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)792.2714.29162.39-66.790.33230.0004823.14-10.22159.288.42868.17-4.9218.005.91227.9-13.81331.58.911.6211.7226.8730.3174.280.0454.463.346.940.01172.712.981634.113.07565.9663.271738.6717.050.0715.74
2022 (9)693.232.23488.97420.350.1-9.09005371.920.36146.91-67.02913.11-2.0717.00-2.431424.72-14.85304.379.921.45-6.4520.62-5.8474.280.0439.7711.976.940.01138.73-15.71585.44-9.43346.64-13.361485.37-15.170.0611.72
2021 (8)678.1219.4393.9759.920.110005352.3929.67445.567.75932.4322.5217.42-5.511673.1671.94276.916.651.55021.90.3774.280.0392.757.256.940.01350.8522.771750.5418.81400.097.531750.9418.920.06-4.6
2020 (7)567.79-28.258.764.9100004127.817.49265.58118.78761.027.318.44-8.68973.130.72237.38128.780021.820.074.280.0366.213.436.940.01100.315.71473.4412.3372.0816.521472.3815.90.0671.09
2019 (6)790.8323.6256.01-21.3900003513.3-0.81121.39186.64709.27-13.6220.19-12.92744.43-21.02103.767.070021.825.3174.280.0354.071.216.940.0951.020.581312.030.74319.3283.481270.3413.460.04-7.06
2018 (5)639.73-11.3971.2523.9100003541.88-18.3842.35-72.76821.15-3.2623.1818.53942.5913.4996.91121.860020.726.0974.280.0349.844.656.940.0945.56-8.011302.34-4.88174.04-31.071119.6-12.560.0490.97
2017 (4)721.93-17.6857.593.020.03-99.59004339.67-7.03155.45-19.05848.790.2119.567.8830.56-4.6443.680.1110.1187.2219.532.8474.280.0334.296.096.940.01027.910.981369.142.18252.49-27.821280.4-6.390.0233.22
2016 (3)876.9354.1729.7963.867.28119.94004668.03-1.17192.0312.32846.981.8718.143.08870.95-16.3743.63912.35.4-70.6718.99-4.8674.280.0315.095.746.94-0.721017.936.661339.966.4349.8219.511367.759.680.0121.03
2015 (2)568.79-28.1118.18-53.173.31-72.18004723.35-1.06170.97-12.19831.443.3617.604.471041.453.54.3132.2118.41359.119.96-7.1274.280.0297.996.996.990.0954.362.721259.353.68292.7-3.391247.061.210.017.82
2014 (1)791.1418.9338.82-20.411.9295.35004774.083.05194.7-9.23804.387.1116.853.941006.230.123.26-9.444.01-66.5821.49-0.4674.280.0278.528.346.990.0929.133.161214.644.29302.98342.51232.1127.140.01-12.16
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)792.279.4214.29162.39-20.92-66.790.33230.0230.00001201.61-11.03-5.4439.27-64.61202.72868.17-16.21-4.9218.00-15.015.91227.9-3.24-13.81331.55.648.911.6218.2511.7226.87-2.1130.3174.280.00.0454.460.03.346.940.00.01172.713.532.981634.112.513.07565.964.4663.271738.673.8317.050.074.8415.74
23Q3 (19)724.056.2179.69205.360.9-64.340.10.00.00001350.5216.72-6.71110.97329.1279.31036.117.13-4.4521.189.269.761268.991.91-31.5313.79-0.392.521.37-2.14-6.827.45-2.132.174.280.00.0454.460.03.346.940.00.01132.7410.86-3.761594.137.48-1.82541.84.6455.271674.548.779.740.07-0.0114.11
23Q2 (18)681.7-4.63105.08203.53-41.91-54.690.10.0-9.090001157.043.87-8.8425.86253.7536.39967.163.95-5.0719.386.285.851245.20.19-42.69315.030.897.491.4-1.41-6.6728.0431.5233.2174.280.00.0454.463.343.346.940.00.01021.76-8.93-8.371483.16-5.45-5.04517.7919.9250.281539.55-0.925.470.0713.5915.2
23Q1 (17)714.833.12101.3350.36-28.35231.720.10.0-9.090001113.98-12.34-19.52-16.8256.0-116.13930.441.9-5.7918.247.32.961242.86-12.76-39.18312.252.592.791.42-2.07-7.1921.323.39-2.3474.280.00.0439.770.011.976.940.00.01122.01-1.47-22.891568.72-1.05-15.43431.7824.563.911553.794.61-16.940.06-2.8114.54
22Q4 (16)693.2372.042.23488.97-15.09420.350.10.0-9.090001270.76-12.22-16.34-38.23-161.77-131.71913.11-15.8-2.0717.00-11.9-2.431424.72-23.09-14.85304.37-0.569.921.45-1.36-6.4520.62-0.77-5.8474.280.00.0439.770.011.976.940.00.01138.73-3.25-15.71585.44-2.35-9.43346.64-0.66-13.361485.37-2.66-15.170.063.3711.72
22Q3 (15)402.9521.222.67575.8428.18564.250.1-9.09-9.090001447.7114.064.0861.89226.42-45.381084.396.4317.3719.295.365.61852.46-14.7416.09306.074.4415.871.47-2.0-6.9620.78-1.28-6.8674.280.00.0439.770.011.976.940.00.01176.965.54-4.331623.673.96-0.39348.941.28-3.271525.94.54-4.090.060.947.31
22Q2 (14)332.41-6.39-52.27449.23325.33477.490.110.00.00001269.22-8.31-0.918.96-81.82-83.321018.843.1718.618.313.385.312172.696.3257.25293.07-3.5314.981.5-1.96-6.2521.05-3.57-0.1974.280.00.0439.7711.9711.976.940.00.01115.13-23.372.051561.84-15.84.65344.54-17.08-6.871459.67-21.97-0.210.0612.947.93
22Q1 (13)355.11-47.63-52.92105.6212.458.420.110.000001384.23-8.8719.16104.3-13.56.53987.585.9131.6417.711.698.192043.4922.1379.51303.789.7119.191.53-1.29021.83-0.323.3174.280.00.0392.750.07.256.940.00.01455.157.7221.391854.845.9618.0415.523.86-1.851870.676.8415.320.05-5.2-0.19
21Q4 (12)678.1272.7919.4393.978.459.920.110.000001519.049.2124.18120.586.4322.45932.430.9222.5217.42-4.66-5.511673.164.8571.94276.94.8316.651.55-1.9021.9-1.840.3774.280.00.0392.750.07.256.940.00.01350.859.822.771750.547.418.81400.0910.917.531750.9410.0518.920.06-0.71-4.6
21Q3 (11)392.46-43.65-37.6686.6911.4441.930.110.000001390.938.69.16113.3-0.357.82923.927.559.2718.275.07-16.211595.7515.573.51264.153.6339.661.58-1.25022.315.78-0.5874.280.00.0392.750.07.256.940.00.01230.2712.5922.781629.969.2218.53360.75-2.4921.991591.028.7722.60.061.52-3.23
21Q2 (10)696.44-7.6822.6277.7916.6833.090.11000001280.810.2638.81113.716.13113.92859.0814.519.6117.396.21-21.41381.6521.3758.07254.890.0135.511.60021.09-0.19-8.974.280.00.0392.757.257.256.940.00.01092.74-8.8521.831492.43-5.0617.51369.95-12.6132.081462.69-9.8324.270.064.44-6.01
21Q1 (9)754.3432.8622.2166.6713.4618.250000001161.62-5.0464.1797.91-0.571002.59750.2-1.4249.0916.37-11.199.381138.3516.9837.57254.867.36147.1500021.13-3.16-8.1374.280.00.0366.210.03.436.940.00.01198.788.9524.891571.926.6819.0423.3413.7891.991622.1210.1737.420.05-9.3850.78
20Q4 (8)567.79-9.8-28.258.76-3.84.910000001223.25-4.025.7398.47-6.29273.13761.02-9.997.318.44-15.45-8.68973.15.8130.72237.3825.5128.7800021.82-2.760.074.280.00.0366.210.03.436.940.00.01100.39.8115.71473.447.1512.3372.0825.8216.521472.3813.4615.90.060.7171.09
20Q3 (7)629.510.843.0961.084.58.990000001274.2638.135.64105.0897.786.54845.537.8812.2921.81-1.440919.715.2216.04189.140.5587.7100022.44-3.0716.8874.280.00.0366.210.03.436.940.00.01002.0111.728.371375.168.276.96295.725.5817.251297.7310.2510.270.06-1.3967.13
20Q2 (6)567.96-7.98-18.8558.453.671.97000000922.7130.424.4153.15498.54216.37783.7855.7612.6422.1247.80874.055.638.39188.182.4186.6300023.150.6516.9274.280.00.0366.213.433.436.940.00.0896.93-6.563.251270.08-3.853.29280.127.0316.331177.03-0.296.090.0667.5467.44
20Q1 (5)617.24-21.953.556.380.66-20.34000000707.58-27.27-17.668.88-66.35-59.4503.19-29.06-36.2814.97-25.850827.4511.15-5.2103.12-0.626.2400023.05.4113.8674.280.00.0354.070.01.216.940.00.0959.90.93-0.781320.910.68-0.25220.5-30.95-4.441180.4-7.08-1.480.042.82-3.58
19Q4 (4)790.8329.510.056.01-0.050.0000.0000.0972.893.560.026.39-53.150.0709.27-5.810.020.1900.0744.43-6.080.0103.762.980.0000.021.8213.650.074.280.00.0354.070.00.06.940.00.0951.022.860.01312.032.050.0319.3226.60.01270.347.950.00.04-1.620.0

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