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)58.5295.658.79-33.811.17-70.6800123.32-12.032.63270.4217.09-36.2613.86-27.5426.03-21.053.59217.78.7-57.210.4714.6343.1214.933.053.043.1335.52.68194.518.8643.37-3.680-1.00-0.000
2022 (9)29.91-16.7113.2837.93.99-52.100140.1814.120.71026.8119.3719.134.632.972.91.131.820.3338.870.4132.2637.520.02.96-51.712.310.00.9106.1817.27-3.250-2.340-0.000
2021 (8)35.9141.049.63276.178.33-21.7800122.8432.89-3.13022.4611.2418.28-16.2932.0459.011.11-26.9714.64381.580.3110.7137.5211.16.13-20.182.310.0-3.1705.27-37.56-6.120-9.290-0.000
2020 (7)25.4618.362.56010.6500092.44-13.57-1.55020.19-1.0821.8414.4520.1548.821.527.043.04-76.530.28-15.1533.770.07.68-5.072.310.0-1.5508.44-15.52-5.110-6.660-0.000
2019 (6)21.511.8000000106.95-11.9-0.38020.41-7.4419.085.0613.54-35.81.42-5.9612.9512.710.333.1233.770.08.09-27.312.310.0-0.4109.99-3.94-4.960-5.370-0.000
2018 (5)21.1320.13000.39225.000121.397.58-2.47022.058.4118.160.7721.0935.371.51-19.6811.491.060.3214.2933.770.011.130.02.310.0-3.04010.4-14.4-3.60-6.640-0.000
2017 (4)17.5933.971.03.090.12-98.9800112.84-0.60.07020.34-23.6518.03-23.1915.583.661.88-77.711.3711.360.28-12.533.7721.6111.130.02.310.0-1.29012.150.0-2.510-3.80-0.000
2016 (3)13.13-11.880.97-2.0211.771448.6800113.522.06-3.01026.6417.7223.4715.3515.03-3.418.43-10.9810.21-48.150.32-21.9527.770.011.130.02.310.0-1.29012.15-20.12-0.340-1.630-0.000
2015 (2)14.9-30.790.9900.76000111.23-10.56-5.09022.6314.5820.3528.1115.56-4.899.47212.5419.6937.790.41-10.8727.770.011.131.372.310.01.77-78.915.21-29.883.4210.685.19-54.79-0.000
2014 (1)21.5351.3000000124.362.941.48-3.2719.750.4115.88-2.4616.36-4.13.03-8.1814.2980.430.460.027.770.1810.981.392.310.08.39-1.6421.690.093.09557.4511.4827.56-0.000
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)58.52-3.5495.658.79-69.58-33.811.17-52.63-70.6800029.17-15.25-24.29-0.01-100.98-101.7217.09-16.06-36.2613.86-9.69-27.5526.03-7.76-21.053.59262.63217.78.7-55.75-57.210.4711.914.6343.129.6114.933.050.03.043.130.035.52.681.52194.518.860.4543.37-3.68-418.31-13.23-1.0-151.8157.26-0.0024.5733.88
23Q3 (19)60.67-3.0596.9828.9-23.4870.22.47-17.11-33.9600034.427.76-9.521.02-13.56325.020.36-21.57-34.7915.34-19.43-31.4928.22-6.9-16.340.991.023.1219.66-5.53-6.60.4220.0-2.3339.344.854.853.050.03.043.130.035.52.6462.961785.718.8213.0863.03-0.7178.3561.621.93216.27212.87-0.0010.1111.47
23Q2 (18)62.5888.72232.737.77136.65211.892.98-14.3737.9600031.9414.89-5.841.18168.1868.5725.96-2.44-7.0219.04-1.03-9.4230.311.78-11.630.98-10.91-2.020.811.0735.390.35-7.8925.037.520.00.03.053.043.043.1335.535.51.6220.01720.07.817.8251.16-3.282.6721.34-1.6617.8261.12-0.001.99-4.99
23Q1 (17)33.1610.8754.0215.9620.1875.583.48-12.7861.1100027.8-27.85-6.370.44-24.14155.026.61-0.7515.2419.240.615.9229.78-9.68-10.71.1-2.652.820.591.2857.060.38-7.3231.0337.520.00.02.960.0-51.712.310.00.01.3548.35134.016.627.1248.43-3.37-3.6925.11-2.0213.6876.15-0.000.5-5.29
22Q4 (16)29.91-2.89-16.7113.28-21.7937.93.996.68-52.100038.531.292.090.58141.67486.6726.81-14.1319.3719.13-14.614.5932.97-2.252.91.1317.711.820.33-3.4238.870.41-4.6532.2637.520.00.02.960.0-51.712.310.00.00.91550.0128.716.1814.2317.27-3.25-75.6846.9-2.34-36.8474.81-0.00-1.0-4.35
22Q3 (15)30.863.7452.0216.9840.2170.653.7473.15-53.1300038.0412.1520.990.24-65.71250.031.2211.8261.0922.406.5229.1233.73-1.667.590.96-4.0-17.2421.0536.9675.120.4353.5759.2637.520.011.12.960.0-51.712.310.00.00.14240.0104.75.414.84-0.92-1.8555.6470.35-1.7159.9581.45-0.00-6.623.26
22Q2 (14)18.81-12.63-22.2412.1133.22-7.062.160.0-33.7400033.9214.2520.160.7187.5163.0627.9220.9227.921.0315.741.6334.32.8525.641.0-6.54-24.8115.3717.24-8.020.28-3.453.737.520.011.12.96-51.71-61.462.310.00.0-0.197.4897.715.1615.7-8.19-4.177.3329.68-4.2749.5958.54-0.001.7127.25
22Q1 (13)21.53-40.0435.079.09-5.6167.712.16-74.07-82.6900029.69-21.3316.8-0.8-433.3353.2223.092.810.1118.17-0.65-11.7633.354.0945.511.07-3.6-23.5713.11-10.454.960.29-6.4516.037.520.011.16.130.0-20.182.310.00.0-3.97-25.24-22.154.46-15.37-33.73-4.526.4715.57-8.478.831.28-0.001.3923.1
21Q4 (12)35.9177.2541.049.63-3.22276.178.334.39-21.7800037.7420.0441.72-0.156.25-171.4322.4615.8911.2418.295.41-16.2932.042.259.011.11-4.31-26.9714.6421.8381.580.3114.8110.7137.5211.111.16.130.0-20.182.310.00.0-3.17-6.38-104.525.27-3.48-37.56-6.121.92-19.77-9.29-0.76-39.49-0.0025.7318.71
21Q3 (11)20.26-16.25-7.119.95-23.641043.687.98144.79-21.300031.4411.3724.56-0.1685.59-180.019.38-11.22-1.5717.35-16.15-19.4331.3514.84120.931.16-12.78-20.012.02-28.07263.140.270.0-10.033.770.00.06.13-20.18-20.182.310.00.0-2.9831.81-69.325.46-2.85-33.66-6.24-5.23-14.08-9.2210.49-27.52-0.00-1.06-8.12
21Q2 (10)24.1951.7625.9913.03140.41768.673.26-73.88-67.400028.2311.0514.9-1.1135.09-226.4721.834.18.3920.690.49-4.5227.319.11118.931.33-5.0-23.1216.7133.79563.10.278.0-12.933.770.00.07.680.00.02.310.00.0-4.37-34.46-122.965.62-16.49-30.01-5.93-11.26-3.85-10.3-20.05-34.29-0.00-3.9-6.0
21Q1 (9)15.94-37.39-27.385.42111.72442.012.4817.18000025.42-4.5458.97-1.71-914.29-6.2120.973.8660.5720.59-5.7550.5122.9213.7592.441.4-7.898.5312.49310.862.290.25-10.71-19.3533.770.00.07.680.0-5.072.310.00.0-3.25-109.68-60.16.73-20.26-19.59-5.33-4.31-5.54-8.58-28.83-21.19-0.00-4.24-4.22
20Q4 (8)25.4616.7418.362.56194.25010.655.03000026.635.513.820.215.01150.020.192.54-1.0821.841.4514.4520.1542.048.821.524.837.043.04-8.16-76.530.28-6.67-15.1533.770.00.07.680.0-5.072.310.00.0-1.5511.93-278.058.442.55-15.52-5.116.58-3.02-6.667.88-24.02-0.001.22-3.56
20Q3 (7)21.8113.5914.190.87-42.0010.141.4000025.242.73-5.610.2158.82-66.119.69-2.23-5.5221.53-0.63014.1913.7912.891.45-16.187.413.3131.35-71.070.3-3.23-16.6733.770.00.07.680.0-5.072.310.00.0-1.7610.2-375.688.232.49-17.95-5.474.2-40.26-7.235.74-69.32-0.000.923.51
20Q2 (6)19.2-12.536.961.550.0010.00000024.5753.66-9.34-0.3478.88-209.0920.1454.21-6.3321.6758.41012.474.7-13.71.7334.1119.312.52-79.36-80.30.310.0-13.8933.770.00.07.68-5.07-5.072.310.00.0-1.963.45-106.328.03-4.06-15.03-5.71-13.07-91.61-7.67-8.33-95.17-0.00-2.151.98
20Q1 (5)21.952.0514.091.00000-100.000015.99-37.66-41.75-1.61-7950.0-91.6713.06-36.01-39.2813.68-28.33011.91-12.04-22.911.29-9.15-15.6912.21-5.713.560.31-6.06-16.2233.770.00.08.090.0-27.312.310.00.0-2.03-395.1247.688.37-16.22-12.45-5.05-1.81-94.23-7.08-31.84-9.26-0.00-3.583.11
19Q4 (4)21.5112.620.0000.0000.0000.025.65-4.080.0-0.02-103.390.020.41-2.060.019.0900.013.547.720.01.425.190.012.9513.20.00.33-8.330.033.770.00.08.090.00.02.310.00.0-0.41-10.810.09.99-0.40.0-4.96-27.180.0-5.37-25.760.0-0.007.970.0

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