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)4.89-29.743.22-45.520.61-47.410038.61-16.160.21-86.7915.82-6.2240.9711.8515.911.663.35-3.4621.8225.190.712.915.73.021.6610.671.890.04.0-17.867.54-8.61-1.4902.51-33.240.07-1.23
2022 (9)6.9630.345.91-0.841.1634.880046.056.381.5934.7516.8715.7136.638.7714.24-6.813.4749.5717.4334.280.69-11.5415.242.011.58.71.890.04.8718.498.2511.79-1.1103.7633.330.07-0.22
2021 (8)5.3435.885.96-0.170.864.880043.2941.331.18883.3314.589.333.68-22.6715.2820.982.32-1.6912.9822.450.7885.7114.940.471.380.731.890.04.1132.157.3815.86-1.2902.8244.620.07-12.72
2020 (7)3.93-14.05.97-16.150.82-55.190030.63-7.460.12-20.013.3453.6943.5566.0812.6311.082.36-3.2810.633.170.4223.5314.870.751.370.741.890.03.11-1.276.37-0.47-1.1601.9515.380.08-7.16
2019 (6)4.57-10.577.1221.711.8390.620033.1-4.530.15-85.08.6815.5826.2221.0611.370.442.44-2.797.9632.670.3488.8914.760.611.367.941.890.03.15-17.756.4-8.31-1.4601.69-44.590.0911.23
2018 (5)5.1136.635.8525.270.96-8.570034.672.31.0-39.397.51-32.2821.66-33.811.3256.352.51-2.336.0104.780.1850.014.676.851.2615.61.890.03.83-7.936.98-2.24-0.7803.05-16.440.0829.79
2017 (4)3.74-2.864.674.471.05-41.010033.8919.161.6551.3811.09-8.3532.72-23.097.24-3.472.57-3.752.93-30.570.12100.013.7311.631.0911.221.890.04.1618.527.1411.91-0.5103.6518.120.067.76
2016 (3)3.85-27.364.4726.991.78128.210028.441.641.09354.1712.19.0142.557.257.5-16.852.670.754.22-41.870.06-14.2912.32.930.982.081.890.03.5119.396.3810.19-0.4203.09-9.910.066.45
2015 (2)5.352.33.52-12.00.78-87.130027.98-6.140.24-70.7311.1-7.5839.67-1.539.02-22.242.65-13.117.261173.680.07-12.511.951.960.969.091.890.02.94-11.185.79-4.610.49-28.993.43-14.250.0525.57
2014 (1)3.4859.634.0-18.376.06409.240029.8111.070.8264.012.0124.0740.2911.7111.613.063.05-23.370.57-90.420.08-11.1111.722.00.886.021.890.03.3121.696.0711.580.69115.624.031.580.049.14
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)4.89-29.23-29.743.22-1.83-45.520.61-88.38-47.4100011.1916.32-5.410.15287.5-51.6115.82-2.22-6.2240.97-0.611.8515.90.011.663.35-2.05-3.4621.8232.425.190.71-4.052.915.70.03.021.660.010.671.890.00.04.03.9-17.867.541.89-8.61-1.49-41.9-34.232.51-10.36-33.240.070.08-1.23
23Q3 (19)6.9116.137.33.28-32.51-57.515.25629.17556.250009.62-3.22-7.85-0.08-188.89-125.016.18-2.06-11.7341.22-0.011.7415.96.430.893.42-1.16-3.1216.48-14.661.920.74-2.634.2315.70.03.021.660.010.671.890.00.03.85-2.04-15.27.4-0.94-6.57-1.0536.75-40.02.823.35-26.120.07-3.772.73
23Q2 (18)5.95-15.84-0.174.86-10.33-28.630.722.86-20.880009.9426.46-24.750.0980.0-85.2516.522.29-7.9741.2310.644.8514.94-5.2-4.233.460.58-1.9819.314.4334.380.76-3.82.715.73.023.021.6610.6710.671.890.00.03.93-20.12-6.877.47-10.0-1.71-1.66-64.36-78.492.27-41.94-31.00.070.993.22
23Q1 (17)7.071.5817.255.42-8.29-12.580.7-39.66-2.780007.86-33.56-25.640.05-83.87-85.7116.15-4.27-0.9237.261.721.0515.7610.67-2.353.44-0.8650.8818.496.0831.790.7914.493.9515.240.02.011.50.08.71.890.00.04.921.0310.318.30.617.37-1.019.01-55.383.913.992.620.071.552.15
22Q4 (16)6.968.0730.345.91-23.45-0.841.1645.034.8800011.8313.317.350.31-3.1255.016.87-7.9715.7136.63-9.588.7714.24-9.64-6.813.47-1.749.5717.437.7934.280.69-2.82-11.5415.240.02.011.50.08.71.890.00.04.877.2718.498.254.1711.79-1.11-48.013.953.76-0.7933.330.074.1-0.22
22Q3 (15)6.448.05-6.87.7213.3631.520.8-12.09-9.0900010.44-20.97-3.780.32-47.54-17.9518.332.1231.440.523.0421.2915.761.036.133.530.050.8516.1712.5332.430.71-4.052.915.240.02.011.50.08.71.890.00.04.547.5815.527.924.2110.0-0.7519.3548.983.7915.254.070.07-3.31-9.74
22Q2 (14)5.96-1.168.966.819.8411.270.9126.393.4100013.2124.9812.330.6174.2974.2917.9510.1246.6539.326.6230.1115.6-3.3519.083.5354.8248.9514.372.4229.580.74-2.637.2515.242.012.491.58.79.491.890.00.04.22-5.3814.057.6-1.689.2-0.93-43.0836.33.29-13.6546.880.07-0.06-9.93
22Q1 (13)6.0312.92-13.496.24.03-1.270.72-16.28-22.5800010.57-4.089.420.3575.052.1716.311.819.4136.889.5-5.5816.145.6321.262.28-1.72-2.5614.038.0935.290.76-2.567.0414.940.00.471.380.00.731.890.00.04.468.5233.537.734.7417.12-0.6549.6145.833.8135.1178.040.07-0.8-11.25
21Q4 (12)5.34-22.7235.885.961.53-0.170.86-2.274.8800011.021.5716.120.2-48.7211.1114.584.529.333.680.82-22.6915.282.920.982.32-0.85-1.6912.986.3122.450.7813.0485.7114.940.00.471.380.00.731.890.00.04.114.5832.157.382.515.86-1.2912.24-11.212.8214.6344.620.07-5.84-12.72
21Q3 (11)6.9126.332.075.87-4.08-0.340.880.0-45.3400010.85-7.7413.140.3911.43-33.913.9513.971.7533.4110.53-25.5414.8513.3621.322.34-1.27-1.6812.2110.18.240.690.072.514.940.470.471.380.730.731.890.00.03.936.2234.137.23.4516.32-1.47-0.683.922.469.8275.710.07-3.51-6.31
21Q2 (10)5.47-21.5225.756.12-2.5512.090.88-5.382.3300011.7621.7489.370.3552.171266.6712.24-10.3319.7730.22-22.62-15.9613.1-1.588.712.371.28-1.2511.096.94-5.050.69-2.8297.1414.870.00.01.370.00.01.890.00.03.710.7858.126.965.4524.29-1.46-21.6727.362.244.67578.790.08-1.53-9.37
21Q1 (9)6.9777.3564.786.285.19-9.120.9313.41-52.790009.661.7981.240.2327.78137.113.652.3240.4339.06-10.3522.0713.315.3811.752.34-0.85-3.3110.37-2.1725.70.7169.0591.8914.870.00.681.370.00.741.890.00.03.347.432.026.63.6114.38-1.2-3.4532.962.149.74189.190.08-2.44-6.03
20Q4 (8)3.93-41.95-14.05.971.36-16.150.82-49.07-55.190009.49-1.040.640.18-69.4950.013.34-2.753.6943.57-2.8966.0812.633.1911.082.36-0.84-3.2810.6-6.0333.170.425.023.5314.870.00.751.370.00.741.890.00.03.116.14-1.276.372.91-0.47-1.1624.1820.551.9539.2915.380.081.07-7.16
20Q3 (7)6.7755.635.125.897.88-16.571.6187.217.330009.5954.4328.720.592066.67493.3313.7134.1568.4344.8624.75012.241.5828.572.38-0.83-3.2511.28-3.4241.710.414.29150.014.870.00.751.370.00.741.890.00.02.9325.21-3.626.1910.54-1.43-1.5323.88-31.91.4324.24-25.530.08-6.66-13.73
20Q2 (6)4.352.8412.115.46-20.98-27.20.86-56.35-72.350006.2116.51-23.99-0.0395.16-400.010.225.1416.435.9612.4012.051.1814.982.4-0.83-2.8311.6841.58155.580.35-5.41118.7514.870.681.161.370.740.741.890.00.02.34-7.51-26.655.6-2.95-12.91-2.01-12.29-235.00.33-55.41-87.260.082.1-9.58
20Q1 (5)4.23-7.440.716.91-2.95-4.561.977.6580.730005.33-43.48-33.71-0.62-616.67-464.719.7211.9812.8931.9921.97011.914.7512.682.42-0.82-2.818.253.6440.780.378.82117.6514.770.070.611.360.07.941.890.00.02.53-19.68-36.755.77-9.84-19.19-1.79-22.6-297.780.74-56.21-79.150.08-3.623.3
19Q4 (4)4.57-29.040.07.120.850.01.8322.00.0000.09.4326.580.00.12180.00.08.686.630.026.2300.011.3719.430.02.44-0.810.07.960.00.00.34112.50.014.760.00.01.360.00.01.890.00.03.153.620.06.41.910.0-1.46-25.860.01.69-10.110.00.09-6.080.0

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