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)74.35-5.5845.0232.066.02000164.9-24.5614.77-31.7533.25-15.0120.1612.6721.35-22.4232.931.3962.73-7.047.878.856.890.016.5413.210.03-84.2131.79-5.6148.36-0.2546.17316.3277.9674.130.23-20.97
2022 (9)78.7464.0834.0915.320000218.595.7521.6425.3839.12-18.517.90-22.9327.529.632.48-6.1367.480.07.234.936.890.014.6120.840.191800.033.6819.1448.4820.0911.09-51.0444.77-12.080.2912.82
2021 (8)47.9950.1629.5621.92.15000206.7125.8617.2673.1248.030.4723.223.6625.1134.4934.610.8667.48-12.56.89-0.436.897.8212.0913.10.010.028.2751.1840.3737.2722.65181.7250.9290.430.26-4.17
2020 (7)31.96-16.3424.2529.960000164.246.219.97-9.236.794.8422.40-1.2818.6712.6731.215.6277.12121.996.92-1.986.390.010.699.750.010.018.74.4129.416.338.04570.026.7439.930.27-11.14
2019 (6)38.225.2518.660.480000154.64-1.8610.9828.2735.094.6822.696.6716.57-2.9329.554.634.7448.467.06-0.426.390.09.7417.350.010.017.91-0.1127.665.371.2150.019.113.80.31-5.96
2018 (5)30.5-14.1118.579.690000157.5711.518.56-1.8333.52-1.3221.27-11.5117.077.728.252.5823.42.327.091.876.390.08.311.710.010.017.937.8226.259.010.48-69.2318.411.210.32-1.65
2017 (4)35.51172.7316.93344.360000141.3129.148.7210.9433.9728.0424.04-0.8515.85187.6627.54-11.3322.87471.756.9623100.06.390.07.4311.730.010.016.639.6224.0810.311.56183.6418.1915.710.33202.98
2016 (3)13.02-7.923.81-82.962.49896.000109.42-27.447.86-23.4726.53-39.7524.25-16.965.51-51.5831.0640.484.0-79.720.03-98.226.39-13.656.6518.330.010.015.171.9521.836.380.55-68.3915.72-5.420.11-57.98
2015 (2)14.1418.8222.36-19.910.25-32.4300150.8-13.1410.27146.2844.03-12.5929.200.6411.38-9.4722.11207.0819.72-9.711.69-60.617.4-6.85.628.080.010.014.8854.5220.5238.271.74-30.1216.6237.130.264.83
2014 (1)11.912.2627.926.120.3748.000173.628.484.17-5.4450.375.4229.01-2.8212.57-2.267.2-13.7721.8454.134.29-5.37.940.05.29.240.010.09.6315.0514.8412.942.4933.1612.1218.360.2518.61
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)74.358.04-5.5845.0225.432.066.027.12000041.74.91-14.371.17-78.92-50.6333.251.06-15.0120.165.3512.6621.35-10.22-22.4232.93-0.841.3962.73-17.5-7.047.877.078.856.890.00.016.545.3513.210.03-93.75-84.2131.79-6.28-5.6148.36-3.49-0.2546.1732.75316.3277.9613.4874.130.23-7.44-20.97
23Q3 (19)68.82-12.269.5535.9-16.08-31.875.6255.25000039.75-4.88-27.95.55-6.25-30.2832.92.84-30.3419.1412.05-8.0523.78-4.07-20.3933.21-0.482.7276.043.8854.687.351.380.146.890.00.015.70.018.310.480.04700.033.9220.11-10.150.1112.78-1.7634.7821.48401.1568.720.853.790.25-4.48-18.09
23Q2 (18)78.444.2824.6942.78-18.993.063.6211.38000041.790.31-28.25.92177.939.8331.99-2.14-36.5517.086.43-23.2724.79-1.55-14.4933.37-2.88-9.273.232.5443.477.250.971.686.890.00.015.70.018.310.480.04700.028.2426.07-3.4544.4315.134.4728.633.21175.8256.8713.4243.50.26-3.16-12.83
23Q1 (17)75.22-4.4740.9452.8154.9113.353.250000041.66-14.46-26.332.13-10.13-64.0232.69-16.44-32.4416.05-10.33-27.9325.18-8.5-7.6634.365.79-2.9155.23-18.159.697.18-0.692.726.890.00.015.77.4618.310.48152.634700.022.4-33.49-3.1638.59-20.45.9627.74150.1425.850.1411.9910.980.27-7.7-7.15
22Q4 (16)78.7425.3464.0834.09-35.315.3200-100.000048.7-11.66-14.612.37-70.23-46.9839.12-17.17-18.517.90-14.01-22.9327.52-7.879.632.480.46-6.1367.4837.270.07.23-1.54.936.890.00.014.6110.120.840.191800.01800.033.68-10.7319.1448.48-4.9620.0911.0959.8-51.0444.770.22-12.080.29-4.0712.82
22Q3 (15)62.82-0.1444.7552.6926.939.500000055.13-5.270.757.9647.6813.2347.23-6.332.8820.81-6.5-12.0229.873.0428.3132.33-12.03-1.9149.16-3.65-22.57.342.956.696.890.00.013.270.018.380.010.00.037.7328.9945.6851.0119.9437.386.94-33.1410.5144.6712.7238.810.311.6620.15
22Q2 (14)62.9117.8875.0941.51-10.913.9100-100.000058.22.9218.755.39-8.9559.4750.424.222.8322.26-0.03-2.3128.996.3132.4336.753.8416.6351.021.33-24.547.132.03.486.890.00.2913.270.018.380.010.00.029.2526.4647.0642.5316.7836.6610.38-52.93-0.7639.63-12.2830.580.303.1527.28
22Q1 (13)53.3711.2172.546.5957.6122.930-100.0000056.55-0.8423.075.9232.44149.7948.390.8124.6822.27-4.1-1.1427.278.636.0135.392.289.450.35-25.39-24.66.991.450.726.890.01.4713.279.7618.380.010.00.023.13-18.1869.8236.42-9.7846.5622.05-2.6546.5145.18-11.2757.590.2912.1621.75
21Q4 (12)47.9910.5850.1629.56-38.5721.92.150000057.034.2228.534.47-36.42114.948.04.5530.4723.22-1.853.6625.117.8634.4934.64.9810.8667.486.38-12.56.890.15-0.436.890.07.8212.097.8513.10.010.00.028.279.1551.1840.378.7337.2722.65260.67181.7250.9258.2390.430.262.16-4.17
21Q3 (11)43.420.7934.6648.1232.0521.450-100.0000054.7211.6534.057.03107.9969.445.9111.8431.6223.663.839.7723.286.3532.232.964.612.0363.43-6.189.026.88-0.15-1.576.890.297.8211.210.08.520.010.00.025.930.2235.2537.1319.3125.866.28-39.96342.2532.186.0356.440.257.69-12.66
21Q2 (10)35.9316.13-17.5436.44-3.850.580.650000049.016.6619.073.3842.6250.8941.055.7717.6222.791.166.3921.899.1827.1231.51-2.67.9167.611.2446.916.89-0.72-2.276.871.187.5111.210.08.520.010.00.019.8946.0428.0731.1225.2320.2510.46-30.5597.3330.355.8678.210.24-1.34-20.86
21Q1 (9)30.94-3.19-31.8737.956.2910.6600000045.953.5621.32.3713.9458.038.815.4923.5622.520.5513.2120.057.3922.5632.353.6510.6766.78-13.4198.636.940.29-1.986.796.266.2611.214.8615.090.010.00.013.62-27.17-2.5824.85-15.54.6815.0587.19790.3728.677.22142.970.24-11.72-25.72
20Q4 (8)31.96-0.84-16.3424.25-38.7929.9600000044.378.75.692.08-49.888.3336.795.484.8422.403.94-1.2718.676.0212.6731.216.085.6277.1232.55121.996.92-1.0-1.986.390.00.010.693.489.750.010.00.018.7-2.354.4129.41-0.316.338.04466.2570.026.7430.039.930.27-6.89-11.14
20Q3 (7)32.23-26.03-7.2839.629.3662.7100000040.82-0.83-2.654.1585.2728.0934.88-0.06-4.6521.550.63017.612.263.7729.420.752.1258.1826.42112.966.99-0.85-2.786.390.00.010.330.012.770.010.00.019.1523.310.3129.513.994.391.42-5.3394.5220.5720.793.780.29-2.41-5.4
20Q2 (6)43.57-4.0531.2736.235.7890.7800000041.168.6614.082.2449.33-4.6834.911.116.0821.427.65017.225.26-2.3329.2-0.13.846.0236.88103.187.05-0.42-1.676.390.00.010.336.0612.770.010.00.015.5311.091.9725.889.016.021.5168.815.6317.0344.322.280.30-7.41-5.3
20Q1 (5)45.4118.8746.5334.2583.55115.6800000037.88-9.779.291.5-21.88-56.7731.41-10.491.1919.90-12.31016.36-1.27-5.129.23-1.082.6333.62-3.2243.437.080.28-0.426.390.00.09.740.017.350.010.00.013.98-21.94-34.7323.74-14.17-20.15-2.18-281.67-257.9711.8-38.25-48.250.325.622.47
19Q4 (4)38.29.90.018.66-23.370.0000.0000.041.980.120.01.92-40.740.035.09-4.070.022.6900.016.57-2.360.029.552.570.034.7427.160.07.06-1.810.06.390.00.09.746.330.00.010.00.017.91-6.180.027.66-2.120.01.264.380.019.11-3.580.00.31-0.880.0

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