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)70.81-5.04-3.25428.78-12.86-29.89185.9135.117.76000106.880.068.7610.22-40.51-23.12312.57-3.82.69557.39-5.8-9.529.88-36.9591.845.537.17376.7235.249.0319.138.263.64150.364.820.08.5638.150.015.855.490.0-13.68117.249.5114.77160.886.7613.74-7.25-97.01-32.06109.996.3913.790.08-4.521.59
23Q3 (19)74.5712.442.66492.0713.72-0.36137.6-21.47-18.62000106.823.3513.7417.18-1.3810.132404.012.6111.55591.71-0.65-3.5915.67-2.12323.515.1615.96382.2432.32-0.895.147.97159.61146.7564.820.08.5638.150.015.855.490.0-13.68107.0619.2916.31150.712.9714.74-3.6847.1314.62103.3824.8717.830.0817.612.79
23Q2 (18)66.324.64-9.93432.72-4.5-3.45175.2234.094.63000103.365.6515.7717.42-2.8434.732342.832.213.75595.56-1.46-2.2616.0121.56184.374.45224.82332.0432.61-1.06-1.423.07-4.66-0.6564.828.3218.4838.1515.8515.855.49-13.68-13.6889.75-21.713.38133.4-13.3312.61-6.96-37.55-34.6282.79-24.4311.890.07-7.61-40.7
23Q1 (17)63.38-13.4-14.2453.13-25.9111.91130.67-24.26-22.9500097.83-0.4516.3317.9334.9110.542292.411.7915.87604.38-1.890.0413.17155.7322.171.3718.1-57.5932.9611.43-0.693.22-2.420.059.840.2224.1232.930.018.546.360.06.89114.6212.2113.17153.918.8113.99-5.067.83-44.57109.5613.3512.050.07-2.07-33.16
22Q4 (16)73.190.765.22611.5823.8453.76172.532.041.6900098.274.6317.2113.29-14.81-5.02252.084.518.96616.050.374.015.1539.19134.091.168.41-63.4129.58-3.772.993.32.174.4359.710.023.8532.930.018.546.360.06.89102.1510.9720.11141.457.719.09-5.49-27.3813.6896.6610.1722.840.08-3.39-33.23
22Q3 (15)72.64-1.347.98493.8610.1932.97169.080.973.1700093.925.216.2215.620.6511.992155.184.6420.65613.770.736.583.7-34.28-71.431.073.88-66.2530.74-7.073.473.234.533.1959.719.1423.8532.930.018.546.360.06.8992.0516.2829.45131.3410.8725.28-4.3116.6340.387.7418.5837.330.08-32.16-32.67
22Q2 (14)73.63-0.321.21448.1810.6921.92167.46-1.262.2300089.286.1613.412.93-20.280.862059.654.1120.2609.310.868.05.63-47.77-63.931.03-68.11-66.4533.08-0.338.393.09-4.04-5.2154.7113.4813.4832.9318.5418.546.366.896.8979.16-21.8438.44118.46-12.2630.29-5.17-47.7123.9773.99-24.3346.860.124.14-6.62
22Q1 (13)73.876.2-16.55404.91.85.61169.6-0.0436.4600084.10.3110.316.2215.9450.321978.434.519.4604.142.08.8810.78390.016.293.231.895.933.1915.564.43.221.9-3.5948.210.011.5227.780.012.745.950.0-15.24101.2819.0846.72135.0213.6734.09-3.544.9744.0997.7824.2655.780.11-2.17-7.73
21Q4 (12)69.563.4-10.42397.747.09-4.15169.663.5313.2800083.843.7512.6713.990.4375.531893.25.9915.69592.312.867.262.2-83.01-61.813.170.08.1928.72-3.337.813.160.96-8.1448.210.011.5227.780.012.745.950.0-15.2485.0519.646.08118.7813.332.15-6.3611.91-6.8978.6923.1650.550.11-2.58-10.57
21Q3 (11)67.27-7.53-8.14371.41.03-11.68163.880.0520.6700080.812.648.7213.938.6673.911786.294.2511.95575.852.076.3412.95-17.04-27.493.173.2612.4129.71-2.6567.953.13-3.991.2948.210.011.5227.780.012.745.950.0-15.2471.1124.3641.48104.8415.3127.98-7.22-6.182.4363.8926.8249.070.12-5.91-15.46
21Q2 (10)72.75-17.821.72367.61-4.11-11.99163.831.7914.7200078.733.256.9412.8218.8154.831713.493.419.24564.171.674.9915.6168.39-25.453.070.6611.6430.52-3.9979.533.26-2.46.8948.2111.5211.5227.7812.7412.745.95-15.24-15.2457.18-17.1735.3790.92-9.723.03-6.8-8.6322.3750.38-19.7450.480.122.9-14.22
21Q1 (9)88.5214.04.3383.38-7.61-16.43124.29-17.01-23.6500076.252.473.0810.7935.3851.331656.931.253.6554.880.480.459.2760.94-52.923.054.112.1331.7919.3388.663.34-2.919.5143.230.07.5124.640.013.657.020.070.869.0318.5718.12100.6912.0319.54-6.26-5.2118.1762.7720.0923.590.12-5.19-16.21
20Q4 (8)77.656.0420.15414.98-1.32-16.57149.7710.2833.2500074.410.112.287.97-0.511.781636.432.551.77552.231.98-3.275.76-67.75-60.32.933.92.0926.6450.5925.073.4411.3318.6243.230.07.5124.640.013.657.020.070.858.2215.8413.4589.889.7216.56-5.9519.5915.2452.2721.9617.990.13-7.91-14.66
20Q3 (7)73.232.3951.58420.530.68-10.74135.81-4.8831.3600074.330.963.848.01-3.266.81595.671.731.93541.510.78017.86-14.71-6.12.822.551.0817.694.06-19.443.091.314.7543.230.07.5124.640.013.657.020.070.850.2618.9913.5881.9210.8516.96-7.415.53-32.6242.8628.0210.840.14-4.52-12.32
20Q2 (6)71.52-15.7364.26417.68-8.96-21.33142.78-12.29121.500073.62-0.473.378.2816.1312.51568.58-1.923.02537.33-2.73020.946.356.622.751.11.4817.00.89-20.893.050.02.6943.237.517.5124.6413.6513.657.0270.870.842.24-27.7214.9173.9-12.2618.13-8.76-14.51-153.1833.48-34.080.540.150.51-11.98
20Q1 (5)84.8731.3239.13458.77-7.76-8.6162.7944.83144.9800073.971.6811.917.130.0-6.551599.34-0.5411.66552.41-3.24019.6935.7-22.362.72-5.23-1.8116.85-20.89-13.553.055.175.1740.210.07.3421.680.013.574.110.031.7358.4413.8713.7484.239.2314.44-7.65-8.97-185.4550.7914.654.290.14-3.44-9.99
19Q4 (4)64.6333.780.0497.395.580.0112.48.710.0000.072.751.630.07.13-4.930.01607.952.720.0570.9000.014.51-23.710.02.872.870.021.3-3.010.02.9-1.690.040.210.00.021.680.00.04.110.00.051.3215.980.077.1110.090.0-7.02-25.810.044.314.560.00.15-5.370.0
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)70.81-3.25428.78-29.89185.917.7600414.8913.4962.758.122312.572.69557.39-9.529.8891.845.53376.7235.2419.138.26150.364.828.5638.1515.855.49-13.68117.2414.77160.8813.74-7.250109.9913.790.081.59
2022 (9)73.195.22611.5853.76172.531.6900365.5714.3858.0412.612252.0818.96616.054.05.15134.091.16-63.4129.582.993.34.4359.7123.8532.9318.546.366.89102.1520.11141.4519.09-5.49096.6622.840.08-33.23
2021 (8)69.56-10.42397.74-4.15169.6613.2800319.627.8651.5464.191893.215.69592.337.262.2-61.813.178.1928.727.813.16-8.1448.2111.5227.7812.745.95-15.2485.0546.08118.7832.15-6.36078.6950.550.11-10.57
2020 (7)77.6520.15414.98-16.57149.7733.2500296.331.6531.395.981636.431.77552.230.125.76-60.32.932.0926.6425.073.4418.6243.237.5124.6413.657.0270.858.2213.4589.8816.56-5.95052.2717.990.13-14.66
2019 (6)64.6330.88497.393.52112.461.8700291.5116.9329.6214.451607.9516.33551.59-0.5114.51-13.172.8710.3821.329.172.94.6940.217.3421.6813.574.1131.7351.3217.4177.1116.96-7.02044.311.870.15-14.94
2018 (5)49.3872.6480.528.8569.4436.3700249.3127.9725.8811.361382.2226.7554.42-0.9916.71269.692.6-0.3816.4937.532.7711.2437.4636.4219.0913.833.1217.2943.7118.6865.9317.19-4.11039.617.470.18-27.52
2017 (4)28.6119.36372.927.9750.9221.300194.8210.8623.2434.11090.9425.09559.9712.844.5279.372.6110.1311.9960.082.496.4127.460.016.7711.52.66638.8936.8318.9256.2621.35-3.12033.7117.580.2431.43
2016 (3)23.97-5.44291.425.2641.988.5300175.744.3817.3321.61872.1422.23496.2717.12.52-37.782.37-4.057.49-46.352.3443.5627.462.515.0410.510.360.030.9711.246.3610.88-2.3028.67-0.380.18-5.68
2015 (2)25.3549.12232.6419.3338.68-21.1900168.367.6714.25-5.88713.5318.19423.819.774.05-16.842.479.7813.96249.871.6331.4526.792.1713.6112.480.360.027.85-3.4341.811.260.93-36.7328.78-5.050.20133.67
2014 (1)17.032.5194.9630.1849.0842.100156.3711.6315.1411.0603.7331.96386.0918.224.87-55.852.2525.73.99-60.061.24117.5426.224.8412.112.770.36-34.5528.845.1441.296.661.47444.4430.319.420.08-1.69

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