641.32-1.49-7.040.03-25.0-40.03.350.00.61.520.016.030.340.0-32.03.6316.3527.825.4910.2418.06-0.2130.019.233.4221.2832.560.01-14.43-17.81
23Q4 (18)3.677.9411.550.270.000.10.00.00004.3516.94-10.680.661.54-13.161.92-10.28-27.5512.86-7.16-22.42.46-27.22-21.156.640.619.391.34-2.19-7.590.040.0-33.333.350.00.61.520.016.030.340.0-32.03.1226.8334.484.9815.5520.29-0.3-87.511.762.8222.6142.420.01-3.62-7.89
23Q3 (17)3.43.66-6.590.27000.10.00.00003.723.9110.710.65-4.4120.372.14-14.7426.6313.85-16.7326.33.3827.55-6.376.64.93-23.171.37-2.14-6.80.040.0-20.03.350.60.61.520.016.030.340.0-32.02.4635.9156.694.3117.7627.51-0.1630.4355.562.345.5790.080.01-6.621.3
23Q2 (16)3.28-7.34-24.250000.10.0-9.090003.589.150.280.6821.43112.52.5121.8436.4116.6321.7631.262.65-18.71-10.476.29-4.55-23.481.4-1.41-6.670.04-20.0-20.03.330.00.01.5216.0316.030.34-32.0-32.01.81-36.2775.733.66-21.2928.42-0.2311.5448.891.58-38.76172.410.016.723.21
23Q1 (15)3.547.6-22.7100-100.00.10.0-9.090003.28-32.65-21.720.56-26.3233.332.06-22.26-14.8813.66-17.57-23.963.264.4915.66.598.57-22.651.42-2.07-7.190.05-16.67-16.673.330.0-38.331.310.010.080.50.011.112.8422.4150.264.6512.3232.1-0.2623.5343.482.5830.380.420.01-4.112.26
22Q4 (14)3.29-9.6279.7800-100.00.10.0-9.090004.8744.9413.520.7640.742.72.6556.828.6416.5751.12-3.383.12-13.5715.136.07-29.34-27.651.45-1.36-6.450.0620.020.03.330.09.91.310.010.080.50.011.112.3247.7757.824.1422.4933.12-0.345.5632.01.9863.64104.120.016.0-26.12
22Q3 (13)3.64-15.94133.3300-100.00.1-9.09-9.090003.36-5.8836.030.5468.75217.651.69-8.1510.4610.97-13.46-13.553.6121.9637.798.594.53.871.47-2.0-6.960.050.00.03.330.09.91.310.010.080.50.011.111.5752.43118.063.3818.643.22-0.3620.025.01.21108.62404.170.01-4.85-27.42
22Q2 (12)4.33-5.4649.830-100.0-100.00.110.00.00003.57-14.841.670.32-23.8168.421.84-23.9747.212.67-29.4726.922.964.9648.08.22-3.5256.571.5-1.96-6.250.05-16.670.03.33-38.339.91.3110.0810.080.511.1111.111.03-45.583.932.85-19.0330.14-0.452.174.260.58-59.44544.440.015.73-25.16
22Q1 (11)4.58150.2716.841.050.000.110.000004.19-2.3353.480.42-43.24147.062.4217.48128.317.974.74131.692.824.0650.08.521.5554.911.53-1.2900.0620.020.05.478.2296.361.190.016.670.450.012.51.8928.57-9.573.5213.180.0-0.468.0-2.221.4347.42-12.80.01-30.72-28.25
21Q4 (10)1.8317.31-53.321.050.000.110.000004.2973.68-1.150.74335.297.252.0634.6434.6417.1535.250.92.713.4451.48.391.4556.241.55-1.900.050.00.03.030.010.181.190.016.670.450.012.51.47104.17-23.443.1131.78-6.89-0.5-4.17-11.110.97304.17-34.010.014.13-8.43
21Q3 (9)1.56-46.02-47.651.0561.5400.110.000002.47-1.98-15.70.17-10.53-55.261.5322.445.7112.6927.0753.812.6231.02.348.2757.5259.651.58-1.2500.050.0-16.673.030.010.181.190.016.670.450.012.50.7228.57-41.462.367.76-10.94-0.48-2.13-14.290.24166.67-70.370.01-1.88-17.83
21Q2 (8)2.89-26.28-9.40.65000.11000002.52-7.69-31.340.1911.76-67.241.2517.92-40.199.9828.76-39.572.06.38-12.285.25-4.553.351.6000.050.066.673.0310.1810.181.1916.6716.670.4512.512.50.56-73.21-34.882.19-37.78-3.95-0.47-4.44-11.90.09-94.51-79.550.011.37-19.66
21Q1 (7)3.920.010.420000000002.73-37.18.330.17-75.36466.671.06-30.72-26.397.75-31.7801.885.03-3.595.52.426.590000.050.0400.02.750.025.01.020.030.770.40.002.098.85-25.093.525.39-1.4-0.450.0-7.141.6411.56-30.80.01-11.6-22.15
20Q4 (6)3.9231.54-4.160000000004.3448.1220.220.6981.5840.821.5345.71-6.7111.3737.8101.79-30.082.875.373.676.130000.05-16.67400.02.750.025.01.020.030.770.40.001.9256.1-30.433.3426.04-5.65-0.45-7.14-12.51.4781.48-37.710.01-6.55-19.28
20Q3 (5)2.98-6.58-31.020000000002.93-20.162.810.38-34.482.71.05-49.76-11.028.25-50.0802.5612.2843.025.181.974.020000.06100.0500.02.750.025.01.020.030.770.40.001.2343.02-45.812.6516.23-13.11-0.420.0-10.530.8184.09-57.140.01-4.07-23.86
20Q2 (4)3.19-10.140.0000.0000.0000.03.6745.630.00.581833.330.02.0945.140.016.5200.02.2816.920.05.08-1.550.0000.00.03200.00.02.7525.00.01.0230.770.00.400.00.86-69.180.02.28-36.130.0-0.420.00.00.44-81.430.00.01-1.770.0

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