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)38.35-29.39.61-3.915.7343.9200100.48-20.745.69-73.7214.99-39.4114.92-23.5627.79-10.040026.13-25.960.48-14.2954.190.187.1943.512.65-18.7119.19-32.7629.03-21.14-4.31014.88-42.530.349.23
2022 (9)54.24-5.4610.0-49.4210.9372.400126.7722.5921.65105.9924.74-5.6419.52-23.0330.8930.890035.29-20.710.5614.2954.090.05.0127.483.26-15.128.5496.4236.8165.07-2.65025.89129.720.31-0.7
2021 (8)57.3776.1419.77-10.386.3411.6200103.4139.3310.51102.526.2242.1125.362.023.62.430044.51-4.360.49-5.7754.095.873.9314.913.84-35.3514.5385.3322.329.73-3.26011.27181.750.312.97
2020 (7)32.57-28.8722.0623.655.6849.080074.22-3.325.19-57.8718.459.324.8613.0623.047.920046.5411.230.52108.051.090.03.4256.165.9438.797.84-46.9617.19-19.07-3.8404.0-54.750.306.71
2019 (6)45.7926.6717.8437.553.811129.030076.77-16.612.32-35.4616.88-20.5321.99-4.7121.358.540041.8464.920.25257.1451.090.02.19682.144.2890.2214.78-23.121.24-2.3-5.9408.84-40.830.286.28
2018 (5)36.15-10.5212.97-35.280.31-98.210092.0544.3519.09534.2221.2423.723.07-14.319.6725.050025.372437.00.07-68.1851.096.350.2802.2527.8419.22593.8621.74379.91-4.28014.942773.080.27-16.44
2017 (4)40.4487.2120.04-16.8517.342.480063.7718.073.01017.1715.1626.92-2.4715.73-30.52001.0-94.170.22-60.7148.0416.29001.760.02.7704.530-2.2500.5200.32187.09
2016 (3)6.8863.8124.1-16.1416.9289.690054.010.61-14.88014.912.9727.612.3422.64-17.340017.16-46.790.56-40.4341.317.8001.760.0-15.190-13.430-2.840-18.0300.1124.36
2015 (2)4.22.4428.74-22.878.92-34.750053.68-6.770.27014.48-19.9626.97-14.1427.3916.650032.2542.20.9410.5938.32-0.05001.760.0-0.0701.690-0.910-0.9800.0911.21
2014 (1)4.1-42.9837.2610.0713.678.750057.585.73-7.43018.0913.5631.427.4123.48-4.860.635.022.68-36.290.85-22.0238.3413.844.50.01.760.0-10.480-4.2100.070-10.4100.08-5.18
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)38.35-7.19-29.39.61-14.73-3.915.736.0743.9200021.51-18.77-31.10.06-95.16-98.6114.99-25.53-39.4114.92-18.34-23.5627.79-6.65-10.0400026.13-12.58-25.960.48-7.69-14.2954.190.00.187.190.043.512.650.0-18.7119.190.63-32.7629.030.42-21.14-4.31-104.27-62.6414.88-12.26-42.530.34-0.529.23
23Q3 (19)41.32-14.79-24.2711.2718.88-19.5614.8386.3144.2600026.484.09-22.141.24-26.63-82.4120.13-4.51-29.7618.272.02-20.429.77-7.46.4400029.89-15.56-23.650.52-1.89-5.4554.190.00.187.190.043.512.650.0-18.7119.076.95-20.7128.914.48-10.55-2.1151.27-6.0316.9625.63-23.120.341.638.95
23Q2 (18)48.49-6.35-30.369.4818.06-56.697.96-1.0-9.4400025.44-5.95-18.361.69-37.41-68.721.08-3.74-26.2717.910.93-26.6232.152.2623.1800035.4-7.84-13.130.53-8.6210.4254.190.180.187.1943.5143.512.65-18.71-18.7117.83-42.934.8827.67-29.979.5-4.33-77.46-94.1713.5-53.12-8.60.347.864.64
23Q1 (17)51.78-4.54-12.038.03-19.7-58.978.04-26.442.4200027.05-13.36-10.962.7-37.64-44.5621.9-11.48-19.9317.74-9.09-28.1131.441.7827.8600038.418.84-12.170.583.5716.054.090.00.05.010.027.483.260.0-15.131.249.4661.0339.517.3345.42-2.447.92-62.6728.811.2460.890.310.16-1.99
22Q4 (16)54.24-0.59-5.4610.0-28.62-49.4210.936.3272.400031.22-8.26.444.33-38.5819.9424.74-13.68-5.6419.52-14.96-23.0330.8910.4430.8900035.29-9.86-20.710.561.8214.2954.090.00.05.010.027.483.260.0-15.128.5418.6796.4236.8113.8965.07-2.65-33.1718.7125.8917.36129.720.31-0.77-0.7
22Q3 (15)54.56-21.6432.3314.01-36.0-39.9510.2816.9539.6700034.019.1529.367.0530.56126.6928.660.2420.9322.95-5.95-9.3627.977.1623.5400039.15-3.93-19.250.5514.5810.054.090.0-6.165.010.027.483.260.0-15.124.0541.47121.4532.3227.973.48-1.9910.7640.9522.0649.36194.530.31-2.395.04
22Q2 (14)69.6318.377.421.8911.85-16.18.7911.97-6.3900031.162.5725.495.410.88136.8428.594.5329.0724.40-1.11-5.1826.16.1422.7700040.75-6.81-6.30.48-4.02.1354.090.05.875.0127.4846.493.26-15.1-45.1217.0-12.3744.9325.27-6.9919.88-2.23-48.6734.0214.77-17.4976.890.321.036.63
22Q1 (13)58.862.664.0519.57-1.01-20.487.8523.824.5300030.383.5832.324.8734.9222.5227.354.3122.3224.68-2.67-11.8724.594.1913.7400043.73-1.75-3.440.52.044.1754.090.05.873.930.014.913.840.0-35.3519.433.52104.8627.1721.8444.37-1.553.9956.917.958.83198.830.321.485.3
21Q4 (12)57.3739.1576.1419.77-15.26-10.386.34-13.8611.6200029.3311.5650.263.6116.08276.0426.2210.6342.1125.360.142.023.64.242.4300044.51-8.19-4.360.49-2.0-5.7754.09-6.165.873.930.014.913.840.0-35.3514.5333.7985.3322.319.729.73-3.263.2615.111.2750.47181.750.314.962.97
21Q3 (11)41.235.045.7523.33-10.583.697.36-21.62110.8900026.295.8840.143.1136.481.8723.77.046.8425.32-1.6113.222.646.4911.4200048.4811.475.440.56.38-5.6657.6412.8212.823.9314.9114.913.84-35.35-35.3510.86-7.4256.9418.63-11.6214.43-3.370.341.497.49-10.3545.690.30-0.91-1.9
21Q2 (10)39.259.39-14.9126.096.0117.899.3925.03281.7100024.838.1433.422.2850.9950.9922.15-0.9430.8325.73-8.17.7421.26-1.675.0900043.49-3.971.420.47-2.0888.051.090.00.03.420.00.05.940.00.011.7323.86124.7121.0812.0144.68-3.382.8751.518.3539.4577.140.30-0.231.03
21Q1 (9)35.8810.16-25.4524.6111.5618.727.5132.22285.1300022.9617.6232.491.5157.2949.522.3621.1931.6828.0012.6520.0421.62-6.167.1400045.29-2.692.890.48-7.69100.051.090.00.03.420.056.165.940.038.799.4720.79-39.9918.829.48-15.42-3.489.3845.795.9949.75-36.00.30-0.777.56
20Q4 (8)32.57-16.47-28.8722.06-1.9623.655.6862.7549.0800019.524.0511.80.96-43.8650.018.4514.319.324.8611.1413.0423.0413.397.9200046.541.2211.230.52-1.89108.051.090.00.03.420.056.165.940.038.797.8413.29-46.9617.195.59-19.07-3.8433.3335.354.0244.83-54.750.30-0.06.71
20Q3 (7)38.99-15.48-3.0622.51.6748.323.4941.8733.7200018.760.817.321.7113.25-44.4816.14-4.67-18.222.37-6.36020.320.44-3.3800045.987.2330.810.53112.0103.8551.090.00.03.420.056.165.940.038.796.9232.57-51.216.2811.74-21.16-5.7617.36-14.741.16166.29-87.340.302.055.65
20Q2 (6)46.13-4.16-8.5322.136.75-1.292.4626.156.4900018.617.39-9.311.5149.5-60.2616.93-0.29-29.8423.892.39020.230.25-0.300042.88-2.5937.080.254.17-3.8551.090.00.03.4256.1656.165.9438.7938.795.22-66.92-52.9714.57-34.52-17.07-6.97-8.57-81.04-1.75-118.7-124.140.306.2213.66
20Q1 (5)48.135.11-0.2720.7316.210.681.95-48.82124.1400017.33-0.74-18.641.0157.81-78.9616.980.59-28.1723.336.08020.18-5.48-0.5400044.025.2133.470.24-4.084.6251.090.00.02.190.0682.144.280.090.2215.786.77-34.2822.254.76-16.16-6.42-8.08-93.379.365.88-54.760.28-1.567.1
19Q4 (4)45.7913.850.017.8417.60.03.8145.980.0000.017.46-0.110.00.64-79.220.016.88-14.450.021.9900.021.351.520.0000.041.8419.030.00.25-3.850.051.090.00.02.190.00.04.280.00.014.784.230.021.242.860.0-5.94-18.330.08.84-3.490.00.28-0.990.0

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