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)43.8213.880.57-60.420000123.89-3.186.2724.167.738.876.2412.4518.24-10.465.76-6.49000.1515.3832.120.018.473.530.15-34.7833.295.4151.914.55-0.07033.225.70.014.13
2022 (9)38.48-0.051.44-10.560000127.96-10.875.05-60.057.1-22.155.55-12.6620.37-35.886.16-5.81000.13-18.7532.120.017.847.280.2327.7831.58-9.1549.65-3.72-0.15031.43-8.980.01-15.0
2021 (8)38.5-1.841.6141.230000143.5653.0212.64411.749.121.336.35-33.7831.77129.396.54-0.15000.16-11.1132.120.016.631.460.18-14.2934.7642.1151.5725.63-0.23034.5342.220.0119.11
2020 (7)39.22103.741.14-7.32000093.82-5.022.47605.719.032.949.5939.9713.85-26.216.55-5.89000.18-10.032.120.016.390.610.21425.024.467.2841.054.91-0.18024.287.480.0112.28
2019 (6)19.255.541.23108.47000098.78-12.440.35-67.296.77-22.986.85-12.0318.774.686.96-8.06000.2233.3332.120.016.290.620.04022.8-0.0439.130.33-0.21022.59-0.790.01-9.51
2018 (5)18.24-17.020.59-59.310000112.82-18.061.07-85.628.7917.367.7943.2317.93-26.277.57-8.24000.06500.032.120.016.194.860022.81-16.7539.0-8.96-0.04022.77-17.320.01-16.2
2017 (4)21.98-47.211.45-36.960000137.697.297.44-41.427.49-16.785.44-22.4324.3263.08.25-7.09000.01032.120.015.448.960027.4-4.3342.840.070.14-33.3327.54-4.540.0147.45
2016 (3)41.643.872.334.50000128.34-0.4512.709.067.67.0168.3614.9210.688.8870.11000032.120.014.170.00028.6442.8442.8125.10.21-67.6928.8539.370.0028.52
2015 (2)40.0933.631.7112.50000128.92-20.34-0.9205.37-34.274.17-17.4913.48-30.735.22-51.4000.01-75.032.120.014.173.130020.05-21.8934.22-13.170.656.5620.7-21.230.002.23
2014 (1)30.029.091.5210.950000161.836.644.35-15.048.17-27.185.05-31.7219.467.110.74-23.88000.04-76.4732.120.013.743.850025.67-1.3539.410.430.6152.526.28-0.530.00-44.53
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)43.8233.3513.880.5726.67-60.4200000034.5610.746.321.81-17.73166.187.73-48.198.876.24-52.7712.4618.24-3.49-10.465.76-2.37-6.490000.1536.3615.3832.120.00.018.470.03.530.150.0-34.7833.293.425.4151.912.164.55-0.0722.2253.3333.223.495.70.010.434.13
23Q3 (19)32.86-17.1716.20.45-30.77-65.9100000031.226.2324.182.2228.36241.9414.9284.2126.0613.2174.28187.0418.9-5.26-30.745.9-0.34-5.30000.11-8.33-21.4332.120.00.018.470.03.530.150.0-34.7832.197.38.4650.814.536.41-0.0957.14-12.532.17.758.450.014.2610.94
23Q2 (18)39.673.121.930.65-45.38-55.1700000029.392.33-21.120.67-58.13-80.358.1-0.98-14.17.586.3123.9819.95-1.29-41.535.92-2.63-7.790000.12-7.69-14.2932.120.00.018.473.533.530.15-34.78-34.7830.00.44-3.9748.611.4-1.42-0.21-61.54-31.2529.790.17-4.150.01-3.864.28
23Q1 (17)38.47-0.032.641.19-17.36-19.0500000028.7221.59-31.541.6135.29-36.518.1815.21-38.737.1328.5-18.0620.21-0.79-15.796.08-1.3-7.180000.130.0-13.3332.120.00.017.840.07.280.230.027.7829.87-5.412.6847.94-3.444.44-0.1313.33-62.529.74-5.382.520.013.44-20.23
22Q4 (16)38.4836.07-0.051.449.09-10.5600000023.62-6.05-39.540.68143.87-78.487.17.58-22.155.5520.56-12.6620.37-25.36-35.886.16-1.12-5.810000.13-7.14-18.7532.120.00.017.840.07.280.230.027.7831.586.4-9.1549.653.98-3.72-0.15-87.534.7831.436.18-8.980.016.99-15.0
22Q3 (15)28.28-27.3420.141.32-8.97-31.2500000025.14-32.53-30.11-1.55-145.45-146.696.6-30.01-43.934.60-24.73-48.627.29-20.02-18.616.23-2.96-5.460000.140.0-17.6532.120.00.017.840.07.280.230.027.7829.68-4.99-7.6347.75-3.16-2.43-0.0850.070.3729.6-4.76-7.090.01-2.0-18.16
22Q2 (14)38.923.8441.681.45-1.36-27.500000037.26-11.182.223.4135.320.599.43-29.36-21.616.11-29.73-39.934.1242.1739.616.42-1.98-1.830000.14-6.67-22.2232.120.00.017.847.287.280.2327.7827.7831.247.398.4349.317.438.11-0.16-100.038.4631.087.148.860.01-26.46-18.15
22Q1 (13)37.48-2.6511.811.47-8.722.500000041.957.3730.772.52-20.25-9.0313.3546.3841.878.7036.97-5.8224.0-24.4645.196.550.150.920000.15-6.25-16.6732.120.00.016.630.01.460.180.0-14.2929.09-16.3113.5445.9-10.998.74-0.0865.2263.6429.01-15.9914.210.0110.2317.79
21Q4 (12)38.563.55-1.841.61-16.1541.2300000039.078.6244.923.16-4.8254.159.12-22.511.336.35-29.05-33.7831.77-5.25129.396.54-0.76-0.150000.16-5.88-11.1132.120.00.016.630.01.460.180.0-14.2934.768.1942.1151.575.3725.63-0.2314.81-27.7834.538.3842.220.013.0119.11
21Q3 (11)23.54-14.31-36.791.92-4.052.3800000035.97-1.3257.93.32-2.06388.2411.77-2.1662.798.95-11.9811.1733.5337.19173.946.590.760.760000.17-5.56-10.5332.120.00.016.630.01.460.180.0-14.2932.1311.5242.9348.947.325.23-0.27-3.85-3.8531.8611.5943.380.01-1.9821.94
21Q2 (10)27.47-18.05-25.172.066.6756.2500000036.4513.6281.893.3922.381573.9112.0327.84130.4610.1710.182.8624.4447.85112.896.540.77-0.460000.180.0-10.032.120.00.016.631.461.460.18-14.29-14.2928.8112.4532.1645.618.0518.81-0.26-18.1818.7528.5512.432.910.015.8334.01
21Q1 (9)33.52-14.5320.621.25.267.1400000032.0818.9933.442.7735.1213950.09.414.5680.969.24-3.775.7416.5319.3510.796.49-0.92-3.850000.180.0-5.2632.120.00.016.390.00.610.210.0425.025.624.7414.9442.212.839.27-0.22-22.2215.3825.44.6115.30.0111.4727.06
20Q4 (8)39.225.32103.741.14-9.52-7.3200000026.9618.3517.682.05201.472150.09.024.4832.949.5919.1139.9713.8513.15-26.216.550.15-5.890000.18-5.26-10.032.120.00.016.390.00.610.210.0425.024.468.817.2841.055.044.91-0.1830.7714.2924.289.277.480.015.4512.28
20Q3 (7)37.241.44125.151.26-1.5638.4600000022.7813.67-15.160.68395.65585.717.2338.51-23.418.0544.79012.246.62-27.576.54-0.46-8.150000.19-5.0-9.5232.120.00.016.390.00.610.210.0425.022.483.120.7639.081.81.14-0.2618.75-73.3322.223.450.270.017.728.23
20Q2 (6)36.7132.1113.311.2814.29-5.1900000020.04-16.64-20.22-0.23-1050.0-129.875.220.38-47.595.565.82011.48-23.06-27.256.57-2.67-10.730000.25.26-9.0932.120.00.016.390.610.610.21425.0425.021.8-2.2-2.938.39-0.62-1.01-0.32-23.08-3100.021.48-2.5-4.280.010.34-5.34
20Q1 (5)27.7944.3631.081.12-8.94-15.7900000024.044.930.59-0.0280.089.475.2-23.19-22.395.26-23.3014.92-20.51-10.396.75-3.02-10.950000.19-5.0216.6732.120.00.016.290.00.620.040.0022.29-2.24-1.538.63-1.28-0.46-0.26-23.81-471.4322.03-2.48-2.950.01-1.49-7.42
19Q4 (4)19.2516.380.01.2335.160.0000.0000.022.91-14.670.0-0.128.570.06.77-28.280.06.8500.018.7711.070.06.96-2.250.0000.00.2-4.760.032.120.00.016.290.00.00.040.00.022.82.20.039.131.270.0-0.21-40.00.022.591.940.00.011.660.0

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