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)395.96-31.100000000216.1824.9000.00000152.1417.1500001364.270.0222.749.29185.03185.89231.184.97638.9530.73-102.740128.44239.250.00-11.06
2022 (9)574.6634.4200000000173.080.59000.00000129.874.0900001364.273.4203.819.6264.720.0220.2412.03488.769.28-182.38037.86-85.40.008.59
2021 (8)427.5213.8100000000172.0698.84000.00000124.777.6300001319.412.64185.934.2364.720.0196.59110.46447.2432.9162.81-33.5259.438.080.00-5.63
2020 (7)375.63-3.340000000086.53-45.77000.00000115.923.8300001285.485.6178.389.2964.720.093.41-44.86336.5-15.3194.45-0.34187.86-28.890.00-0.37
2019 (6)388.62-19.8900000000159.559.12000.00000111.641.1800001217.275.45163.229.8464.72-0.31169.417.03397.356.8794.77150.78264.1834.730.00-7.71
2018 (5)485.11-17.7500000000146.2121.69000.00000110.3411.5100001154.364.5148.68.864.920.0158.293.03371.814.6937.79664.98196.0823.660.00-5.7
2017 (4)589.8318.6900000000120.15-14.71000.0000098.952.1100001104.655.0136.5811.4964.920.0153.63-13.31355.14-2.614.940158.57-8.210.00-3.2
2016 (3)496.9626.8100000000140.870.04000.0000096.910.3700001052.056.2122.512.9964.920.0177.22-0.43364.643.79-4.460172.76-8.650.00-3.72
2015 (2)391.9-39.8400000000140.817.23000.0000096.5516.190000990.636.2108.4213.7864.920.0177.994.47351.336.2811.130189.1212.040.00-5.96
2014 (1)651.3932.4900000000131.3130.64000.0000083.19.440000932.83.095.2911.7964.920.0170.3717.76330.5712.12-1.580168.7936.980.0088.5
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)395.96-0.12-31.100000000000047.26-25.9938.390000.0000000152.142.8917.150000001364.270.00.0222.740.09.29185.030.0185.89231.1826.264.97638.958.1430.73-102.7441.643.67128.441691.35239.250.00-5.84-11.06
23Q3 (19)396.425.821.1900000000000063.8615.988.050000.0000000147.86-0.417.890000001364.270.00.0222.740.09.29185.030.0185.89183.166.060.42590.8714.0631.05-175.93-18.7517.987.17118.92122.290.00-2.3-9.13
23Q2 (18)374.624.41.1900000000000055.0610.1228.340000.0000000148.4514.9719.30000001364.270.00.0222.749.299.29185.03185.89185.89110.26-59.28-14.85518.03-3.9530.16-148.152.085.52-37.89-131.7-38.690.000.95-6.73
23Q1 (17)301.12-47.6-9.4600000000000050.046.4135.350000.0000000129.12-0.582.640000001364.270.03.4203.810.09.6264.720.00.0270.822.9614.85539.3310.3510.87-151.2917.05-6594.25119.51215.66-48.820.00-4.232.66
22Q4 (16)574.6646.6934.4200000000000034.15-42.2213.00000.0000000129.873.554.090000001364.270.03.4203.810.09.6264.720.00.0220.2420.7912.03488.768.49.28-182.3814.97-390.3737.86217.72-85.40.00-3.798.59
22Q3 (15)391.765.8315.8400000000000059.137.7620.640000.0000000125.420.83.190000001364.270.03.4203.810.09.6264.720.00.0182.3440.819.88450.8713.288.23-214.5-36.79-434.58-32.16-17.72-113.980.000.2711.22
22Q2 (14)370.1911.3112.400000000000042.916.13-18.270000.0000000124.43-1.093.650000001364.273.46.13203.819.6214.2664.720.00.0129.49-45.08-31.51398.01-18.18-7.9-156.81-6838.5-254.51-27.32-111.7-109.40.0011.1111.98
22Q1 (13)332.59-22.2-4.3600000000000036.9422.24-8.470000.0000000125.80.833.170000001319.410.02.64185.930.04.2364.720.00.0235.7819.9375.54486.448.7628.89-2.26-103.6-102.42233.52-9.982.470.001.31-2.38
21Q4 (12)427.5226.4213.8100000000000030.22-38.31-18.870000.0000000124.772.667.630000001319.410.02.64185.930.04.2364.720.00.0196.5918.46110.46447.247.3532.9162.81-2.03-33.5259.412.7538.080.00-1.46-5.63
21Q3 (11)338.182.68-4.7200000000000048.99-6.6741.750000.0000000121.541.245.020000001319.412.642.64185.934.234.2364.720.00.0165.95-12.22181.22416.6-3.637.964.11-36.83-24.75230.06-20.8259.530.000.96-6.44
21Q2 (10)329.35-5.29-4.2700000000000052.4930.0579.70000.0000000120.05-1.544.970000001285.480.00.0178.380.00.064.720.00.0189.0640.75750.86432.1514.562.88101.498.4514.59290.5527.49162.250.00-3.14-9.0
21Q1 (9)347.74-7.42-20.2500000000000040.368.35378.540000.0000000121.935.187.520000001285.480.05.6178.380.09.2964.720.00.0134.3243.8-7.49377.4212.161.1593.58-0.92271.5227.921.3133.760.00-2.07-7.28
20Q4 (8)375.635.83-4.4700000000000037.257.7825.130000.0000000115.920.163.830000001285.480.05.6178.380.09.2964.720.00.093.4158.3-44.86336.511.38-15.3194.4510.86-0.34187.8630.27-28.890.00-2.3-0.37
20Q3 (7)354.943.17-21.4700000000000034.5618.32-23.320000.0000000115.731.196.30000001285.480.05.6178.380.09.2964.720.00.059.01165.57-58.92302.1113.87-18.785.2-3.8-3.42144.2130.17-37.810.00-1.810.23
20Q2 (6)344.05-21.1-25.3200000000000029.21301.59-31.50000.0000000114.370.863.850000001285.485.65.6178.389.299.2964.720.00.022.22-84.7-77.95265.31-28.89-19.2988.57251.61-11.53110.79-34.97-44.850.00-1.310.37
20Q1 (5)436.0410.89-7.27000000000000-14.49-148.67-134.430000.0000000113.41.581.250000001217.270.05.45163.220.09.8464.720.0-0.31145.19-14.3-27.51373.12-6.1-9.8425.19-73.42-65.58170.38-35.51-37.70.005.231.44
19Q4 (4)393.21-13.00.0000.0000.0000.0000.029.77-33.950.0000.00.0000.0000.0111.642.540.0000.0000.01217.270.00.0163.220.00.064.720.00.0169.4117.930.0397.356.930.094.777.420.0264.1813.930.00.00-1.710.0

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