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)32.1-24.3842.011.64.17-93.1100731.960.52-2.83047.1633.186.4432.590.161.380.230.0166.4974.610.06-33.33136.470.728.390.03.420.016.61-24.5748.41-10.07106.2170.7122.8245.80.000
2022 (9)42.45-2.2841.3536.1560.561918.6700728.2-11.13-12.36035.41-28.354.86-19.3788.933.010.2327.7895.35-34.140.09-18.18135.520.5528.3910.03.420.022.02-55.1953.83-31.3162.22-18.4784.24-32.860.000
2021 (8)43.4419.8730.3791.373.0000819.4257.9821.470.6149.4223.986.03-21.5286.3346.940.18-5.26144.7814.570.11-31.25134.781.1625.8110.353.420.049.1426.8178.3719.5476.3283.11125.4655.990.000
2020 (7)36.24-31.9415.87-68.10000518.67-17.321.34039.866.817.6929.1458.75-11.750.19-5.0126.37-4.760.16220.0133.230.023.390.03.420.038.75125.2965.5648.9741.68174.2180.43148.240.000
2019 (6)53.258.8549.7515.830000627.152.38-1.4037.32-8.15.95-10.2466.57-21.530.2-28.57132.69-10.470.05-28.57133.232.9723.393.313.420.017.2-33.4644.01-15.2215.2184.6432.43.880.000
2018 (5)48.92-24.442.95-40.638.718.3300612.5821.067.54-67.8140.6115.936.63-4.2484.8311.60.28-6.67148.2183.910.070.0129.397.8622.6411.533.420.025.85-29.5151.91-14.045.34-77.7531.19-48.590.000
2017 (4)64.7140.5572.3488.888.04-0.2500506.019.3623.42115.0635.039.986.92-7.8676.0144.310.3-9.0980.59-4.690.07250.0119.962.4220.35.673.420.036.6752.7360.3929.4824.086.3460.6764.460.000
2016 (3)46.04-48.1338.3-37.28.066.7500423.92-2.8810.89031.8528.747.5132.5552.6733.480.33-8.3384.561.080.02-33.33117.120.019.210.03.420.024.0153.2246.6421.7812.88-18.1236.8917.480.000
2015 (2)88.76-34.5960.99-46.647.5519.2700436.48-18.08-1.72024.74-23.385.67-6.4739.46-31.180.36-83.5683.665.640.030.0117.120.9719.210.03.420.015.67-21.4538.3-10.0315.73-17.7731.4-19.650.000
2014 (1)135.69-4.21114.29-15.726.336.210.02100.0532.823.26-2.43032.29-22.086.06-24.5457.34-10.642.192.3479.1925.30.030.0115.990.2619.213.223.420.019.95-29.942.57-15.6719.1347.8439.08-5.60.000
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)32.1-18.3-24.3842.01-7.261.64.17-94.16-93.11000198.53-0.0220.04-1.91-136.7353.7547.161.5533.186.44-3.0532.590.16-8.441.380.23-4.170.0166.4968.7974.610.06-14.29-33.33136.470.150.728.390.00.03.420.00.016.61-10.22-24.5748.41-3.76-10.07106.211.7170.7122.82-0.0845.80.0000
23Q3 (19)39.293.85.6845.316.4542.5471.4118.640000198.5612.9520.795.2180.87161.146.4433.337.236.6526.7853.4398.471.6215.060.240.033.3398.64-5.57-36.280.07-12.5-12.5136.260.420.6328.390.00.03.420.00.018.539.31-28.6850.311.58-12.9104.4216.8960.75122.9219.7935.230.0000
23Q2 (18)37.85-1.6913.3938.9-20.22-33.960.19-6.80000175.810.52-14.85-6.43-2109.3831.5234.84-12.99-20.465.24-8.970.4996.9-5.45-16.340.244.3550.0104.466.37-27.00.0814.29-11.11135.690.040.4728.390.00.03.420.00.013.28-32.62-60.9445.08-12.5-31.589.3328.2436.22102.6114.813.040.0000
23Q1 (17)38.5-9.3131.4448.7617.92-5.9864.586.640000159.06-3.83-17.130.32107.75-96.6940.0413.08-24.885.7618.42-9.22102.4915.25-20.350.230.021.0598.22.99-32.780.07-22.22-36.36135.640.090.4628.390.010.03.420.00.019.71-10.49-56.8651.52-4.29-31.2369.6611.96-17.5289.376.09-31.330.0000
22Q4 (16)42.4514.17-2.2841.3530.1136.1560.5601918.67000165.390.61-24.3-4.1351.4752.835.414.64-28.354.8612.27-19.3788.933.913.010.2327.7827.7895.35-38.4-34.140.0912.5-18.18135.520.080.5528.390.010.03.420.00.022.02-15.11-55.1953.83-6.79-31.3162.22-4.22-18.4784.24-7.33-32.860.0000
22Q3 (15)37.1811.38-10.7131.78-46.0-15.28000000164.38-20.39-26.21-8.519.37-242.3133.84-22.74-25.24.33-16.96-26.3785.58-26.12-25.670.1812.5-5.26154.88.189.80.08-11.11-33.33135.410.260.6428.390.010.03.420.00.025.94-23.71-55.357.75-12.25-33.8264.96-0.957.4190.9-8.72-23.30.0000
22Q2 (14)33.3813.962.3358.8513.485.09000000206.477.56-0.28-9.39-197.1-182.0843.8-17.82-10.785.22-17.77-27.12115.83-9.9814.570.16-15.79-15.79143.09-2.0524.610.09-18.18-35.71135.060.031.3728.3910.021.383.420.00.034.0-25.59-32.1565.81-12.16-14.4465.58-22.3534.1799.58-23.490.60.0000
22Q1 (13)29.29-32.57-16.9151.8670.7637.820-100.00000191.95-12.1412.199.67210.51-24.5153.37.853.586.345.17-25.95128.6749.0437.880.195.560.0146.080.911.760.110.0-26.67135.020.181.3425.810.010.353.420.00.045.69-7.0218.1574.92-4.414.4284.4610.6780.39130.153.7452.240.0000
21Q4 (12)43.444.3219.8730.37-19.0391.373.000000218.48-1.9329.93-8.75-246.32-168.8449.429.2423.986.032.53-21.5286.33-25.0246.940.18-5.26-5.26144.782.6914.570.11-8.33-31.25134.780.171.1625.810.010.353.420.00.049.14-15.3226.8178.37-10.1919.5476.3226.1983.11125.465.8655.990.0000
21Q3 (11)41.6427.651.3437.51-33.0265.83000000222.787.5959.655.98-47.73-44.1645.24-7.8446.225.88-17.82-3.52115.1413.8991.580.190.00.0140.9922.7810.230.12-14.29-25.0134.550.990.9925.8110.3510.353.420.00.058.0315.81142.887.2613.4472.0860.4823.7391.88118.5119.72113.840.0000
21Q2 (10)32.62-7.46-14.4356.048.8262.600-100.0000207.0621.0269.8211.44-10.6979.8749.09-4.6174.827.16-16.4533.86101.18.3474.610.190.0-5.0114.83-12.15-5.750.14-6.67133.33133.230.00.023.390.00.03.420.00.050.1129.58297.3876.9217.4795.1348.884.4141.6298.9915.79201.430.0000
21Q1 (9)35.25-2.73-2.0337.63137.11-35.57000000171.11.7592.1212.810.79251.9651.4629.167.138.5711.4756.5293.3258.8437.220.190.0-5.0130.713.43-0.160.15-6.25114.29133.230.00.023.390.00.03.420.00.038.67-0.21531.8665.48-0.1298.8546.8212.33313.9785.496.29390.480.0000
20Q4 (8)36.24-11.8-31.9415.87-29.84-68.1000000168.1520.57.1512.7118.671729.4939.8628.836.817.6826.0429.1458.75-2.25-11.750.190.0-5.0126.37-1.2-4.760.160.0220.0133.230.00.023.390.00.03.420.00.038.7562.13125.2965.5629.2848.9741.6832.23174.2180.4345.13148.240.0000
20Q3 (7)41.097.79-17.7422.62-34.32-62.020-100.0-100.0000139.5414.44-11.2510.7168.4125.4730.9410.19-10.586.1014.03060.13.8-25.380.19-5.0-36.67127.94.97-0.70.16166.67128.57133.230.00.023.390.00.03.420.00.023.989.5333.050.7128.6413.2431.5255.81131.0955.4268.7675.320.0000
20Q2 (6)38.125.95-23.8834.44-41.03-17.297.90-45.96000121.9336.91-23.486.36175.44260.6128.08-8.8-20.35.35-2.3057.9-14.87-30.270.20.0-28.57121.84-6.94-12.070.06-14.29-25.0133.230.00.023.390.00.03.420.00.012.61106.05-4.6139.4219.71-1.5220.2378.87-7.8832.8488.41-6.650.0000
20Q1 (5)35.98-32.43-13.7658.417.3917.5300-100.000089.06-43.25-42.04-8.43-980.77-497.8730.79-17.5-23.995.47-8.02068.012.16-27.860.20.0-31.03130.92-1.33-11.990.0740.0-12.5133.230.02.9823.390.03.313.420.00.06.12-64.42-74.8832.93-25.18-34.6911.31-25.59-43.5317.43-46.2-60.730.0000
19Q4 (4)53.256.610.049.75-16.460.00-100.00.0000.0156.93-0.190.0-0.78-116.420.037.327.860.05.9500.066.57-17.350.00.2-33.330.0132.693.020.00.05-28.570.0133.230.00.023.390.00.03.420.00.017.2-4.280.044.01-1.720.015.211.440.032.42.50.00.0000.0

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