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)110.12-8.462.38-55.181.19000645.68-6.08108.380.7592.71-16.5514.36-11.1598.04-30.0147.057.350027.5-1.485.8410.3396.312.6100195.9910.42292.38.838.931232.84204.9215.010.01-32.68
2022 (9)120.329.345.31107.420000687.4517.27107.5730.39111.097.9416.16-7.96140.0811.9143.8313.641.22027.894.6577.80.4585.5210.535.56-33.17177.529.51268.5820.570.670178.1735.490.01-20.33
2021 (8)93.0124.062.5639.130000586.2214.6882.513.82102.9217.2117.562.21125.1760.1938.5713.310026.65-15.3277.450.2877.3710.218.32-1.65137.0616.75222.7513.61-5.560131.520.550.01-26.74
2020 (7)74.9724.871.84-26.690000511.19-5.5972.48-1.487.81-0.5817.185.3178.140.434.0413.090031.47-10.0977.2310.2770.211.698.465.88117.41.95196.065.41-8.320109.082.240.022.94
2019 (6)60.04-9.482.51185.230.08-20.000541.4511.1273.5116.8788.325.7616.31-4.8277.832.9830.123.770.36-21.7435.0-11.1470.040.2462.8511.127.99115.95115.1515.02185.9915.98-8.460106.6915.820.02112.57
2018 (5)66.3327.460.881000.00.1000487.279.8162.92.1683.516.1717.14-3.3275.5821.0824.3280.150.46-59.6539.392.2669.870.256.5612.223.7335.29100.117.67160.3611.18-7.99092.123.180.0128.61
2017 (4)52.0412.20.08-98.350000443.755.6561.578.6578.666.8217.731.162.4211.5213.5125.751.14038.52-7.4769.7310.1450.412.680.85092.9810.22144.2311.73-3.7089.286.910.01-5.38
2016 (3)46.386.424.84-45.060000420.0210.5356.6711.0373.6414.617.533.6855.9714.955.9825.10041.63204.5463.310.1944.7312.870084.3618.85129.0916.71-0.85083.5112.270.019.47
2015 (2)43.5839.598.8129266.670000380.016.3551.043.9964.268.6216.912.1448.691.824.786.70013.67-6.0563.190.1139.6314.140070.9811.73110.6112.583.4-62.3174.382.520.01-24.99
2014 (1)31.2210.240.03-97.560000357.3216.5449.0819.5359.1610.3916.56-5.2847.8218.634.4811.440014.55-8.6163.1210.8534.7213.430063.5316.598.2515.49.021540.072.5531.720.01-0.52
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
24Q2 (20)138.918.4719.760-100.0-100.000-100.0000146.445.51-14.021.136.02-29.6691.722.5-14.9415.636.671.8292.43-3.76-20.4848.284.036.7200026.27-7.3-5.5786.320.330.76107.2311.3511.35000145.428.21-1.37252.659.523.6611.9925.42220.59157.419.354.120.00-69.74-75.98
24Q1 (19)128.0616.2926.832.380.0-55.680-100.0-100.0000138.79-8.32-20.2219.93-13.01-32.6589.48-3.48-20.9414.662.08-9.3296.04-2.04-27.9246.41-1.366.400028.343.052.286.040.2310.5296.30.012.6100-100.0134.39-31.433.94230.69-21.084.689.567.05428.18143.95-29.759.790.0120.95-28.01
23Q4 (18)110.12-6.43-8.462.38-25.86-55.181.190.00000151.380.88-11.9222.91-11.3-9.9192.71-5.04-16.5514.36-2.03-11.1598.04-9.64-30.0147.053.027.3500-100.027.5-2.2-1.485.840.0710.3396.30.012.6100-100.0195.9913.1510.42292.38.458.838.93-18.61232.84204.9211.2515.010.01-4.47-32.68
23Q3 (17)117.691.4725.023.21-11.81-41.11.190.850000150.06-11.87-19.3825.83-14.01-18.8897.63-9.46-23.214.66-4.56-22.41108.5-6.66-27.3745.670.959.0800-100.028.121.08-0.6785.780.1310.2996.30.012.6100-100.0173.2217.4914.1269.5210.5810.9610.97193.321614.06184.1921.8320.820.01-31.3-33.61
23Q2 (16)115.9914.8819.53.64-32.22-7.851.180.850000170.28-2.121.2130.041.5222.21107.83-4.73-9.5815.35-5.0-17.35116.24-12.77-24.3145.243.7114.7900-100.027.820.322.4785.6710.0410.3496.312.6112.610-100.0-100.0147.4414.0323.0243.7410.615.543.74106.63215.43151.1815.3129.620.01-9.32-11.93
23Q1 (15)100.97-16.0718.875.371.1352.991.1700000173.961.227.9229.5916.3615.05113.181.883.916.160.02-8.62133.25-4.88-13.2843.62-0.4812.650-100.0-100.027.73-0.572.2577.850.060.3585.520.010.535.560.0-33.17129.3-27.1528.3220.38-17.9518.191.81170.151.12131.11-26.4127.820.0113.11-12.14
22Q4 (14)120.327.7929.345.31-2.57107.42000000171.87-7.679.1725.43-20.1311.88111.09-12.627.9416.16-14.45-7.96140.08-6.2311.9143.834.6813.641.229.91027.89-1.484.6577.80.030.4585.520.010.535.560.0-33.17177.516.9229.51268.5810.5820.570.674.69112.05178.1716.8735.490.01-5.78-20.33
22Q3 (13)94.14-3.0133.85.4537.97140.09000000186.1410.6420.0431.8429.5440.02127.136.621.9218.891.680.83149.38-2.7318.6541.876.2411.711.11-3.48028.314.27-6.4877.780.180.5285.520.010.535.560.0-33.17151.8126.6533.14242.8915.1421.620.64119.75107.88152.4530.7143.960.01-8.87-10.28
22Q2 (12)97.0614.2724.883.9512.54180.14000000168.244.3718.424.58-4.4337.32119.269.4817.4318.585.03-2.68153.58-0.0543.3639.411.786.281.15-2.54027.150.11-11.6577.640.080.4885.5210.5310.535.56-33.17-33.17119.8718.9430.38210.9513.1318.76-3.24-281.0146.71116.6313.7135.840.01-9.53-20.55
22Q1 (11)84.94-8.689.093.5137.11115.34000000161.22.3922.4825.7213.1534.45108.935.8421.3417.690.754.45153.6622.7673.7138.720.397.081.180027.121.76-14.5377.580.170.4177.370.010.218.320.0-1.65100.78-26.4723.41186.47-16.2916.311.79132.19145.32102.57-22.031.990.012.56-16.53
21Q4 (10)93.0132.1924.062.5612.7839.13000000157.441.5323.222.73-0.0433.39102.92-1.2917.2117.56-6.292.21125.17-0.5860.1938.572.9113.3100026.65-11.96-15.3277.450.090.2877.370.010.218.320.0-1.65137.0620.2116.75222.7511.5413.61-5.5631.5333.17131.524.1720.550.016.11-26.74
21Q3 (9)70.36-9.4710.282.2760.99-22.53000000155.079.1318.8322.7427.0417.16104.272.6719.3818.73-1.8611.17125.917.5247.7237.481.0811.9500030.27-1.5-11.7577.380.140.2577.370.010.218.320.0-1.65114.0224.0213.29199.7112.4311.38-8.12-33.5515.68105.923.3416.360.01-19.31-32.37
21Q2 (8)77.72-0.1828.171.41-13.5-46.39000000142.17.971.3717.9-6.43-22.44101.5613.135.619.0912.735.52107.1321.1110.537.082.5411.5500030.73-3.15-11.5477.270.010.1777.3710.2110.218.32-1.65-1.6591.9412.5912.74177.6310.810.87-6.08-53.9242.5385.8610.4920.980.02-4.95-8.6
21Q1 (7)77.863.8556.791.63-11.41-38.7200-100.0000131.612.9916.7619.1312.2747.7289.772.2312.0416.94-1.41088.4613.21-2.7236.166.2314.5400-100.031.730.83-8.6677.260.0410.2370.20.011.698.460.05.8881.66-30.4411.21160.32-18.2311.12-3.9552.5255.8777.71-28.7620.520.02-9.99-2.94
20Q4 (6)74.9717.5124.871.84-37.2-26.6900-100.0000127.79-2.08-5.2417.04-12.210.2487.810.54-0.5817.181.93078.14-8.320.434.041.6713.0900-100.031.47-8.25-10.0977.230.0510.2770.20.011.698.460.05.88117.416.651.95196.069.355.41-8.3213.61.65109.0819.852.240.02-2.0419.76
20Q3 (5)63.85.2114.772.9311.41-1.6800-100.0000130.5-6.91-9.2619.41-15.9-9.387.34-9.18-8.3116.85-6.85085.23-12.095.3733.480.7211.9400-100.034.3-1.27-14.4277.190.0610.2970.20.011.698.460.05.88100.6423.412.39179.311.926.01-9.638.98-16.7391.0128.241.080.029.0518.79
20Q2 (4)60.6422.110.02.63-1.130.00-100.00.0000.0140.1824.360.023.0878.220.096.1720.030.018.0900.096.956.620.033.245.290.00-100.00.034.740.00.077.1410.060.070.211.690.08.465.880.081.5511.060.0160.2111.050.0-10.58-18.210.070.9710.070.00.020.940.0

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