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)424.63-26.21774.1736.550000180.74-35.0391.51-16.0637.87-60.4120.95-39.0622.5-33.6741.030.82000.11-52.1768.04-4.77229.022.455.46-96.781124.889.421359.36-4.35-26.6901098.199.210.004.97
2022 (9)575.478.34566.96-27.340000278.21-32.3109.0227.1495.65-1.0334.3846.1833.922.2631.341262.61000.23-60.3471.45-6.18223.553.99169.6117.831028.04-5.061421.2-1.43-22.4401005.610.110.00-79.91
2021 (8)531.15-52.53780.3210.740000410.95-50.1985.75-59.4296.65-44.1923.5212.0533.17-44.752.3-55.08000.5852.6376.160.0214.9710.06143.9418.091082.88-4.191441.79-0.39-169.610913.27-7.40.00-46.19
2020 (7)1118.8362.11704.660.160000825.06-9.96211.387.46173.18-26.6320.99-18.5260.04-57.615.12-6.57000.38-62.3876.16-1.14195.326.12121.8964.491130.245.731447.459.07-143.940986.34.140.00-27.63
2019 (6)690.17135.51703.52-4.460000916.28-3.97112.72-59.7236.04-5.6725.76-1.78141.64-43.765.48-7.59001.01-19.8477.040.0184.0517.9274.119.381068.94-1.821327.11.55-121.890947.05-6.660.0022.21
2018 (5)293.0572.21736.3353.320000954.162.27279.7228.06250.24-22.1126.23-23.84251.85171.045.93-23.97001.2653.6677.040.0156.0816.2862.07149.481088.7214.161306.8717.44-74.101014.6213.790.009.98
2017 (4)170.17-42.64480.2524.820000932.9617.93218.43-0.8321.29-3.934.44-18.5192.92168.877.8-0.64000.82-24.7777.040.0134.2319.6224.884.63953.7214.161112.8314.56-62.070891.6510.00.00-61.44
2016 (3)296.67-54.83384.7467.380000791.14-4.0220.2-12.34334.3418.6442.2623.5934.56-52.297.85-54.471.4501.09-23.2477.040.0112.2128.8423.780.0835.4416.45971.4317.28-24.880810.565.680.00-6.52
2015 (2)656.7936.49229.8648.040000824.1349.09251.2140.52281.834.0234.19-10.1172.4429.3617.24-4.22001.42-2.7477.040.087.0925.8223.780.0717.435.28828.2732.8849.57-11.28766.9730.840.00-11.93
2014 (1)481.1922.2155.27-3.890000552.7727.82178.7729.53210.2720.1238.04-6.0256.044.5918.0-9.59001.4641.7577.042.6269.2224.9223.780.0530.3131.6623.3129.2755.87588.9586.1842.60.00-14.35
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)424.63-39.09-26.21774.17-0.5836.5500000033.07-23.68-50.24-7.01-115.63-345.137.87-32.69-60.4120.95-20.25-39.0622.510.46-33.6741.0-0.1730.820000.11-15.38-52.1768.040.0-4.77229.020.12.455.46-75.67-96.781124.88-2.119.421359.36-2.93-4.35-26.69-33.05-18.941098.19-2.749.210.00-5.574.97
23Q3 (19)697.1220.57-34.79778.6716.47-1.1100000043.33-37.13-50.0544.860.07-11.156.26-24.43-41.2726.27-9.11-19.4420.37-23.88-44.6541.074.5841.620000.13-13.33-55.1768.040.0-4.77228.780.02.3422.440.0-86.771149.164.0612.091400.393.31-1.27-20.06-267.4-198.091129.12.757.980.007.0613.84
23Q2 (18)578.2-9.01-67.62668.563.85-9.9400000068.9294.5830.5644.83407.1327.6174.4572.7815.1928.9161.9636.726.76-23.67-35.4639.2725.7433.660000.15-16.67-60.5368.04-4.77-6.77228.782.342.3422.44-86.77-86.771104.36.511.291355.53-5.21-2.16-5.4667.9692.781098.847.7519.870.000.73-2.84
23Q1 (17)635.4710.4353.41643.7613.55-9.3600000035.42-46.7-50.958.84209.09-57.0243.09-54.95-44.1417.85-48.09-17.4335.063.365.2531.23-0.351281.860000.18-21.74-62.571.450.0-2.1223.550.03.99169.610.017.831036.870.86-2.561430.040.620.5-17.0424.0685.511019.831.427.750.003.077.37
22Q4 (16)575.47-46.178.34566.96-27.99-27.3400000066.46-23.39-18.912.86-94.33-91.5295.65-0.15-1.0334.385.4246.1833.92-7.832.2631.348.071262.610000.23-20.69-60.3471.450.0-6.18223.550.03.99169.610.017.831028.040.28-5.061421.20.2-1.43-22.44-209.7386.771005.6-3.8310.110.002.41-79.91
22Q3 (15)1069.12-40.13399.26787.386.06-0.6200000086.7564.33-12.0950.4643.64151.0495.7948.21-26.6932.6154.2328.7436.8-11.2414.5329.0-1.29513.110000.29-23.68-32.5671.45-2.1-6.18223.550.03.99169.610.017.831025.183.32-2.291418.342.380.7320.45127.06111.681045.6314.0719.620.00-8.63-80.08
22Q2 (14)1785.86331.12549.97742.384.533.400000052.79-26.89-49.2535.1370.78415.8664.63-16.22-55.8421.15-2.17-5.5341.4624.4714.5329.381200.0505.770000.38-20.83-20.8372.980.0-4.18223.553.993.99169.6117.8317.83992.25-6.75-3.581385.41-2.64-0.19-75.5835.7256.35916.67-3.157.10.0011.32-90.55
22Q1 (13)414.24-22.01100.53710.23-8.981.2500000072.21-11.9-42.8220.57-38.98-18.1577.14-20.19-49.4121.62-8.099.8833.310.42-26.842.26-1.74-54.620000.48-17.24-12.7372.98-4.18-4.18214.970.010.06143.940.018.091064.06-1.74-7.91422.97-1.31-3.37-117.5830.6818.58946.483.64-6.380.00-80.71-90.26
21Q4 (12)531.15148.04-52.53780.32-1.5110.7400000081.96-16.94-56.1333.7167.71-75.796.65-26.04-44.1923.52-7.1612.0533.173.24-44.752.3-51.37-55.080000.5834.8852.6376.160.00.0214.970.010.06143.940.018.091082.883.21-4.191441.792.39-0.39-169.613.12-17.83913.274.48-7.40.001.55-46.19
21Q3 (11)214.14-22.06-76.51792.3210.3517.300000098.68-5.13-58.3120.1195.15253.25130.67-10.71-39.8125.3313.1711.7332.13-11.24-66.574.73-2.47-8.160000.43-10.42-37.6876.160.00.0214.970.010.06143.940.018.091049.191.955.821408.111.457.59-175.07-1.1-18.02874.122.133.670.00-56.68-44.36
21Q2 (10)274.7633.01-76.98717.992.35-0.45000000104.02-17.63-53.856.81-72.9-75.38146.35-4.03-24.0422.3813.7916.0736.2-20.49-60.524.85-2.61-5.830000.48-12.73-36.8476.160.00.0214.9710.0610.06143.9418.0918.091029.08-10.934.391388.0-5.746.52-173.16-19.9-16.21855.92-15.342.280.0014.76-21.57
21Q1 (9)206.57-81.54-82.48701.49-0.45-3.47000000126.29-32.4-28.3125.13-81.89-35.94152.49-11.95-7.7819.67-6.2811.1645.53-24.17-65.264.98-2.73-6.390000.5544.74-40.8676.160.0-1.14195.320.06.12121.890.064.491155.372.224.261472.581.747.78-144.42-0.33-21.131010.952.52.230.006.58-24.07
20Q4 (8)1118.8322.7362.11704.664.330.16000000186.83-21.06-41.49138.732338.14302.23173.18-20.23-26.6320.99-7.42-18.5260.04-37.52-57.615.12-0.58-6.570000.38-44.93-62.3876.160.0-1.14195.320.06.12121.890.064.491130.2413.995.731447.4510.69.07-143.942.97-18.09986.316.974.140.005.01-27.63
20Q3 (7)911.65-23.6236.9675.44-6.35-5.24000000236.685.01-14.925.69-79.43-83.26217.1112.69-19.0522.6717.57096.14.8-44.045.150.0-9.010000.69-9.21-37.8476.160.0-1.14195.320.06.12121.890.064.49991.520.58-4.151308.720.441.25-148.340.45-89.94843.180.76-11.830.00-38.93-25.33
20Q2 (6)1193.541.24440.7721.21-0.76-1.94000000225.3827.9440.2127.66-29.491.39192.6616.5112.6119.288.97091.7-30.03-58.045.15-3.2-12.560000.76-18.28-40.1676.16-1.14-1.14195.326.126.12121.8964.4964.49985.83-11.04-1.461303.04-4.633.53-149.01-24.98-157.76836.82-15.38-11.230.0011.127.71
20Q1 (5)1178.9570.82949.54726.743.3-3.84000000176.16-44.8311.4739.2313.74131.31165.36-29.94-1.1417.70-31.30131.06-7.47-46.345.32-2.92-9.680000.93-7.92-35.4277.040.00.0184.050.017.9274.10.019.381108.173.670.221366.322.963.21-119.232.18-125.6988.944.42-6.070.001.5722.6
19Q4 (4)690.173.640.0703.52-1.30.0000.0000.0319.3314.80.034.491.470.0236.04-11.990.025.7600.0141.64-17.520.05.48-3.180.0000.01.01-9.010.077.040.00.0184.050.00.074.10.00.01068.943.330.01327.12.670.0-121.89-56.070.0947.05-0.970.00.008.360.0

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