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)6.67-8.254.47-4.280.23109.09007.83-7.010.63-45.222.88-1.7136.785.71.23-31.280.250.00.2566.670.060.010.910.00.8117.390.35-33.961.99-23.753.14-18.02-0.3901.6-29.20.00-20.97
2022 (9)7.27-9.464.67-6.790.11-42.11008.42-24.751.15-70.812.93-7.8634.8022.451.79-17.510.250.00.15-42.310.060.010.910.00.69130.00.538.162.61-37.863.83-23.09-0.3502.26-38.420.00-14.59
2021 (8)8.0363.885.0130.810.19-9.520011.1918.163.94191.853.1810.0328.42-6.882.1730.720.250.00.26-42.220.06200.010.910.00.387.50.494.264.2200.04.98145.32-0.5303.67303.30.00102.52
2020 (7)4.925.963.8326.40.210.0009.4721.251.3590.142.8930.7730.527.851.6632.80.250.00.45-32.840.020.010.91-1.80.1677.780.4774.071.468.672.0370.59-0.4900.91152.780.00-5.34
2019 (6)3.8912.13.0313.480.210.0007.81-14.550.71-68.022.21-13.6728.301.031.25-16.110.25-3.850.67-23.860.020.011.11-2.630.0900.2700.83-10.751.1927.96-0.4700.36-45.450.002.11
2018 (5)3.4776.142.67-4.30.21-47.5009.140.662.221918.182.56-13.2228.01-13.791.49-23.980.260.00.88-20.00.02-33.3311.41-2.5600000.9300.930-0.2700.6600.00-57.38
2017 (4)1.97-5.742.79-8.520.429.03009.0811.270.1102.955.7332.49-4.981.9633.330.260.01.17.840.030.011.710.00000-1.790-1.7900.37-19.57-1.4200.00-0.19
2016 (3)2.09-25.623.050.990.3124.0008.164.08-0.4802.7946.0734.1940.341.4722.50.260.01.02-15.00.0350.011.710.00000-1.90-1.900.46-37.84-1.4400.007.57
2015 (2)2.817.253.02-4.730.25-16.67007.84-17.3-0.9201.91-18.3824.36-1.31.2-2.440.260.01.2-16.670.02-33.3311.710.00000-1.410-1.4100.74-20.43-0.6700.00-11.85
2014 (1)2.62-8.073.17-8.120.3-23.08009.48-10.14-1.1402.34-20.1424.68-11.121.23-24.540.26-3.71.44-17.240.03200.011.71-19.020000-0.470-0.4700.9330.990.4600.00-79.2
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
24Q3 (20)6.72-13.18-1.95.076.296.290.17-15.030.770002.031.013.41-0.04-120.0-119.053.171.9319.1739.72-1.1417.381.2912.17-0.770.250.00.00.14-17.6540.00.0716.6740.010.910.00.00.870.07.410.390.011.431.48-1.99-27.092.73-1.09-14.42-0.1633.3342.861.323.94-24.570.00-0.29-31.61
24Q2 (19)7.746.177.054.776.712.140.2-13.0453.850002.018.061.520.2-33.33-54.553.111.332.9140.180.9138.741.151.77-21.230.250.00.00.17-10.5330.770.060.020.010.910.00.00.870.07.410.390.011.431.5115.27-17.032.767.39-7.38-0.2429.4114.291.2730.93-17.530.00-2.14-32.4
24Q1 (18)7.299.322.114.470.0-4.280.230.091.670001.86-10.58-6.530.31100.02900.03.076.624.2939.828.3931.711.13-8.13-25.170.250.00.00.19-24.058.330.060.00.010.910.00.00.877.4126.090.3911.43-26.421.31-34.17-50.02.57-18.15-33.07-0.3412.82-36.00.97-39.38-59.070.00-30.66-44.78
23Q4 (17)6.67-2.63-8.254.47-6.29-4.280.2376.92109.090002.0816.2-0.95-0.03-114.290.02.888.27-1.7136.738.555.571.23-5.38-31.280.250.00.00.25150.066.670.0620.00.010.910.00.00.810.017.390.350.0-33.961.99-1.97-23.753.14-1.57-18.02-0.39-39.29-11.431.6-8.57-29.20.001.09-20.97
23Q3 (16)6.85-5.26-6.294.772.14-3.640.130.018.180001.79-9.6-10.950.21-52.27-62.52.6613.68-10.7433.8416.862.661.3-10.96-31.580.250.00.00.1-23.08-44.440.050.0-16.6710.910.00.00.810.017.390.350.0-33.962.0311.54-22.813.197.05-17.36-0.280.06.671.7513.64-24.890.00-1.44-37.11
23Q2 (15)7.2321.11-20.374.670.0-5.660.138.33-7.140001.98-0.5-4.350.444300.051.722.34-5.26-19.5928.96-4.21-2.971.46-3.31-28.430.250.00.00.138.33-35.00.05-16.67-16.6710.910.00.00.8117.3917.390.35-33.96-33.961.82-30.53-12.52.98-22.4-9.7-0.28-12.03.451.54-35.02-13.970.00-20.082.26
23Q1 (14)5.97-17.88-33.04.670.0-5.660.129.09-29.410001.99-5.24-11.160.01133.33-96.882.47-15.7-10.5130.23-13.1216.771.51-15.64-23.740.250.00.00.12-20.0-47.830.060.00.010.910.00.00.690.0130.00.530.08.162.620.38-42.043.840.26-27.68-0.2528.5719.352.374.87-43.710.00-0.759.58
22Q4 (13)7.27-0.55-9.464.67-5.66-6.790.110.0-42.110002.14.48-22.79-0.03-105.36-101.22.93-1.68-7.8634.805.5622.341.79-5.79-17.510.250.00.00.15-16.67-42.310.060.00.010.910.00.00.690.0130.00.530.08.162.61-0.76-37.863.83-0.78-23.09-0.35-16.6733.962.26-3.0-38.420.00-19.56-14.59
22Q3 (12)7.31-19.4974.884.950.0-1.20.11-21.43-50.00002.01-2.9-26.10.5693.13.72.982.41-9.9732.9610.459.951.9-6.86-21.490.250.00.00.18-10.0-37.930.060.00.010.910.00.00.690.0130.00.530.08.162.6326.4454.713.8616.9755.65-0.3-3.4540.02.3330.1794.170.0060.27-25.58
22Q2 (11)9.081.9199.124.950.05.10.14-17.65-36.360002.07-7.59-30.540.29-9.38-23.682.915.43-13.6529.8515.28-2.42.043.03-18.070.250.00.00.2-13.04-41.180.060.00.010.910.00.00.69130.0331.250.538.1612.772.08-53.98-9.173.3-37.8513.01-0.296.4539.581.79-57.48-1.10.00-14.3543.9
22Q1 (10)8.9110.96109.654.95-1.214.850.17-10.53-19.050002.24-17.65-18.840.32-87.25-37.252.76-13.21-13.4825.89-8.97-16.081.98-8.76-1.490.250.00.00.23-11.54-42.50.060.00.010.910.00.00.30.087.50.490.04.264.527.62136.655.316.63109.06-0.3141.5124.394.2114.71180.670.00-22.6564.15
21Q4 (9)8.0392.1163.885.010.030.810.19-13.64-9.520002.720.05.432.51364.81829.633.18-3.9310.0328.44-5.13-6.892.17-10.3330.720.250.00.00.26-10.34-42.220.060.0200.010.910.00.00.30.087.50.490.04.264.2147.06200.04.98100.81145.32-0.53-6.0-8.163.67205.83303.30.00-29.91102.52
21Q3 (8)4.18-8.33-10.875.016.3725.880.220.04.760002.72-8.720.740.5442.11-3.573.31-1.788.5229.98-1.96-12.122.42-2.8192.060.250.00.00.29-14.71-43.140.060.0200.010.910.00.00.387.587.50.494.264.261.7-25.7649.122.48-15.0740.11-0.5-4.177.411.2-33.7100.00.00209.91181.57
21Q2 (7)4.567.29-8.984.719.2835.340.224.764.760002.987.9729.570.38-25.49-5.03.375.6423.930.58-0.8802.4923.88102.440.250.00.00.34-15.0-39.290.060.0200.010.910.00.00.160.00.00.470.00.02.2919.9294.832.9214.96141.32-0.48-17.0730.431.8120.671745.450.00-2.3-14.35
21Q1 (6)4.25-13.27-18.584.3112.5342.240.210.00.00002.766.9846.810.5188.89292.313.1910.3837.530.850.9902.0121.0848.890.250.00.00.4-11.11-34.430.06200.0200.010.910.0-1.80.160.077.780.470.074.071.9136.43101.052.5425.1293.89-0.4116.3344.591.564.84614.290.00-4.57-11.11
20Q4 (5)4.94.4825.963.83-3.7726.40.210.00.00002.58-4.4425.240.27-51.79550.02.89-5.2530.7730.55-10.4501.6631.7532.80.250.00.00.45-11.76-32.840.020.00.010.910.0-1.80.160.077.780.470.074.071.422.8168.672.0314.6970.59-0.499.26-4.260.9151.67152.780.00-2.55-5.34
20Q3 (4)4.69-6.390.03.9814.370.00.210.00.0000.02.717.390.00.5640.00.03.0512.130.034.1200.01.262.440.00.250.00.00.51-8.930.00.020.00.010.910.00.00.160.00.00.470.00.01.1496.550.01.7746.280.0-0.5421.740.00.6645.450.00.00-5.730.0

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