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)4.88-59.4315.27-28.68000094.32-10.774.18-61.4712.7717.813.5432.0331.57-18.828.11.25000.93-1.0647.70.011.829.952.510.09.4-37.023.74-15.737.6425.4517.04-18.90.031.32
2022 (9)12.0385.3621.4131.590.04-98.1100105.7114.9110.8514.4510.84-6.7910.25-18.8938.8922.918.0-4.76000.94-1.0547.70.010.759.692.510.014.9222.028.1714.796.09181.9421.0146.00.03-7.29
2021 (8)6.49-32.6816.27-7.562.1296.30091.998.459.4870.8111.630.9512.64-6.9131.6439.578.413.670.03-98.610.95-2.0647.70.09.85.952.510.012.2334.9924.5417.872.1651.0514.3937.180.03-15.11
2020 (7)9.64175.4317.6-15.341.08-16.280084.82-3.585.55158.1411.523.0413.586.8722.67-26.737.393.212.16-17.870.97-1.0247.70.09.252.322.510.09.0646.8420.8217.561.43-10.6210.4935.010.04-18.7
2019 (6)3.536.1920.793.331.29-19.380087.97-10.12.15-43.4211.18-0.1812.7111.0330.94-8.467.16-9.942.63-32.910.98-1.0147.7-4.499.044.392.510.06.17-9.9317.71-1.721.631.157.77-3.720.050.69
2018 (5)2.57-49.2120.12200.31.624.030097.8511.353.8-39.5911.29.9111.45-1.2933.823.097.95-4.683.92-39.130.992.0649.941.738.667.852.510.06.85-35.2618.02-14.681.22-36.468.07-35.440.05-2.33
2017 (4)5.06-40.266.755.451.29168.750087.882.56.29-25.9110.195.0511.602.4927.46-3.858.34112.216.44-31.560.974.349.0910.318.0311.842.510.010.58-15.3621.12-4.821.9252.3812.5-9.160.05-6.3
2016 (3)8.47-29.064.31-34.10.48-67.790085.74-9.388.4933.79.7-11.911.31-2.7728.566.493.93195.499.41-13.030.930.044.53.517.189.792.510.012.528.2122.1917.971.262.4413.7625.320.05-2.13
2015 (2)11.9412.856.54-45.591.49-54.710.02-33.3394.62-14.566.35239.5711.012.911.6420.4426.82-24.661.33-39.2710.8218.380.93-1.0642.990.06.542.832.510.09.7556.518.8124.651.23-13.3810.9843.530.069.99
2014 (1)10.5825.3612.0222.653.29-14.990.030110.75-2.181.87-37.0410.79.749.6612.1935.6-11.022.1968.469.1455.440.940.042.990.06.364.952.510.06.23-12.1315.09-3.641.42-0.77.65-10.210.0515.34
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)4.88-34.14-59.4315.27-27.46-28.6800-100.000022.31-4.25-10.290.44-71.61-69.6612.771.9217.813.544.6832.031.572.9-18.828.1-3.111.250000.930.0-1.0647.70.00.011.820.09.952.510.00.09.44.91-37.023.741.93-15.737.64-9.3725.4517.04-2.01-18.90.030.051.32
23Q3 (19)7.4110.93-53.0121.0544.67-32.120-100.0-100.000023.3-3.2-7.471.5524.0-39.4512.533.38-12.3812.935.39-7.230.68-5.72-21.598.363.08-6.0700-100.00.93-1.06-1.0647.70.00.011.820.09.952.510.00.08.9620.75-33.7823.297.03-13.068.43-3.1258.7217.397.889.510.03-0.09-3.0
23Q2 (18)6.6842.43-52.6214.55-15.55-25.150.02-33.33-98.1700024.07-2.35-9.01.2532.98-65.0812.12-14.89-9.6912.27-12.84-8.9132.54-8.34-16.08.117.13-9.5900-100.00.940.00.047.70.00.011.829.959.952.510.00.07.42-53.22-32.3621.76-25.27-10.198.725.36234.6216.12-29.318.790.035.33-6.02
23Q1 (17)4.69-61.01-36.7917.23-19.5215.480.03-25.0-97.2500024.65-0.88-15.580.94-35.17-71.1714.2431.37-4.8814.0837.27-8.0135.5-8.7214.077.57-5.38-16.5400-100.00.940.0-1.0547.70.00.010.750.09.692.510.00.015.866.32.3229.123.374.716.9413.96149.6422.88.5224.730.03-3.77-5.75
22Q4 (16)12.03-23.7285.3621.41-30.9631.590.040.0-98.1100024.87-1.2314.131.45-43.369.0210.84-24.2-6.7910.26-26.4-18.8838.89-0.6122.918.0-10.11-4.760-100.0-100.00.940.0-1.0547.70.00.010.750.09.692.510.00.014.9210.2722.028.175.1514.796.09159.15181.9421.0132.346.00.03-4.22-7.29
22Q3 (15)15.7711.84434.5831.0159.52112.540.04-96.33-98.1100025.18-4.813.532.56-28.49-8.5714.36.562.6613.933.44-10.0939.131.0134.388.9-0.788.140.01-50.0-75.00.940.0-3.0947.70.00.010.750.09.692.510.00.013.5323.3424.8226.7910.5715.672.35-9.6214.0815.8817.0223.10.03-3.21-14.59
22Q2 (14)14.190.0360.0519.4430.2947.51.090.0-48.5800026.45-9.427.33.589.8228.3213.42-10.3514.713.47-11.972.3638.7424.4949.068.97-1.111.150.02-33.33-98.170.94-1.05-3.0947.70.00.010.759.6916.222.510.00.010.97-29.23-23.8224.23-12.87-7.412.6-6.4753.8513.57-25.77-15.660.035.64-9.89
22Q1 (13)7.4214.3325.3414.92-8.324.851.09-48.58-48.5800029.234.0124.953.26145.1127.8414.9728.7216.2315.3021.050.5231.12-1.6430.19.077.9819.970.030.0-97.270.950.0-2.0647.70.00.09.80.05.952.510.00.015.526.7433.5127.8113.3318.952.7828.782.8918.2827.0339.220.03-5.34-17.32
21Q4 (12)6.49120.0-32.6816.2711.51-7.562.120.096.300021.79-1.7610.721.33-52.5-10.7411.63-16.510.9512.64-18.43-6.931.648.6539.578.42.0713.670.03-25.0-98.610.95-2.06-2.0647.70.00.09.80.05.952.510.00.012.2312.8234.9924.545.9617.872.164.8551.0514.3911.5537.180.03-11.76-15.11
21Q3 (11)2.95-66.5218.9514.5910.7-15.572.120.094.500022.18-10.024.622.80.3653.8513.9319.066.8315.5017.764.429.1212.046.248.231.9814.620.04-96.33-98.170.970.0-1.0247.70.00.09.85.955.952.510.00.010.84-24.7242.0723.16-11.519.442.0621.8982.312.9-19.8347.260.042.13-14.27
21Q2 (10)8.8148.82265.5613.1810.29-2.952.120.064.3400024.655.4821.132.799.41114.6211.7-9.1611.6413.16-13.5613.2125.998.65-2.78.076.7513.031.09-0.91-44.950.970.0-1.0247.70.00.09.250.00.02.510.00.014.424.03147.8526.1711.9348.951.6911.1844.4416.0922.54130.520.04-3.08-19.24
21Q1 (9)5.92-38.59103.4411.95-32.1-44.682.1296.364.3400023.3718.75-0.972.5571.14171.2812.8811.81-3.2315.2212.114.6723.925.51-13.937.562.35.151.1-49.07-44.720.970.0-1.0247.70.00.09.250.02.322.510.00.011.6128.1563.2923.3812.325.291.526.2967.0313.1325.1763.720.04-2.8-21.78
20Q4 (8)9.64288.71175.4317.61.85-15.341.08-0.92-16.2800019.68-7.17-13.271.49-18.13302.711.52-11.663.0413.58-8.526.8622.67-17.29-26.737.392.923.212.16-0.92-17.870.97-1.02-1.0247.70.00.09.250.02.322.510.00.09.0618.7446.8420.827.3717.561.4326.55-10.6210.4919.7535.010.04-10.89-18.7
20Q3 (7)2.482.9-25.7517.2827.25-21.451.09-15.5-15.500021.24.18-9.831.8240.0243.413.0424.4317.0614.8527.7027.412.62-14.57.180.56-3.232.1810.1-17.420.980.00.047.70.00.09.250.02.322.510.00.07.6331.3332.719.3910.3612.081.13-3.42-13.088.7625.524.260.05-3.79-10.12
20Q2 (6)2.41-17.18-8.7113.58-37.13-20.951.290.00.000020.35-13.77-6.261.338.3145.2810.48-21.2610.5511.63-20.07026.71-3.89-23.697.14-0.7-7.151.98-0.5-39.450.980.00.047.70.0-5.09.252.322.322.510.00.05.81-18.2811.317.57-5.844.771.1728.57-13.976.98-12.976.080.05-6.130.61
20Q1 (5)2.91-16.8615.0221.63.93.11.290.00.000023.64.0117.650.94154.0530.5613.3119.0514.3514.5414.45027.79-10.18-21.967.190.42-9.221.99-24.33-39.330.980.0-1.0147.70.0-5.09.040.04.392.510.00.07.1115.24-6.0818.665.36-0.430.91-43.12-30.538.023.22-9.680.051.032.75
19Q4 (4)3.54.790.020.79-5.50.01.290.00.0000.022.69-3.490.00.37-30.190.011.180.360.012.7100.030.94-3.490.07.16-3.50.02.63-0.380.00.980.00.047.70.00.09.040.00.02.510.00.06.177.30.017.712.370.01.623.080.07.7710.210.00.05-1.490.0

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