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)131.3285.2215.8-17.150000244.83-9.6555.93-10.696.11-10.2739.26-0.6826.57-25.394.27335.719.34231.211.5-17.5811.153.4325.4432.573.39-50.29156.719.04185.5317.68-7.910148.7916.020.05-21.13
2022 (9)70.9114.6519.0766.990.166.6700270.9926.6862.5680.18107.1121.7439.53-3.935.61-12.960.98-70.832.82-70.061.82-11.6510.781.619.1922.156.8214.62131.6445.72157.6540.76-3.390128.2553.560.075.11
2021 (8)33.0312.011.4200.15200.000213.9223.7234.7227.0987.9827.641.133.1440.9159.873.36-8.79.424857.892.0632.0510.612.5115.7120.855.95-8.690.3426.33112.023.06-6.82083.5227.390.07-2.45
2020 (7)29.493.62000.05000172.9114.5927.3231.668.9515.5939.880.8725.5929.53.6830.040.1901.5656.010.350.013.019.056.51105.3671.5117.9491.0121.8-5.95065.5621.140.0716.31
2019 (6)28.4696.550.3-96.740000150.8913.3520.7629.0259.6512.3839.53-0.8619.76-11.312.8316.94001.066.6710.35-2.3610.9217.293.1724.3160.6318.6574.7218.66-6.51054.1212.910.0657.37
2018 (5)14.489.789.253.080000133.1226.9916.0968.3153.0823.4439.87-2.7922.2824.472.42-0.41000.6140.010.613.379.3111.52.55571.0551.118.262.9721.19-3.17047.9317.820.04113.55
2017 (4)13.19-9.976.01456.480000104.8318.289.5638.5543.014.8241.02-2.9217.914.962.43-0.41000.2578.579.350.08.359.010.38043.2312.2951.9612.56-2.55040.686.720.0277.03
2016 (3)14.65-28.221.08-74.04000088.638.126.9-13.3237.4514.4942.255.8915.5721.932.440.0000.1416.679.350.07.6611.50038.55.2246.166.21-0.38038.12-5.950.0164.8
2015 (2)20.4146.24.16-29.61000081.97-1.297.96-26.1632.718.1339.909.5412.777.132.448033.33000.129.099.350.06.8718.650036.595.1143.467.043.94-5.7440.533.950.01-23.76
2014 (1)13.9638.775.91-44.14000083.043.010.7848.6930.25-7.7536.43-10.4311.923.110.03-91.89000.11-31.259.350.05.7914.20034.8124.1440.622.624.18263.4838.9933.570.017.43
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)131.324.4585.2215.80.0-17.150-100.0-100.000065.711.66-6.5712.59-32.57-13.3596.11-2.38-10.2739.25-0.53-0.6826.571.61-25.394.27-11.23335.719.34-12.38231.211.5-8.54-17.5811.150.183.4325.440.032.573.390.0-50.29156.78.7319.04185.537.2717.68-7.91-245.41-133.33148.794.9116.020.05-1.65-21.13
23Q3 (19)125.725.07118.1115.82721.43-30.730.020.0-86.6700064.6412.97-11.0718.6745.29-2.298.459.73-9.2639.4713.27-4.9826.15-2.28-26.04.8127.93501.2510.660.1934.771.64-2.38-13.6811.130.04.1225.440.032.573.390.0-50.29144.1214.8923.08172.9512.120.86-2.2967.56-131.31141.8319.8122.160.06-3.85-22.68
23Q2 (18)119.650.43161.190.56-96.39-93.620.02-50.0-85.7100057.22-0.09-13.9812.858.71-14.989.72-3.02-8.0334.840.49-12.1826.76-11.45-39.033.765.03408.1110.64-4.06-7.81.68-8.2-13.8511.130.364.5125.4432.5732.573.39-50.29-50.29125.44-12.5628.0154.28-8.9624.41-7.06-145.14-79.64118.38-15.7925.840.06-7.99-19.63
23Q1 (17)119.1468.04159.0615.53-18.564.510.04-75.0-71.4300057.27-18.57-6.8211.82-18.65-14.692.51-13.63-0.6834.67-12.27-15.1530.22-15.14-33.973.58265.31486.8911.09293.26-6.651.830.55-7.5811.092.884.4319.190.022.156.820.014.62143.468.9837.66169.477.534.64-2.8815.04-11.63140.589.6138.330.06-9.36-12.08
22Q4 (16)70.923.0114.6519.07-16.466.990.166.676.6700070.33-3.2516.1314.53-23.8944.72107.11-1.2821.7439.52-4.84-3.935.610.76-12.960.9822.5-70.832.82-64.35-70.061.82-4.21-11.6510.780.841.619.190.022.156.820.014.62131.6412.4345.72157.6510.1740.76-3.39-242.4250.29128.2510.4753.560.07-3.585.11
22Q3 (15)57.6425.8274.8322.81159.79183.350.157.14-6.2500072.699.2826.7919.0926.42106.38108.511.2335.2241.534.694.1835.34-19.48-8.450.88.11-76.127.91-31.46-18.621.9-2.562.710.690.380.8519.190.022.156.820.014.62117.0919.4845.87143.115.3940.39-0.9974.8187.36116.123.4260.270.07-0.055.31
22Q2 (14)45.81-0.3943.168.78-40.9216.760.140.0100.000066.528.2336.915.19.1112.9897.554.7339.4439.68-2.97.8843.89-4.116.970.7421.31-77.9111.54-2.867593.331.95-1.521.0410.650.282.919.1922.1522.156.8214.6214.6298.0-5.9637.99124.01-1.4833.8-3.93-52.3346.8294.07-7.4447.840.070.651.17
22Q1 (13)45.9939.2469.4514.8630.123202.220.14-6.67133.3300061.461.4929.5513.8437.8565.9593.145.8629.6740.86-0.657.545.7711.8833.910.61-81.85-81.7911.8826.116888.241.98-3.887.0310.620.092.6115.710.020.855.950.0-8.6104.2115.3530.51125.8712.3826.69-2.5862.1759.43101.6321.6838.290.078.369.41
21Q4 (12)33.030.1812.011.4241.8600.15-6.25200.000060.565.6326.4310.048.5454.787.989.6527.641.133.163.1440.915.9859.873.360.3-8.79.42-3.094857.892.0611.3532.0510.610.092.5115.710.020.855.950.0-8.690.3412.5526.33112.09.8823.06-6.8212.9-14.6283.5215.327.390.07-3.39-2.45
21Q3 (11)32.973.03-15.338.057.0510.270.16128.570.000057.3317.9923.859.2530.4719.9780.2414.6921.9639.878.40.4338.6-5.9257.233.350.0-11.619.726380.02600.01.85-4.1535.0410.62.422.4215.710.020.855.950.0-8.680.2713.0223.32101.939.9820.5-7.83-5.95-8.372.4413.8525.20.07-3.993.41
21Q2 (10)32.017.91-18.767.521571.111534.780.0716.67-78.1200048.592.422.627.09-14.99-21.1369.96-2.69.1836.78-3.24-7.641.0320.0480.833.350.0-11.380.15-11.76-78.261.934.3254.410.350.00.015.7120.8520.855.95-8.6-8.671.02-11.0623.7992.68-6.7120.57-7.39-16.1912.0263.63-13.4229.940.078.859.17
21Q1 (9)27.14-7.97-28.260.45000.0620.0000047.44-0.9651.238.3428.51101.9471.834.1834.3638.01-4.686.4634.1833.5776.643.35-8.97-11.840.17-10.5301.8518.5956.7810.350.00.013.00.019.056.510.0105.3679.8511.6623.3299.359.1626.01-6.36-6.897.8373.4912.127.040.07-3.3910.58
20Q4 (8)29.49-24.273.620-100.0-100.00.05-68.75000047.93.4817.636.49-15.827.6368.954.815.5939.880.450.8725.594.2429.53.68-2.930.040.19-47.2201.5613.8756.010.350.00.013.00.019.056.510.0105.3671.519.8617.9491.017.5921.8-5.9517.78.665.5613.3121.140.072.4116.31
20Q3 (7)38.94-1.1466.557.31486.96154.360.16-50.0000046.29-2.2411.417.71-14.244.1965.792.678.6739.70-0.27024.558.221.473.790.2633.920.36-47.8301.379.635.6410.350.00.013.00.019.056.510.0105.3665.0913.4619.2184.5910.0423.15-7.2313.93-58.2157.8618.1515.650.071.3790.04
20Q2 (6)39.394.1227.560.460-80.260.320000047.3550.9431.28.99117.68116.1164.0819.8725.5739.8011.48022.6917.2614.423.78-0.5356.20.69001.255.9335.8710.350.00.013.019.0519.056.51105.36105.3657.37-11.421.5276.87-2.525.4-8.4-21.74-247.1148.97-15.359.330.0710.2688.47
20Q1 (5)37.8332.9233.20-100.0-100.000000031.37-22.96-3.574.13-31.5130.2853.46-10.3811.0335.70-9.68019.35-2.07-5.013.834.2857.020001.1818.049.3710.350.00.010.920.017.293.170.024.3164.756.819.2978.845.5119.2-6.9-5.99-296.5557.856.8910.110.061.6179.91
19Q4 (4)28.4621.730.00.3-89.550.0000.0000.040.72-2.00.06.03-18.510.059.65-1.470.039.5300.019.76-2.230.02.830.00.0000.01.0-0.990.010.350.00.010.920.00.03.170.00.060.6311.040.074.728.780.0-6.51-42.450.054.128.180.00.0667.340.0

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