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)12.8376.2415.767.912.04-20.620075.67-8.133.15-57.2628.3734.4537.4946.3615.32-34.730013.5-34.180.78-1.2720.00.08.69.552.7-28.9526.386.0737.683.15-3.35023.033.880.00-0.69
2022 (9)7.2834.329.35-59.522.57-13.470082.37-14.547.3769.0421.1-43.6425.62-34.0623.4716.480020.51-31.40.79-1.2520.00.07.855.83.87.3424.8730.1436.5321.48-2.7022.1744.810.00-10.36
2021 (8)5.42-22.2423.119.382.97257.830096.3833.164.36037.4479.438.8534.7220.1532.920029.9-7.170.8-9.0920.022.77.420.03.54-0.5619.1128.2630.0716.19-3.8015.3134.770.00-20.66
2020 (7)6.9776.4619.354.590.83-81.050072.3818.27-0.78020.8772.4828.8345.8415.16-24.120032.215.090.88-11.1116.30.07.420.953.5677.1114.9-14.6125.88-3.43-3.54011.36-16.470.001.18
2019 (6)3.9510.3418.58.194.38-35.490061.2-9.140.7-36.9412.1-11.5519.77-2.6519.980.00030.65-16.870.99-12.3916.3-0.247.351.522.017.4917.45-0.1726.80.83-3.85013.6-12.090.003.09
2018 (5)3.58-35.1417.1-20.476.7900067.3612.741.11-49.0813.6828.0920.3113.6219.986.732.57358.9336.87-3.831.13-5.0416.34-0.127.243.131.87133.7517.48-3.8526.582.23-2.01015.47-5.090.00-0.81
2017 (4)5.52-17.6121.586.15000059.75-3.552.18-70.7810.68-20.4217.87-17.4918.7259.050.56-82.7738.34-1.211.19-9.1616.360.07.0211.960.80.018.18-1.4626.01.88-1.88016.3-10.780.000
2016 (3)6.773.5811.555.48000061.95-8.597.4619.5513.42-11.2421.66-2.911.77-7.693.25-0.6138.8179.591.3111.9716.360.126.2710.970.80.018.4538.8325.5229.28-0.18018.2719.10.000
2015 (2)3.86-85.1310.95-17.422.000067.779.846.240.3215.129.5722.31-0.2512.7526.113.27528.8521.61127.471.1788.7116.340.255.6512.330.80.013.299.9319.7410.222.05-14.5815.345.870.000
2014 (1)25.95-16.1813.267.98000061.74.086.22-31.2713.813.1122.378.6810.1118.520.528.339.512.160.623.3316.30.05.0322.090.8-42.0312.09-10.7717.91-6.032.4700.014.494.620.000
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)12.834.9176.2415.761.8667.912.04-16.39-20.6200021.244.8922.771.11-22.38326.9228.37-5.6834.4537.49-10.646.3815.32-10.62-34.7300013.5-14.18-34.180.78-1.27-1.2720.00.00.08.60.09.552.70.0-28.9526.384.436.0737.683.063.15-3.35-118.95-24.0723.03-2.953.880.000.94-0.69
23Q3 (19)12.23111.5966.399.7-27.070.02.44-5.06-3.1700020.255.8514.61.4343.0-38.6330.0819.0813.4241.9414.841.2417.14-9.12-30.7800015.7340.07-27.310.790.0-3.6620.00.00.08.60.09.552.70.0-28.9525.266.053.0236.564.071.08-1.5355.7821.1323.7316.555.090.00-4.53-1.07
23Q2 (18)5.78-37.929.0613.320.91-29.292.570.010.300019.1327.11-21.821.0350.0-71.6725.2617.6-26.7836.5326.685.7318.86-12.64-21.3200011.23-24.43-43.170.791.28-2.4720.00.00.08.69.559.552.7-28.95-28.9523.826.017.3535.132.963.81-3.46-37.85-34.1120.362.03.820.00-0.08-0.58
23Q1 (17)9.3127.88164.4911.017.65-44.022.570.021.2300015.05-13.01-34.39-0.4-253.85-132.2621.481.8-32.8528.8412.58-10.5221.59-8.01-0.8300014.86-27.55-38.010.78-1.27-2.520.00.00.07.850.05.83.80.07.3422.47-9.6516.1234.12-6.612.57-2.517.04-11.5619.96-9.9716.730.003.14-5.02
22Q4 (16)7.28-0.9534.329.35-3.61-59.522.571.98-13.4700017.3-2.09-28.630.26-88.84-79.221.1-20.44-43.6425.61-13.73-34.0723.47-5.2116.4800020.51-5.22-31.40.79-3.66-1.2520.00.00.07.850.05.83.80.07.3424.871.4330.1436.531.021.48-2.7-39.1828.9522.17-1.8244.810.000.56-10.36
22Q3 (15)7.3538.6877.119.7-48.43-60.52.528.1549.1100017.67-27.79-37.362.33-33.9955.3326.52-23.13-15.0329.69-14.06-10.5524.763.328.1600021.649.51-8.960.821.230.020.00.00.07.850.05.83.80.07.3424.5210.537.2136.176.8925.46-1.9424.8154.0322.5815.1565.420.00-4.06-13.13
22Q2 (14)5.350.576.8518.81-4.27-31.152.339.91-38.8500024.476.672.473.53184.68246.0834.57.8531.6834.557.2115.6223.9710.1111.6400019.76-17.56-28.430.811.25-3.5720.00.022.77.855.85.83.87.346.7422.1914.6835.7233.8411.6523.82-2.58-14.6737.5319.6114.6860.470.00-4.55-25.06
22Q1 (13)3.52-35.06-38.9919.65-14.94-13.282.12-28.62-75.1200022.94-5.3614.411.24-0.8110.1731.99-14.5624.4732.23-17.04-1.3421.778.0426.7900023.97-19.83-7.380.80.0-8.0520.00.022.77.420.00.03.540.0-0.5619.351.2626.1430.310.815.2-2.2540.7938.1917.111.6946.150.00-2.66-22.28
21Q4 (12)5.4230.6-22.2423.1-5.9419.382.9775.74257.8300024.24-14.0710.741.25-16.6722.5537.4419.9679.438.8517.0434.7120.154.332.9200029.925.79-7.170.8-2.44-9.0920.00.022.77.420.00.03.540.0-0.5619.116.9428.2630.074.316.19-3.89.95-7.3415.3112.1634.770.00-2.54-20.66
21Q3 (11)4.15-16.33-36.5424.56-10.140.341.69-55.64-62.7800028.2118.1329.051.547.06733.3331.2119.1286.3333.1911.0828.0119.32-10.0130.3600023.77-13.91-20.870.82-2.38-9.8920.022.722.77.420.00.03.54-0.56-0.5617.879.328.9328.835.4916.06-4.22-2.18-1.213.6511.740.870.00-17.24-21.23
21Q2 (10)4.96-14.04-7.4627.3220.5656.113.81-55.28144.2300023.8819.160.481.0272.88218.626.21.95141.4729.88-8.5260.3421.4725.0420.5500027.616.68-15.490.84-3.45-10.6416.30.00.07.420.00.03.560.00.016.356.5819.5227.333.8810.83-4.13-13.4613.0512.224.4436.840.00-1.0-6.24
21Q1 (9)5.77-17.220.8722.6617.1137.338.52926.51278.6700020.05-8.4145.920.59-42.16152.6825.723.14175.4632.6613.27106.2417.1713.26-5.7600025.88-19.65-22.330.87-1.14-10.3116.30.00.07.420.00.953.560.0106.9815.342.95-6.826.311.663.1-3.64-2.829.011.72.99-6.10.00-0.63-2.2
20Q4 (8)6.976.5776.4619.3510.574.590.83-81.72-81.0500021.890.1455.031.02466.6710100.020.8724.672.4828.8411.2245.8615.162.29-24.1200032.217.225.090.88-3.3-11.1116.30.00.07.420.00.953.560.077.1114.97.5-14.6125.884.19-3.43-3.5415.118.0511.3617.23-16.470.00-3.241.18
20Q3 (7)6.5422.0122.9317.50.09.384.54191.035.8300021.8646.9141.210.18120.93-37.9316.7554.3856.8425.9339.13014.82-16.79-25.000030.04-8.05-5.060.91-3.19-13.3316.30.00.07.420.00.953.560.077.1113.861.32-20.4424.840.73-7.24-4.1712.21-57.369.698.51-34.390.00-1.496.91
20Q2 (6)5.36-6.2912.6117.56.062.341.56-30.67-72.5800014.888.3-4.43-0.8623.21-8700.010.8516.29-0.6418.6417.67017.81-2.25-7.7700032.67-1.9512.540.94-3.09-10.4816.30.00.07.420.950.953.56106.9877.1113.68-16.89-20.1424.66-3.37-6.91-4.75-18.75-202.558.93-28.33-42.610.003.2610.13
20Q1 (5)5.7244.8113.9416.5-10.814.432.25-48.63-53.0300013.74-2.69-14.29-1.12-11300.0-387.189.33-22.89-24.2715.84-19.9018.22-8.81-3.8500033.328.71-0.270.97-2.02-11.8216.30.00.07.350.01.521.72-14.43-8.0216.46-5.67-7.8425.52-4.78-5.38-4.0-3.9-244.8312.46-8.38-25.390.002.88.38
19Q4 (4)3.95-25.750.018.515.620.04.382.10.0000.014.12-8.790.00.01-96.550.012.113.30.019.7700.019.981.110.0000.030.65-3.130.00.99-5.710.016.30.00.07.350.00.02.010.00.017.450.170.026.80.070.0-3.85-45.280.013.6-7.920.00.002.250.0

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