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)164.17-13.31-46.03338.117.59-31.93174.21-2.87-0.14000883.940.19-7.3221.17401.14142.26128.92-2.21-3.333.55-0.3419.621203.5-0.14-8.49236.51-2.57-2.771357.0413.75.8112.23-2.32-9.01577.310.00.0746.830.02.63269.140.0-0.0196.4310.65-44.991212.391.58-10.45-14.9839.369.08181.4518.71-41.210.110.02.97
23Q3 (19)189.37-9.79-43.96314.26-2.36-50.87179.35-8.4-24.05000882.29-7.48-16.24-7.03-170.8-136.26131.8410.84-15.883.5615.969.881205.2-4.42-17.78242.751.27-1.811193.546.81-0.212.52-0.87-8.681577.310.00.0746.830.02.63269.140.0-0.0177.53-3.85-55.041193.5-0.59-14.24-24.6827.92-4.0152.851.64-58.810.112.262.04
23Q2 (18)209.9114.36-39.36321.8613.0-26.22195.7925.73-36.18000953.574.39-28.659.93236.97-90.15118.95-9.91-35.683.07-1.0-16.341260.97-3.52-17.45239.71-0.221.921117.452.289.7312.63-2.92-10.171577.310.00.0746.832.632.63269.140.0-0.0184.63-47.47-50.881200.6-10.95-12.54-34.2430.66-9.99150.39-50.21-56.380.10-1.11-0.12
23Q1 (17)183.55-39.66-33.0284.82-42.661.72155.72-10.74-39.8000913.46-4.23-20.71-7.2585.53-106.73132.03-1.0-21.873.104.55-10.851306.95-0.62-7.11240.25-1.232.831092.52-14.8110.1613.01-3.2-9.651577.310.00.0727.660.09.24269.14-0.0-2.62351.45-1.58-57.021348.25-0.42-23.41-49.38-1.94-259.65302.07-2.13-62.430.111.824.32
22Q4 (16)304.19-9.9826.91496.69-22.3550.23174.45-26.12-21.14000953.77-9.46-26.34-50.1-358.38-128.54133.36-14.91-26.642.97-8.45-23.581315.16-10.281.53243.24-1.616.411282.527.2424.3113.44-1.97-9.071577.310.00.0727.660.09.24269.150.0-2.62357.09-9.56-49.611353.89-2.71-18.0-48.44-104.13-9.94308.65-16.83-53.560.10-0.915.63
22Q3 (15)337.93-2.37101.3639.6446.62105.12236.14-23.0313.220001053.4-21.18-16.1219.39-80.77-90.19156.72-15.26-7.273.24-11.71-18.241465.78-4.0419.35247.235.117.581195.9917.4510.7313.71-2.49-9.81577.310.00.0727.660.09.24269.150.0-2.62394.825.03-27.11391.631.38-6.23-23.7323.77-64.45371.097.63-29.60.100.1111.93
22Q2 (14)346.1426.35100.53436.2655.8155.75306.7918.59124.360001336.3815.9915.76100.84-6.38-35.83184.949.4413.333.675.49-15.11527.468.5652.24235.20.671.881018.342.68-18.2114.06-2.36-10.391577.310.00.0727.669.249.24269.15-2.62-2.62375.9-54.049.311372.71-22.026.71-31.13-126.7314.78344.77-57.1212.180.103.289.2
22Q1 (13)273.9614.371.51280.0-15.314.73258.6916.9458.790001152.12-11.0217.78107.71-38.6419.32168.98-7.0514.163.48-10.37-21.341406.968.6260.15233.632.20.31991.73-3.88-24.0214.4-2.57-10.781577.310.00.0666.110.00.12276.39-0.0-0.98817.815.41253.611760.316.6149.72-13.7368.8450.79804.0720.99295.370.103.14.05
21Q4 (12)239.6942.7848.51330.616.0246.87221.216.0712.780001294.83.1147.8175.55-11.15234.64181.797.5635.643.88-2.06-8.831295.335.4770.04228.59-0.53-2.421031.72-4.48-26.6414.78-2.76-10.691577.310.00.0666.110.00.12276.40.0-0.97708.6330.85409.881651.1411.2652.4-44.06-205.34-38.21664.5726.07520.510.105.016.24
21Q3 (11)167.87-2.757.96311.8311.33-3.01208.5652.52-0.160001255.788.7763.84197.5725.732934.58169.013.5754.043.96-8.3212.561228.1222.452.49229.81-0.45-3.021080.06-13.25-18.8915.2-3.12-9.311577.310.00.0666.110.00.12276.40.0-0.98541.5757.49509.121484.0815.3743.62-14.4360.575.35527.1471.521636.30.09-2.341.58
21Q2 (10)172.618.0610.65280.14.77-27.2136.74-16.06-29.410001154.4818.0259.0157.1474.081216.05163.1910.2556.824.32-2.2635.281003.3514.2111.47230.85-0.88-4.31245.09-4.61-3.0215.69-2.79-3.271577.310.00.0666.110.120.12276.4-0.97-0.98343.8748.69257.91286.399.4123.63-36.53-30.9311.12307.3451.12459.00.10-1.597.32
21Q1 (9)159.73-1.03-12.68267.3618.77-28.52162.91-16.94-29.1000978.2211.6625.5490.2772.07500.13148.0210.4524.614.423.8829.54878.5415.33-8.95232.91-0.58-4.341305.24-7.192.0516.14-2.48-2.01577.310.00.0665.320.01.31279.120.00.39231.2766.4116.751175.728.523.78-27.912.4857.89203.3789.8954.260.105.265.36
20Q4 (8)161.43.8-5.23225.1-29.99-43.81196.14-6.118.45000876.0614.33.7652.46852.651093.56134.0222.154.044.2620.9221.04761.77-5.41-23.56234.26-1.14-2.871406.315.610.116.55-1.25-1.371577.310.00.0665.320.01.31279.12-0.00.39138.9856.32-36.821083.424.84-6.18-31.8845.55-269.84107.1252.77-49.330.090.413.35
20Q3 (7)155.49-0.33-10.78321.51-16.43-47.29208.97.8413.81000766.495.56-15.49-6.9750.5-132.31109.725.44-25.993.5210.190805.38-10.53-24.12236.97-1.77-2.971331.653.721.7616.763.33-2.11577.310.00.0665.320.01.31279.130.00.3988.91-7.46-60.971033.36-0.69-11.11-58.55-42.46-242.7430.36-44.78-88.70.093.183.07
20Q2 (6)156.0-14.72-43.01384.732.86-25.76193.71-15.7-6.15000726.09-6.81-23.47-14.0837.59-139.42104.06-12.4-34.863.20-6.410900.14-6.71-14.17241.23-0.92-1.211283.920.39-2.5316.22-1.52-7.371577.310.00.0665.321.311.31279.130.390.3996.08-51.5-53.421040.53-8.15-8.81-41.137.96-153.6954.98-58.3-80.560.09-3.382.05
20Q1 (5)182.937.42-10.07374.02-6.632.72229.7827.0517.07000779.19-7.72-19.03-22.56-327.27-162.53118.79-7.79-30.813.41-2.930964.86-3.18-3.59243.480.950.271278.97-8.96-6.7616.47-1.85-8.041577.310.00.0656.740.03.87278.040.00.56198.09-9.95-44.071132.87-1.9-10.3-66.25-668.56-316.93131.84-37.62-65.730.093.254.49
19Q4 (4)170.3-2.280.0400.57-34.330.0180.86-1.470.0000.0844.35-6.90.0-5.28-124.480.0128.82-13.110.03.5200.0996.52-6.120.0241.19-1.240.01404.897.360.016.78-1.990.01577.310.00.0656.740.00.0278.040.00.0219.98-3.420.01154.76-0.670.0-8.62-121.010.0211.36-21.370.00.090.130.0
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)164.17-46.03338.11-31.93174.21-0.14003633.26-19.1816.82-90.54128.92-3.333.5519.621203.5-8.49236.51-2.771357.045.8112.23-9.01577.310.0746.832.63269.14-0.0196.43-44.991212.39-10.45-14.980181.45-41.210.112.97
2022 (9)304.1926.91496.6950.23174.45-21.14004495.67-4.01177.84-71.34133.36-26.642.97-23.581315.161.53243.246.411282.5224.3113.44-9.071577.310.0727.669.24269.15-2.62357.09-49.611353.89-18.0-48.440308.65-53.560.105.63
2021 (8)239.6948.51330.6146.87221.2112.78004683.2848.78620.536903.72181.7935.643.88-8.831295.3370.04228.59-2.421031.72-26.6414.78-10.691577.310.0666.110.12276.4-0.97708.63409.881651.1452.4-44.060664.57520.510.106.24
2020 (7)161.4-5.23225.1-43.81196.148.45003147.83-14.058.86-89.94134.024.044.2621.04761.77-23.56234.26-2.871406.310.116.55-1.371577.310.0665.321.31279.120.39138.98-36.821083.42-6.18-31.880107.1-49.330.093.35
2019 (6)170.3-6.87400.57-4.65180.8613.93003662.41-8.5988.1-63.97128.82-29.993.52-23.41996.52-1.42241.19-0.91404.89-4.9116.78-9.351577.310.0656.743.87278.040.56219.98-30.831154.76-5.87-8.620211.36-38.560.092.38
2018 (5)182.8742.23420.118.92158.74-46.64004006.6515.46244.5444.65184.019.74.59-4.991010.8514.92243.38-5.251477.47-12.3218.51-4.491577.310.0632.292.75276.49-0.03318.0458.761226.8212.3225.95-64.8343.9925.520.093.59
2017 (4)128.57-16.88353.26-1.62297.4838.86003470.1218.41169.065.41167.7423.514.834.31879.6410.66256.86-57.081685.14-16.5719.38-22.141577.310.0615.382.68276.56-7.15200.3316.51092.272.1673.73-15.07274.065.910.082.67
2016 (3)154.68-23.93359.064.42214.23-24.19002930.562.81160.38110.89135.818.734.635.76794.8915.36598.45136.392019.93-0.2224.893.491577.310.0599.341.28297.879.78171.9629.061069.177.3186.819.55258.7721.790.08-0.42
2015 (2)203.3549.17343.8711.64282.58-2.85002850.54-22.2276.05-65.64124.91-3.614.3823.93689.07-15.14253.1615.842024.313.1324.05-3.571577.310.0591.743.89271.330.17133.24-44.73996.31-7.8879.24-22.02212.48-38.00.08-8.08
2014 (1)136.32-0.5308.027.5290.8726.87003665.115.37221.3238.48129.593.053.54-2.2812.03-2.21218.5513.081962.94-4.6824.94-6.941577.312.0569.582.89270.860.61241.0747.461081.519.65101.6227.73342.6941.00.09-3.64

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