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)1325.54-23.74135.30160.07110.98002225.33-20.15609.9-30.06295.86-19.9813.300.21357.1314.94454.0729.42452.3613.4443.732.291252.980.2304.7241.2927.34-44.361838.474.62170.537.3225.6101864.088.880.00-7.52
2022 (9)1738.1931.060075.87-79.68002787.0530.84871.9856.32369.755.0713.27-19.69310.735.02350.86-15.84398.770.1242.7517.281250.470.17215.6737.0749.14-39.821757.6692.142022.4775.29-45.6501712.01102.970.0029.31
2021 (8)1326.2241.0219.24-82.6373.3238.34002130.1120.47557.891.1351.929.0316.527.11230.112.04416.9233.52398.360.7936.45-25.281248.320.49157.3425.581.65-25.92914.7761.571153.7643.9-71.270843.588.340.0065.46
2020 (7)940.48-1.51110.57-7.97269.858.83001768.2119.31291.89200.67272.736.015.42-11.16225.523.85312.26134.39247.71-48.2748.78-6.161242.245.65125.378.33110.22-24.06566.1863.0801.7631.83-118.320447.8688.870.00-75.78
2019 (6)954.9214.14120.15-8.31247.96384.2001482.02-2.0297.0837.25257.297.7717.369.98217.1519.29133.2228.54478.88-28.6151.9873.731175.76-5.37115.736.52145.140347.34-31.52608.2-1.25-110.220237.12-34.510.00-12.49
2018 (5)836.622.43131.04-48.551.21-81.29001512.531.3270.73-26.54238.7513.8315.7812.35182.03-0.3103.64-5.58670.8325.8129.92-21.011242.43-1.58108.659.7300507.2332.91615.8928.13-145.140362.09-11.240.00-49.43
2017 (4)816.7541.85254.4623.82273.64160.58001492.850.9696.2915.79209.74-8.9914.05-9.85182.587.41109.77-3.51533.19-12.237.88-7.341262.430.099.029.1600381.63-1.09480.660.8626.32-58.89407.95-9.320.00-54.76
2016 (3)575.798.05205.51273.32105.0159.06001478.72.183.16-38.17230.4619.2115.5916.76169.98-3.64113.76-8.11607.2927.7840.88-9.241262.43-1.0590.7117.4100385.84-10.23476.55-6.0264.03-40.02449.87-16.160.0111.57
2015 (2)532.916.6155.05-11.9366.0274.89001448.33.44134.4910.77193.32-13.5813.35-16.45176.4115.74123.834.01475.2542.2945.04-0.641275.810.2277.2618.6400429.8213.63507.0814.36106.75-13.72536.576.890.01-48.23
2014 (1)457.01-10.0962.5134.637.75-77.18001400.1213.08121.41-3.87223.6932.9715.9817.59152.428.9392.389.43334.0117.5545.33-4.371273.030.2865.1224.0600378.2739.13443.3936.69123.73114.25502.052.290.02-15.86
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)1325.54-5.75-23.74135.3-23.080160.0728.22110.98000549.58-3.7-18.98131.95-17.38-30.8295.86-4.88-19.9813.300.620.21357.13-2.3214.94454.075.229.42452.36-8.3913.4443.739.822.291252.980.210.2304.720.041.2927.340.0-44.361838.477.944.62170.536.647.3225.61-66.7156.11864.084.718.880.00-2.09-7.52
23Q3 (19)1406.42-13.77-22.15175.910247.068005.99124.849.34.25000570.691.37-24.3159.712.11-40.84311.051.59-30.6313.219.5-20.45365.615.8121.46431.648.0831.16493.836.937.0139.827.24-5.211250.310.00.17304.720.041.2927.340.0-44.361703.259.498.582035.317.8211.0176.91938.71290.81780.1615.1116.470.00-7.7-19.45
23Q2 (18)1630.97-5.08-11.231.770.0-72.76114.2218.07-9.3000562.963.85-21.87156.41-3.35-26.66306.1813.13-28.612.0720.15-29.52345.535.7326.38399.38-0.5414.93360.62-3.33-21.0937.13-6.5-9.811250.31-0.010.17304.7241.2941.2927.34-44.36-44.361555.68-18.8419.781887.74-13.4720.73-9.175.2789.451546.51-18.927.620.008.45-18.57
23Q1 (17)1718.34-1.14-0.21.00-92.5496.7427.51-54.45000542.09-20.09-14.53161.83-15.13-18.3270.65-26.8-28.8710.04-24.3-39.47326.795.1828.65401.5414.443.63373.03-6.45-25.4939.71-7.1110.211250.470.00.18215.670.037.0749.140.0-39.821916.79.0572.472181.517.8661.56-9.6878.881.831907.0211.3980.240.00-5.65-0.52
22Q4 (16)1738.19-3.7831.060-100.0-100.075.87-36.64-79.68000678.36-10.0214.78190.68-29.3719.56369.75-17.545.0713.27-20.13-19.69310.73.2235.02350.866.61-15.84398.77-13.580.1242.751.7617.281250.470.180.17215.670.037.0749.140.0-39.821757.6612.0592.142022.4710.3175.29-45.65-13.2535.951712.0112.01102.970.00-14.7229.31
22Q3 (15)1806.49-1.6759.722.17-65.22-89.84119.75-4.91-45.88000753.924.6334.85269.9626.5854.62448.424.5735.9416.61-2.980.31301.0210.130.03329.1-5.3-14.12461.450.98-9.6842.012.040.211248.210.00.47215.670.037.0749.140.0-39.821568.720.79105.461833.5217.2782.89-40.3153.6460.511528.3926.13131.070.00-6.6999.84
22Q2 (14)1837.236.7148.166.24-53.43-88.41125.93-40.71-11.71000720.5513.6141.54213.277.6778.57428.8412.7142.4117.123.196.98273.417.6421.85347.51-10.32-0.09456.99-8.72-10.3441.1714.27-11.611248.210.00.47215.6737.0737.0749.14-39.82-39.821298.7416.87122.141563.5615.7989.84-86.95-63.199.171211.7914.53147.850.0032.49192.0
22Q1 (13)1721.729.8260.4813.4-30.35-74.05212.38-43.11-33.88000634.237.3134.66198.0824.289.95380.488.1230.1416.590.423.08254.0110.3914.29387.48-7.0615.73500.6725.780.7336.03-1.15-22.651248.21-0.010.48157.340.025.581.650.0-25.921111.321.4866.41350.2917.0349.46-53.2825.2432.791058.0225.4379.760.0022.64155.61
21Q4 (12)1326.2217.2641.0219.24-9.88-82.6373.3268.7138.34000591.05.7130.48159.49-8.6542.45351.96.6829.0316.52-0.237.11230.11-0.62.04416.928.7933.52398.3-22.0460.7936.45-13.05-25.281248.320.480.49157.340.025.581.650.0-25.92914.7719.8161.571153.7615.0943.9-71.2730.1839.77843.527.5288.340.0031.865.46
21Q3 (11)1131.05-8.7914.4321.35-60.36-71.8221.2855.14150.71000559.079.8224.6174.646.1991.74329.869.5422.3616.563.476.49231.53.171.26383.2210.1750.6510.890.243.341.92-10.0-15.351242.330.00.01157.340.025.581.650.0-25.92763.5130.5964.571002.521.7243.31-102.07-6.6236.99661.4435.29119.060.0036.34-13.69
21Q2 (10)1240.015.5824.1653.864.32-43.97142.63-55.684.95000509.088.0914.69119.4314.5378.76301.133.010.4716.00-0.57-2.41224.390.96-3.87347.833.8958.28509.6783.98-4.7346.580.0-3.761242.330.011.64157.3425.525.581.65-25.92-25.92584.65-12.4656.54823.64-8.8335.23-95.73-20.7629.15488.92-16.93105.110.0015.9823.1
21Q1 (9)1072.8514.0712.7351.63-53.31-45.26321.2119.03101.78000470.973.9811.42104.28-6.86372.5292.377.22.3416.104.35-11.05222.25-1.450.45334.87.22182.2277.0211.83-41.9846.58-4.51-2.451242.240.01.64125.370.08.33110.220.0-24.06667.8517.9685.11903.4412.6845.33-79.2733.046.67588.5831.42177.420.00-20.6116.26
20Q4 (8)940.48-4.85-1.51110.5746.02-7.97269.85205.748.83000452.960.958.24111.9622.95191.79272.731.166.015.42-0.81-11.16225.52-1.363.85312.2622.71134.39247.71-49.91-48.2748.78-1.49-6.161242.240.05.65125.370.08.33110.220.0-24.06566.1822.0463.0801.7614.6131.83-118.3226.96-7.35447.8648.3288.870.00-31.25-75.78
20Q3 (7)988.39-1.0313.9375.72-21.22-54.0688.2614.45-62.6000448.71.0918.991.0636.3210.89269.59-1.115.1515.55-5.170228.63-2.0514.37254.4615.8117.02494.57-7.55-10.4549.522.3135.931242.241.645.95125.370.08.33110.220.0-24.06463.9424.2246.34699.5314.8521.05-161.99-19.89-68.16301.9526.6736.820.0094.45-64.71
20Q2 (6)998.724.9510.5396.121.91-41.177.12-51.55-66.62000443.865.0123.1966.81202.72283.97272.6-4.5811.7916.40-9.380233.425.518.92219.7585.2293.56534.9612.0417.8548.41.3616.571222.240.04.25125.378.338.33110.22-24.06-24.06373.483.5227.47609.06-2.039.97-135.119.1-33.97238.3712.3524.050.009.54-83.15
20Q1 (5)951.66-0.347.2494.32-21.5-43.85159.19-35.8142.93000422.681.029.7222.07-42.4883.76285.6911.0424.2618.094.230221.261.8917.23118.64-10.948.82477.47-0.29-26.5247.75-8.1442.451222.243.950.81115.730.06.52145.140.00360.793.87-28.59621.652.211.27-148.63-34.85-36.16212.16-10.53-46.430.00-83.46-84.84
19Q4 (4)954.9210.070.0120.15-27.110.0247.965.070.0000.0418.4910.890.038.3731.00.0257.299.90.017.3600.0217.158.630.0133.2213.620.0478.88-13.290.051.9842.680.01175.760.280.0115.730.00.0145.140.00.0347.349.560.0608.25.240.0-110.22-14.420.0237.127.440.00.000.170.0

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