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)839.694.162.63105.47100.62-27.53002479.640.47-182.030240.4320.969.7020.39290.03-4.17307.05-7.341015.2539.21112.69-1.11769.940.0137.530.036.2-23.68145.26-54.01319.0-36.3-44.850100.41-64.090.0413.52
2022 (9)806.130.841.28184.44138.85-17.52002467.93-33.42-211.010198.76-67.728.05-51.51302.64-12.25331.3723.25729.3192.83113.96-3.07769.94-20.0137.5363.247.4345.05315.82-54.21500.79-37.92-36.20279.62-56.470.0327.0
2021 (8)799.45-11.440.45-77.5168.340.38003706.8536.81613.311716.68615.7331.5816.61-3.82344.8928.92268.8528.11378.21-62.11117.57-8.16962.420.084.279.5632.763.09689.73235.46806.7166.61-47.430642.3271.460.03-54.2
2020 (7)902.7512.212.0-88.41167.7175.89002709.550.833.760467.9545.8417.2744.67267.5314.04209.86177.81998.24-2.55128.01-0.05962.420.076.920.020.05136.44205.6143.14302.5832.11-32.70172.9139.910.06-5.74
2019 (6)804.516.3217.26216.1295.35-67.78002687.92-12.63-191.850320.87-32.3111.94-22.53234.6-10.8375.547.671024.3380.63128.08-4.25962.420.076.9215.228.480143.64-64.24229.04-51.11-20.050123.59-68.570.06-9.36
2018 (5)691.63-34.145.46-84.05295.96262.92003076.34-9.79101.61-68.6474.0216.7815.4129.46263.095.8570.1611.1567.09-44.65133.771.56962.420.066.7694.0700401.7-15.74468.46-8.35-8.480393.22-17.960.07-12.56
2017 (4)1050.2130.9634.24549.7281.55-54.88003410.283.63323.59313.85405.91-15.8611.90-18.81248.54-10.2163.1511.891024.53-3.52131.71-3.18962.420.034.429.4200476.76120.88511.16110.852.56-67.14479.32114.330.08-17.63
2016 (3)801.911.665.27-66.94180.75-53.78003290.89-8.6778.1958.54482.4338.5814.6651.74276.79-12.9556.44-56.141061.8854.94136.03-6.67962.420.026.5822.7700215.8518.32242.4318.87.79-84.68223.64-4.140.09-16.78
2015 (2)788.81-3.7615.94318.37391.08-30.93003603.46-11.7249.32-72.02348.12-41.569.66-33.8317.96-12.7128.68-15.69685.37-20.02145.75-3.9962.420.021.65438.5600182.43-9.36204.07-0.5950.862.83233.29-6.960.1114.35
2014 (1)819.657.413.81-88.98566.17-9.79004081.79-1.97176.28321.72595.6436.5114.5939.25364.2-3.13152.624.47856.89-27.68151.66-3.48962.420.04.02000201.27401.05205.29411.0549.4639.48250.73231.520.1022.98
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)839.696.954.162.6380.14105.47100.62-2.42-27.53000633.46-9.6520.32-15.1-54.8785.21240.43-18.5220.969.70-22.0420.39290.03-2.39-4.17307.05-2.35-7.341015.255.4139.21112.69-0.76-1.11769.940.00.0137.530.00.036.20.0-23.68145.26-9.44-54.01319.0-4.53-36.3-44.85-97.58-23.9100.41-27.09-64.090.042.8713.52
23Q3 (19)785.16-13.27-2.61.4650.52-18.89103.12-28.5511.34000701.110.7240.98-9.7579.7290.65295.0830.4353.0212.4419.2385.21297.144.59-0.34314.44-1.92-5.52963.12-3.5165.11113.550.03-9.6769.940.00.0137.530.00.036.20.0-23.68160.41-5.77-61.56334.14-2.86-44.52-22.747.9-3.65137.718.72-65.170.042.2820.33
23Q2 (18)905.3117.426.580.9749.2386.54144.3212.0596.46000633.2123.70.69-48.0755.9414.65226.2420.46-27.6710.4320.2212.22284.09-0.43-23.72320.61-0.9119.7998.1510.56119.94113.52-0.06-2.74769.940.0-20.0137.530.00.036.2-23.68-23.68170.24-17.66-67.36343.98-12.19-51.31-43.57-46.01-11.35126.67-28.4-73.740.040.8733.56
23Q1 (17)771.0-4.36-14.460.65-49.2225.0128.8-7.24-5.66000511.88-2.77-37.21-109.11-6.89-311.29187.81-5.51-63.798.687.74-38.22285.33-5.72-24.52323.55-2.3624.51902.8223.79100.89113.59-0.32-3.06769.940.0-20.0137.530.063.247.430.045.05206.76-34.53-67.98391.73-21.78-48.64-29.8417.57-4.59176.92-36.73-71.330.046.9632.51
22Q4 (16)806.130.00.841.28-28.89184.44138.8549.91-17.52000526.485.86-43.41-102.082.09-195.8198.763.07-67.728.0519.94-51.51302.641.51-12.25331.37-0.4323.25729.3125.0392.83113.96-9.27-3.07769.940.0-20.0137.530.063.247.430.045.05315.82-24.32-54.21500.79-16.85-37.92-36.2-65.323.68279.62-29.28-56.470.039.0427.0
22Q3 (15)806.13-5.1-8.311.8246.15500.092.6226.08-63.27000497.32-20.91-49.79-104.26-85.12-153.99192.84-38.35-70.626.71-27.76-63.36298.14-19.94-14.17332.8124.2541.34583.3228.5431.57125.617.62-1.54769.94-20.0-20.0137.530.063.247.430.045.05417.3-19.99-36.77602.27-14.75-22.48-21.944.0355.47395.4-18.03-35.260.0313.53-41.43
22Q2 (14)849.42-5.76-14.670.520.00.073.46-46.19-62.96000628.84-22.87-34.26-56.32-209.06-128.84312.79-39.69-50.169.30-33.82-50.78372.41-1.4918.55267.853.0812.23453.820.98-46.11116.72-0.39-8.87962.420.00.0137.5363.263.247.4345.0545.05521.53-19.2311.76706.49-7.3721.06-39.13-37.157.82482.4-21.8313.720.030.07-51.07
22Q1 (13)901.3212.74-13.150.5215.56-79.77136.53-18.9-41.15000815.28-12.37-1.751.64-51.53-56.36518.67-15.76-2.8414.05-15.44-21.01378.039.6130.04259.85-3.3510.29449.418.82-51.22117.18-0.33-8.66962.420.00.084.270.09.5632.70.063.09645.68-6.39121.68762.66-5.4696.44-28.5339.8512.86617.15-3.92138.720.032.52-54.23
21Q4 (12)799.45-9.07-11.440.4550.0-77.5168.34-33.250.38000930.34-6.0815.52106.55-44.8226.32615.73-6.231.5816.61-9.36-3.82344.89-0.7128.92268.8514.1828.11378.21-14.69-62.11117.57-7.84-8.16962.420.00.084.270.09.5632.70.063.09689.734.51235.46806.73.83166.61-47.433.56-45.05642.35.16271.460.03-49.71-54.2
21Q3 (11)879.22-11.6812.290.3-42.31-70.0252.1827.1491.95000990.553.5535.27193.1-1.13567.24656.444.5946.6818.33-2.953.36347.3610.5829.87235.47-1.34139.91443.34-47.36-58.24127.57-0.4-0.75962.420.00.084.270.09.5632.70.063.09659.9541.43709.95776.9333.12335.38-49.18-15.85-32.24610.7743.991279.020.05-5.15-9.67
21Q2 (10)995.51-4.0837.970.52-79.77-94.47198.35-14.5140.16000956.5615.3350.64195.3165.04759.61627.6217.5769.7618.886.1927.29314.138.0617.83238.671.3144.24842.15-8.6-19.83128.08-0.16-0.84962.420.00.084.279.56032.763.090466.6460.210583.6150.32290.35-42.45-29.664.93424.1964.081050.030.05-6.39-4.21
21Q1 (9)1037.8414.9635.152.5728.5-82.58232.0138.34114.67000829.412.9954.48118.3440.3337.11533.8314.0891.4517.782.9663.11290.78.664.26235.6112.27135.45921.34-7.7-15.65128.290.22-1.32962.420.00.076.920.00.020.050.0136.44291.2741.66210.75388.2428.31116.75-32.74-0.1228.73258.5349.52440.970.062.590.27
20Q4 (8)902.7515.2912.212.0100.0-88.41167.7127.6575.89000805.359.9829.9684.35191.47195.55467.954.5645.8417.27-2.644.67267.530.0314.04209.86113.82177.81998.24-5.96-2.55128.01-0.41-0.05962.420.00.076.920.00.020.050.0136.44205.61152.3443.14302.5869.5632.11-32.712.07-63.09172.91290.439.910.06-0.83-5.74
20Q3 (7)783.08.5210.051.0-89.36-91.92131.38-7.1763.96000732.315.324.5428.94197.74172.59447.5321.0512.9617.7319.530267.460.325.1598.150.4441.491061.541.057.9128.54-0.48-1.33962.420.00.076.9200.020.050136.4481.480-64.78178.4519.36-43.67-37.1916.71-186.7444.29199.19-79.720.060.58-2.84
20Q2 (6)721.55-6.03-9.919.4-36.2738.44141.5230.9484.66000635.018.27-9.37-29.6140.67-10.4369.7132.59-7.1614.8436.080266.6-4.380.1797.72-2.3541.51050.5-3.835.35129.16-0.65-1.79962.420.00.00-100.0-100.00-100.0-100.00-100.0-100.0149.51-16.53-58.08-44.652.81-1957.6-44.65-193.43-116.590.06-2.01-9.34
20Q1 (5)767.89-4.5511.914.75-14.54356.66108.0813.35-50.87000536.9-13.36-19.51-49.9143.46-35.33278.84-13.1-34.1410.90-8.680278.8218.851.9100.0732.4741.361092.36.6449.36130.011.51-1.99962.420.00.076.920.015.228.480.0093.73-34.75-74.31179.12-21.8-58.5-45.94-129.13-10108.8947.79-61.33-86.880.06-3.56-6.98
19Q4 (4)804.513.070.017.2639.530.095.3518.990.0000.0619.68-11.540.0-88.28-121.420.0320.87-19.010.011.9400.0234.6-7.760.075.548.890.01024.334.120.0128.08-1.680.0962.420.00.076.920.00.08.480.00.0143.64-37.920.0229.04-27.70.0-20.05-54.590.0123.59-43.410.00.062.210.0

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