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)95.17-9.3143.1431.43.3621.7400226.810.7510.4286.0722.10.649.74-9.1332.91-10.380.3-11.7668.34-16.411.050.029.410.010.975.5816.120.018.0521.3945.159.08-9.2408.8121.180.22-7.84
2022 (9)104.947.8532.8333.42.7615.9700204.783.15.6-47.7121.964.5210.721.3836.725.70.34-5.5681.76-4.251.050.029.410.010.3911.4816.1230.114.87-26.8641.39-1.57-7.607.27-22.080.231.84
2021 (8)97.370.0524.61-17.942.38-94.3300198.6212.7110.7112.6221.0120.7510.587.1334.7441.740.36-10.085.3975.741.050.029.410.09.3211.0812.39-3.6520.3327.3842.0513.01-11.009.337.360.23377.26
2020 (7)57.2223.7529.99-17.6841.94844.5900176.22-3.949.51-1.3517.40.09.874.124.5110.310.4-4.7648.59-36.71.050.029.410.08.3913.2312.8620.0715.962.1837.2110.28-7.2708.6910.280.05-2.77
2019 (6)46.24-1.8136.43-7.374.44-57.7900183.440.319.64-4.8417.4-4.59.49-4.822.220.50.42-10.6476.7618.331.050.029.410.07.4115.7810.71108.7715.62-23.2833.745.83-7.7407.88-46.650.057.88
2018 (5)47.091.0139.3325.110.52-31.8700182.876.4910.132.0118.22-3.759.96-9.6122.11-8.710.47-9.6264.87-5.621.050.029.410.06.418.525.130.020.369.9931.889.78-5.59014.774.460.0511.24
2017 (4)46.6247.4431.4493.615.44471.8500171.735.369.93-17.6618.939.4211.023.8624.2224.270.52-7.1468.735.221.050.029.410.05.428.575.130.018.51-6.4229.04-0.21-4.37014.14-10.90.04339.32
2016 (3)31.62-40.6916.24-55.052.7-48.9600163.05.312.068.3617.30.710.61-4.3719.4921.580.56-12.565.3245.541.050.029.410.04.235.925.130.019.7817.2529.116.03-3.91015.87-9.160.01-63.06
2015 (2)53.3119.4836.136.085.2913.5200154.84.3711.1317.2817.181.4811.10-2.7716.03-13.680.64044.884.441.050.029.410.03.0944.395.130.016.8728.3925.0822.880.6-70.7317.4715.010.03-22.08
2014 (1)44.6276.9934.0675.034.66-57.900148.3210.479.4911.1216.93-1.5711.41-10.918.574.210042.9779.041.050.029.410.02.1467.195.130.013.1425.0220.4120.632.05521.2115.1940.130.03-4.69
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)95.170.67-9.3143.1413.3231.43.3613.5121.7400058.811.226.63.8839.07246.4322.1-14.80.649.74-16.17-9.1432.91-1.53-10.380.3-3.23-11.7668.34-9.67-16.411.050.00.029.410.00.010.970.05.5816.120.00.018.0520.8221.3945.157.49.08-9.24-17.26-21.588.8124.7921.180.22-2.51-7.84
23Q3 (19)94.54-5.03-5.1138.072.42-14.932.96722.22-16.6200058.11.5914.962.7915.29181.8225.9426.0424.3511.6221.7713.2633.42-0.42-18.030.310.0-11.4375.66-3.635.631.050.00.029.410.00.010.970.05.5816.120.00.014.9422.9610.4242.047.114.97-7.8832.42-5.497.061340.8216.50.22-7.2-5.24
23Q2 (18)99.55-7.42-4.0737.17-3.05-9.360.36-85.99-92.8100057.198.511.072.4281.9549.3820.58-1.48-1.399.55-4.09-7.733.560.72-17.540.31-6.06-11.4378.511.673.561.050.00.029.410.00.010.975.585.5816.120.00.012.1517.73-3.1139.256.570.49-11.66-69.72-39.810.49-85.8-88.330.24-1.910.99
23Q1 (17)107.532.474.438.3416.7835.432.57-6.88-54.8300052.71-4.4610.781.3318.75-28.8820.89-4.8714.729.95-7.29.0833.32-9.26-9.820.33-2.94-10.8177.22-5.55-0.461.050.00.029.410.00.010.390.011.4816.120.030.110.32-30.6-34.3936.83-11.02-1.63-6.879.61-20.533.45-52.54-65.60.243.852.07
22Q4 (16)104.945.337.8532.83-26.6433.42.76-22.2515.9700055.179.162.811.1213.13-59.7121.965.274.5210.724.51.3836.72-9.935.70.34-2.86-5.5681.7614.14-4.251.050.00.029.410.00.010.390.011.4816.120.030.114.879.9-26.8641.393.35-1.57-7.6-1.7430.917.2719.97-22.080.230.251.84
22Q3 (15)99.63-3.99-16.5644.759.1233.983.55-29.14-91.800050.54-1.852.950.99-38.89-61.0220.86-0.053.1110.26-0.76-1.3940.770.1732.840.350.0-5.4171.63-5.517.171.050.00.029.410.00.010.390.011.4816.120.030.113.537.89-22.9140.052.532.01-7.4710.4338.876.0644.2913.70.23-1.15.7
22Q2 (14)103.770.75-1.1341.0144.866.715.01-11.95-88.4500051.498.224.511.62-13.37-37.4520.8714.6118.9910.3413.3513.9440.710.1532.530.35-5.41-7.8975.81-2.2875.451.050.00.029.410.00.010.3911.4823.8416.1230.125.3512.54-20.28-18.9439.064.336.37-8.34-46.3222.924.2-58.13-9.680.24-0.875.06
22Q1 (13)103.05.8678.4528.3115.03-7.335.69139.08-86.700047.58-11.332.11.87-32.73-33.2118.21-13.333.79.12-13.75-3.0236.956.3631.310.372.78-5.1377.58-9.1568.471.050.00.029.410.00.09.320.011.0812.390.0-3.6515.73-22.6322.1337.44-10.969.7-5.748.1836.8110.037.5159.840.243.62353.99
21Q4 (12)97.3-18.5170.0524.61-26.32-17.942.38-94.5-94.3300053.669.318.542.789.45-10.6121.013.8620.7510.581.657.1334.7413.241.740.36-2.7-10.085.3927.7575.741.050.00.029.410.00.09.320.011.0812.390.0-3.6520.3315.8427.3842.057.1113.01-11.09.98-51.319.3375.057.360.234.05377.26
21Q3 (11)119.413.76133.0733.4-13.09-19.1743.28-0.181203.6100049.09-0.372.382.54-1.93-23.9520.2315.346.5910.4114.66-3.5330.69-0.0734.430.37-2.63-7.566.8454.69-13.271.050.00.029.410.00.09.3211.0811.0812.39-3.65-3.6517.5513.4534.6939.266.9214.53-12.22-12.94-19.225.3314.6291.730.22-1.7329.48
21Q2 (10)104.9681.84106.4538.4325.79-20.8843.361.361384.9300049.275.7315.472.59-7.512.1217.54-0.11-4.219.08-3.53-14.0230.719.1332.480.38-2.56-5.043.21-6.17-41.011.050.00.029.410.00.08.390.00.012.860.00.015.4720.1159.6536.727.5918.68-10.82-19.960.184.6520.47504.350.23328.39332.64
21Q1 (9)57.720.8732.8430.551.87-38.3742.782.0883.4500046.6-5.7428.872.8-9.97268.4217.560.921.89.41-4.72-3.2428.1414.8129.80.39-2.5-4.8846.05-5.23-30.41.050.00.029.410.00.08.390.013.2312.860.020.0712.88-19.322.5534.13-8.2819.21-9.02-24.0713.63.86-55.585414.290.058.93-0.73
20Q4 (8)57.2211.6923.7529.99-27.42-17.6841.941163.25844.5900049.443.110.553.11-6.89-9.8617.4-8.320.09.87-8.474.124.517.3610.310.40.0-4.7648.59-36.95-36.71.050.00.029.410.00.08.390.013.2312.860.020.0715.9622.492.1837.218.5510.28-7.2729.076.078.69212.5910.280.05-6.37-2.77
20Q3 (7)51.230.7714.5641.32-14.93-3.753.3213.7-42.0600047.9512.375.53.3444.5953.9218.983.660.4810.792.19022.83-1.510.350.40.0-9.0977.075.2213.41.050.00.029.410.00.08.390.013.2312.860.020.0713.0334.478.3134.2810.813.66-10.255.44-55.32.78341.74-48.80.05-0.984.55
20Q2 (6)50.8417.010.0248.57-2.0220.882.92-32.87-64.0800042.6718.0-8.512.31203.9512.6818.316.14-0.6510.568.57023.186.928.010.4-2.44-13.0473.2510.7215.851.050.00.029.410.00.08.3913.2313.2312.8620.0720.079.69-7.8-1.7230.948.0710.54-10.84-3.83-204.49-1.15-1742.86-118.250.05-1.76.74
20Q1 (5)43.45-6.03-16.9549.5736.0734.054.35-2.03-72.1300036.16-26.46-14.270.76-77.97-61.4217.25-0.864.939.722.5021.68-2.430.180.41-2.38-14.5866.16-13.818.911.050.00.029.410.00.07.410.015.7810.710.0108.7710.51-32.71-52.9328.63-15.15-15.42-10.44-34.88-208.880.07-99.11-99.630.056.6819.98
19Q4 (4)46.243.40.036.43-15.140.04.44-22.510.0000.049.178.180.03.4558.990.017.4-7.890.09.4900.022.22-2.330.00.42-4.550.076.7612.950.01.050.00.029.410.00.07.410.00.010.710.00.015.6229.840.033.7411.870.0-7.74-17.270.07.8845.120.00.050.680.0

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