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)8.49-21.4621.59-10.65.31-6.8400163.14-4.033.13-2.818.04-8.1511.06-4.2928.149.543.926.5213.55-2.170.7852.9433.173.013.938.862.330.05.914.0512.174.73-0.0705.843.730.0129.8
2022 (9)10.8124.1124.15135.385.7-0.5200169.9915.023.22-0.3119.647.1511.55-6.8525.6935.423.686.0513.85-10.880.5164.5232.20.03.619.732.330.05.68-9.711.62-2.43-0.0505.63-9.490.01-20.25
2021 (8)8.71-7.7310.2652.685.7323.4900147.7919.923.23-47.4818.3331.412.409.5718.9725.053.474.5215.54-6.160.31-11.4332.20.03.2923.222.330.06.29-8.9711.910.0-0.0706.22-9.20.01105.23
2020 (7)9.44-2.686.72-48.314.64-25.8800123.240.536.15202.9613.953.7911.323.2515.17-17.913.327.116.56-8.460.3520.6932.20.02.678.12.330.06.91208.4811.9169.18-0.0606.85215.670.01-4.53
2019 (6)9.7-2.0213.024.166.2627.2400122.594.692.03013.442.7510.96-1.8518.4832.853.13.3318.09-5.730.29-9.3832.20.02.470.02.330.02.24300.07.0431.34-0.0702.17317.310.01-12.92
2018 (5)9.99.8810.4733.554.92-11.8300117.18.2-0.11013.0810.1911.171.8513.91-23.613.02.0419.190.790.320.032.20.02.476.012.33-4.510.56-68.365.36-18.04-0.0400.52-70.110.01-27.13
2017 (4)9.01-12.787.84-11.515.5887.8800108.23-1.31.41-9.6211.87-6.0210.97-4.7818.2136.02.944.2619.0431.950.3223.0832.21.02.337.372.440.01.771.726.542.99-0.0301.740.580.0196.4
2016 (3)10.3323.868.86-31.482.9773.6800109.6612.671.5659.1812.6317.1611.523.9913.39-27.622.826.8214.4351.420.26031.880.02.174.832.440.01.7434.886.359.48-0.0101.7332.060.01-80.97
2015 (2)8.34-4.6912.93177.471.71180.330097.33-7.690.98-27.9410.78-5.2711.082.6218.536.332.642.339.5355.970031.881.792.076.72.440.01.29-27.125.8-5.690.02-33.331.31-27.220.03-23.22
2014 (1)8.7541.594.66223.610.61-39.000105.440.311.36385.7111.386.5510.796.2213.5713.652.58-13.426.1152.750031.320.01.941.572.440.01.7759.466.1512.640.0301.863.640.040
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)8.49-7.31-21.4621.5913.69-10.65.3135.81-6.8400039.33-3.37-9.570.8-15.79370.5918.040.0-8.1511.062.55-4.2828.1413.839.543.923.986.5213.55-9.3-2.170.78-3.752.9433.170.03.013.930.08.862.330.00.05.9115.884.0512.177.044.73-0.07-40.0-40.05.8415.643.730.01-9.7729.8
23Q3 (19)9.16-17.259.4418.99-21.4-23.773.91-24.66-29.5500040.70.1-2.210.9525.0396.8818.0413.67-5.4510.7814.3-5.7524.72-0.76-16.433.77-4.84.4314.9425.44-5.680.8128.5758.8233.170.03.013.930.08.862.330.00.05.122.6-6.9311.379.12-0.44-0.0537.5-25.05.0523.77-7.170.028.240.44
23Q2 (18)11.0735.8326.0824.1640.1418.435.19-6.99-4.9500040.66-4.22-4.690.7622.58-43.715.87-8.37-14.779.43-7.28-18.424.919.54-12.263.965.0414.4511.91-7.46-15.470.6316.6718.8733.173.013.013.938.868.862.330.00.04.16-33.86-28.2810.42-14.8-11.24-0.08-100.0-60.04.08-34.72-29.040.0129.5823.36
23Q1 (17)8.15-24.61-3.5517.24-28.6143.915.58-2.111.2700042.45-2.390.520.62264.71-69.3117.32-11.81-5.310.18-11.93-14.9922.74-11.4819.063.772.454.4312.87-7.08-10.870.545.88-1.8232.20.00.03.610.09.732.330.00.06.2910.74-24.3112.235.25-12.2-0.0420.0-33.336.2511.01-24.520.012.6-1.9
22Q4 (16)10.8129.1524.1124.15-3.05135.385.72.7-0.5200043.494.498.020.17153.12-75.019.642.947.1511.550.98-6.8625.69-13.1535.423.681.946.0513.85-12.56-10.880.510.064.5232.20.00.03.610.09.732.330.00.05.683.65-9.711.621.75-2.43-0.05-25.028.575.633.49-9.490.01-2.38-20.25
22Q3 (15)8.37-4.67-6.1724.9122.11161.935.551.657.7700041.62-2.4415.93-0.32-123.7-14.2919.082.4718.8811.44-1.040.6229.584.1955.033.614.346.4915.8412.42-9.170.51-3.7759.3832.20.00.03.610.09.732.330.00.05.48-5.52-2.4911.42-2.731.6-0.0420.050.05.44-5.39-1.810.01-4.96-32.42
22Q2 (14)8.783.9132.6320.470.2856.25.46-0.9113.0400042.661.0223.941.35-33.17187.2318.621.825.9811.56-3.46.2128.3948.645.343.46-4.16-3.8914.09-2.42-13.510.53-3.6465.6232.20.00.03.619.7335.212.330.00.05.8-30.2-40.3911.74-15.72-20.35-0.05-66.6737.55.75-30.56-40.410.013.04-33.05
22Q1 (13)8.45-2.99-4.0911.9816.76148.555.51-3.8416.000042.234.8913.522.02197.06-14.0418.29-0.2219.0811.97-3.51.7319.10.6918.713.614.032.8514.44-7.08-18.00.5577.4266.6732.20.00.03.290.023.222.330.00.08.3132.11-10.2613.9316.96-2.38-0.0357.1450.08.2833.12-10.00.01-16.59-42.88
21Q4 (12)8.71-2.35-7.7310.267.8952.685.7311.2623.4900040.2612.1419.680.68342.86-51.4318.3314.2131.412.409.099.5818.97-0.5825.053.472.364.5215.54-10.89-6.160.31-3.12-11.4332.20.00.03.290.023.222.330.00.06.2911.92-8.9711.915.960.0-0.0712.5-16.676.2212.27-9.20.01-17.26105.23
21Q3 (11)8.9234.74-9.819.51-27.1820.085.156.6310.9900035.94.317.63-0.28-159.57-121.0516.058.5919.6911.374.453.2319.08-29.213.983.39-5.836.9417.447.06-4.60.320.0-11.1132.20.00.03.2923.2223.222.330.00.05.62-42.242.1811.24-23.746.95-0.080.00.05.54-42.592.210.02-5.8560.61
21Q2 (10)6.62-24.86-42.3813.06170.9530.734.831.68-18.2700034.42-7.4717.920.47-80.0-37.3314.78-3.7815.5610.89-7.483.7426.9567.561.863.62.5618.4216.29-7.5-5.570.32-3.0314.2932.20.00.02.670.00.02.330.00.09.735.08133.3314.743.2960.74-0.08-33.3320.09.654.89137.10.02-12.0951.9
21Q1 (9)8.81-6.67-36.344.82-28.27-45.544.752.37-24.4800037.210.5824.462.3567.86-11.9915.3610.1124.4711.773.9417.116.096.068.423.515.7210.3817.616.34-1.40.33-5.7113.7932.20.00.02.670.08.12.330.00.09.2634.0188.5914.2719.8246.96-0.060.025.09.234.3190.480.02199.7845.7
20Q4 (8)9.44-4.55-2.686.72-15.15-48.314.640.0-25.8800033.6410.224.631.45.266.8713.954.033.7911.322.773.2615.17-9.38-17.913.324.737.116.56-9.41-8.460.35-2.7820.6932.20.00.02.670.08.12.330.00.06.9125.64208.4811.9113.3269.18-0.0625.014.296.8526.38215.670.01-35.25-4.53
20Q3 (7)9.89-13.93-14.227.92-20.72-35.874.64-21.49-28.0600030.524.56-0.461.3377.33375.013.414.855.7611.014.97016.740.54-2.283.174.283.2618.285.97-5.530.3628.5720.032.20.00.02.670.08.12.330.00.05.531.89485.1110.5114.6183.1-0.0820.0-100.05.4233.17502.220.01-10.9511.24
20Q2 (6)11.49-16.985.99.9912.88-29.855.91-6.040.1700029.19-2.34-3.090.75-71.91581.8212.793.65-0.5410.494.44016.6512.2-4.483.04-4.42.0117.25-3.425.440.28-3.45-6.6732.20.00.02.678.18.12.330.00.04.17-15.07531.829.17-5.5667.95-0.1-25.0-233.334.07-15.73546.030.01447.31-13.76
20Q1 (5)13.8442.6854.298.85-31.92-7.526.290.4815.8400029.89-7.030.742.67103.82709.0912.34-8.181.8210.05-8.35014.84-19.71.093.182.582.9117.86-1.272.00.290.0-6.4532.20.00.02.470.00.02.330.00.04.91119.2451.699.7137.9370.65-0.08-14.29-166.674.83122.58461.630.00-69.74-41.42
19Q4 (4)9.7-15.870.013.05.260.06.26-2.950.0000.032.154.860.01.31367.860.013.445.990.010.9600.018.487.880.03.10.980.018.09-6.510.00.29-3.330.032.20.00.02.470.00.02.330.00.02.24138.30.07.0422.650.0-0.07-75.00.02.17141.110.00.01-24.560.0

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