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)1653.9612.1322.0-40.5456.2696.1004334.46-21.02769.79-34.84558.3436.7112.8873.09432.2-38.87193.75-2.5600812.4510.61159.960.01757.8322.12002126.7-25.822884.53-17.29354.6225.582481.32-21.210.02140.89
2022 (9)1475.02-19.7137.0-92.7828.69-22.33005487.9611.221181.416.03408.42-30.387.44-37.4707.03-3.5198.84-67.8700734.55-0.1159.940.03620.5823.58002866.8913.573487.4715.23282.38-47.373149.272.890.0176.75
2021 (8)1837.05-6.55512.67138.7736.945.75004934.1553.171114.21172.31586.677.0411.8915.59732.7194.47618.9219.768.280735.26-3.6159.890.54502.1712.64002524.3345.873026.539.06536.57-12.93060.930.440.00-56.55
2020 (7)1965.810.72214.71-62.534.93242.45003221.4630.84409.1777.65331.3323.4610.29-5.64376.7736.44516.8254.6300762.727.55159.030.02445.837.41001730.5235.482176.3528.6616.0636.072346.5835.640.0165.25
2019 (6)1775.4524.01572.5512.1410.2-28.97002462.223.43230.3310.95268.37-7.2610.90-10.34276.15-10.86145.736.931.66-31.97709.17-3.89159.0-0.09415.085.26001277.317.641692.3814.34452.7689.911730.0630.650.014.26
2018 (5)1431.7-1.49510.57-20.6214.363781.08002380.57-0.07207.6-14.68289.3971.2912.1671.4309.816.73136.29104.922.44-88.17737.89-2.95159.150.64394.326.58001085.787.91480.097.54238.4130.891324.1911.420.01-5.27
2017 (4)1453.383.4643.1617.960.37105.56002382.16-13.54243.332.67168.95-17.517.09-4.59265.4-21.7666.511.4320.63414.46760.295.57158.14-0.04369.986.84001006.299.01376.288.41182.1548.741188.4413.650.01-30.48
2016 (3)1405.61-8.3545.2410.990.18-67.86002755.1229.19237.01-8.69204.8126.467.43-2.11339.2340.5865.57118.934.010720.15-4.53158.210.67346.288.100923.24-4.31269.53-1.21122.4654.911045.70.180.01-71.66
2015 (2)1532.8-20.5491.236.420.5647.37002132.550.09259.58-44.05161.9529.027.5928.91241.38.0129.9538.9800754.3124.15157.160.01320.3216.9300964.76-11.141285.09-6.179.0519.661043.81-9.370.031423.51
2014 (1)1927.9844.96461.6158.890.3826.67002130.6356.6463.9868.63125.5264.555.895.08223.41139.0221.55-96.3900607.58291.76157.1516.43273.9311.178.96-82.331085.6728.361368.5519.7466.0601151.7337.630.00809.39
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)1653.9659.112.1322.0-93.29-40.5456.26-0.3596.10001295.6217.6819.75256.6338.8838.81558.34-9.5136.7112.88-13.9773.09432.2-19.05-38.87193.75-2.28-2.56000812.45-2.3810.61159.96-0.010.01757.830.022.120002126.7-6.08-25.822884.53-4.56-17.29354.62-26.9525.582481.32-9.77-21.210.02133.86140.89
23Q3 (19)1039.55-41.63-26.57327.94636.94-32.5456.467.62104.710001100.9812.19-22.55184.7815.74-40.31617.034.12-6.3914.9744.5629.31533.91-12.57-36.01198.271.29-53.86000832.282.6812.72159.970.010.01757.830.022.120002264.418.24-9.663022.246.05-3.35485.4429.9-1.872749.8511.53-8.380.01-3.31.44
23Q2 (18)1780.9427.49-25.2444.5-3.26-89.2252.46-6.9193.73000981.352.6-36.98159.65-5.39-54.95460.03-1.05-25.6810.3611.78-6.6610.67-11.84-33.19195.750.05-60.400-100.0810.533.4210.03159.96-0.010.03757.8322.1222.120002091.952.25-4.92849.786.871.04373.6929.26-18.382465.645.59-7.220.01-3.634.07
23Q1 (17)1396.96-5.29-39.3846.024.32-93.4456.3596.4175.6000956.52-11.59-32.98168.74-8.73-49.27464.9313.84-28.129.2724.51-24.34692.65-2.03-22.5195.65-1.6-59.1100-100.0783.756.75.98159.970.020.04620.580.023.580002045.97-28.63-28.632666.56-23.54-20.84289.092.38-30.172335.06-25.85-28.820.0110.54135.07
22Q4 (16)1475.024.19-19.7137.0-92.39-92.7828.694.02-22.330001081.94-23.89-15.9184.88-40.27-38.48408.42-38.04-30.387.44-35.73-37.4707.03-15.26-3.5198.84-53.73-67.8700-100.0734.55-0.51-0.1159.94-0.010.03620.580.023.580002866.8914.3813.573487.4711.5215.23282.38-42.92-47.373149.274.932.890.01-1.5276.75
22Q3 (15)1415.69-40.57-15.85486.1117.73-3.6427.5854.42-16.40001421.61-8.718.46309.55-12.659.43659.136.4818.311.584.41-4.16834.38-8.7221.29429.76-13.05-24.380-100.0-100.0738.340.23-1.11159.950.030.04620.580.023.580002506.5513.9516.213127.1410.8817.6494.688.05-11.613001.2312.9310.480.01-0.7986.79
22Q2 (14)2382.183.388.67412.91-41.1250.5417.86-44.34-44.120001557.39.1223.94354.376.5428.81618.99-4.327.8511.09-9.45-2.11914.12.2744.75494.283.31-36.578.280.00.0736.62-0.39-1.88159.910.00.55620.5823.5823.580002199.78-23.2616.032820.36-16.2817.61457.8410.58-41.122657.62-18.99-0.590.01117.6693.89
22Q1 (13)2304.3325.4418.72701.2536.78157.6232.09-13.13-7.760001427.1110.9332.1332.6110.6830.07646.7810.2639.4812.253.02-2.46893.7721.9857.72478.46-22.69-37.548.280.00739.530.58-2.14159.910.010.55502.170.012.640002866.6113.5643.783368.7811.3138.09414.02-22.84-44.443280.637.1819.780.00-16.887.09
21Q4 (12)1837.059.19-6.55512.671.62138.7736.9411.975.750001286.54-1.8533.45300.516.24103.79586.65.2877.0411.89-1.615.59732.716.5194.47618.928.919.768.280.00735.26-1.52-3.6159.890.00.54502.170.012.640002524.3317.0445.873026.513.8239.06536.57-4.13-12.93060.912.6830.440.004.07-56.55
21Q3 (11)1682.38-23.25-1.06504.4983.9364.7332.993.22-9.890001310.744.3134.75282.872.82113.47557.1715.0846.6412.086.65-7.65687.938.94121.84568.33-27.0656.538.280.00746.61-0.55-3.17159.890.530.55502.170.012.640002156.8913.7739.632659.0610.8833.58559.67-28.0218.752716.561.6134.750.002.98-58.58
21Q2 (10)2192.1212.9429.76274.280.76-35.5531.96-8.13-15.960001256.5316.3185.87275.117.58281.89484.144.4134.1111.33-9.78-18.29631.4911.4471.54779.221.73209.698.280463.27750.71-0.66-4.12159.040.00.09502.1712.6412.640001895.91-4.9137.452398.08-1.731.39777.544.3557.822673.45-2.3942.810.0020.21-47.21
21Q1 (9)1940.97-1.2611.01272.226.78-47.7934.79-0.4-1.70001080.3312.0677.5255.7273.42347.45463.7139.9582.7412.5622.0825.86566.6850.473.46765.9748.21395.1300-100.0755.72-0.921.87159.040.010.03445.830.07.410001993.8115.2143.792439.6412.135.41745.1420.9556.22738.9516.7246.970.00-66.28-53.63
20Q4 (8)1965.815.6110.72214.71-29.89-62.534.93-4.59242.45000964.05-0.8948.98147.4611.28133.1331.33-12.823.4610.29-21.38-5.64376.7721.536.44516.842.34254.6300-100.0762.72-1.087.55159.030.010.02445.830.07.410001730.5212.0335.482176.359.3328.6616.0630.7136.072346.5816.435.640.01-0.865.25
20Q3 (7)1700.410.659.02306.26-28.04-44.0136.61-3.73312.74000972.7543.8944.7132.5183.9492.85379.975.2524.7813.08-5.640310.1-15.76-0.06363.0844.389.420-100.0-100.0771.05-1.527.26159.020.080.02445.830.07.410001544.7111.9930.621990.549.0624.59471.31-4.34-11.732016.027.6917.450.0131.2675.77
20Q2 (6)1689.38-3.38-2.94425.57-18.38-37.2338.037.46344.8000676.0311.079.872.0426.0512.04361.0142.2629.3213.8638.970368.1212.6818.38251.6162.6466.611.47-11.45-30.66782.965.547.6158.89-0.070.09445.837.417.410001379.33-0.5326.631825.161.321.33492.683.2823.491872.010.4525.790.015.629.84
20Q1 (5)1748.39-1.5215.42521.39-8.94-10.9635.39246.96721.11000608.63-5.9415.4457.15-9.6667.79253.76-5.440.259.98-8.470326.6918.38.46154.76.168.311.660.0-27.83741.864.611.72159.00.0-0.23415.080.05.260001386.628.5622.421801.76.4617.99477.035.3650.311863.657.7228.520.0120.1828.62
19Q4 (4)1775.4513.830.0572.554.670.010.214.990.0000.0647.08-3.740.063.26-7.930.0268.37-11.870.010.9000.0276.15-11.00.0145.73-23.970.01.66-16.160.0709.17-1.350.0159.00.010.0415.080.00.0000.01277.38.010.01692.385.930.0452.76-15.20.01730.060.790.00.015.520.0

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