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)4.45-13.59-31.4334.36-26.19-6.761.11-92.4217.14000129.41-9.54-14.781.34-41.99-19.7636.47-39.21-39.66.51-36.77-34.8498.11-19.33-1.774.76-0.63-2.0617.04890.748.820.020.0100.023.230.526.615.80.022.8800-100.09.616.08-17.6715.419.52-12.840.69-66.0121.0510.29-0.1-15.860.043.03-8.16
23Q3 (19)5.1528.11-34.4846.55-16.4314.2314.64.149025.0000143.056.99-10.032.31113.89-24.0159.995.26-12.4410.308.14-16.84121.62-18.118.74.794.13-4.011.72-48.66-84.570.020.0100.023.110.486.695.80.022.8800-100.08.2738.76-16.9714.0719.54-11.952.0382.8862.410.345.69-8.120.04-6.68-14.87
23Q2 (18)4.02-35.37-51.6255.761.2641.3714.028662.511583.33000133.7-13.2-12.691.08-12.9-69.2356.99-2.21-15.299.520.96-24.78148.55.6981.874.6-6.31-7.823.35-68.66-52.950.020.00.023.00.396.195.822.8822.880-100.0-100.05.9627.62-13.8711.7710.1-9.041.11184.623800.07.0739.722.610.04-10.76-19.85
23Q1 (17)6.22-4.16-19.0134.54-6.27-4.00.16-54.29-36.0000154.031.449.781.24-25.75-53.0358.28-3.48-16.669.43-5.62-33.15140.540.67127.534.911.036.0510.69-6.6455.380.02100.00.022.915.1414.264.720.021.031.310.043.964.67-59.95-24.9210.69-39.54-3.170.39-31.58154.175.06-58.63-8.00.047.03-22.85
22Q4 (16)6.49-17.43-7.5536.85-9.5720.620.35118.75-95.14000151.85-4.4950.531.67-45.07-16.560.38-11.8752.559.99-19.318.9999.88-2.5287.534.86-2.6111.7211.452.69512.30.010.0-50.021.790.68.684.720.021.031.310.043.9611.6617.0738.8117.6810.6433.840.57-54.4143.5112.239.172.50.04-4.49-25.2
22Q3 (15)7.86-5.42-16.240.753.4346.790.1633.33-97.76000158.993.8215.873.04-13.3933.9268.511.830.6512.38-2.18-11.98102.4625.49221.94.990.019.0911.1556.6460.30.01-50.0-50.021.660.08.034.720.021.031.310.043.969.9643.9355.6215.9823.4942.421.254266.67199.2111.2162.7118.090.04-12.14-31.28
22Q2 (14)8.318.257.6939.49.5122.250.12-52.020.0000153.149.1430.543.5132.9565.5767.28-3.7923.6312.66-10.277.0581.6532.23127.124.997.78404.047.123.498.70.020.0-33.3321.668.0314.484.7221.0337.211.3143.96367.866.9211.258.6312.9417.2128.37-0.0395.8397.56.8925.2733.270.05-14.1-29.26
22Q1 (13)7.689.425.735.9817.7795.120.25-96.53212.5000140.3139.0921.022.6432.052.669.9376.6834.5814.1167.9919.5161.7515.9436.194.636.44377.326.88267.9141.560.020.0-33.3320.050.05.973.90.013.370.910.0225.06.22-25.9546.3511.04-16.4338.52-0.7245.0418.185.5-22.4363.20.063.78-21.85
21Q4 (12)7.02-25.16-0.8530.5510.0542.697.20.714300.0000100.88-26.48-11.082.0-11.8994.1739.58-41.85-26.368.40-40.3-34.4653.2667.3328.874.353.82353.121.87-6.03-75.870.020.0-33.3320.050.05.973.90.013.370.910.0225.08.431.2562.7913.2117.7448.76-1.31-3.97-43.967.0937.9466.820.05-12.26-23.28
21Q3 (11)9.3877.9943.8727.76-13.873.087.157050.0967.16000137.2116.9620.862.277.0842.7768.0725.0838.4914.0718.9620.5831.83-11.46-49.234.19323.23319.01.99-69.62-76.70.02-33.33-33.3320.055.977.913.913.3713.370.91225.0225.06.40.4754.9611.2211.3142.93-1.26-5.0-106.565.14-0.5846.020.06-9.55-5.84
21Q2 (10)5.27-13.7532.7532.2374.7814.580.125.0-93.01000117.311.1820.592.1222.5485.9654.424.7332.7611.820.1819.9235.95-20.71-33.790.992.061.026.5534.77-33.030.030.00.018.920.04.33.440.00.00.280.00.06.3749.88150.7910.0826.4761.02-1.2-36.36-200.05.1753.41141.590.07-5.11-5.94
21Q1 (9)6.11-13.740.1418.44-13.87-42.410.0860.0-95.48000115.942.1921.751.7367.96103.5351.96-3.3325.4211.80-7.8817.1145.349.7-19.950.971.04-2.024.86-37.29-63.920.030.0-25.018.920.04.823.440.09.210.280.0460.04.25-17.64121.357.97-10.2555.66-0.883.3-363.163.37-20.7194.80.071.88-4.43
20Q4 (8)7.088.5997.7721.41-20.5-9.050.05-92.54-97.09000113.45-0.07-1.591.03-35.2241.153.759.3638.2112.819.8430.3841.33-34.08-18.450.96-4.0-35.577.75-9.25-25.70.030.0-25.018.921.835.233.440.09.210.280.0460.05.1624.9450.888.8813.1234.14-0.91-49.18-225.04.2520.7435.350.077.68111.34
20Q3 (7)6.5264.2310.726.93-4.27-23.520.67-53.15-77.44000113.5316.75.191.5939.4730.3349.1519.9110.211.6718.31062.715.471.011.02.04-37.898.54-12.68-6.560.030.050.018.582.437.463.440.09.210.280.0460.04.1362.653.537.8525.433.05-0.61-52.5-1116.673.5264.4928.00.07-9.6591.01
20Q2 (6)3.97-8.943.3928.13-12.15-20.21.43-19.21-51.6900097.282.155.051.1434.12128.040.99-1.062.099.86-2.18054.3-4.13-20.610.98-1.01-37.589.78-27.39-50.130.03-25.00.018.140.54.923.449.219.210.28460.0460.02.5432.2971.626.2622.2733.76-0.4-110.53-900.02.1423.739.870.07-3.58106.29
20Q1 (5)4.3621.795.0632.0236.02-5.81.772.91-71.2700095.23-17.3919.190.8516.4493.1841.436.5324.0810.082.56056.6411.76-5.210.99-33.56-34.4413.4729.1500.040.033.3318.050.396.493.150.07.140.050.0-86.491.92-43.86-34.025.12-22.66-17.55-0.1932.14-533.331.73-44.9-39.930.08125.3132.3
19Q4 (4)3.58-39.220.023.54-33.140.01.72-42.090.0000.0115.286.810.00.73-40.160.038.89-12.80.09.8300.050.68-18.350.01.49-7.450.010.4314.110.00.04100.00.017.983.990.03.150.00.00.050.00.03.4227.140.06.6212.20.0-0.28-566.670.03.1414.180.00.03-2.680.0
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)4.45-31.4334.36-6.761.11217.1400560.19-7.35.96-45.1236.47-39.66.51-34.8598.11-1.774.76-2.0617.0448.820.02100.023.236.615.822.88009.6-17.6715.41-12.840.6921.0510.29-15.860.04-8.16
2022 (9)6.49-7.5536.8520.620.35-95.1400604.2828.210.8633.7460.3852.559.9918.9999.8887.534.8611.7211.45512.30.01-50.021.798.684.7221.031.3143.9611.6638.8117.6833.840.57012.2372.50.04-25.2
2021 (8)7.02-0.8530.5542.697.214300.000471.3412.368.1276.1439.58-26.368.40-34.4653.2628.874.35353.121.87-75.870.02-33.3320.055.973.913.370.91225.08.462.7913.2148.76-1.3107.0966.820.05-23.28
2020 (7)7.0897.7721.41-9.050.05-97.0900419.496.014.6160.0753.7538.2112.8130.3841.33-18.450.96-35.577.75-25.70.03-25.018.925.233.449.210.28460.05.1650.888.8834.14-0.9104.2535.350.07111.34
2019 (6)3.584.0723.54-50.371.72-52.2200395.7224.462.8836.4938.89-8.719.83-26.6550.68-7.741.494.9310.43254.760.0433.3317.986.083.157.140.05-86.493.4238.466.6214.53-0.2803.1429.750.031.4
2018 (5)3.4421.9947.4326.353.65900.000317.950.482.11-25.4442.610.1913.409.6654.93-3.91.42140.682.94-85.670.03-95.8916.954.952.9410.530.3702.47-19.815.780.7-0.0502.42-10.70.031.13
2017 (4)2.82-48.6337.54-3.870.06000316.4212.732.8313.238.66-9.7812.22-19.9657.1619.530.591.7220.5247.630.7321.6716.1516.612.6610.37003.0814.075.7412.33-0.3702.71-4.580.03-11.49
2016 (3)5.4950.039.0534.610000280.715.232.5-37.3442.8511.9415.27-2.8647.82147.90.58-3.3313.91058.330.617.6513.8516.02.4119.9002.7-31.825.11-14.410.14-41.672.84-32.380.04176.12
2015 (2)3.66-26.829.014.620000243.599.413.9923.5338.2816.9915.716.9319.292.770.601.200.51-5.5611.9415.032.0118.24003.9626.925.9721.340.24140.04.230.430.01-74.97
2014 (1)5.071.8227.7312.630000222.6315.893.2359.932.72-3.6214.70-16.8418.7712.1300000.540.010.386.461.713.330.11-45.03.1240.544.9225.510.103.2252.610.0524.29

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