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)48.547.686.81-52.340.08-60.000243.81-27.6924.04-49.9344.7-20.8618.339.4530.72-29.180.090.012.07-16.646.52-5.2313.261.1420.1431.554.22-33.0257.58-12.2781.94-6.08-5.82051.76-15.710.108.56
2022 (9)45.08193.1114.29-45.670.2233.3300337.1645.2348.01103.1756.4843.5716.75-1.1543.38-8.00.090.014.487140.06.88-3.3713.110.0815.3118.226.34.365.6384.187.2459.66-4.22061.41109.230.096.6
2021 (8)15.38-2.2326.318.10.0620.000232.1563.1423.63109.1239.344.0716.95-36.2147.1562.420.09-70.00.2-23.087.12-12.9613.10.012.959.386.046.1535.6560.7354.6437.56-6.3029.3581.850.09-4.0
2020 (7)15.73-41.022.27149.110.05000142.3-17.2711.3-48.0737.822.7726.5648.429.0337.060.336.360.2608.18411.2513.10.011.8422.575.6931.1122.18-11.639.721.61-6.04016.14-16.80.0988.02
2019 (6)26.666.438.94105.050000172.017.4521.768.4730.798.9117.901.3621.1816.760.220001.6-0.6213.10.09.6626.114.3424.025.0920.7439.0922.39-5.69019.418.00.0519.1
2018 (5)25.0517.944.36-74.530000160.0810.7920.0645.0528.279.8317.66-0.8718.145.5900001.611050.013.110.647.6622.173.5212.520.7837.2531.9441.77-4.34016.4441.240.0444.93
2017 (4)21.24-21.2817.12-44.760000144.496.8213.83-12.8525.748.8817.811.9417.1844.8600000.1455.5611.840.06.272.451.120.015.14889.5422.53156.9-3.5011.6400.030
2016 (3)26.9880.2330.994.170000135.27-20.4415.87-7.6323.64-11.9617.4810.6611.86-26.9700000.0950.011.840.06.1238.151.120.01.53-45.948.774.65-3.470-1.9400.000
2015 (2)14.97-54.2929.7554.950000170.023.0517.1816.4726.85-4.4115.79-7.2416.24-14.4800000.06100.011.84-45.794.4344.31.120.02.83-87.728.38-69.24-0.901.93-91.610.02138.47
2014 (1)32.7553.1819.2-36.970000164.99014.75028.09-12.317.03018.99-16.5600000.03-66.6721.840.03.0779.531.120.023.045.6427.2410.51-0.03023.015.50.01-18.27
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)48.543.657.686.812.71-52.340.080-60.000070.1234.2-23.927.048.94-36.5944.740.83-20.8618.3353.579.4530.727.45-29.180.090.00.012.073.16-16.646.52-1.36-5.2313.260.01.1420.140.031.554.220.0-33.0257.5813.44-12.2781.949.09-6.08-5.82-43.7-37.9151.7610.81-15.710.100.658.56
23Q3 (19)46.83-35.0128.626.63-14.45-63.7100-100.000052.253.32-35.044.7-10.13-65.2931.7410.25-38.0211.9421.94-28.1928.5919.17-40.390.090.00.011.70.34-19.256.61-1.2-4.213.260.01.2220.140.031.554.220.0-33.0250.7610.2-6.4775.116.68-1.01-4.0531.474.9346.7116.34-6.60.10-3.55.53
23Q2 (18)72.0622.0988.297.75-34.98-62.870-100.0-100.000050.57-28.64-39.565.23-26.44-61.228.79-38.42-44.59.79-31.48-47.423.99-18.29-42.980.090.00.011.660.34-19.256.69-1.33-4.1513.260.01.2220.1431.5531.554.22-33.02-33.0246.06-36.6813.0970.41-25.3712.95-5.91-33.11-18.6740.15-41.2212.310.1118.8414.4
23Q1 (17)59.0230.92143.5811.92-16.59-60.210.19-5.0216.6700070.87-23.11-12.397.11-35.6-28.4746.75-17.23-7.5414.29-14.69-27.9229.36-32.32-31.630.090.0-10.011.62-19.756015.796.78-1.45-4.113.261.141.2215.310.018.226.30.04.372.7410.8359.5594.358.1546.1-4.44-5.21-5.7168.311.2265.020.09-5.963.92
22Q4 (16)45.0823.81193.1114.29-21.78-45.670.2-9.09233.3300092.1714.5846.2311.04-18.4687.1256.4810.2943.5716.750.76-1.1443.38-9.55-8.00.090.00.014.48-0.077140.06.88-0.29-3.3713.110.080.0815.310.018.226.30.04.365.6320.9384.187.2414.9759.66-4.220.9433.0261.4122.8109.230.09-2.156.6
22Q3 (15)36.41-4.86150.4118.27-12.46-14.270.22-4.35266.6700080.44-3.8657.4513.540.45209.1351.21-1.2784.2716.63-10.6830.8347.9614.027.010.090.00.014.490.356800.06.9-1.15-7.1313.10.00.015.310.018.226.30.04.354.2733.2482.1175.8821.7255.52-4.2614.4636.3250.0139.89116.40.104.627.96
22Q2 (14)38.2757.94114.0420.87-30.342.10.23283.33283.3300083.673.4439.3813.4835.61136.4951.872.5933.7518.61-6.11-4.7442.07-2.0330.290.09-10.0-67.8614.447500.06178.266.98-1.27-1.9713.10.00.015.3118.2218.226.34.34.340.73-10.6660.2362.34-3.4740.34-4.98-18.5725.3435.75-13.6390.670.097.950.87
22Q1 (13)24.2357.5418.8329.9613.9229.980.060.00.000080.8928.3439.449.9468.4729.9350.5628.5249.9419.8216.99-3.5542.94-8.9348.840.111.11-65.520.19-5.0-20.837.07-0.7-11.8513.10.00.012.950.09.386.040.06.1545.5927.8852.8364.5818.1936.36-4.233.3329.2941.3941.0273.250.09-3.53-1.68
21Q4 (12)15.385.78-2.2326.323.4218.10.060.020.000063.0323.3727.185.934.721.1539.3441.564.0716.9533.35-36.2147.1524.8762.420.090.0-70.00.2-4.76-23.087.12-4.17-12.9613.10.00.012.950.09.386.040.06.1535.6519.6360.7354.6411.9937.56-6.35.83-4.329.3527.081.850.09-0.9-4.0
21Q3 (11)14.54-18.68-49.6221.314.2642.640.060.0100.000051.09-14.8965.54.38-23.16229.3227.79-28.3420.6712.71-34.97-20.7937.7616.9496.670.09-67.86-57.140.21-8.7-22.227.434.35379.3513.10.00.012.950.09.386.040.06.1529.817.2370.2948.799.8439.28-6.69-0.3-18.223.1123.2595.190.09-2.2653.47
21Q2 (10)17.88-12.31-49.8320.44-11.32165.450.060.0000060.033.48134.45.7-25.49612.538.7815.01120.4719.54-4.9472.8332.2911.92121.920.28-3.4533.330.23-4.17-20.697.12-11.22353.513.10.00.012.959.389.386.046.156.1525.42-14.7857.244.42-6.2131.77-6.67-12.295.5218.75-21.52105.820.095.2363.65
21Q1 (9)20.3929.62-33.2123.053.5209.40.0620.0000058.0117.0559.987.6557.0877.9133.72-10.7963.3720.55-22.6265.4628.85-0.6258.870.29-3.3338.10.24-7.6908.02-1.96401.2513.10.00.011.840.022.575.690.031.1129.8334.491.547.3619.239.15-5.941.665.4123.8948.023.380.09-5.8180.15
20Q4 (8)15.73-45.5-41.022.2749.06149.110.0566.67000049.5660.54-2.464.87266.17-33.2937.864.1322.7726.5665.5848.429.0351.237.060.342.8636.360.26-3.708.18427.74411.2513.10.00.011.840.022.575.690.031.1122.1826.74-11.639.7213.391.61-6.04-6.71-6.1516.1436.32-16.80.0958.4288.02
20Q3 (7)28.86-19.0233.0614.9494.0399.730.030000030.8720.54-28.061.3366.25-78.8223.0330.93-13.9716.0441.91019.231.962.560.210.000.27-6.901.55-1.27-4.3213.10.00.011.840.022.575.690.031.1117.58.23-2.6735.033.929.5-5.6619.83-9.911.8429.97-7.720.064.2213.53
20Q2 (6)35.6416.743.887.73.3610.6300000025.61-29.37-29.20.8-81.4-79.017.59-14.78-22.211.31-8.99014.55-19.88-5.70.210.000.29001.57-1.88-2.4813.10.00.011.8422.5722.575.6931.1131.1116.17-44.9838.2133.71-22.3131.12-7.06-12.42-75.199.11-60.5818.770.0615.854.29
20Q1 (5)30.5314.52-7.157.45-16.6711.0300000036.26-28.64-13.914.3-41.1-1.620.64-32.97-9.9112.42-30.6018.16-14.2644.130.21-4.5500001.60.0-1.8413.10.00.09.660.026.114.340.024.029.3917.1416.8643.3911.019.5-6.28-10.37-78.9223.1119.126.790.05-1.714.45
19Q4 (4)26.6622.910.08.9419.520.0000.0000.050.8118.410.07.316.240.030.7915.020.017.9000.021.1813.140.00.2200.0000.01.6-1.230.013.10.00.09.660.00.04.340.00.025.0939.540.039.0922.190.0-5.69-10.490.019.451.210.00.05-4.340.0

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