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)4.57-6.733.57-51.230.0100025.52-16.52-1.7107.37-7.1828.8811.196.69-31.870.18-21.7413.33-2.630.04-33.3321.316.390000-4.780-4.780-1.820-6.600.24-22.2
2022 (9)4.9-27.627.320.41000030.57-0.420.16-72.887.94-7.1325.97-6.749.8233.790.23-28.1213.69136.030.060.018.30.00000-3.050-3.050-1.490-4.5400.31-1.04
2021 (8)6.77-0.737.2916.270.600030.741.540.5978.798.5548.4427.854.877.3426.120.32-30.435.870.590.06-25.018.30.00000-3.240-3.240-1.710-4.9500.31-0.6
2020 (7)6.8238.96.271.29000021.691.690.3305.767.6626.565.885.825.050.46-32.353.4-22.730.080.018.30.00000-3.810-3.810-1.520-5.3300.31-1.76
2019 (6)4.914.916.196.72000021.33-10.45-1.0405.35-12.325.08-2.065.54-25.840.68-35.244.40.230.0833.3318.30.330000-4.160-4.160-1.630-5.7900.322.63
2018 (5)4.6838.055.8-20.871.066.670023.820.460.5606.1-9.2325.61-9.657.479.051.05-34.784.39-10.410.060.018.240.00000-3.10-3.10-1.220-4.3200.316.38
2017 (4)3.39-25.177.33-4.810.6-76.920023.71-0.75-1.0306.725.028.345.86.85-23.211.6104.9-5.770.06-14.2918.240.00000-3.650-3.650-0.990-4.6400.29-1.29
2016 (3)4.53-8.677.7-21.672.600023.89-0.25-5.7106.40.1626.790.418.92-17.1005.2-50.480.07-50.018.240.00000-5.740-5.740-0.910-6.6500.2911.77
2015 (2)4.9631.229.83-25.76000023.95-13.94-4.206.39-14.1126.68-0.210.76-6.60010.519.320.14180.018.240.051.86-7.460.90.0-4.220-1.4700.06-91.3-4.1600.263.34
2014 (1)3.784.4213.244.420.200027.8312.08-1.0107.4418.6626.735.8711.5211.95008.812.820.05-16.6718.230.052.010.00.90.0-0.1502.75-27.250.69762.50.54-43.160.261.36
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)5.644.44-10.193.47-30.18-4.931.320.013100.00008.442.835.910.49-40.96268.978.70.1227.1928.36-7.168.298.79.9918.690.12-14.29-36.8415.3321.1920.710.0525.00.021.30.00.00000000.1125.64102.160.1125.64102.16-0.7637.1942.86-0.6658.7588.940.250.13.69
24Q2 (19)5.4-5.92-17.814.9770.216.881.320.06500.00008.2114.3534.150.8348.21225.768.697.2830.6830.54-0.627.467.9117.19-0.630.14-12.5-26.3212.65-11.72-2.390.040.0-20.021.30.00.0000000-0.3990.7691.01-0.3990.7691.01-1.218.3336.98-1.671.1274.440.25-2.73.29
24Q1 (18)5.7425.621.352.92-18.21-49.221.3213100.000007.184.8213.070.56500.0190.328.19.9111.1130.736.4424.896.750.9-26.230.16-11.11-23.8114.337.539.80.040.0-33.3321.30.00.0000000-4.2211.72-14.99-4.2211.72-14.99-1.3227.479.59-5.5416.06-7.990.267.067.44
23Q4 (17)4.57-27.23-6.733.57-2.19-51.230.010.000006.8510.31-7.93-0.1451.720.07.377.75-7.1828.8710.2411.156.69-8.73-31.870.18-5.26-21.7413.334.96-2.630.04-20.0-33.3321.30.016.39000000-4.78-3.02-56.72-4.78-3.02-56.72-1.82-36.84-22.15-6.6-10.55-45.370.24-0.56-22.2
23Q3 (16)6.28-4.4135.643.65-21.51-61.620.01-50.000006.211.47-20.79-0.2956.06-422.226.842.86-22.4526.199.28-7.667.33-7.91-32.380.190.0-20.8312.7-2.0127.00.050.00.021.30.016.39000000-4.64-6.91-57.82-4.64-6.91-57.82-1.3330.735.67-5.974.63-37.240.24-0.29-20.05
23Q2 (15)6.5738.917.324.65-19.13-52.940.02000006.12-3.62-23.5-0.66-6.45-833.336.65-8.78-25.5323.96-2.6-15.367.96-13.01-22.720.19-9.52-26.9212.9626.4418.360.05-16.67-16.6721.30.016.39000000-4.34-18.26-43.23-4.34-18.26-43.23-1.92-31.51-27.15-6.26-22.03-37.890.241.21-21.13
23Q1 (14)4.73-3.47-14.935.75-21.45-22.7200-100.00006.35-14.65-12.89-0.62-342.86-616.677.29-8.19-11.5324.60-5.27-6.849.15-6.82-1.290.21-8.7-25.010.25-25.1340.990.060.00.021.316.3916.39000000-3.67-20.33-17.63-3.67-20.33-17.63-1.462.01-18.7-5.13-13.0-17.930.24-22.48-23.29
22Q4 (13)4.95.83-27.627.32-23.030.4100-100.00007.44-5.1-6.65-0.14-255.56-187.57.94-9.98-7.1325.97-8.42-6.749.82-9.4133.790.23-4.17-28.1213.6936.9136.030.0620.00.018.30.00.0000000-3.05-3.745.86-3.05-3.745.86-1.49-5.6712.87-4.54-4.378.280.312.19-1.04
22Q3 (12)4.63-17.32-28.889.51-3.7473.540000007.84-2.0-5.310.090.0-62.58.82-1.232.5628.360.17-5.6910.845.2482.180.24-7.69-31.4310.0-8.6856.250.05-16.67-28.5718.30.00.0000000-2.942.9712.76-2.942.9712.76-1.416.6222.95-4.354.1916.350.30-1.64-3.08
22Q2 (11)5.60.72-13.989.8832.884.330-100.000008.09.744.440.09-25.0-25.08.938.3713.3228.317.21-8.3110.311.1169.970.26-7.14-31.5810.9550.62102.780.060.0-14.2918.30.00.0000000-3.032.8816.07-3.032.8816.07-1.51-22.7614.2-4.54-4.3715.460.31-1.56-1.43
22Q1 (10)5.56-17.87-11.047.442.0610.221.4133.3300007.29-8.537.360.12-25.050.08.24-3.6323.5426.41-5.17-7.549.2726.2956.060.28-12.5-34.887.2725.34113.820.060.0-25.018.30.00.0000000-3.123.716.35-3.123.716.35-1.2328.0725.9-4.3512.1219.290.310.00.44
21Q4 (9)6.773.99-0.737.2933.0316.270.6000007.97-3.7435.780.16-33.33500.08.55-0.5848.4427.85-7.384.877.3423.3626.120.32-8.57-30.435.8-9.3870.590.06-14.29-25.018.30.00.0000000-3.243.8614.96-3.243.8614.96-1.716.56-12.5-4.954.817.130.310.09-0.6
21Q3 (8)6.510.04.165.482.24-16.340000008.288.0959.230.24100.0242.868.69.1466.3430.07-2.6223.775.95-1.820.850.35-7.89-35.196.418.5268.420.070.0-12.518.30.00.0000000-3.376.6510.61-3.376.6510.61-1.83-3.98-2.81-5.23.176.310.310.040.52
21Q2 (7)6.514.1614.415.36-20.59-16.640000007.6612.8139.530.1250.0-65.717.8818.1436.3330.888.106.062.023.770.38-11.63-34.485.458.8228.570.07-12.50.018.30.00.0000000-3.613.225.99-3.613.225.99-1.76-6.0213.3-5.370.378.520.310.310.45
21Q1 (6)6.25-8.3620.896.757.666.970000006.7915.6732.360.08300.0260.06.6715.829.5128.577.5705.942.0610.820.43-6.52-31.753.40.0-26.090.080.014.2918.30.00.0000000-3.732.111.4-3.732.111.4-1.66-9.218.79-5.39-1.1310.610.31-1.03-1.62
20Q4 (5)6.829.1238.96.27-4.271.290000005.8712.887.51-0.04-157.1493.555.7611.417.6626.569.3105.82-1.365.050.46-14.81-32.353.4-10.53-22.730.080.00.018.30.00.0000000-3.81-1.068.41-3.81-1.068.41-1.5214.616.75-5.333.967.940.311.21-1.76
20Q3 (4)6.259.840.06.551.870.0000.0000.05.2-5.280.00.07-80.00.05.17-10.550.024.3000.05.91.030.00.54-6.90.03.8-9.520.00.0814.290.018.30.00.0000.0000.0-3.771.820.0-3.771.820.0-1.7812.320.0-5.555.450.00.31-0.030.0

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