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)15.97-27.54006.0990.910013.34-70.08-3.7704.6-48.3734.4872.539.49-38.970.7369.7711.6230.420.14100.07.360.143.6933.70.1012.75-34.3516.55-25.420.29013.04-32.510.000
2022 (9)22.0411.71000.5577.420044.58-21.999.31-6.818.91-34.1519.99-15.5815.55-35.180.430.08.91114.180.070.07.350.552.7656.820019.4216.7822.1920.66-0.1019.3211.810.000
2021 (8)19.73106.17000.3110.710057.1580.859.99191.2513.5384.5823.672.0623.99108.430.43330.04.16-51.80.0740.07.318.781.7623.940016.63117.118.39102.530.6512.0717.28109.710.000
2020 (7)9.57-35.69000.28-53.330031.6-15.013.438.547.3315.823.2036.2511.5112.510.1-23.088.63539.260.05-16.676.720.751.4229.09007.6646.749.0843.670.58728.578.2455.770.000
2019 (6)14.88-15.690.7800.662.160037.1818.113.166.46.33-20.9717.03-33.0910.23-36.770.1301.3545.160.0620.06.6710.81.135.8005.229.666.3213.460.07600.05.2910.90.000
2018 (5)17.65382.24000.37131.250031.48-7.112.97-9.178.0119.0225.4428.1316.1884.7000.9397.870.0566.676.02106.160.8168.75004.765.545.5711.620.0104.775.760.000
2017 (4)3.66159.570.15-51.610.16166.670033.8997.843.2734.026.7325.7919.86-36.428.7669.77000.47235.710.03200.02.9225.860.4884.62004.5181.124.9980.8004.5181.120.000
2016 (3)1.410.710.31-65.170.06100.00017.13291.12.441933.335.35254.331.23-9.415.16186.670.21-19.230.14600.00.010.02.320.00.264.0002.491283.332.76541.86002.491283.330.000
2015 (2)1.400.8900.030004.3800.1201.51034.4701.800.2600.0200.0102.3200.250000.1800.430000.1800.000
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)7.99-47.57-49.4300-100.04.917.5142.030001.69-6.11-58.48-1.23-70.83-59.743.91-16.45-45.3144.386.1222.348.81-6.57-26.340.65-2.9971.0512.624.1474.760.2269.2310.07.360.00.143.690.00.00-100.0-100.011.08-8.35-27.1514.78-6.99-22.250.7895.02700.011.86-5.04-21.870.0000
24Q1 (19)15.24-4.5711.000-100.04.17-30.5595.00001.8-31.03-54.43-0.7269.36-24.144.681.74-43.041.8221.2954.669.43-0.63-33.920.67-8.2267.510.15-12.6512.650.13-7.14-35.07.360.00.143.690.033.70.10.0012.09-5.18-28.8815.89-3.99-19.630.437.93600.012.49-4.22-26.180.0000
23Q4 (18)15.9715.98-27.540-100.006.036.99990.910002.61-3.69-31.85-2.35-2837.5-2837.54.6-24.96-48.3734.48-18.172.539.49-10.22-38.970.73108.5769.7711.6218.2130.420.14-26.32100.07.360.140.143.690.033.70.10.0012.75-15.79-34.3516.55-12.62-25.420.29680.0390.013.04-13.59-32.510.0000
23Q3 (17)13.77-12.85-37.720.1-62.9604.3826.96668.420002.71-33.42-65.52-0.0889.61-103.276.13-14.27-49.0942.1016.0699.7710.57-11.62-37.050.35-7.89-18.69.8336.347.430.19-5.0216.677.350.00.03.690.033.70.10.0015.14-0.46-22.3618.94-0.37-14.91-0.05-66.67-126.3215.09-0.59-23.360.0000
23Q2 (16)15.815.08-11.040.270.003.45475.0914.710004.073.04-72.35-0.77-32.76-124.687.15-12.91-46.036.2834.1576.4211.96-16.19-36.480.38-5.0-9.527.21-19.98122.530.20.0185.717.350.00.03.6933.733.70.10015.21-10.53-10.7419.01-3.84-4.04-0.0362.5-106.2515.18-10.28-13.360.0000
23Q1 (15)13.73-37.7-44.770.27000.69.0981.820003.953.13-78.26-0.58-625.0-115.228.21-7.86-31.6427.0435.342.9314.27-8.23-42.090.4-6.98-4.769.011.12169.760.2185.71233.337.350.00.02.760.056.8200017.0-12.4613.9419.77-10.9118.53-0.0820.0-111.5916.92-12.428.390.0000
22Q4 (14)22.04-0.3211.710000.55-3.5177.420003.83-51.27-76.62-0.08-103.27-102.498.91-26.0-34.1519.99-5.16-15.5815.55-7.39-35.180.430.00.08.91-2.62114.180.0716.670.07.350.00.552.760.056.8200019.42-0.4116.7822.19-0.3120.66-0.1-152.63-115.3819.32-1.8811.810.0000
22Q3 (13)22.1124.4918.240000.5767.6596.550007.86-46.6-48.022.45-21.47-23.9112.04-9.0612.4221.072.49-2.516.79-10.83-13.010.432.38377.789.15182.4165.460.06-14.29-25.07.350.01.82.760.056.8200019.514.4445.3122.2612.3746.640.19-60.42-62.019.6912.3941.450.0000
22Q2 (12)17.76-28.5634.9500-100.00.343.0317.2400014.72-18.996.593.12-18.1167.7413.2410.2437.220.568.68-13.0618.83-23.5816.310.420.0366.673.24-2.99-39.890.0716.6775.07.350.01.82.7656.8294.3700017.0414.2151.219.8118.7656.230.48-30.43-7.6917.5212.2448.60.0000
22Q1 (11)24.8626.052.3300-100.00.336.4517.8600018.1710.9353.463.8118.69122.8112.01-11.2345.418.92-20.09-21.0224.642.7181.580.42-2.33366.673.34-19.71-38.150.06-14.2950.07.350.551.81.760.023.9400014.92-10.2859.0616.68-9.354.590.696.15-16.8715.61-9.6652.890.0000
21Q4 (10)19.735.51106.170000.316.910.7100016.388.3386.563.21-0.31112.5813.5326.3384.5823.679.532.0623.9924.3108.430.43377.78330.04.16-24.77-51.80.07-12.540.07.311.258.781.760.023.9400016.6323.92117.118.3921.15102.530.6530.012.0717.2824.14109.710.0000
21Q3 (9)18.742.1229.810-100.000.290.00.000015.129.49137.363.2273.12307.5910.7110.9859.1421.61-8.61-0.7319.319.21107.30.090.0-10.05.532.6-36.360.08100.033.337.220.07.441.7623.9423.9400013.4219.08118.2115.1819.72100.530.5-3.85900.013.9218.07124.520.0000
21Q2 (8)13.16-19.3684.570.35-66.98-65.00.293.570.000013.8116.6484.381.868.77322.739.6516.8334.423.65-1.279.6316.1919.3165.370.090.0-10.05.39-0.19-38.610.040.0-33.337.220.07.441.420.00.000011.2720.15109.8712.6817.5287.020.52-37.35677.7811.7915.48123.30.0000
21Q1 (7)16.3270.53147.651.060-43.620.280.0-6.6700011.8434.8532.141.7113.25144.298.2612.6923.6523.963.28013.5717.940.040.09-10.0-25.05.4-37.43-22.190.04-20.0-33.337.227.448.251.420.029.090009.3822.4558.7110.7918.8353.70.8343.11137.510.2123.9175.130.0000
20Q4 (6)9.5768.78-35.6900-100.00.28-3.45-53.330008.7837.838.531.5191.14459.267.338.9215.823.206.54011.5123.6312.510.10.0-23.088.63-0.69539.260.05-16.67-16.676.720.00.751.420.029.090007.6624.5546.749.0819.9543.670.581060.0728.578.2432.955.770.0000
20Q3 (5)5.67-20.48-49.280-100.0-100.00.290.0-52.460006.37-14.95-27.120.7979.5543.646.73-6.27-3.5821.770.9209.31-4.9-29.090.10.0-28.578.69-1.03471.710.060.0-14.296.720.010.711.420.029.090006.1514.5324.247.5711.6525.120.05155.5666.676.217.4224.50.0000
20Q2 (4)7.138.190.01.0-46.810.00.29-3.330.0000.07.49-16.410.00.44-37.140.07.187.490.021.5700.09.791.030.00.1-16.670.08.7826.510.00.060.00.06.720.750.01.4229.090.0000.05.37-9.140.06.78-3.420.0-0.09-12.50.05.28-9.430.00.0000.0

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