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)5.91-4.219.18-24.514.32-10.560049.02.062.01-27.76.81-6.5813.90-8.478.91-7.7675.9510.3835.7614.10.06-25.049.450.01.1536.97.893.272.62-18.8911.66-0.344.213.826.82-1.450.10-0.49
2022 (9)6.17-10.3212.1627.064.83-21.080048.011.912.7838.317.299.6215.187.579.6620.1568.811.5631.34-8.870.080.049.450.00.8429.237.641.193.2370.011.715.843.69-7.056.9217.890.10-3.12
2021 (8)6.882.699.570.636.12-45.980047.112.12.01-13.736.6512.3314.1210.028.048.3667.754.4734.3927.610.08-11.1149.450.00.6551.167.5534.11.9-11.2110.123.173.97621.825.87118.220.10-6.44
2020 (7)6.79.129.51-24.1611.3320.40046.143.272.33385.425.92-4.8212.83-7.837.4216.8564.856.8226.95-4.530.09-18.1849.450.00.4310.265.639.962.14289.098.235.310.5502.6900.11-4.75
2019 (6)6.1459.4812.54-6.99.4112.560044.683.380.480.06.222.9813.92-0.386.35-2.9160.712.9528.236.530.11-35.2949.450.00.3914.715.1232.30.55-57.696.069.98-1.370-0.8200.12-0.49
2018 (5)3.85-8.1113.4718.578.3625.530.166.6743.224.250.48-63.916.049.4213.984.966.544.6458.972.4926.5-14.410.17-15.049.450.00.3447.833.8732.531.323.815.5130.88-2.250-0.9500.122.47
2017 (4)4.19-31.6511.36-14.266.669.00.15041.460.751.3329.135.52-10.3913.31-11.066.259.4657.5417.4530.9631.520.2-23.0849.450.00.2364.292.9241.061.0510.534.2133.23-2.080-1.0300.120.78
2016 (3)6.13-3.6213.2559.456.11-47.010041.152.391.03114.586.169.0314.976.485.71-7.7548.9915.2423.5417.70.26-18.7549.451.50.1427.272.0716.290.95196.883.1643.64-1.680-0.7300.110.59
2015 (2)6.36-31.478.31-32.4411.53-22.880040.1912.20.4805.655.8114.06-5.76.19-15.3242.5119.2420.0-40.240.32-15.7948.72-2.110.110.01.78-67.520.3202.216.4-0.620-0.300.11-19.34
2014 (1)9.28-43.3512.333.714.9573.644.4216.3235.82-20.04-3.5805.34-2.3814.9122.17.312.5235.65-6.2833.47-23.360.38-7.3249.770.00.110.05.48255.84-3.701.89-66.19-0.590-4.2900.1417.61
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
24Q2 (20)4.82-18.319.0512.8612.51-9.444.610.449.500012.023.713.621.1748.1457.149.3619.393.8818.9818.373.259.48.17-8.3880.132.367.1433.44-3.041.430.10.042.8649.450.00.01.3416.5216.529.1616.116.11.98-12.7834.6912.4810.3418.7410.1346.1868.8312.1131.6362.120.09-4.74-5.32
24Q1 (19)5.9-0.1718.7111.4324.51-20.354.596.25-6.5200011.5922.91-1.020.79229.1719.77.8415.12-3.816.0415.41-4.738.69-2.47-5.3478.283.074.7834.49-3.5514.170.166.6742.8649.450.00.01.150.036.97.890.03.272.27-13.3618.8511.31-3.08.966.9365.025.099.234.923.490.10-1.69-2.16
23Q4 (18)5.9117.5-4.219.18-28.78-24.514.32-5.88-10.560009.43-42.04-1.460.24-73.33271.436.81-49.48-6.5813.90-49.34-8.498.9114.67-7.7675.951.710.3835.765.8914.10.060.0-25.049.450.00.01.150.036.97.890.03.272.627.82-18.8911.661.66-0.344.20.4813.826.823.18-1.450.10-0.04-0.49
23Q3 (17)5.0313.8-10.1812.89-9.23-0.154.599.038.2500016.2740.260.870.9328.57-65.2513.4849.614.6627.4349.191.577.77-24.27-12.374.68-0.1510.0533.772.432.430.06-14.29-25.049.450.00.01.150.036.97.890.03.272.4365.31-24.311.479.13-1.84.18-30.3386.616.61-11.5121.280.101.15-0.88
23Q2 (16)4.42-11.07-19.7814.2-1.0528.164.21-14.26-36.600011.6-0.945.360.21-68.18210.539.0110.552.518.389.22-2.3910.2611.761.5874.790.1112.732.979.14-3.260.070.0-22.2249.450.00.01.1536.936.97.893.273.271.47-23.04226.6710.511.2517.696.08.397.377.470.27114.040.10-1.57-7.59
23Q1 (15)4.97-19.45-2.3614.3518.0151.214.911.66-23.9900011.7122.363.630.66571.4326.928.1511.8-0.8516.8310.85-2.869.18-4.974.3274.718.579.530.21-3.61-14.050.07-12.5-12.549.450.00.00.840.029.237.640.01.191.91-40.87-21.0710.38-11.28-2.265.5450.1415.97.457.663.470.10-0.01-3.3
22Q4 (14)6.1710.18-10.3212.16-5.8127.064.8313.92-21.080009.57-40.673.35-0.14-105.4180.567.29-43.49.6215.18-43.777.559.669.0320.1568.811.41.5631.34-4.94-8.870.080.00.049.450.00.00.840.029.237.640.01.193.230.6270.011.70.1715.843.6964.73-7.056.9226.9717.890.10-0.43-3.12
22Q3 (13)5.61.6320.4312.9116.52-10.724.24-36.14-56.4700016.1346.56.822.591463.16184.6212.8846.531.1827.0043.37-2.158.86-12.2834.8667.862.260.2432.97-3.2628.840.08-11.11-11.1149.450.00.00.840.029.237.640.01.193.21613.3318.8911.6830.87.162.24-26.32-26.075.4556.16-4.890.10-5.69-2.32
22Q2 (12)5.518.2528.7411.0816.75-20.976.642.79-49.0400011.01-2.57-6.54-0.19-136.54-116.678.796.93-10.418.838.7-9.0310.114.7726.8866.36-2.74-1.5434.08-3.0456.40.0912.50.049.450.00.00.8429.2329.237.641.191.190.45-81.4-74.868.93-15.91-10.613.04-36.4-11.373.49-51.53-33.140.112.992.98
22Q1 (11)5.09-26.022.839.49-0.84-26.386.465.56-50.7200011.322.033.10.52172.22-23.538.2223.610.4917.3322.72-3.458.89.4530.7668.230.711.3135.152.2149.380.080.0-20.049.450.00.00.650.051.167.550.034.12.4227.37-14.1810.625.1519.594.7820.433.897.222.6612.680.110.17-2.79
21Q4 (10)6.8847.962.699.57-33.820.636.12-37.17-45.980009.26-38.6811.7-0.72-179.12-300.06.65-47.7612.3314.12-48.8410.048.0422.378.3667.750.074.4734.3934.3927.610.08-11.11-11.1149.450.00.00.650.051.167.550.034.11.9-29.63-11.2110.1-7.3423.173.9731.02621.825.872.44118.220.100.39-6.44
21Q3 (9)4.658.64-3.3314.463.1412.979.74-25.25-18.900015.128.18-7.650.91-20.18-48.312.7329.77-7.8227.6033.28-7.36.57-17.4618.5967.70.458.3225.5917.440.830.090.00.049.450.00.00.650.051.167.550.034.12.750.849.7610.99.1127.933.03-11.66338.585.739.77381.510.10-0.58-7.89
21Q2 (8)4.28-13.5412.6314.028.776.713.03-0.6147.2300011.787.4818.041.1467.65123.539.8119.9326.7420.7015.3722.147.9618.2811.867.40.079.9721.79-7.39-15.410.09-10.00.049.450.00.00.6551.1651.167.5534.134.11.79-36.52159.429.9912.547.783.43-3.92298.275.22-18.31601.920.11-2.77-9.81
21Q1 (7)4.95-26.12-3.5112.8935.54-2.4213.1115.7132.8300010.9632.21-4.860.68477.78172.08.1838.18-7.0517.9539.8706.73-9.333.067.353.8612.823.53-12.69-11.740.111.110.049.450.00.00.430.010.265.630.09.962.8231.78252.58.888.2940.733.57549.09201.426.39137.55334.930.11-3.59-11.58
20Q4 (6)6.739.299.129.51-25.7-22.6811.33-5.6620.40008.29-49.3-2.93-0.18-110.2363.275.92-57.13-4.8212.83-56.907.4233.9416.8564.853.766.8226.956.19-4.530.090.0-18.1849.450.00.00.430.010.265.630.09.962.14-13.01289.098.2-3.7635.310.55143.31140.152.69126.05428.050.11-1.16-4.75
20Q3 (5)4.8126.5867.612.8-2.59-6.8412.0135.71110.3300-100.016.3563.834.671.76245.1120.013.8178.426.2329.7775.6205.54-22.19-4.4862.51.975.0625.38-1.48-17.540.090.0-30.7749.450.00.00.430.010.265.630.09.962.46256.52153.618.5226.0431.48-1.2726.5948.161.19214.42180.410.11-2.65-4.07
20Q2 (4)3.8-25.930.013.14-0.530.08.85-10.330.0000.09.98-13.370.00.51104.00.07.74-12.050.016.9500.07.1240.710.061.292.650.025.76-3.380.00.09-10.00.049.450.00.00.4310.260.05.639.960.00.69-13.750.06.767.130.0-1.7350.850.0-1.0461.760.00.12-4.680.0

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