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)22.17-4.3610.8-48.610.25-12.690072.76-23.46-0.07016.7212.3722.9846.86.44-33.261.9-7.3215.63-35.250051.770.07.04.321.410.032.63-3.241.04-1.898.99198.6741.6213.340.01-55.67
2022 (9)23.187.0721.015.8411.7489.050095.0617.12.5817.2714.88-15.3615.65-27.729.6526.472.05-8.0724.14-35.730051.77-0.776.713.551.410.033.716.4141.835.713.01-80.2936.72-21.790.02-26.1
2021 (8)21.6523.0819.85104.226.21-40.690081.1836.072.2-13.7317.5843.9821.665.817.6386.552.23-7.0837.5678.690052.173.026.484.011.410.031.686.8839.576.1115.27-46.6346.95-19.40.030
2020 (7)17.59-12.669.72119.4110.47371.620059.66-11.312.5554.5512.21-4.0120.478.234.092.252.438.7321.02-26.480050.640.06.232.641.410.029.648.3737.297.0328.61-1.3458.253.370.000
2019 (6)20.14-19.664.43-44.972.22-83.760067.27-21.351.65-59.2612.72-2.6818.9123.744.0-0.251.73-3.8928.5921.20050.64-3.86.077.241.410.027.35-1.5134.84-0.0329.064.2156.3524.040.000
2018 (5)25.0715.538.05130.6613.67104.950085.53-9.324.05-39.6413.076.4315.2817.374.01-57.521.839.5323.59-19.710052.640.05.6613.431.410.027.77-2.8334.85-0.3717.6656.5645.4313.970.000
2017 (4)21.7-3.683.49-43.986.67-51.380094.327.826.7152.512.28-2.7713.02-9.829.44-4.451.29-4.4429.38-7.810052.649.034.999.671.410.028.5820.2434.9817.6211.28405.8339.8653.310.000
2016 (3)22.53-6.826.2378.013.72113.040087.4810.544.4205.5612.6343.0414.4429.49.8833.151.35-10.631.87-34.880048.28-0.044.553.171.410.023.7713.5729.7411.142.23243.0826.020.480.000
2015 (2)24.1823.753.5101.156.44-30.60079.14-20.991.44-83.568.83-43.6911.16-28.737.42-4.261.510.6748.94-17.220048.3-3.544.4124.931.41-22.9520.93-4.6926.76-2.050.65021.58-0.320.000
2014 (1)19.5426.721.748.079.283.1100100.1612.918.76172.0515.685.0215.65-6.987.75-11.631.5059.12-7.510050.070.03.539.971.83-22.4621.9658.4427.3240.68-0.31021.6579.970.000
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)22.17-10.96-4.3610.84.25-48.610.25-16.19-12.6900019.8315.22-8.62-0.21-216.6761.1116.725.4912.3722.988.246.846.44-16.04-33.261.9-6.4-7.3215.63-13.69-35.2500051.770.00.07.00.04.321.410.00.032.63-0.49-3.241.04-0.39-1.898.9939.16198.6741.626.0413.340.01-15.03-55.67
23Q3 (19)24.920.06-8.6610.3631.31-44.6312.23-13.7583.3600017.21-1.26-34.190.18142.86-93.2615.85-11.35-20.1121.24-0.734.017.67-9.12-20.522.035.73-7.3118.1110.09-43.2100051.770.0-0.777.00.04.321.410.00.032.790.55-3.341.20.41-1.976.4631.3157.3739.254.587.770.01-19.0-54.31
23Q2 (18)20.74-3.6725.857.89-54.89-50.8714.1820.6884.8800017.43-4.7-28.24-0.42-210.53-250.017.8813.89-23.0321.4023.23-14.728.44-5.06-4.311.92-4.48-10.2816.45-30.65-49.9100051.770.0-0.777.04.324.321.410.00.032.61-4.374.4241.03-2.824.274.92-12.615.8137.53-5.544.60.01-22.41-48.92
23Q1 (17)21.53-7.12-5.217.49-16.75-14.1411.750.0987.400018.29-15.71-20.270.38170.37-33.3315.75.51-18.7817.3610.94-19.18.89-7.887.242.01-1.95-9.4623.72-1.74-32.8600051.770.0-0.776.710.03.551.410.00.034.11.165.742.220.935.165.6387.04-54.1539.738.2-10.80.02-16.99-35.94
22Q4 (16)23.18-14.977.0721.0112.295.8411.7476.0189.0500021.7-17.02-8.75-0.54-120.22-128.4214.88-25.0-15.3615.65-23.36-27.729.650.026.472.05-6.39-8.0724.14-24.3-35.7300051.77-0.77-0.776.710.03.551.410.00.033.71-0.596.4141.83-0.485.713.0119.92-80.2936.720.82-21.790.02-12.42-26.1
22Q3 (15)27.2665.419.6118.7116.5-6.126.67-13.0425.3800026.157.6621.182.672325.01383.3319.84-14.5929.4220.42-18.61-4.849.659.4142.752.192.34-3.5231.89-2.89-19.8300052.170.00.06.710.03.551.410.00.033.918.5813.0742.036.8110.962.51-46.02-83.5536.421.51-19.510.02-9.45128.81
22Q2 (14)16.48-27.437.8516.06-21.168.597.6722.3344.1700024.295.8811.58-0.12-121.0540.023.2320.1853.4325.0916.916.398.826.3967.362.14-3.6-3.632.84-7.05-17.5300052.170.00.06.713.557.71.410.00.031.23-3.193.9339.35-1.994.384.65-62.13-81.7335.88-19.44-35.350.02-2.6997.41
22Q1 (13)22.714.9-18.8620.372.62130.176.270.97-25.3600022.94-3.5363.160.57-70.078.1219.339.9553.6621.46-0.89-1.08.298.6587.132.22-0.45-4.7235.33-5.9413.8600052.170.00.06.480.04.011.410.00.032.261.837.6840.151.476.7812.28-19.58-60.7444.54-5.13-27.270.03-4.2486.74
21Q4 (12)21.65-12.9523.0819.85-0.4104.226.2116.73-40.6900023.7810.1969.491.9955.56108.7917.5814.6843.9821.650.915.87.6312.8786.552.23-1.76-7.0837.56-5.5878.6900052.170.03.026.480.04.011.410.00.031.685.646.8839.574.466.1115.270.07-46.6346.953.76-19.40.03171.160
21Q3 (11)24.8762.7640.6719.9334.75154.535.320.0-49.0400021.58-0.8750.490.18190.0-91.315.331.2544.6221.46-9.0129.866.7628.2763.292.272.25-4.2239.78-0.171.1700052.170.03.026.484.014.011.410.00.029.99-0.24.0237.880.483.8415.26-40.04-11.2345.25-18.47-1.670.01-21.870
21Q2 (10)15.28-45.41-3.5414.7967.12251.315.32-36.67-48.9400021.7754.8439.55-0.2-162.5-122.2215.1420.3511.923.588.7815.755.2718.9612.612.22-4.72-5.1339.8228.33107.0700052.170.03.026.230.00.01.410.00.030.050.312.2937.70.279.5625.45-18.6426.5555.5-9.3718.410.01-7.950
21Q1 (9)27.9959.1291.198.85-8.95157.278.4-19.772.8200014.060.21-10.390.32-64.84124.0612.583.03-30.6521.685.92-20.34.438.31-5.542.33-2.9237.8731.0347.6220.9300052.173.023.026.230.02.641.410.00.029.961.0815.137.60.8312.2131.289.3377.8361.245.1340.390.0100
20Q4 (8)17.59-0.51-12.669.7224.14119.4110.470.29371.6200014.03-2.16-24.240.91-56.04-42.7712.2115.19-4.0120.4723.868.234.09-1.212.252.41.2738.7321.02-9.55-26.4800050.640.00.06.230.02.641.410.00.029.642.818.3737.292.227.0328.6166.43-1.3458.2526.583.370.0000
20Q3 (7)17.6811.62-22.637.8385.9943.1410.440.19840.5400014.34-8.08-13.612.07130.0-0.9610.6-21.660.2816.52-18.904.14-11.5416.292.371.2836.9923.2420.85-24.2500050.640.00.06.230.02.641.410.00.028.837.7411.2736.486.029.2517.19-14.52-15.0346.02-1.81-0.260.0000
20Q2 (6)15.848.2-27.114.2122.38-48.610.4227.54838.7400015.6-0.57-1.760.9167.67200.013.53-25.41-9.9220.37-25.104.68-0.2120.622.3438.4631.4619.23-25.06-41.0800050.640.00.06.232.642.641.410.00.026.762.812.3434.412.699.9420.1114.334.5846.877.458.870.0000
20Q1 (5)14.64-27.31-34.933.44-22.35-66.148.17268.02-40.2300015.69-15.28-3.56-1.33-183.65-17.718.1442.6143.0627.2043.8504.6917.2516.961.69-2.31-7.1425.66-10.2518.6300050.640.00.06.070.07.241.410.00.026.03-4.83-2.2933.51-3.82-0.6217.59-39.34-28.1743.62-22.59-14.690.0000
19Q4 (4)20.14-11.860.04.43-19.010.02.22100.00.0000.018.5211.570.01.59-23.920.012.7220.340.018.9100.04.012.360.01.730.00.028.59-6.810.0000.050.640.00.06.070.00.01.410.00.027.355.560.034.844.340.029.043.350.056.3522.130.00.0000.0

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