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)317.64-32.77225.41-50.56282.2712.5424.07-43.12572.04-2.5582.290.77325.5911.9112.6614.84474.01-12.132105.127.442076.1111.94925.1712.69535.290.0215.953.941184.53-0.58139.054.451539.530.4744.310183.3650.370.2718.25
2022 (9)472.4436.76455.9210.87250.828.0542.362.012639.4510.5381.66-15.68290.95-0.8211.02-10.27539.4510.171959.41-0.381854.67-7.22820.96-6.25535.290.0207.775.151191.43-0.26133.12-3.931532.320.11-11.180121.9422.770.23-1.93
2021 (8)345.45-1.86411.2322.85232.1449.5326.11-17.872388.0615.4996.8520.12293.379.5112.28-5.18489.65123.211966.89-7.251999.08-5.6875.73-6.46535.290.0197.593.841194.521.8138.570.811530.671.97-39.25099.32-8.330.24-3.1
2020 (7)351.99-9.57334.75-5.52155.25-32.7131.7920.922067.69-17.3480.63-24.88267.891.1412.9622.36219.37-19.12120.546.612117.7630.98936.1769.33535.290.0190.295.981173.421.59137.45-20.91501.16-0.48-29.10108.35-24.160.24-1.41
2019 (6)389.2510.13354.3-25.93230.7111.7826.293655.712501.479.4107.33-10.77264.87-9.7510.59-17.5271.17-20.411989.04.031616.889.53552.86-4.67535.290.0179.557.181155.060.93173.76-3.451508.381.1-30.890142.87-10.30.252.68
2018 (5)353.4338.8478.3354.57206.423.670.7-97.542286.624.96120.2849.12293.4714.1512.838.75340.7328.181911.952.971476.226.78579.97-3.84535.290.0167.525.051144.431.34179.9740.391491.925.29-20.690159.2874.590.240.15
2017 (4)254.64-28.62309.45-11.92166.89-16.7928.4-39.152178.470.9280.6627.87257.093.5411.802.59265.8320.271856.814.211382.525.25603.125.88535.290.0159.464.121129.282.39128.198.771416.933.13-36.96091.232.330.24-1.51
2016 (3)356.75-12.73351.3242.3200.57-8.8846.6711.492158.56-0.9663.08-21.49248.316.2511.507.28221.03-10.01781.8-2.551313.56-6.42569.6512.84535.290.0153.155.531102.931.44117.85-14.021373.930.33-28.7089.15-49.650.240.25
2015 (2)408.7957.32246.88-10.68220.1255.841.86345.322179.48-7.4680.35-25.97233.71-15.6910.72-8.9245.5911.61828.50.741403.6812.55504.83-4.78535.292.0145.128.231087.222.65137.06-21.161369.390.1740.01-41.51177.07-26.910.240.12
2014 (1)259.85-2.48276.39-1.48141.2859.719.42.062355.07-1.4108.53-17.88277.2-0.0811.771.34220.06-9.011815.027.191247.1114.14530.17-1.54524.792.0134.085.671059.12316.16173.84-81.591367.043.1368.4146.99242.25-75.550.24-4.98
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
23Q4 (20)317.6476.88-32.77225.41-23.82-50.56282.279.0612.5424.07-12.54-43.1669.632.414.5225.1426.918009.68325.59-7.3611.9112.66-8.414.84474.01-3.1-12.132105.122.817.442076.1128.6111.94925.1719.6612.69535.290.00.0215.950.03.941184.53-0.19-0.58139.0521.834.451539.531.490.4744.31-22.34496.33183.367.1150.370.2721.0618.25
23Q3 (19)179.5834.2-60.81295.88-8.12-41.82258.8323.96-20.8627.5210.79-29.42653.853.27-2.6919.81-12.85-13.83351.4510.415.6813.8211.210.33489.170.25-12.112047.59-1.684.151614.27-1.73-9.63773.14-2.1-7.51535.290.00.0215.950.03.941186.79-0.24-0.56114.1324.7-12.641516.871.32-0.9857.06142.29551.37171.1948.7722.80.230.930.16
23Q2 (18)133.82-74.4-70.36322.04-29.83-35.77208.81.32-8.7724.84-42.08-6.62633.162.89-8.6322.7355.58-26.3318.313.44-10.6312.435.86-10.41487.97-7.7-16.572082.533.147.131642.74-16.84-11.89789.7-1.94-7.04535.290.00.0215.953.943.941189.66-0.01-0.3291.52-38.7-14.951497.13-3.21-0.7823.55711.69256.58115.07-20.8824.310.22-4.31-0.97
23Q1 (17)522.6810.6346.22458.930.66-10.65206.07-17.84-5.7942.891.3958.15615.39-3.95-2.9114.614612.9-46.91307.725.76-1.911.746.51-7.94528.69-1.99-4.382019.193.051.131975.466.513.72805.31-1.91-6.5535.290.00.0207.770.05.151189.78-0.14-0.4149.2912.15-10.21546.840.95-0.74-3.8565.5613.29145.4419.27-10.120.231.15-0.24
22Q4 (16)472.443.1136.76455.92-10.3510.87250.82-23.318.0542.38.4962.01640.69-4.65-2.360.31-98.65-97.41290.95-12.51-0.8211.02-12.0-10.27539.45-3.0810.171959.41-0.34-0.381854.673.83-7.22820.96-1.78-6.25535.290.00.0207.770.05.151191.43-0.18-0.26133.121.89-3.931532.320.020.11-11.18-227.6371.52121.94-12.5322.770.232.54-1.93
22Q3 (15)458.191.4830.01508.571.4415.21327.0742.917.3638.9946.5838.75671.95-3.0314.9722.99-25.451.82332.56-6.637.9212.53-9.7-6.82556.59-4.8317.381966.041.141.291786.22-4.19-2.63835.88-1.6-6.17535.290.00.0207.770.05.151193.520.0-0.08130.6521.415.731531.951.531.078.76158.24120.94139.4150.670.570.22-0.21-3.57
22Q2 (14)451.5126.3114.51501.36-2.3923.12228.874.64-3.7926.6-1.92-10.59692.969.3318.4730.8412.06-12.31356.1613.5523.813.878.776.24584.865.7729.791943.93-2.640.371864.4-2.11-8.42849.51-1.37-6.24535.290.00.0207.775.155.151193.52-0.08-0.08107.61-35.277.231508.9-3.171.1-15.04-238.7456.0292.57-42.7939.940.23-3.61-2.64
22Q1 (13)357.473.48-10.05513.6524.9113.0218.73-5.78-7.9427.123.87-24.6633.84-3.4112.6927.52130.11.4313.676.9213.1812.753.82-3.0552.9312.92114.071996.711.52-6.231904.56-4.73-1.82861.34-1.64-6.51535.290.00.0197.590.03.841194.520.01.8166.2519.981.111558.361.811.98-4.4488.6985.68161.8162.9221.280.23-0.57-3.99
21Q4 (12)345.45-1.98-1.86411.23-6.8422.85232.14-23.849.5326.11-7.08-17.87656.1912.2717.111.96-47.03-14.69293.37-4.799.5112.28-8.61-5.18489.653.26123.211966.891.33-7.251999.088.97-5.6875.73-1.69-6.46535.290.00.0197.590.03.841194.520.01.8138.5712.140.811530.670.991.97-39.256.19-34.8899.3221.52-8.330.240.83-3.1
21Q3 (11)352.42-10.625.31441.418.41.87304.6628.0720.6928.1-5.5512.18584.46-0.0817.9422.58-35.8-24.02308.147.1123.8613.442.9513.75474.195.23133.011940.990.22-6.771834.44-9.89-1.98890.81-1.68-6.27535.290.00.0197.590.03.841194.520.01.8123.5723.14-5.351515.681.561.43-41.84-22.3421.4381.7323.555.730.230.75-3.23
21Q2 (10)394.31-0.78-15.13407.21-10.4210.12237.890.1321.5529.75-17.290584.943.9919.5135.1729.5960.89287.693.8120.0913.06-0.6921.37450.6374.46114.541936.79-9.04-5.562035.774.94-1.47906.0-1.66-5.98535.290.00.0197.593.843.841194.521.81.8100.35-38.97-0.41492.46-2.331.91-34.2-10.2939.6366.15-50.4250.00.23-4.94-3.58
21Q1 (9)397.4212.91-7.59454.5635.79-22.77237.5953.048.0935.9713.150562.480.387.6827.1493.5880.57277.143.455.2913.151.4820.12258.317.759.72129.380.423.521939.96-8.47.46921.29-1.59-5.36535.290.00.0190.290.05.981173.420.01.59164.4319.63-12.81528.141.80.33-31.01-6.5638.57133.4223.14-3.370.240.34-2.58
20Q4 (8)351.995.18-9.57334.75-22.75-5.52155.25-38.5-32.7131.7926.9120.92560.3513.08-6.2914.02-52.83-38.13267.897.68-0.5312.969.6320.33219.377.79-19.12120.541.856.612117.7613.1630.98936.17-1.569.33535.290.00.0190.290.05.981173.420.01.59137.455.29-20.91501.160.46-0.48-29.145.355.79108.3540.17-24.160.240.7-1.41
20Q3 (7)334.65-27.97105.52433.3117.1812.56252.4328.986.425.050202.9495.541.25-19.6929.7235.960.92248.793.85-14.0511.829.850203.51-3.11-28.262082.021.536.851871.45-9.4338.13950.41-1.3767.82535.290.00.0190.290.05.981173.420.01.59130.5529.58-8.641494.262.031.13-53.256.0-190.5177.375.28-37.950.240.390.07
20Q2 (6)464.588.0219.87369.78-37.18-4.61195.72-10.96-22.5500-100.0489.44-6.3-26.6521.8645.44-37.63239.56-8.99-24.8310.76-1.720210.04-10.79-26.912050.71-0.316.462066.2314.4635.85963.65-1.0167.53535.290.00.0190.295.985.981173.421.591.57100.75-46.57-10.91464.46-3.851.14-56.65-12.22-10038.644.1-68.06-61.20.24-3.960.91
20Q1 (5)430.0710.4929.13588.6166.1332.51219.81-4.7213.040-100.0-100.0522.36-12.64-15.6415.03-33.67-25.45263.21-2.27-11.5310.951.660235.45-13.17-25.772057.013.425.881805.2311.6524.18973.4976.0866.9535.290.00.0179.550.07.181155.060.00.93188.568.52-4.41523.170.980.93-50.48-63.42-8375.41138.08-3.35-30.210.251.550.42
19Q4 (4)389.25139.050.0354.3-7.970.0230.71-2.750.026.29217.90.0597.94-3.10.022.66-23.060.0269.33-6.950.010.7700.0271.17-4.410.01989.02.080.01616.8819.340.0552.86-2.380.0535.290.00.0179.550.00.01155.060.00.0173.7621.60.01508.382.090.0-30.89-68.520.0142.8714.690.00.252.210.0

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