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)17.37191.440.2-97.771.5-81.0600139.079.3325.77207.5224.6915.2717.76-35.7254.4129.390.020.01.0-86.110.6615.7926.110.05.618.390.5955.2627.98181.2134.18126.96-0.89027.09189.420.02-39.58
2022 (9)5.96252.668.971.017.9200077.51-14.078.38188.9721.42-19.5327.64-6.3642.0553.970.020.07.2-40.10.5739.0226.110.04.736.530.38153.339.95124.615.0666.78-0.5909.36131.110.03145.58
2021 (8)1.69-1.178.88286.09000090.26.472.9-36.6826.621.1829.51-4.9727.3122.520.02100.012.0242.760.4132.2626.110.04.4410.720.1566.674.43-18.119.03-4.95-0.3804.05-23.00.010
2020 (7)1.7115.542.3-9.09000084.7218.044.5811.4426.31-5.6331.06-20.0622.29-10.80.010.08.4213.480.316.926.110.04.0111.390.09-18.185.4133.919.522.42-0.1505.2633.160.000
2019 (6)1.4851.022.53-29.92000071.7719.684.11585.027.8830.7138.859.2224.9924.640.01-99.687.420.00.2938.126.110.03.61.690.11-26.674.04316.497.7666.17-0.0903.95359.30.000
2018 (5)0.98-11.713.61-58.36000059.972.160.6-35.4821.33-26.2235.57-27.7820.0512.513.13-3.697.420.00.21110.026.110.03.542.610.1536.360.97-39.754.67-9.67-0.1100.86-41.1-0.000
2017 (4)1.110.918.67124.61000058.72.510.93-62.9528.9127.1949.2524.0717.82-7.043.25-17.37.420.00.1-23.0826.110.03.457.810.11-38.891.61-48.565.17-20.71-0.1501.46-51.660.00-65.17
2016 (3)1.146.673.86-47.7000057.260.192.5111.5622.73-15.1939.70-15.3519.17-6.673.93-19.477.420.00.13-7.1426.110.03.27.740.1803.1319.016.5216.43-0.1103.0223.270.00-51.47
2015 (2)0.75-81.577.3856.03000057.1511.562.25-13.4626.827.9246.8914.6720.5439.734.88-9.87.4225.340.1427.2726.110.02.979.59002.633.955.66.46-0.1802.45-5.770.00-0.25
2014 (1)4.07-19.094.7315.93000051.2315.122.6128.0720.9535.7740.8917.9414.7-3.425.41536.475.92596.470.11120.026.110.02.714.230.02-95.742.53368.525.2645.710.0702.6400.00.0013.34
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)17.3755.92191.440.2-95.1-97.771.50.0-81.0600056.1254.01110.5811.1556.38133.2624.6990.815.2717.7650.35-35.7354.41-4.5129.390.02-33.330.01.0-90.0-86.110.6610.015.7926.110.00.05.60.018.390.590.055.2627.9864.98181.2134.1847.58126.96-0.89-11.25-50.8527.0967.64189.420.02-21.46-39.58
23Q3 (19)11.1460.75-4.384.0848.91-69.441.5-76.92-74.1400036.4417.43121.527.1331.07428.1512.94-14.19-16.8411.81-29.85-38.1456.989.2230.30.03-25.050.010.025.06.160.613.217.1426.110.00.05.60.018.390.590.055.2616.9672.53245.4223.1644.48131.14-0.8-70.21-40.3516.1672.65272.350.02-15.68-33.15
23Q2 (18)6.93-24.76-6.352.74-80.14-77.436.5-27.9432.6500031.03101.3651.745.44164.08133.4815.08-11.4-35.0816.84-21.87-38.4852.171.1446.670.040.0100.08.033.33-4.990.53-7.020.026.110.00.05.618.3918.390.5955.2655.269.8379.38176.1216.0351.3784.89-0.4720.347.849.3691.41206.890.03-16.31-26.86
23Q1 (17)9.2154.5377.1213.853.85-4.59.0213.89000015.41-42.1810.472.06-56.93042.8617.02-20.54-8.2521.56-22.012.4851.5822.6659.440.04100.0100.06.0-16.67-55.290.570.026.6726.110.00.04.730.06.530.380.0153.335.48-44.92214.9410.59-29.6867.03-0.590.0-31.114.89-47.76279.070.039.02-19.83
22Q4 (16)5.96-48.84252.668.97-32.811.017.9236.55000026.6562.01-12.994.78254.07181.1821.4237.66-19.5327.6444.73-6.3542.05-3.8453.970.020.00.07.2-23.57-40.10.571.7939.0226.110.00.04.730.06.530.380.0153.339.95102.65124.615.0650.366.78-0.59-3.51-55.269.36115.67131.110.03-13.1145.58
22Q3 (15)11.6557.43410.9613.359.97-5.055.818.37000016.45-19.56-17.01.35-42.06193.4815.56-33.02-41.9819.10-30.25-39.0343.7322.9439.360.020.0100.09.4211.88-15.290.565.6624.4426.110.00.04.730.06.530.380.0153.334.9137.9281.1810.0215.5737.07-0.57-11.76-58.334.3442.384.680.03-7.76156.6
22Q2 (14)7.442.31142.6212.14-15.99328.984.90000020.4546.59-14.042.333428.57264.0623.2325.2350.8427.3830.1659.3235.579.9529.110.020.0100.08.42-37.26-24.960.5317.7851.4326.110.00.04.736.5317.960.38153.33322.223.56104.629.458.6736.7526.57-0.51-13.33-54.553.05136.4326.030.04-8.270
22Q1 (13)5.2207.69664.7114.4562.73417.9200000013.95-54.46-12.59-0.07-104.12-177.7818.55-30.32-1.5421.03-28.73-6.3232.3518.4516.660.020.0100.013.4211.6561.30.459.7625.026.110.00.04.440.010.720.150.066.671.74-60.72-17.146.34-29.792.26-0.45-18.42-164.711.29-68.15-33.160.04233.970
21Q4 (12)1.69-25.88-1.178.88-36.84286.0900000030.6354.5417.541.7269.5711.1126.62-0.751.1829.51-5.77-4.9727.31-12.9722.520.02100.0100.012.028.0942.760.41-8.8932.2626.110.00.04.440.010.720.150.066.674.4363.47-18.119.0323.53-4.95-0.38-5.56-153.334.0572.34-23.00.01-9.20
21Q3 (11)2.28-25.25-68.0214.06396.8219.8600000019.82-16.69-16.760.46-28.12-73.5626.8274.16-1.1831.3282.272.9931.3813.914.480.010.00.011.12-0.8918.050.4528.5780.026.110.00.04.4410.7210.720.1566.6766.672.71-1.45-33.747.316.72-10.74-0.36-9.0928.02.35-2.89-34.540.0100
21Q2 (10)3.05348.5387.122.831.43-67.2800000023.7949.0631.580.64611.11-49.2115.4-18.26-45.1817.18-23.47-51.3927.55-0.65-4.510.010.00.011.2234.8633.250.35-2.7834.6226.110.00.04.010.00.00.090.00.02.7530.9517.026.8510.486.2-0.33-94.1244.072.4225.3937.50.0000
21Q1 (9)0.68-60.23-41.382.7921.3-43.4100000015.96-38.76-4.830.09-94.12125.018.84-28.39-28.8322.45-27.7-35.3627.7324.41-0.070.010.00.08.32-1.1912.130.3616.1338.4626.110.00.04.010.011.390.090.0-18.182.1-61.1842.866.2-34.7419.46-0.17-13.33-54.551.93-63.3141.910.0000
20Q4 (8)1.71-76.0215.542.3-80.39-9.0900000026.069.45-14.781.53-12.07-21.5426.31-3.06-5.6331.062.11-20.0722.29-18.68-10.80.010.00.08.42-10.6213.480.3124.06.926.110.00.04.010.011.390.090.0-18.185.4132.2733.919.516.022.42-0.1570.0-66.675.2646.5233.160.0000
20Q3 (7)7.13337.42-20.2511.7335.61-43.8200000023.8131.6969.711.7438.128.8927.14-3.3824.6130.41-13.97027.41-4.99-4.430.010.00.09.4211.8826.950.25-3.85-10.7126.110.00.04.010.011.390.090.0-18.184.0974.0475.548.1926.9835.37-0.515.25-4.173.59103.9894.050.0000
20Q2 (6)1.6340.52-44.938.6575.46-34.5200000018.087.8121.921.263050.0293.8528.096.1236.9635.351.78028.853.9622.30.010.00.08.4213.4813.480.260.0-10.3426.110.00.04.0111.3911.390.09-18.18-18.182.3559.86139.86.4524.2837.23-0.59-436.36-51.281.7629.41198.310.000100.0
20Q1 (5)1.16-21.62-65.064.9394.86-65.9500000016.77-45.1636.120.04-97.95-97.2426.47-5.065.4634.73-10.6027.7511.0430.710.010.00.07.420.00.00.26-10.340.026.110.00.03.60.01.690.110.0-26.671.47-63.61-39.515.19-33.12-15.2-0.11-22.22-83.331.36-65.57-42.620.000100.0
19Q4 (4)1.48-83.450.02.53-87.880.0000.0000.030.58117.960.01.9544.440.027.8828.010.038.8500.024.99-12.870.00.010.00.07.420.00.00.293.570.026.110.00.03.60.00.00.110.00.04.0473.390.07.7628.260.0-0.0981.250.03.95113.510.00.0000.0

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