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)148.13-15.07-14.38469.28-11.28-28.91223.7123.533.83000230.6812.539.6911.4-9.24141.332329.79-3.942.89283.71-6.32-3.43129.230.3130.76409.596.733.21178.83-11.47-24.7810.43-4.5748.15107.00.07.087.70.00.0200.790.0-9.6744.2733.42485.96332.753.4511.472.64-76.53-63.9846.915.581233.090.32-2.13-3.36
23Q3 (19)174.41-34.019.99528.959.151.91181.1-35.16-26.2000204.995.126.2912.5614.811104.82425.232.8411.82302.841.286.59128.83-0.4719.88383.781.91-7.5201.99-9.1-14.5810.9380.0763.13107.00.07.087.70.00.0200.790.0-9.6733.1865.98114.62321.664.28-1.1611.25451.479.6544.43101.6872.740.331.864.49
23Q2 (18)264.3159.8571.84484.59-4.460.73279.3117.1314.59000195.012.3610.0210.94-8.91128.152358.222.3913.81299.000.0910.29129.442.1416.44376.6-1.79-5.74222.2226.6516.366.07-9.13-10.21107.07.07.087.70.00.0200.79-9.67-9.6719.991459.8614.03308.47-0.02-5.812.04-75.57-71.5922.03220.2-10.850.33-6.0720.49
23Q1 (17)165.35-4.4313.84507.21-23.1719.17238.4710.68-2.91000190.52-9.410.0712.01143.55-42.042303.11.7115.67298.741.6914.95126.7328.2317.44383.48-3.37-13.64175.46-26.2-8.76.68-5.11-5.11100.00.00.087.70.05.89222.290.00.0-1.4787.18-101.93308.523.35-19.058.3513.92-39.16.88266.18-92.330.353.235.36
22Q4 (16)173.019.1113.14660.1627.1958.6215.46-12.19-12.3000210.39.043.65-27.58-2106.4-311.992264.374.418.86293.773.420.3598.83-8.04-5.53396.85-4.35-7.67237.740.5426.687.045.074.76100.00.00.087.70.05.89222.290.00.0-11.47-174.19-120.8298.51-8.27-17.147.33-28.5672.47-4.14-116.1-106.970.345.8331.71
22Q3 (15)158.573.09-4.52519.027.8932.2245.380.6744.42000192.868.81-0.46-1.2596.78-111.232168.884.6720.33284.124.828.94107.47-3.32-3.67414.893.851.01236.4723.83-8.616.7-0.891.52100.00.00.087.70.05.89222.290.00.015.46-11.81-62.02325.44-0.63-5.8910.2642.9617.4825.724.09-38.970.3217.4525.83
22Q2 (14)153.815.89-3.8481.0613.0318.27243.74-0.7743.54000177.25-6.9-1.04-38.86-287.55-512.092072.084.0619.62271.124.3230.85111.163.01-8.5399.52-10.03-0.86190.97-0.63-31.296.76-3.980.6100.00.00.087.75.895.89222.290.00.017.53-76.94-40.72327.51-14.07-2.147.18-47.63179.3824.71-72.46-23.120.275.538.75
22Q1 (13)145.25-5.02-22.36425.622.250.86245.62-0.0288.5000190.38-6.17-7.020.7259.2652.581991.164.5218.87259.906.4832.65107.913.14-2.43444.073.315.62192.182.4-32.67.044.76-7.37100.00.00.082.820.00.0222.290.0-8.2576.0337.86654.27381.145.813.7113.71222.59253.3589.7451.08542.840.260.422.21
21Q4 (12)152.92-7.92-23.68416.246.02-8.13245.6844.5957.47000202.894.71-15.6213.0116.895.691905.055.6915.44244.0910.7822.18104.62-6.22-12.8429.834.645.35187.67-27.47-32.096.721.82-16.42100.00.00.082.820.00.0222.290.0-8.2555.1535.471619.28360.254.1712.064.25197.25.259.440.9614387.80.261.12.63
21Q3 (11)166.083.87-29.91392.6-3.48-22.8169.910.068.29000193.768.18-8.5111.1318.0349.61802.474.0612.08220.356.3511.69111.56-8.17-17.25410.761.9332.83258.74-6.91-3.336.6-1.79-29.18100.00.00.082.820.00.0222.290.0-8.2540.7137.67367.65345.823.3311.591.43-44.36174.0942.1431.11345.860.251.527.53
21Q2 (10)159.89-14.53-22.55406.74-3.62-37.14169.8130.320.04000179.11-12.51-9.559.43-30.5666.311732.213.419.46207.195.757.25121.489.84-25.67402.97-4.1653.15277.94-2.5257.656.72-11.58-91.79100.00.0-36.4282.820.00.0222.29-8.25-8.2529.57193.35136.95334.68-0.1536.572.57-33.76187.1232.14130.23138.730.25-0.8230.36
21Q1 (9)187.08-6.63-31.83422.01-6.86-42.07130.3-16.49-31.16000204.71-14.8616.513.5810.32589.341675.141.512.91195.93-1.930.07110.6-7.82-29.92420.453.0545.53285.133.1761.687.6-5.47-88.31100.00.0-36.4282.820.00.0242.290.0-38.4610.08377.69104.26335.184.2639.653.88-3.96393.9413.963304.88105.870.250.8324.39
20Q4 (8)200.37-15.43-23.37453.08-10.91-42.0156.02-0.5712.33000240.4413.534.6912.3165.46105.611650.182.610.35199.791.274.24119.98-11.01-27.61408.031.9438.68276.373.2552.868.04-13.73-88.13100.00.0-36.4282.820.00.0242.290.0-38.46-3.6376.1398.48321.473.7435.214.04309.33184.510.41102.39100.170.2525.6426.26
20Q3 (7)236.9414.7714.12508.54-21.4-25.1156.91-7.5649.94000211.796.95-1.847.4431.22147.391608.261.630.67197.282.120134.82-17.51-22.04309.2317.528.83267.6651.8239.329.32-88.61-88.6100.0-36.42-36.4282.820.00.0242.290.0-38.46-15.2180.9913.14309.8926.45-32.49-1.9334.58-164.77-17.1479.34-17.960.203.7539.01
20Q2 (6)206.44-24.78-22.71647.01-11.18-13.31169.74-10.32160.38000198.0212.69-5.85.67187.82147.611582.48-2.782.02193.18-1.330163.433.551.4263.12-8.92-12.89176.3-0.03-8.3181.8325.85-10.35157.290.00.082.820.00.0242.29-38.46-38.46-80.0366.17-34695.65245.072.1-48.55-2.95-123.48-132.42-82.9865.11-1035.510.19-5.3640.99
20Q1 (5)274.454.9610.0728.49-6.753.31189.2836.27181.29000175.72-23.49-13.171.97100.9-22.441627.71-1.0111.45195.792.160157.82-4.77-6.65288.9-1.8-28.65176.35-2.46-7.3265.02-3.97-37.93157.290.00.082.820.02.53393.740.02.61-236.540.95-873.01240.020.95-51.52-1.32-192.96-110.15-237.86-0.2-645.550.202.3546.52
19Q4 (4)261.4825.940.0781.2215.070.0138.932.730.0000.0229.676.450.0-219.58-1298.60.01644.42.940.0191.6500.0165.73-4.170.0294.213.540.0180.8-5.890.067.71-17.150.0157.290.00.082.820.00.0393.740.00.0-238.8-1263.790.0237.75-48.210.01.42-52.350.0-237.38-1533.720.00.2038.320.0
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)148.13-14.38469.28-28.91223.713.8300821.216.5446.9102329.792.89283.70-3.43129.2330.76409.593.21178.83-24.7810.4348.15107.07.087.70.0200.79-9.6744.270332.7511.472.64-63.9846.9100.32-3.36
2022 (9)173.0113.14660.1658.6215.46-12.300770.79-1.24-46.9702264.3718.86293.7720.3698.83-5.53396.85-7.67237.7426.687.044.76100.00.087.75.89222.290.0-11.470298.51-17.147.3372.47-4.1400.3431.71
2021 (8)152.92-23.68416.24-8.13245.6857.4700780.48-5.5147.1672.181905.0515.44244.0922.18104.62-12.8429.835.35187.67-32.096.72-16.42100.00.082.820.0222.29-8.2555.150360.2512.064.255.259.414387.80.262.63
2020 (7)200.37-23.37453.08-42.0156.0212.3300825.98-3.4827.3901650.180.35199.783.97119.98-27.61408.038.68276.3752.868.04-88.13100.0-36.4282.820.0242.29-38.46-3.630321.4735.214.04184.510.4100.2526.26
2019 (6)261.48-12.55781.22-3.32138.972.8300855.79-2.88-244.6501644.48.07192.1511.28165.73-4.19294.21-24.59180.8-6.767.71-41.51157.290.082.822.53393.742.61-238.80237.75-51.721.42-74.04-237.3800.2037.2
2018 (5)299.0121.4808.0264.1680.3756.9700881.16-6.3720.37-10.971521.5735.51172.6844.73172.9842.65390.16-5.55193.7949.61115.7768.25157.290.080.782.92383.742.6827.873.49492.392.765.479.8433.344.480.1430.75
2017 (4)246.3144.19492.224.6351.221.9600941.11-16.122.8871.391122.8821.92119.3145.31121.2660.14413.080.04129.53327.7768.8112.23157.290.078.491.72373.742.7526.9313.39479.163.124.98-59.5831.91-11.530.11-7.12
2016 (3)170.824.77394.9320.2641.987.56001121.67-8.4513.35-60.17920.9919.2182.1130.2275.72-19.57412.9-7.2730.28-39.1161.31-5.75157.290.077.164.54363.742.8323.75-42.87464.65-0.9512.32-51.9336.07-46.320.12-1.09
2015 (2)163.05-15.72328.416.6139.03-21.09001225.261.5933.5251.67772.5517.0363.0515.294.14-10.57445.26-1.6749.73546.6865.05-12.04157.290.073.813.09353.742.9141.5720.6469.114.2925.63-17.5167.22.530.12-5.59
2014 (1)193.4751.52308.0628.1349.4639.92001206.1129.9522.1-6.79660.1125.7254.73-3.26105.27-3.43452.843.257.69-40.0273.95116.99157.290.071.63.44343.7410.0734.47-43.24449.81.7131.0789.5765.54-15.020.131.36

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