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)111.56-22.97519.73-29.1115.00003959.91-6.7372.89-53.72798.130.8120.168.08531.43-7.25103.914.41213.734.46.51-2.25166.790.0129.4613.8760.38-26.79305.075.92494.922.22-78.860226.21-0.620.0414.0
2022 (9)144.82105.33733.1437.4800004245.53.85157.49-8.82791.69-7.3618.65-10.8572.9920.0999.52-27.18159.0960.06.664.06166.790.0113.6917.5382.4730.14288.0115.35484.1618.15-60.380227.6336.130.03-8.71
2021 (8)70.53-53.69533.2724.1100004088.1222.33172.72111.69854.6232.6920.908.48477.1354.48136.67-22.4915.006.40.31166.790.096.739.2463.37-13.13249.6886.61409.7838.76-82.470167.21137.410.03-13.19
2020 (7)152.3140.15429.672.6900003342.01-1.781.5919.72644.0624.3119.2726.46308.87-2.54176.324.13006.38-1.24166.790.088.558.3272.9518.1133.818.05295.3114.96-63.37070.4374.370.04-2.79
2019 (6)63.4211.75418.42.6100003399.95-11.2768.153.15518.11-10.2215.241.19316.92-22.32169.328.11006.462.22166.790.081.758.7861.7728.13113.3414.65256.8715.6-72.95040.398.90.0413.19
2018 (5)56.75-0.7407.7613.0100003831.955.2166.078.05577.062.615.06-2.48408.012.52156.629.69006.32-1.4166.790.075.158.8748.2169.9398.867.37222.2117.27-61.77037.09-15.440.046.59
2017 (4)57.15-23.53360.81-6.7400003642.086.2861.1525.38562.4215.0115.448.22362.597.76142.7914.57006.41-8.82166.790.069.037.6128.372133.8692.0715.2189.4830.37-48.21043.86-14.920.0313.9
2016 (3)74.74-46.23386.88-18.8100003426.966.3848.7753.08489.015.314.27-1.02336.48-4.57124.63-1.66007.0356.22166.795.064.155.221.27079.9217.13145.3412.49-28.37051.55-23.010.0323.92
2015 (2)138.99-38.59476.5419.2400003221.33-2.8431.86-36.58464.392.4814.425.47352.5913.07126.738.55004.58.96158.850.060.978.990068.23-8.12129.2-13.79-1.27066.96-11.310.0226.22
2014 (1)226.3297.31399.6623.8200003315.330.3950.24-4.74453.15-0.113.67-0.49311.82-4.32116.7515.0740.4204.131.23158.850.055.9410.419.6617.6574.26-3.08149.864.071.24075.532.550.028.16
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)111.56-61.06-22.97519.731.52-29.1115.0000001142.0716.262.3921.627.13-12.34798.139.610.8120.168.878.08531.4314.96-7.25103.91-1.764.41213.764.1334.46.51-2.84-2.25166.790.00.0129.460.013.8760.380.0-26.79305.076.215.92494.923.742.22-78.86-4.45-30.61226.216.84-0.620.042.4414.0
23Q3 (19)286.4840.42148.81511.970.72-29.25000000982.343.46-9.7116.990.06-79.68728.14-1.37-3.018.511.287.76462.281.57-27.72105.771.76.19130.20.073.66.71.21-1.18166.790.00.0129.460.013.8760.380.0-26.79287.236.299.19477.083.73.89-75.537.196.05211.7341.1315.890.04-13.278.29
23Q2 (18)204.01-3.14248.02508.32-16.09-17.72000000949.57.17-8.1316.98-1.91-28.6738.254.5-3.5218.286.682.65455.13-0.11-19.44104.00.65-31.06130.20.0768.06.620.01.22166.790.00.0129.4613.8713.8760.38-26.79-26.79270.239.4350.59460.083.8322.49-120.2-69.39-46.62150.03-14.7553.920.0411.480.31
23Q1 (17)210.6345.44120.97605.77-17.3712.06000000886.0-20.57-12.1617.31-29.75-31.98706.45-10.77-3.7317.14-8.11-1.25455.65-20.48-11.23103.333.83-30.21130.2-18.11768.06.62-0.62.0166.790.00.0113.690.017.5382.470.030.14246.94-14.2628.79443.1-8.4825.94-70.96-17.52-28.04175.98-22.6929.090.0415.09-7.84
22Q4 (16)144.8225.78105.33733.141.3137.480000001115.382.52-10.024.64-70.53-19.24791.695.47-7.3618.658.55-10.8572.99-10.4120.0999.52-0.08-27.18159.0112.0960.06.66-1.774.06166.790.00.0113.690.017.5382.470.030.14288.019.4815.35484.165.4318.15-60.3824.8626.79227.6324.5936.130.03-2.69-8.71
22Q3 (15)115.1496.4211.32723.6417.1368.140000001087.935.267.1183.62251.640.17750.65-1.99.9917.18-3.52-3.13639.5813.271.0299.6-33.98-23.5675.0400.006.783.677.62166.790.00.0113.690.017.5382.470.030.14263.0646.5919.13459.2122.2620.55-80.361.9818.96182.787.4450.170.03-19.66-8.13
22Q2 (14)58.62-38.5-54.37617.7914.2850.050000001033.532.477.0323.78-6.56-28.7765.24.2717.9717.812.632.36564.9810.0771.58150.861.9-15.2915.00.006.540.774.31166.790.00.0113.6917.5317.5382.4730.1430.14179.45-6.4129.14375.616.7625.6-81.98-47.92-16.6697.47-28.541.90.042.4213.66
22Q1 (13)95.3235.15-17.19540.591.3743.720000001008.65-18.6116.2825.45-16.580.28733.85-14.1323.9617.35-17.03.24513.317.5872.84148.058.33-18.0915.00.006.491.411.72166.790.00.096.730.09.2463.370.0-13.13191.74-23.2183.98351.84-14.1432.41-55.4232.810.15136.32-18.47220.450.0414.0-2.25
21Q4 (12)70.53-31.81-53.69533.2723.9124.110000001239.3122.0224.0230.51-63.4523.22854.6225.2332.6920.9017.878.48477.1327.5854.48136.674.89-22.4915.0006.41.590.31166.790.00.096.730.09.2463.370.0-13.13249.6813.0786.61409.787.5838.76-82.4716.83-30.14167.2137.44137.410.03-2.07-13.19
21Q3 (11)103.43-19.48-12.83430.374.534.760000001015.75.1813.3383.48150.31298.09682.465.2219.1817.741.951.44373.9813.5852.85130.3-26.84-25.70006.30.48-1.1166.790.00.096.730.09.2463.370.0-13.13220.8258.91103.13380.9227.3740.97-99.16-41.11-18.84121.6677.11381.440.04-0.6-11.43
21Q2 (10)128.4611.6134.33411.729.466.34000000965.6711.3227.1633.3531.486.94648.639.5629.7217.403.513.2329.2810.888.09178.1-1.475.770006.27-1.72-2.34166.790.00.096.739.249.2463.37-13.13-13.13138.9633.3358.27299.0612.5519.96-70.27-13.9323.3968.6961.471852.30.04-11.92-19.67
21Q1 (9)115.1-24.4362.18376.15-12.46-2.11000000867.45-13.1926.2625.382.540.92592.01-8.0828.8716.81-12.7919.77296.98-3.8512.55180.752.514.410006.380.0-0.62166.790.00.088.550.08.3272.950.018.1104.22-22.1118.47265.72-10.0214.79-61.682.6735.742.54-39.6635.090.041.250.74
20Q4 (8)152.328.36140.15429.674.592.69000000999.2611.497.1324.7618.0727.69644.0612.4724.3119.2710.2326.46308.8726.24-2.54176.320.544.130006.380.16-1.24166.790.00.088.550.08.3272.950.018.1133.823.0818.05295.319.2914.96-63.3724.0513.1370.43178.7174.370.04-0.08-2.79
20Q3 (7)118.6524.0757.59410.826.11-3.16000000896.2618.022.4920.9717.5429.28572.6514.5212.7717.4813.760244.67-19.69-18.74175.374.153.980006.37-0.78-4.21166.790.00.088.550.08.3272.950.018.1108.7123.8215.51270.228.3913.71-83.449.03-29.6525.27744.64-15.060.04-9.85-0.75
20Q2 (6)95.6334.75-28.21387.160.763.15000000759.4410.54-2.5517.84-0.9413.85500.048.851.4915.379.510304.6415.46-1.46168.38-2.740.70006.420.0-4.89166.790.00.088.558.328.3272.9518.118.187.8-0.1912.72249.37.6912.6-91.724.38-104.92-3.9250.69-111.830.0410.4617.34
20Q1 (5)70.9711.9-37.93384.25-8.163.29000000687.05-26.34-15.5318.01-7.126.76459.39-11.33-10.0414.03-7.910263.86-16.74-24.46173.122.247.570006.42-0.62-4.61166.790.00.081.750.08.7861.770.028.1387.97-22.38-24.06231.49-9.88-3.22-95.92-31.49-143.02-7.95-119.68-110.410.04-2.311.99
19Q4 (4)63.42-15.770.0418.4-1.380.0000.0000.0932.796.670.019.3919.540.0518.112.030.015.2400.0316.925.250.0169.320.40.0000.06.46-2.860.0166.790.00.081.750.00.061.770.00.0113.3420.430.0256.878.10.0-72.95-13.350.040.3935.760.00.042.020.0

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