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)119.06-39.760021.17-42.5400276.24-36.48-17.0030.51-35.7511.041.14133.69-8.9300173.4744.921.15-8.73185.580.043.3226.440.9322.37232.15-20.78276.4-15.7518.888.0250.95-17.190.008.86
2022 (9)197.646.460036.8419.0300434.87-14.0189.7-25.0247.49-28.6110.92-16.97146.811.5800119.729.411.2629.9185.58-0.0134.2650.860.76-73.88293.0419.45328.0721.0810.020.48303.0419.480.00-11.19
2021 (8)185.6556.280030.95-42.8100505.7327.06119.63124.6266.5230.3813.152.61131.561.630092.5-13.850.9770.18185.6-0.0122.7130.372.91-53.14245.3359.21270.9552.468.30253.6368.60.00-22.54
2020 (7)118.7936.150054.1265.6600398.0113.7353.2676.8351.023.6812.82-8.84129.451.0500107.379.850.5721.28185.620.8917.4220.896.21-38.33154.0925.91177.7221.02-3.660150.4333.60.00-10.23
2019 (6)87.25-35.915.5032.67-2.0400349.95-5.330.12-66.5149.219.7914.0615.94128.1-28.630097.7466.080.474.44183.99-0.0214.41166.3610.071260.81122.38-9.09146.854.31-9.780112.6-10.340.000
2018 (5)136.1257.670033.354.9100369.538.0689.9362.9844.82-21.5212.13-27.37179.4981.820058.8521.090.45-2.17184.021.965.4100.740134.62148.65140.78160.03-9.040125.5880.070.000
2017 (4)86.3335.570031.79-25.7400341.9741.7555.18057.1155.9116.709.9998.7239.30048.6-13.770.4653.33180.48-50.07000054.14054.14015.6143.3769.7400.00-62.85
2016 (3)63.6813.864.0-74.0342.81-8.600241.2515.28-2.43036.6311.6115.18-3.1870.87-24.070056.36-28.310.3-72.48361.46-0.070000-186.510-186.5106.41-2.44-180.100.00-77.64
2015 (2)55.93-26.7515.4-27.8446.84-61.4300209.28-6.63-41.88032.823.1415.6810.4793.34-3.290.12-69.2378.62279.071.09-54.2361.721.640000-183.040-183.0406.57-10.61-176.4700.00-15.08
2014 (1)76.36-36.2621.34276.37121.4358.7700224.140.95-64.54031.82-3.0214.20-3.9396.529.740.39020.74-81.032.38-24.68355.881.060000-138.130-138.1307.3560.48-130.7800.00-64.85
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)119.06-11.36-39.7600021.17-6.2-42.5400058.08-20.25-36.02-10.07-146.81-266.4530.51-25.35-35.7511.04-16.511.14133.69-0.3-8.93000173.47-2.8644.921.15-4.96-8.73185.580.00.043.320.026.440.930.022.37232.15-4.66-20.78276.4-3.94-15.7518.832.4988.0250.95-2.62-17.190.001.398.86
23Q3 (19)134.32-15.44-31.0900022.57-58.43-30.700072.83-1.97-36.51-4.08-674.65-116.3240.8714.67-42.9813.2330.22-9.65134.09-5.73-12.85000178.5850.8148.711.21-13.57-0.82185.580.0-0.0143.320.026.440.930.022.37243.5-1.65-14.91287.75-1.4-10.4114.19-5.7179.39257.69-1.88-12.370.001.015.54
23Q2 (18)158.855.91-20.8800054.291.9568.600074.294.57-34.490.71120.0-97.5835.64-16.67-44.2710.16-7.38-16.67142.24-4.91-6.67000118.4134.7136.451.49.386.87185.580.0-0.0143.3226.4426.440.9322.3722.37247.58-14.48-5.2291.83-10.07-1.4715.0511.23229.32262.63-13.33-1.170.006.29-1.24
23Q1 (17)149.99-24.11-19.0700053.2544.5458.6200071.04-21.74-38.75-3.55-158.68-112.1242.77-9.94-34.6110.970.44-11.89149.591.910.2100087.9-26.57-0.21.281.5948.84185.580.0-0.0134.260.050.860.760.0-73.88289.49-1.215.41324.52-1.088.0913.5335.339.63303.02-0.016.580.000.0-5.35
22Q4 (16)197.641.396.4600036.8413.1119.0300090.78-20.87-37.596.05-75.8-83.6147.49-33.75-28.6110.92-25.42-16.98146.8-4.5911.58000119.7-0.3229.411.263.2829.9185.58-0.01-0.0134.260.050.860.760.0-73.88293.042.419.45328.072.1421.0810.026.4220.48303.043.0519.480.00-1.7-11.19
22Q3 (15)194.93-2.9128.6500032.571.15-30.79000114.721.16-23.3925.0-14.82-53.9671.6812.09-15.7414.6420.11-20.51153.860.9515.57000120.0938.3879.051.22-6.8738.64185.590.0-0.0134.260.050.860.760.0-73.88286.169.5736.31321.198.4436.357.9173.0917.36294.0710.6635.720.00-5.48-16.79
22Q2 (14)200.788.3470.2100032.2-4.08-33.57000113.4-2.22-0.7529.350.252.4763.95-2.2311.5912.19-2.07-10.3152.4112.298.7900086.78-1.487.681.3152.3377.03185.590.0-0.0134.2650.8696.670.76-73.88-87.76261.16-4.944.52296.19-1.3544.954.57-52.84419.32265.73-6.5446.340.001.87-19.57
22Q1 (13)185.33-0.1778.7200033.578.47-39.68000115.98-20.2620.4729.29-20.67219.7665.41-1.6724.6612.45-5.36-5.07135.733.172.5300088.08-4.788.610.86-11.3432.31185.59-0.01-0.0122.710.030.372.910.0-53.14274.6211.9470.04300.2410.8162.189.6916.75707.5284.3112.174.740.00-6.16-24.84
21Q4 (12)185.6522.5356.2800030.95-34.23-42.81000145.45-2.8643.1936.92-32.01219.3866.52-21.8130.3813.15-28.592.61131.56-1.181.6300092.537.92-13.850.9710.2370.18185.60.0-0.0122.710.030.372.910.0-53.14245.3316.8659.21270.9515.0252.468.323.15326.78253.6317.0568.60.00-7.9-22.54
21Q3 (11)151.5228.4594.3100047.06-2.915.47000149.7431.0536.6654.3182.08235.685.0748.4423.7718.4235.535.12133.13-4.976.6300067.07-16.78-33.130.8818.9244.26185.60.0-0.0222.7130.3730.372.91-53.14-53.14209.9416.1847.26235.5715.2841.756.74665.91193.74216.6819.3260.070.00-8.65-19.38
21Q2 (10)117.9613.7519.2700048.47-12.930.61000114.2618.6923.2419.25110.1544.7457.319.2211.0413.593.645.79140.095.8221.6300080.59-0.63-15.910.7413.8557.45185.6-0.01-0.0217.420.00.06.210.00.0180.7111.8942.84204.3410.3836.10.88-26.67110.69181.5911.6153.530.00-4.81-16.12
21Q1 (9)103.7-12.714.4700055.652.8369.8700096.27-5.232.259.16-20.76-25.0452.472.84-5.9513.112.3-9.79132.382.2622.8500081.1-24.47-23.630.6514.0438.3185.61-0.010.8817.420.020.896.210.0-38.33161.54.8120.13185.134.1716.491.2132.79108.18162.78.1635.840.00-3.28-11.26
20Q4 (8)118.7952.3336.1500-100.054.1221.2965.66000101.58-7.296.0211.56-28.5553.3251.02-25.773.6812.82-26.84-8.84129.453.681.05000107.377.059.850.57-6.5621.28185.62-0.010.8917.420.020.896.210.0-38.33154.098.0925.91177.726.9421.02-3.6649.162.58150.4311.1333.60.00-4.15-10.23
20Q3 (7)77.98-21.15-2.000-100.044.6220.2418.42000109.5718.19-7.9716.1821.65-12.6868.7333.17-5.617.5236.390124.858.4-17.46000100.34.655.680.6129.7912.96185.630.00.8917.420.020.896.210.0-38.33142.5612.6922.05166.1910.6917.63-7.1912.64-3.6135.3714.4523.220.00-4.95-8.84
20Q2 (6)98.99.17-14.1500037.1113.281.1700092.71-1.5323.9613.38.84403.7951.61-7.494.5812.85-11.620115.186.89-38.9500095.84-9.762.280.470.0-4.08185.630.890.8917.4220.8920.896.21-38.33-38.33126.51-5.928.74150.14-5.5222.31-8.2343.9-20.32118.28-1.2429.370.000.71-9.69
20Q1 (5)90.593.83-18.120-100.0032.760.28-9.5300094.15-1.7356.1612.2262.07760.5655.7913.3747.6314.543.370107.76-15.88-41.67000106.28.6696.270.470.014.63183.990.0-0.0114.410.0166.3610.070.01260.81134.449.85-1.18158.928.2211.77-14.67-50.0-106.33119.776.37-7.10.00-2.160
19Q4 (4)87.259.650.015.5-6.060.032.67-13.30.0000.095.81-19.530.07.54-59.310.049.21-32.410.014.0600.0128.1-15.310.0000.097.742.980.00.47-12.960.0183.990.00.014.410.00.010.070.00.0122.384.780.0146.853.940.0-9.78-40.920.0112.62.490.00.00-2.680.0

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