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)57.6712.8825.52-26.28.14349.7200327.627.1532.8413.9975.68-14.9223.10-20.6103.26-15.758.519.380.02-99.790.25-39.0224.00.6320.1616.732.71-29.0664.1720.187.0416.8-4.01060.1618.610.01-79.76
2022 (9)51.0927.4434.582.981.81-39.8700305.7519.7628.8123.5488.9532.8829.0910.96122.5620.47.78-0.779.63-4.180.41-14.5823.851.8417.2715.63.82-4.553.4323.8874.5220.06-2.71050.7229.030.06-10.77
2021 (8)40.09-9.9133.589.673.017425.000255.3117.1323.3210.3166.94-12.3226.22-25.14101.7965.117.849.6510.05-35.780.48-32.3923.420.614.9416.634.0-16.8443.1320.4762.0716.19-3.82039.3123.620.0711.34
2020 (7)44.524.3430.6212.240.04-55.5600217.9821.8721.1422.9876.3555.0935.0327.2661.6537.037.1591.1815.6519462.50.71-22.8323.280.0412.8115.614.8140.6435.819.6153.4220.23-4.0031.826.590.0674.75
2019 (6)35.7936.3427.2851.140.09-97.7900178.8614.3217.1921.6649.237.1827.52-6.2444.9927.523.745.650.080.00.92-3.1623.272.6511.0814.583.4246.7829.9317.744.4318.67-4.81025.1214.130.048.97
2018 (5)26.25-16.018.0513.174.07000156.4519.7814.1315.2545.9332.1729.3610.3435.2831.053.54-5.350.08-98.350.9558.3322.670.589.6714.572.3328.7325.4315.1737.4415.77-3.42022.0111.440.03-2.13
2017 (4)31.25-0.1615.950.190000130.611.0412.265.9634.754.8926.613.8126.9227.953.746.554.842747.060.6500.022.540.08.4415.931.8135.0722.0813.9332.3415.46-2.33019.7512.410.03314.02
2016 (3)31.32.8315.92-17.040.09-82.3500129.266.7311.5719.2833.1313.2325.636.0921.04-3.093.51-16.030.17240.00.10.022.543.587.2815.371.340.019.3824.2328.0120.42-1.81017.570.40.01-16.63
2015 (2)30.4426.219.194.120.51000121.114.029.722.1729.26-9.1324.16-12.6421.7112.144.18-0.480.05-98.330.111.1121.764.776.3114.311.340.015.624.823.2620.141.9-26.6417.515.970.01-23.7
2014 (1)24.1228.3718.4338.470000116.4310.317.9419.7632.27.0827.66-2.9219.3618.854.20.483.0-13.290.0980.020.770.05.5213.581.34-46.412.544.5119.3620.922.59167.0115.0956.860.01-26.56
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)57.6716.8412.8825.520.51-26.28.145714.29349.7200073.64-10.3-8.06.0-31.660.575.68-14.83-14.9223.10-13.17-20.6103.26-6.2-15.758.511.439.380.02-99.75-99.790.25-3.85-39.0224.00.00.6320.160.016.732.710.0-29.0664.1710.320.187.047.3916.8-4.01-176.55-47.9760.166.0518.610.01107.77-79.76
23Q3 (19)49.36-27.9840.1525.39-17.11-37.720.14-68.18-98.3400082.1-5.880.968.78-3.733.9188.865.384.2726.605.14-9.35110.08-1.17-5.138.393.9711.577.98-9.737880.00.26-35.0-43.4824.00.211.4420.160.016.732.710.0-29.0658.1817.7722.7281.0512.1618.32-1.4564.2-14.1756.7325.0922.950.01-70.08-90.82
23Q2 (18)68.5413.4446.8630.630.16-15.430.44-44.3-95.7900087.233.0416.669.122.1320.3284.32-2.8917.3225.30-6.52-2.87111.38-4.55-2.658.07-5.9414.318.84-8.310950.00.45.26-13.0423.950.171.720.1616.7316.732.71-29.06-29.0649.4-20.7826.872.26-13.4120.33-4.05-97.56-65.9845.35-24.8124.180.02-65.85-72.72
23Q1 (17)60.4218.2637.8230.58-11.57-15.170.79-56.35-92.8600084.665.7721.68.9349.5831.3286.83-2.3825.9127.07-6.964.02116.69-4.799.348.5810.288.759.640.110611.110.38-7.32-19.1523.910.251.6617.270.015.63.820.0-4.562.3616.7124.8783.4511.9821.15-2.0524.35-22.7560.3118.9124.940.06-4.65-10.98
22Q4 (16)51.0945.0627.4434.58-15.182.981.81-78.55-39.8700080.04-1.5723.715.97-29.3533.5688.954.3832.8829.09-0.8610.96122.565.6320.47.783.46-0.779.639530.0-4.180.41-10.87-14.5823.850.81.8417.270.015.63.820.0-4.553.4312.723.8874.528.7920.06-2.71-113.3929.0650.729.9329.030.06-5.76-10.77
22Q3 (15)35.22-24.53-9.1640.7712.569.958.44-19.2328033.3300081.328.7621.758.4511.4827.8485.2218.5815.5729.3412.640.24116.031.4231.187.526.524.590.125.0-99.310.460.0-20.6923.660.471.3717.270.015.63.820.0-4.547.4121.6922.4468.514.0718.8-1.2747.9571.3346.1426.3434.560.07-11.1-3.4
22Q2 (14)46.676.466.736.220.4722.2810.45-5.5234733.3300074.777.417.017.5811.4719.071.874.22-4.6326.050.11-15.62114.417.2146.877.06-10.52-13.160.08-11.11-99.460.46-2.13-25.8123.550.130.9417.2715.615.63.82-4.5-4.538.96-21.9921.1460.05-12.8217.54-2.44-46.1143.2636.52-24.3431.080.0711.446.53
22Q1 (13)43.849.35-1.3736.057.3620.6111.06267.4436766.6700069.627.616.196.852.1316.0468.963.02-6.6826.02-0.75-17.93106.724.8451.767.890.641.680.09-99.1-99.410.47-2.08-29.8523.520.430.9914.940.016.634.00.0-16.8449.9415.7919.9368.8810.9716.23-1.6756.2854.8648.2722.7927.230.07-4.424.32
21Q4 (12)40.093.4-9.9133.58-9.449.673.019933.337425.000064.7-3.135.584.47-32.38-2.466.94-9.22-12.3226.22-10.44-25.15101.7915.0865.117.849.049.6510.05-31.12-35.780.48-17.24-32.3923.420.340.614.940.016.634.00.0-16.8443.1311.3920.4762.077.6516.19-3.8213.774.539.3114.6423.620.072.0211.34
21Q3 (11)38.77-11.3628.9337.0825.19-9.980.030.0-25.000066.794.5213.246.613.776.4473.74-2.154.0529.27-5.18-18.788.4513.5454.367.19-11.5611.8214.59-0.6116111.110.58-6.45-9.3823.340.040.2614.940.016.634.00.0-16.8438.7220.424.7457.6612.8618.5-4.43-3.0217.0434.2923.0833.420.07-1.9651.56
21Q2 (10)43.74-1.621.1329.62-0.98.380.030.0200.000063.96.6420.846.378.78.5275.361.9826.7230.88-2.63-2.3177.910.7850.858.134.77122.1314.68-4.5516211.110.62-7.46-21.5223.330.170.2114.9416.6316.634.0-16.84-16.8432.16-22.7729.5251.09-13.7920.35-4.3-16.2231.5327.86-26.5750.190.079.1342.1
21Q1 (9)44.45-0.1121.2829.89-2.3822.60.03-25.0-25.000059.92-2.2233.665.8627.9530.873.9-3.2161.4931.71-9.4827.2270.3214.0658.747.768.5395.9615.38-1.7325533.330.67-5.63-19.2823.290.040.0412.810.015.614.810.040.6441.6416.3121.0159.2610.9321.16-3.77.531.2337.9419.3130.690.062.0140.33
20Q4 (8)44.547.9924.3430.62-25.6612.240.040.0-55.5600061.283.952.74.58-26.2555.7876.357.7355.0935.03-2.7227.2661.657.5937.037.1511.291.1815.6517288.8919462.50.7110.94-22.8323.280.00.0412.810.015.614.810.040.6435.815.3419.6153.429.7820.23-4.025.0916.8431.823.7426.590.0638.8874.75
20Q3 (7)30.07-16.7322.1441.1950.7150.050.04300.0-78.9500058.9811.5417.196.215.7912.770.8719.1723.7736.0113.93057.310.9657.466.4375.6881.130.090.0-10.00.64-18.99-33.3323.280.00.1312.810.015.614.810.040.6431.0425.0115.348.6614.6317.48-5.3414.97-33.1725.738.5412.180.05-8.0828.29
20Q2 (6)36.11-1.4735.727.3312.124.680.01-75.0-99.5700052.8817.969.465.8731.0315.159.4729.9611.5831.6026.8051.6416.5735.643.66-7.58-3.680.0950.0-18.180.79-4.82-23.323.280.01.5312.8115.6115.614.8140.6440.6424.83-27.8415.9742.45-13.2118.21-6.28-16.73-166.118.55-36.1-2.620.057.7625.77
20Q1 (5)36.652.436.724.38-10.6310.370.04-55.56-98.3900044.8311.7111.824.4852.3822.7445.76-7.050.2224.92-9.45044.3-1.5319.093.965.8811.860.06-25.0-33.330.83-9.78-15.3123.280.041.6211.080.014.583.420.046.7834.4114.9718.3348.9110.0819.06-5.38-11.85-154.9829.0315.577.640.0527.0326.28
19Q4 (4)35.7945.370.027.28-0.620.00.09-52.630.0000.040.13-20.270.02.94-46.640.049.23-14.020.027.5200.044.9923.630.03.745.350.00.08-20.00.00.92-4.170.023.270.090.011.080.00.03.420.00.029.9311.180.044.437.270.0-4.81-19.950.025.129.650.00.041.960.0

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