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)6.43-29.261.75-16.670.57-34.480021.35-36.42-0.1404.35-19.2920.3726.943.75-31.441.9943.171.22-27.810.0525.010.40.01.0945.331.99126.142.92-54.166.0-25.0-2.7400.18-95.590.02-46.45
2022 (9)9.0934.472.1-6.670.87-3.330033.5814.573.25-39.595.39-21.6616.05-31.625.4710.281.39-67.91.69-21.030.04-20.010.41.070.75257.140.8831.346.3715.198.024.61-2.2904.08-8.310.0347.71
2021 (8)6.7622.022.25-6.250.9-17.430029.3137.225.3806.8854.2623.4712.424.9645.454.3375.32.1471.20.05400.010.29-0.680.21-76.40.670.05.5306.42621.35-1.0804.4500.0285.17
2020 (7)5.548.842.48.111.0928.240021.365.43-0.6904.46-9.3520.88-14.023.415.92.4711.261.25-6.720.01-50.010.361.270.89-29.370.670.0-0.6800.89-42.95-1.030-1.7100.010
2019 (6)5.0918.372.22-31.90.8526.870020.269.45-0.3504.9228.4624.2817.363.22-17.012.22-36.751.340.750.02-50.010.230.01.263.280.6721.82-0.3601.56-28.77-0.940-1.300.000
2018 (5)4.3-31.963.26123.290.6745.650018.510.430.33-2.943.832.6820.692.243.8842.653.51163.911.33-2.210.040.010.236.231.222.520.550.00.422.442.192.34-0.670-0.2500.000
2017 (4)6.3268.091.4625.860.4621.050018.43-4.950.34-67.623.73-10.1220.24-5.442.72-24.441.33-8.281.36195.650.040.09.630.01.1910.190.55120.00.41-71.332.14-22.46-0.580-0.1700.000
2016 (3)3.76-39.741.1633.330.38-35.590019.3910.861.05-1.874.155.3321.40-4.993.619.211.4500.46-55.770.04100.09.6311.851.0810.20.250.01.434.382.766.56-0.700.73-45.930.000
2015 (2)6.2415.130.8714.470.5943.90017.490.01.07-20.153.942.3422.532.343.02-14.69001.04-14.050.020.08.610.00.9816.670.250.01.370.742.595.71-0.0201.35-14.010.001.65
2014 (1)5.4214.830.76123.530.41-38.810017.497.371.3441.053.852.9422.01-4.123.5437.74001.2168.060.020.08.61-0.120.8412.00.250.01.3644.682.4526.940.2101.5774.440.00-6.1
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)6.353.25-23.951.6552.7841.030.470.0-39.740005.564.915.30.29-35.561350.04.14-2.36-11.5419.02-3.61-2.314.021.52-12.041.93-2.0364.961.142.7-15.560.060.0100.010.40.00.01.090.00.02.6231.6631.662.61-22.55-9.066.32-2.026.22-2.82-3.3-25.89-0.21-132.81-133.330.02-11.62-37.89
24Q1 (19)6.15-4.35-24.351.08-38.29-44.620.47-17.54-45.980005.3-0.382.710.45273.084400.04.24-2.53-11.6719.73-3.1629.733.965.6-26.121.97-1.0156.351.11-9.02-24.490.0620.0100.010.40.00.01.090.045.331.990.0126.143.3715.41-47.266.457.5-19.48-2.730.36-26.980.64255.56-84.910.027.79-39.0
23Q4 (18)6.43-15.84-29.261.75-26.78-16.670.57-16.18-34.480005.32-4.83-14.19-0.26-388.8952.734.35-13.69-19.2920.37-10.1326.943.7512.61-31.441.9973.0443.171.22-1.61-27.810.050.025.010.40.00.01.090.045.331.990.0126.142.92-17.28-54.166.0-9.09-25.0-2.749.57-19.650.18-64.0-95.590.02-11.75-46.45
23Q3 (17)7.64-8.5-14.642.39104.27-8.080.68-12.82-21.840005.595.87-24.460.09350.0-90.915.047.69-19.2322.6716.4627.573.33-27.13-49.621.15-1.71-24.341.24-8.15-35.080.0566.6766.6710.40.01.171.090.045.331.990.0126.143.5323.0-49.216.610.92-22.99-3.03-35.27-50.750.5-20.63-89.880.02-26.12-41.31
23Q2 (16)8.352.7117.771.17-40.0-57.760.78-10.341.30005.282.33-58.750.02100.0-98.984.68-2.5-47.319.4728.0-21.344.57-14.74-39.871.17-7.14-26.881.35-8.16-29.690.030.0-25.010.40.01.071.0945.3345.331.99126.14126.142.87-55.09-51.765.95-25.72-21.5-2.24-4.19-16.670.63-85.14-84.370.03-13.19-12.56
23Q1 (15)8.13-10.560.741.95-7.140.00.870.07.410005.16-16.77-28.130.01101.82-98.814.8-10.95-18.5115.21-5.25-22.335.36-2.014.081.26-9.35-70.491.47-13.02-24.620.03-25.0-40.010.40.01.070.750.0257.140.880.031.346.390.310.318.010.1210.33-2.156.11-144.324.243.92-22.770.03-5.3757.28
22Q4 (14)9.091.5634.472.1-19.23-6.670.870.0-3.330006.2-16.22-19.79-0.55-155.56-114.215.39-13.62-21.6616.05-9.69-31.645.47-17.2510.281.39-8.55-67.91.69-11.52-21.030.0433.33-20.010.41.171.070.750.0257.140.880.031.346.37-8.3515.198.0-6.6524.61-2.29-13.93-112.044.08-17.41-8.310.03-3.2947.71
22Q3 (13)8.9526.2336.852.6-6.14-0.760.8712.99-8.420007.4-42.19-9.420.99-49.755.326.24-29.73-5.1717.77-28.19-26.516.61-13.0337.711.52-5.0-1.31.91-0.52-14.730.03-25.0-50.010.28-0.1-0.10.750.0257.140.880.031.346.9516.81316.178.5713.06234.77-2.01-4.69-87.854.9422.58723.330.0310.078.79
22Q2 (12)7.09-12.1421.22.7742.059.920.77-4.94-26.6700012.878.2782.861.97134.52245.618.8850.7648.024.7526.39-0.147.647.5790.01.6-62.53-3.031.92-1.546.670.04-20.0-33.3310.290.00.00.75257.14-15.730.8831.3431.345.95-6.596711.117.584.41412.16-1.92-118.18-95.924.03-26.59476.640.0356.15-11.84
22Q1 (11)8.0719.3836.321.95-13.33-29.60.81-10.0-35.20007.18-7.1212.190.84-78.2905.89-14.397.2919.58-16.61-19.045.153.8334.824.27-1.39160.371.95-8.884.280.050.0-80.010.290.0-0.580.210.0-76.40.670.00.06.3715.191036.767.2613.08715.73-0.8818.529.285.4923.37432.730.02-11.13-62.5
21Q4 (10)6.763.3622.022.25-14.12-6.250.9-5.26-17.430007.73-5.3937.063.87311.71000.06.884.5654.2623.48-2.912.464.963.3345.454.33181.1775.32.14-4.4671.20.05-16.67400.010.290.0-0.680.210.0-76.40.670.00.05.53231.14913.246.42150.78621.35-1.08-0.93-4.854.45641.67360.230.02-28.7785.17
21Q3 (9)6.5411.7926.742.623.97-22.260.95-9.52-5.00008.1716.7158.030.9464.91354.056.589.6762.0724.18-2.4227.884.820.014.011.54-6.67-38.42.2424.44135.790.060.0500.010.290.0-0.770.21-76.4-76.40.670.00.01.671955.56718.522.5672.9798.45-1.07-9.1818.320.6156.07137.970.03-10.815438.67
21Q2 (8)5.85-1.1812.282.52-9.03-1.181.05-16.010.530007.09.3827.50.570612.56.09.2945.9924.782.4731.214.04.71-8.881.650.61-37.021.8-3.7447.540.06-76.0500.010.29-0.580.590.890.00.00.670.00.0-0.0986.76-190.01.4866.29-10.84-0.98-1.0313.27-1.0735.15-3.880.04-33.596141.63
21Q1 (7)5.926.860.02.7715.42-18.771.2514.6847.060006.413.4826.480100.0-100.05.4923.0925.9224.1915.8303.8212.02-3.051.64-33.6-17.171.8749.665.490.252400.01150.010.35-0.11.170.890.0-29.370.670.00.0-0.680.0-94.290.890.0-43.67-0.975.8315.65-1.653.51-10.00.05338.890
20Q4 (6)5.547.368.842.4-28.788.111.099.028.240005.649.09-1.91-0.43-16.22-53.574.469.85-9.3520.8810.4203.41-19.05.92.47-1.211.261.2531.58-6.720.010.0-50.010.36-0.11.270.890.0-29.370.670.00.0-0.68-151.85-88.890.89-31.01-42.95-1.0321.37-9.57-1.71-8.23-31.540.012030.450
20Q3 (5)5.16-0.965.093.3732.1662.021.05.2617.650005.17-5.83-5.31-0.37-562.5-470.04.06-1.22-8.7618.910.1204.21-4.119.942.5-4.58-10.070.95-22.13-38.710.010.0-50.010.371.371.370.890.0-29.370.670.00.0-0.27-370.0-350.01.29-22.29-31.02-1.31-15.93-48.86-1.58-53.4-68.090.000.520
20Q2 (4)5.21-11.990.02.55-25.220.00.9511.760.0000.05.498.50.00.08300.00.04.11-5.730.018.8900.04.3911.420.02.6232.320.01.227.960.00.01-50.00.010.230.00.00.89-29.370.00.670.00.00.1128.570.01.665.060.0-1.131.740.0-1.0331.330.00.0000.0

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