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
2024 (10)38.58-46.782.5-28.576.25-26.470028.937.91135.6480.851.8517.096.398.516.1920.66972.456.1285.95-37.690.010.0110.430.045.1819.49656.74-14.02281.77282.11983.6912.38-347.650-65.8800.0330.12
2023 (9)72.49-24.093.5-84.728.5-56.960026.81-6.7275.0-38.361.58-23.675.89-18.185.13-3.93916.3923.89137.9521.270.010.0110.430.037.81-17.82763.8484.5373.74-88.6875.346.27-301.430-227.6900.02-35.28
2022 (8)95.5-24.6322.9108.1819.7537.630028.746.6121.68-29.822.0710.117.203.295.34-28.8739.67-43.52113.75-61.370.01-99.74110.4350.3946.0152.4130.670.0647.0115.39823.6914.15-413.50233.51-72.020.0332.33
2021 (7)126.7-33.8911.0-51.9214.35-55.680026.96-1.46173.39119.261.887.436.979.027.5-69.071309.7214.37294.4712.133.88-2.7673.4329.9930.1934.42130.671430.09560.7327.88721.5953.7273.72-32.76834.45-1.310.02-71.58
2020 (6)191.64-8.3922.8863.0832.3800027.36-21.5179.08-10.091.75-16.276.406.6824.25-2.811145.1448.31262.62-6.793.99-6.1256.490.022.4638.058.54-97.5438.48608.6469.4811.68407.06199.75845.54327.730.09-32.79
2019 (5)209.240.5214.0346.45000034.86-66.7987.95-15.62.09-22.016.00134.8524.95-12.73772.13332.64281.7522.934.25-2.356.490.016.27-55.93342.2469.4461.88-58.93420.397.91135.80197.6800.13-60.21
2018 (4)148.88-21.019.58-75.050000104.98-66.18104.2-22.522.687.22.55217.028.59-11.79178.47-43.76229.215.734.353.8256.49-39.9936.9256.24201.98-0.96150.6813.39389.588.08-348.170-197.4900.32170.35
2017 (3)188.47635.3538.4198.8312.528.3400310.44267.21134.4880.392.5-15.250.81-76.9232.41-5.68317.33-22.42198.054.024.19-7.9194.140.023.63-0.13203.9348.53132.8979.48360.4553.38-201.980-69.0900.12-69.93
2016 (2)25.6383.4612.85176.349.74-75.590084.54-1.0374.55-2.02.951.033.492.0834.36-4.56409.019.78190.423.694.55-2.1594.140.023.665.81137.382.974.04-5.86235.033.46-251.210-177.1700.400.89
2015 (1)13.97-48.644.6518.6239.91705.430085.42-5.5676.076.952.92-25.133.42-20.7236.0120.05372.57-3.18153.9329.04.65-42.0994.140.022.3643.6175.070.078.6516.83176.0811.47-184.580-105.9300.3913.48
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
24Q4 (20)38.584.47-46.782.5-54.55-28.576.25-40.19-26.470008.4319.5747.1219.57-41.32152.661.8536.0317.096.4023.338.556.192.6520.66972.45-4.776.1285.9516.94-37.690.01-50.00.0110.430.00.045.180.019.49656.740.0-14.02281.777.62282.11983.692.0712.38-347.65-23.97-15.33-65.88-253.8171.070.0326.030.12
24Q3 (19)36.93-0.67-58.985.5-66.67-21.4310.45198.57-42.580007.059.813.9833.35-12.33-49.131.36-14.472.265.19-15.357.916.0327.2212.081021.190.2824.4173.536.11-50.840.020.0100.0110.430.00.045.180.019.49656.740.0-14.02261.8114.56133.43963.743.585.47-280.43-4.4135.45-18.6253.5294.220.023.79-19.17
24Q2 (18)37.181.45-58.4916.5120.083.333.5-41.67-22.220006.42-8.55-5.5938.04-14.86-15.81.59-9.14-4.226.13-7.812.094.74-4.05-6.321018.343.9217.254.0-6.01-63.930.02100.00.0110.430.00.045.1819.4919.49656.74-14.02-14.02228.5393.0390.41930.451.139.7-268.592.4217.48-40.0674.4685.640.020.13-23.46
24Q1 (17)36.65-49.44-61.537.5114.29-5.066.0-29.41-76.240007.0222.51-6.444.68220.243046.481.7510.76-20.096.6512.78-12.024.94-3.7-3.14979.976.9420.5757.45-58.35-55.450.010.00.0110.430.00.037.810.0-17.82763.80.0484.53118.4160.58-81.74920.025.111.5-275.248.6918.41-156.8331.12-150.420.02-0.64-35.59
23Q4 (16)72.49-19.49-24.093.5-50.0-84.728.5-53.3-56.960005.73-15.49-13.05-37.16-156.6831.411.5818.8-23.675.8922.61-18.185.13-4.65-3.93916.3911.6423.89137.95-7.7321.270.010.00.0110.430.00.037.810.0-17.82763.80.0484.5373.74-34.25-88.6875.34-4.26.27-301.4330.6127.1-227.6929.35-197.510.02-21.73-35.28
23Q3 (15)90.040.54-68.017.0-22.22-54.5518.2304.44-64.020006.78-0.290.1565.5645.11-11.011.33-19.88-20.834.81-19.91-18.575.386.32-3.41820.84-5.53504.05149.5-0.13-45.980.01-50.0-99.78110.430.00.037.810.0-17.82763.80.0484.53112.16140.69-83.94913.767.734.41-434.42-33.4759.64-322.26-15.5614.710.03-1.71-78.27
23Q2 (14)89.56-6.013.879.013.92-70.874.5-82.18-84.550006.8-9.33-16.3645.183081.69-24.231.66-24.2-13.996.00-20.56-10.15.06-0.78-29.23868.866.9351.94149.716.09-47.690.02100.0-99.52110.430.050.3937.81-17.82-17.82763.8484.53484.5346.6-92.81-92.37848.212.87.77-325.483.5265.62-278.88-189.6517.070.03-15.74-93.43
23Q1 (13)95.28-0.233.677.9-65.5-73.5825.2527.8524.810007.513.813.451.42102.62-96.662.195.829.597.554.8824.225.1-4.49-28.67812.759.88-0.04128.9513.36-53.610.010.0-99.75110.430.050.3946.010.052.4130.670.00.0648.430.227.48825.110.177.98-337.3618.41-31.97311.0733.21-10.520.03-0.16-17.14
22Q4 (12)95.5-66.07-24.6322.948.7108.1819.75-60.9537.630006.59-2.664.44-54.18-173.54-417.032.0723.2110.117.2022.013.295.34-4.13-28.8739.67444.32-43.52113.75-58.9-61.370.01-99.78-99.74110.430.050.3946.010.052.4130.670.00.0647.01-7.3715.39823.69-5.8814.15-413.561.58-251.07233.51161.8-72.020.03-73.7132.33
22Q3 (11)281.49257.953.2815.4-50.16-9.4150.5873.64258.720006.77-16.73-6.2373.6723.5537.881.68-12.9569.75.90-11.5859.745.57-22.1-24.93135.89-29.32-88.67276.75-3.3-6.144.456.7113.81110.4350.3950.3946.010.052.4130.670.015.69698.514.4424.6875.1811.224.36-1076.33-13.7-698.66-377.83-12.35-151.030.12-70.374.49
22Q2 (10)78.65-14.43-57.5330.93.3430.9329.1343.99-41.310008.1312.1415.9859.6340.0879.121.9314.233.16.689.7816.577.150.0-70.48192.25-76.35-83.98286.22.9515.554.173.996.6573.430.00.046.0152.452.4130.670.015.69610.371.1820.64787.053.021.25-946.67-270.33-477.49-336.3-196.74-144.440.42963.28442.09
22Q1 (9)91.91-27.46-50.8229.9171.8211.1520.2340.98-50.510007.2514.912.9342.57149.09-38.831.69-10.113.056.08-12.79-0.627.15-4.67-70.49813.06-37.92-21.49277.99-5.614.084.013.350.073.430.029.9930.190.034.42130.670.015.69603.287.5918.73764.145.918.74-255.63-193.39-299.15347.65-58.34-45.380.0459.44-57.74
21Q4 (8)126.7-31.01-33.8911.0-35.29-51.9214.351.77-55.680006.31-12.62.7717.09-68.012450.751.8889.97.436.9788.79.027.51.08-69.071309.729.2314.37294.47-0.1312.133.88-0.77-2.7673.430.029.9930.190.034.42130.6715.691430.09560.730.0227.88721.592.5353.7273.7252.24-32.76834.4512.7-1.310.02-65.34-71.58
21Q3 (7)183.64-0.85-9.6817.0-27.97-8.1114.1-71.59-35.170007.223.025.5753.4360.541.310.99-31.72-21.433.70-35.4707.42-69.36-69.941199.04-0.0925.53294.8519.043.623.910.0-4.6373.430.029.9930.190.034.42112.950.01222.6560.610.827.74703.758.4249.78179.79-28.31-17.57740.39-2.1612.70.07-7.74-34.25
21Q2 (6)185.21-0.9-12.6923.6-12.27-12.5949.6321.400007.019.19-17.4333.29-52.16209.671.45-11.59-36.45.73-6.42024.22-0.04-1.341200.0715.8935.15247.691.64-0.653.91-2.49-6.6873.4329.9929.9930.1934.4234.42112.950.01222.6505.95-0.4326.15649.10.8750.23250.7895.3722.03756.7318.8924.760.08-17.11-42.02
21Q1 (5)186.89-2.48-13.326.917.5766.0540.8826.2500006.424.56-8.0269.5910286.57133.131.64-6.2917.146.12-4.33024.23-0.08-2.531035.56-9.5781.89243.69-7.21-13.114.010.5-6.3156.490.00.022.460.038.05112.951222.6-67.0508.1115.88453.07643.5337.0742.89128.36-68.47225.41636.47-24.736173.190.097.21-49.39
20Q4 (4)191.64-5.740.022.8823.680.032.3848.870.0000.06.146.780.00.67-98.230.01.7538.890.06.4000.024.25-1.740.01145.1419.890.0262.62-7.710.03.99-2.680.056.490.00.022.460.00.08.540.00.0438.48-0.080.0469.48-0.080.0407.0686.620.0845.5428.70.00.09-19.80.0

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