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)8.46-20.560.971840.00.170.00015.49-51.940.31-92.074.41-43.128.4718.410.39-13.340010.19-0.20.1741.679.86-2.470.77102.630.36227.271.66-63.912.8-44.99-0.3101.35-68.160.02-28.44
2022 (9)10.6560.150.05-72.220.17-43.330032.2326.643.9160.257.753.224.05-18.5111.993.010010.211723.210.12-36.8410.111.00.38137.50.110.04.685.485.0984.42-0.3604.2478.90.035.79
2021 (8)6.65288.890.1820.00.3-89.360025.4524.692.4451.557.5132.2229.516.0311.6469.68000.5627.270.19-13.6410.0117.210.1600.1102.4854.042.7671.43-0.1102.3758.00.02-30.53
2020 (7)1.71-42.620.157.142.82403.570020.4138.941.6105.6831.4827.83-5.376.8616.67000.44-90.220.2257.148.544.7900001.6101.610-0.1101.500.04-25.34
2019 (6)2.9837.960.14-60.00.565.660014.69-28.38-0.8104.32-43.629.41-21.265.88-10.5004.5-1.750.14100.08.151.120.100.070-0.510-0.350-0.120-0.6300.05-2.64
2018 (5)2.16-4.00.35-65.00.53-19.70020.5143.831.007.6635.137.35-6.076.5718.38004.581105.260.07-22.228.063.0700000.9900.990-0.0700.9200.05-18.41
2017 (4)2.25118.451.0-41.180.66-80.530014.262.44-0.8705.677.7939.765.225.5522.25000.388.570.0912.57.8244.280000-0.870-0.870-0.040-0.9100.06-44.95
2016 (3)1.03-43.091.733.863.39747.50013.92-9.73-1.2805.261.1537.7912.054.54-4.42000.35-89.330.08-11.115.42-2.170.130.000-1.170-1.05000-1.1700.1110.68
2015 (2)1.81-27.021.27-30.60.4-39.390015.42-22.67005.2-4.9433.7222.934.7525.99003.281071.430.09-25.05.549.060.131200.0000.35-69.30.48-58.260.1440.00.49-60.480.10-9.75
2014 (1)2.48158.331.83-12.020.66106.250019.9451.631.17368.05.4726.0427.43-16.883.7721.22000.28-3.450.129.095.0813.650.010001.14936.361.15945.450.1-16.671.24439.130.11-26.7
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)7.11.28-17.540.0433.3300.170.00.00005.0475.078.720.31214.81234.785.4125.8115.3532.818.8836.99.52-5.56-12.420008.6-6.93-15.690.15-6.25-16.6710.411.764.520.770.00.00.31-13.89-13.891.1247.37-29.112.215.79-19.12-0.0466.6790.241.0868.75-7.690.01-10.27-74.26
24Q1 (19)7.01-17.14-39.250.03-96.9150.00.170.00.00002.88-33.64-29.93-0.27-775.0-268.754.3-2.49-27.7330.135.9139.9310.08-2.98-14.720009.24-9.32-9.50.16-5.88-20.010.233.752.710.770.0102.630.360.0227.270.76-54.22-69.111.9-32.14-35.59-0.1261.2966.670.64-52.59-69.520.01-57.03-71.0
23Q4 (18)8.46-2.98-20.560.9701840.00.170.00.00004.342.6-22.910.04-88.24-69.234.41-18.33-43.128.45-11.5418.3210.39-3.17-13.3400010.19-0.1-0.20.170.041.679.860.0-2.470.770.0102.630.360.0227.271.661.22-63.912.81.08-44.99-0.31-24.013.891.35-2.88-68.160.02-18.03-28.44
23Q3 (17)8.721.28-11.5600-100.00.170.0-41.380004.2350.0-39.660.34247.83-63.835.415.14-47.1632.1634.23.7910.73-1.29-12.1900010.20.0-0.20.17-5.5630.779.86-1.0-2.180.770.0102.630.360.0227.271.643.8-63.232.771.84-44.04-0.2539.020.01.3918.8-66.980.02-18.54-10.06
23Q2 (16)8.61-25.3911.240-100.0-100.00.170.0-61.360002.82-31.39-74.08-0.23-243.75-113.774.69-21.18-57.0123.9711.29-29.2510.87-8.04-11.7700010.2-0.1802.650.18-10.020.09.960.0-0.50.77102.63102.630.36227.27227.271.58-35.77-55.112.72-7.8-32.17-0.41-13.89-241.671.17-44.29-65.590.031.0833.88
23Q1 (15)11.548.3624.760.02-60.0-83.330.170.0-61.360004.11-27.0-52.810.1623.08-86.325.95-23.23-35.6821.53-10.44-35.6811.82-1.42-12.1800010.210.0750.830.266.6717.659.96-1.48-0.50.380.0137.50.110.00.02.46-46.5218.842.95-42.0426.07-0.360.0-1700.02.1-50.472.440.036.032.48
22Q4 (14)10.658.0160.150.05-28.57-72.220.17-41.38-43.330005.63-19.69-11.760.13-86.17-69.777.75-24.173.224.05-22.4-18.5111.99-1.883.0100010.21-0.11723.210.12-7.69-36.8410.110.31.00.380.0137.50.110.00.04.63.1485.485.092.8384.42-0.36-44.0-227.274.240.7178.90.033.025.79
22Q3 (13)9.8627.3930.420.07133.33-89.230.29-34.09-29.270007.01-35.5712.340.94-43.7167.8610.22-6.3229.230.99-8.51-1.3512.22-0.8114.7400010.22804.423988.00.13-13.33-13.3310.080.7-0.10.380.0137.50.110.00.04.4626.794.764.9523.4493.36-0.25-108.33-78.574.2123.8295.810.0321.25-0.49
22Q2 (12)7.74-16.32128.990.03-75.0-94.120.440.0-30.1600010.8824.9172.71.6742.74183.0510.9117.9555.8633.871.1718.2112.32-8.4730.920001.13-5.83264.520.15-11.76-16.6710.010.010.850.38137.5137.50.110.00.03.5270.05104.654.0171.37100.5-0.12-500.07.693.465.85113.840.02-22.63-39.83
22Q1 (11)9.2539.1240.070.12-33.33-85.540.4446.67-61.40008.7136.5233.381.17172.0936.059.2523.1717.9833.4813.451.213.4615.6469.950001.2114.29233.330.17-10.53-15.010.010.012.090.160.000.110.002.07-16.5345.772.34-15.2264.79-0.0281.8283.332.05-13.557.690.039.46-22.38
21Q4 (10)6.65-12.04288.890.18-72.3120.00.3-26.83-89.360006.382.244.420.43-23.21-35.827.51-5.0632.2229.51-6.066.0311.649.369.680000.56124.027.270.1926.67-13.6410.01-0.7917.210.160.000.110.002.488.354.042.767.8171.43-0.1121.430.02.3710.2358.00.02-3.1-30.53
21Q3 (9)7.56123.67233.040.6527.45-41.960.41-34.92-88.010006.24-0.9513.660.56-5.085.667.9113.042.0131.419.63-0.3410.6513.1854.350000.25-19.35-52.830.15-16.6715.3810.0911.7419.830.160.000.110.002.2933.14143.622.5628.0172.34-0.14-7.690.02.1535.22168.750.03-26.68-37.16
21Q2 (8)3.3824.2654.340.51-38.55218.750.63-44.74-86.240006.3-3.5213.110.59-31.41.727.0-10.7125.4528.65-13.38-19.339.4118.8131.420000.31-13.89-53.030.18-10.063.649.031.1210.80.16000.11001.7221.13319.512.040.85387.8-0.13-8.3327.781.5922.31591.30.03-0.19-26.49
21Q1 (7)2.7259.0612.40.83453.33336.841.14-59.5772.730006.536.87101.540.8628.36605.887.8438.0389.8333.0818.8707.9215.4517.510000.36-18.18-92.370.2-9.0966.678.934.579.5700-100.000-100.01.42-11.8308.821.42-11.8373.08-0.12-9.0914.291.3-13.33258.540.03-2.04-31.71
20Q4 (6)1.71-24.67-42.620.15-86.617.142.82-17.54403.570006.1111.2981.310.6726.42204.695.681.9731.4827.83-11.7206.86-0.5816.670000.44-16.98-90.220.2269.2357.148.541.434.7900-100.000-100.01.6171.28415.691.6171.28560.0-0.1121.438.331.587.5338.10.04-12.34-25.34
20Q3 (5)2.273.65-4.221.12600.0273.333.42-25.33479.660005.49-1.4455.520.53-8.62352.385.57-0.1814.1431.52-11.2506.9-3.6313.490000.53-19.7-88.530.1318.18160.08.423.313.3100-100.000-100.00.94129.27571.430.94129.27203.23-0.1422.22-55.560.8247.831500.00.04-14.23-14.31
20Q2 (4)2.19-9.50.00.16-15.790.04.58593.940.0000.05.5771.910.00.58441.180.05.5835.110.035.5200.07.166.230.0000.00.66-86.020.00.11-8.330.08.150.00.00-100.00.00-100.00.00.41160.290.00.41178.850.0-0.18-28.570.00.23128.050.00.05-7.280.0

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