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)21.03-1.9613.2-9.711.212.540045.55-25.68-1.6606.93-8.0915.2123.679.26-25.9815.276.3419.57-5.372.41-6.2323.360.01.770.000-0.8300.94-63.850.8-64.29-0.0300.05-3.76
2022 (9)21.4559.7214.620.141.18-47.790061.29-7.67-0.3807.54-41.7812.30-36.9412.51-16.3214.360.9120.6822.292.573.6323.360.01.770.0000.82-21.152.6-7.82.24190.913.0669.060.05-10.77
2021 (8)13.43-1.8314.668.592.26-42.350066.38-22.8-0.31012.9517.0919.5151.6814.9512.4914.2316.0716.9115.512.48-5.723.360.01.775.99001.04-0.952.82-40.510.77-46.531.81-27.310.0628.09
2020 (7)13.6862.288.66-38.843.92131.950085.9923.741.68011.062.0312.86-17.5513.291.2212.26262.7214.640.622.633.1423.360.01.670.02.020.01.0504.7454.41.4402.4900.04-10.46
2019 (6)8.43-3.2114.164.191.69-48.630069.49-6.32-1.72010.840.2815.607.0513.13-7.63.38445.1614.555.972.55-3.0423.360.01.670.02.020.0-0.6103.0734.65-4.330-4.9400.050.29
2018 (5)8.71-18.913.5914.113.2911.150074.182.19-0.61010.81-6.5714.57-8.5714.2116.670.62-81.8213.73-18.562.633.5423.3611.081.670.02.020.0-1.402.28-21.11-3.870-5.2700.057.35
2017 (4)10.744.4711.9132.042.96-36.620072.592.11-0.77011.57-0.0915.94-2.1512.18-3.643.412335.7116.8631.922.54-7.321.030.01.671.212.027.45-0.802.89-21.47-2.580-3.3800.045.09
2016 (3)10.28-20.629.02-17.74.6764.440071.093.150.15650.011.5811.7816.298.3612.64-14.360.1475.012.78-10.632.74-3.8621.030.01.650.01.884.440.1587.53.684.25-4.140-3.9900.04-78.08
2015 (2)12.95-18.2410.9626.272.84446.150.02-33.3368.92-4.090.02-98.2110.36-9.215.03-5.3314.762.570.08-52.9414.3-15.932.852.5221.030.01.657.141.80.00.08-93.333.53-22.08-3.850-3.7700.191.72
2014 (1)15.8443.358.68-16.380.526.120.03071.86-0.731.12-33.7311.4133.7615.8834.7514.399.680.1770.017.0126.192.781.0921.0325.031.540.01.8-35.481.204.5335.63-1.610-0.4100.19-8.88
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)21.032.29-1.9613.21.23-9.711.211.682.5400010.46-24.8-18.85-0.03-113.6495.656.93-24.84-8.0915.21-20.8323.649.26-1.8-25.9815.272.836.3419.57-1.81-5.372.41-4.74-6.2323.360.00.01.770.00.0000-0.83-3.75-201.220.94-3.09-63.850.8-63.64-64.29-0.03-102.14-100.980.05-0.56-3.76
23Q3 (19)20.5620.0919.1213.04-2.4-14.551.191.713.4800013.9127.73-12.240.22131.882100.09.2230.97-13.3519.2136.2621.279.43-16.18-30.6614.850.751.2319.93-1.2427.672.530.4-4.5323.360.00.01.770.00.0000-0.821.57-154.790.9727.63-69.972.281.82-4.761.4636.84-62.860.05-9.14-1.11
23Q2 (18)17.12-4.0930.1913.36-1.76-4.571.170.0-3.3100010.895.73-30.86-0.6940.0-337.937.04-3.3-36.8614.106.12-14.4211.25-2.77-20.4414.741.311.820.18-1.6618.852.520.0-1.5623.360.00.01.770.00.0000-1.02-209.09-170.830.76-47.22-76.41.21-14.79-42.650.19-82.57-94.650.05-0.08.76
23Q1 (17)17.85-16.7833.6113.6-6.98-6.791.17-0.85-46.5800010.3-20.09-38.69-1.15-66.67-11600.07.28-3.45-39.5913.298.01-26.1911.57-7.51-24.9214.551.320.6920.52-0.7727.142.52-1.95-0.423.360.00.01.770.00.0000-0.33-140.24-131.431.44-44.62-48.941.42-36.61-49.291.09-64.38-71.690.056.522.96
22Q4 (16)21.4524.2859.7214.62-4.190.141.182.61-47.7900012.89-18.68-31.29-0.69-7000.0-272.57.54-29.14-41.7812.30-22.35-36.9412.51-8.01-16.3214.36-2.110.9120.6832.4822.292.57-3.023.6323.360.00.01.770.00.00000.82-43.84-21.152.6-19.5-7.82.24-3.03190.913.06-18.8369.060.052.17-10.77
22Q3 (15)17.2631.2527.4715.269.049.611.15-4.96-51.6800015.850.63-3.180.01-96.55109.0910.64-4.57-13.7115.84-3.84-8.6813.6-3.82-12.9314.671.3120.6415.61-8.07-8.232.653.524.3323.360.00.01.770.00.00001.461.39135.483.230.3135.152.319.48168.63.776.2154.730.05-0.070.5
22Q2 (14)13.15-1.578.1414.0-4.0458.731.21-44.75-7.6300015.75-6.254.930.292800.0182.8611.15-7.47-0.9816.47-8.4834.7814.14-8.242.6114.480.2118.316.985.2-2.862.561.19-0.3923.360.00.01.770.05.9900-100.01.4437.14213.043.2214.18-22.222.11-24.6434.393.55-7.7974.880.05-5.34-2.45
22Q1 (13)13.36-0.52-1.0414.59-0.0748.122.19-3.1-50.900016.8-10.453.450.01-97.5104.1712.05-6.9510.0518.00-7.7348.1415.413.0825.4914.451.5518.2516.14-4.5519.472.532.02-4.8923.360.00.01.770.05.9900-100.01.050.9629.632.820.0-37.192.8263.6480.653.85112.7163.140.05-7.694.05
21Q4 (12)13.43-0.81-1.8314.643.1468.592.26-5.04-42.3500018.7614.6-20.00.4463.64-47.3712.955.0317.0919.5112.4551.6614.95-4.2912.4914.2317.0216.0716.91-0.5915.512.48-2.36-5.723.360.00.01.770.05.9900-100.01.0467.74-0.952.8217.99-40.510.77-10.47-46.531.8122.3-27.310.0615.0928.09
21Q3 (11)13.5411.356.710.215.65-12.972.3881.68161.5400016.379.06-56.25-0.1168.57-102.4612.339.5-12.4917.3541.94-3.0515.6213.354.1312.16-0.650.7517.01-2.69-0.352.54-1.17-6.2723.360.00.01.775.995.990-100.0-100.00.6234.78100.02.39-42.27-40.10.86-45.2265.381.48-27.0978.310.05-3.016.67
21Q2 (10)12.16-9.9320.48.82-10.46-30.551.31-70.638.2600015.01-7.5715.46-0.35-45.8382.2311.262.8310.2812.220.59-26.0113.7812.21-8.0112.240.161.6617.4829.393.132.57-3.38-4.123.360.00.01.670.002.020.000.46-43.2104.14-7.8962.51.571.29241.32.03-13.98341.30.050.976.07
21Q1 (9)13.5-1.3286.989.8513.74-21.394.4613.78199.3300016.24-30.7534.1-0.24-131.5884.8110.95-0.9918.1212.15-5.53-13.512.28-7.610.7312.22-0.33331.813.51-7.72-20.582.661.143.523.360.00.01.670.002.020.000.81-22.8604.49-5.27201.341.557.64122.142.36-5.22133.710.0513.65-15.08
20Q4 (8)13.687.862.288.66-26.11-38.843.92330.77131.9500023.45-37.3344.660.76-83.04151.0111.06-21.52.0312.86-28.11-17.5313.29-11.41.2212.261.57262.7214.64-14.240.622.63-2.953.1423.360.00.01.670.00.02.020.00.01.05238.71272.134.7418.854.41.44176.92133.262.49200.0150.40.044.82-10.46
20Q3 (7)12.6925.6438.6911.72-7.72-12.340.91-24.79-58.4500037.42187.8582.714.48327.411847.8314.0938.012.1817.898.31015.00.13-2.2212.070.251878.6917.070.7115.892.711.123.0423.360.00.01.6700.02.0200.00.310-65.933.99931.25-13.070.5213.04107.480.8380.43113.740.04-11.81-22.35
20Q2 (6)10.139.8940.0812.71.36-11.371.21-18.79-38.5800013.07.35-24.37-1.97-24.68-1213.3310.2110.14-12.8116.5217.61014.9835.08-12.0412.04325.441873.7716.95-0.3518.782.684.284.6923.360.00.000-100.000-100.000-100.0-0.48-132.21-111.010.46106.57107.570.46106.57108.520.05-19.16-4.87
20Q1 (5)7.22-14.35-2.8312.53-11.51-12.81.49-11.83-23.200012.11-25.29-22.47-1.58-6.04-409.689.27-14.482.5414.05-9.93011.09-15.54-27.372.83-16.27363.9317.0116.9126.092.570.78-1.5323.360.00.00-100.0-100.00-100.0-100.00100.0-100.01.49-51.47-66.96-7.0-61.66-10.94-7.0-41.7-27.740.0619.8216.41
19Q4 (4)8.43-7.870.014.165.910.01.69-22.830.0000.016.21-20.850.0-1.49-747.830.010.84-13.690.015.6000.013.13-14.410.03.38454.10.014.55-1.220.02.55-3.040.023.360.00.01.670.00.02.020.00.0-0.61-167.030.03.07-33.120.0-4.3337.70.0-4.9418.210.00.05-9.10.0

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