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)17.36-3.6123.246.072.72-22.290045.92-2.921.4407.837.2617.0510.4810.96-13.78.66-20.7717.9-10.10.430.08.670.04.430.00.03-99.0213.0532.0917.520.816.241100.019.2985.480.164.12
2022 (9)18.01-8.0721.916.883.541.70047.3-0.78-3.1107.325.8615.4326.8512.723.6610.93539.1819.9118.510.43-44.878.670.04.430.03.0759.079.88-33.2917.38-17.940.52010.4-11.410.151.05
2021 (8)19.59-7.6420.567.352.4755.350047.67-11.461.2-39.75.810.6912.1725.0110.27-21.661.711215.3816.8121.640.78-25.08.670.04.435.981.93105.3214.81-16.021.18-6.86-3.07011.74-25.220.15-16.97
2020 (7)21.2121.0612.252.511.5972.830053.84-11.641.99-19.765.24-25.469.73-15.6513.11-9.590.13-56.677.5822.851.04-16.138.670.04.184.240.941075.017.63-0.0622.744.6-1.93015.7-5.990.1810.12
2019 (6)17.520.0611.9583.850.9261.40060.9310.582.480.47.03-7.8611.54-16.6814.533.640.3-21.056.17-14.661.2444.198.670.04.016.370.08100.017.64-1.2921.740.28-0.94016.7-6.130.16-21.95
2018 (5)17.5134.596.523.340.573.640055.15.432.47-46.197.6310.2613.854.5810.85-1.720.38-22.457.2394.350.862.388.670.03.7713.90.040.017.87-1.2221.681.12-0.08017.79-1.660.212.39
2017 (4)13.01-2.625.2773.930.55-47.620052.26-0.114.59-2.346.92-4.1613.24-4.0511.045.140.49-26.873.72-51.440.84-2.338.670.03.3116.550.040.018.0915.021.4415.210018.094.510.202.87
2016 (3)13.3628.093.03-14.651.051.940052.326.624.7110.767.2212.4613.805.4810.523.670.67252.637.66139.380.86-2.278.670.02.848.40.040.015.7322.7918.6120.31.58-27.8517.3115.40.2035.14
2015 (2)10.4346.283.55144.831.03-2.830049.07-1.862.2313.786.42-6.6913.08-4.928.49-18.290.19-32.143.236.750.882.338.670.02.628.260.040.012.814.7415.475.312.19-8.3715.02.60.15-15.03
2014 (1)7.13-1.791.45-11.041.0645.210050.07.181.96-61.346.886.0113.76-1.0910.39-8.540.28-3.452.34-27.550.861.188.670.02.4226.70.040.012.230.1614.693.672.39-24.8414.62-5.00.17-8.64
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)13.97-10.39-19.9426.447.227.654.393.5448.8100010.86-1.63-4.15-0.7121.1162.437.9-4.4711.917.56-3.4816.1311.228.41-6.348.9-0.56-16.9814.81-5.43-24.440.440.02.338.670.00.04.450.450.450.030.00.09.86-13.89-2.0914.34-9.87-1.3827.24166.02333.0737.171.05126.770.11-24.76-33.42
24Q1 (19)15.59-10.2-15.6424.666.116.064.2455.8857.0400011.04-8.99-4.08-0.9-126.47-421.438.275.6218.6518.206.7123.6610.35-5.57-16.068.953.35-17.4415.66-12.51-23.270.442.334.768.670.00.04.430.00.00.030.0-99.0211.45-12.2628.2215.91-9.19-3.1610.2464.1261.8421.6912.4484.440.15-6.55-16.01
23Q4 (18)17.36-6.47-3.6123.24-9.786.072.72-12.54-22.2900012.1310.78-5.533.41071.43780.07.834.267.2617.055.8710.4810.96-8.36-13.78.66-1.7-20.7717.9-7.11-10.10.43-2.270.08.670.00.04.430.00.00.030.0-99.0213.0534.1232.0917.5223.470.816.24-36.261100.019.29-1.1885.480.162.434.12
23Q3 (17)18.566.36-11.225.764.8916.613.115.42-9.5900010.95-3.35-0.45-0.3581.4881.287.516.3729.0416.116.4930.8111.96-0.1721.058.81-17.82433.9419.27-1.681.530.442.33-2.228.670.00.04.430.00.00.030.0-99.029.73-3.38-5.6314.19-2.41-20.339.7955.649890.019.5219.3291.190.15-7.550.56
23Q2 (16)17.45-5.57-17.1824.565.6310.042.959.26-1.3400011.33-1.56-5.74-1.89-775.0-94.857.061.2923.6415.122.7926.2611.98-2.8420.5210.72-1.11541.9219.6-3.97-1.90.432.380.08.670.00.04.430.00.00.03-99.02-99.0210.0712.77-17.4614.54-11.5-26.196.29122.26476.6516.3639.1255.370.16-5.099.29
23Q1 (15)18.482.61-16.4623.256.1211.242.7-22.86-4.5900011.51-10.360.610.28156.016.676.97-4.5218.7414.71-4.6617.7112.33-2.9128.1710.84-0.82519.4320.412.51-1.690.42-2.33-46.158.670.00.04.430.00.03.070.059.078.93-9.62-40.6616.43-5.47-23.262.83444.23225.2211.7613.08-8.050.1715.8519.85
22Q4 (14)18.01-13.83-8.0721.91-0.816.883.51.7441.700012.8416.730.23-0.573.26-129.767.325.4325.8615.4325.3526.8512.728.5423.6610.93562.42539.1819.914.918.510.43-4.44-44.878.670.00.04.430.00.03.070.059.079.88-4.17-33.2917.38-2.41-17.940.52620.0116.9410.41.86-11.410.15-1.071.05
22Q3 (13)20.9-0.8112.7322.09-1.036.713.4415.0552.8900011.0-8.49-3.51-1.87-92.78-297.875.821.93-4.5912.312.79-2.989.88-0.6-11.231.65-1.23200.018.98-5.0177.880.454.65-52.138.670.00.04.430.00.03.070.059.0710.31-15.49-20.0217.81-9.59-7.48-0.194.0196.4310.21-3.041.190.150.47-6.01
22Q2 (12)21.07-4.7513.4622.326.7917.662.995.6551.7800012.025.076.28-0.97-504.17-1285.715.71-2.73-1.5511.98-4.17-0.159.943.33-15.981.67-4.572285.7119.98-3.76133.410.43-44.87-56.128.670.00.04.430.05.983.0759.07226.612.2-18.94-23.3219.7-7.99-6.28-1.6726.1139.2710.53-17.67-19.980.154.09-2.85
22Q1 (11)22.1212.9110.020.91.9541.692.8314.5758.9900011.44-10.69-5.840.24-85.71300.05.871.212.9812.502.7410.729.62-6.33-26.91.752.341246.1520.7623.57189.540.780.0-22.08.670.00.04.430.05.981.930.0105.3215.051.62-14.8821.411.09-6.1-2.2626.38-11.3312.798.94-18.270.14-2.33-17.28
21Q4 (10)19.595.66-7.6420.5-0.9767.352.479.7855.3500012.8112.37-3.031.68457.45594.125.8-4.9210.6912.17-4.1225.0110.27-7.73-21.661.713320.01215.3816.857.45121.640.78-17.02-25.08.670.00.04.430.05.981.930.0105.3214.8114.9-16.021.1810.03-6.86-3.07-9.64-59.0711.7416.35-25.220.15-7.98-16.97
21Q3 (9)18.54-0.16-7.320.79.1280.312.2514.2166.6700011.40.8-2.4-0.47-571.43-261.546.15.1719.8412.695.7941.2311.13-5.92-17.490.05-28.57-73.6810.6724.6540.950.94-4.08-13.768.670.00.04.435.985.981.93105.32105.3212.89-18.98-28.0719.25-8.42-16.41-2.8-1.82-104.3810.09-23.33-39.030.163.85-13.07
21Q2 (8)18.57-7.66-13.1418.9728.6156.391.9710.6764.1700011.31-6.91-15.91-0.07-216.67-105.475.81.75-0.1712.006.2623.211.83-10.11-6.410.07-46.15-68.188.5619.3916.460.98-2.0-14.048.670.00.04.180.00.00.940.00.015.91-10.01-11.4621.02-7.81-8.93-2.75-35.47-239.5113.16-15.91-23.310.15-11.372.73
21Q1 (7)20.11-5.191.2614.7520.4114.791.7811.9571.1500012.15-8.02-21.610.06117.65-94.925.78.78-20.3911.2916.0013.160.385.450.130.0-50.07.17-5.411.991.0-3.85-15.978.670.00.04.180.04.240.940.01075.017.680.28-6.0622.80.26-0.52-2.03-5.18-109.2815.65-0.32-12.320.17-1.9712.41
20Q4 (6)21.216.0521.0612.256.712.511.5917.7872.8300013.2113.1-17.54-0.34-161.54-203.035.242.95-25.469.738.32013.11-2.82-9.590.13-31.58-56.677.580.1322.851.04-4.59-16.138.670.00.04.180.04.240.940.01075.017.63-1.62-0.0622.74-1.264.6-1.93-40.88-105.3215.7-5.14-5.990.18-3.6610.12
20Q3 (5)20.0-6.4518.6911.48-5.3625.051.3512.564.6300011.68-13.16-20.54-0.13-110.16-141.945.09-12.39-33.558.98-7.72013.496.725.310.19-13.64-40.627.572.9919.211.09-4.39-9.178.670.00.04.180.04.240.940.01075.017.92-0.282.9923.03-0.227.17-1.37-69.14-878.5716.55-3.55-4.110.1922.748.43
20Q2 (4)21.387.650.012.13-5.60.01.215.380.0000.013.45-13.230.01.288.470.05.81-18.850.09.7400.012.641.280.00.22-15.380.07.354.550.01.14-4.20.08.670.00.04.184.240.00.941075.00.017.97-4.520.023.080.70.0-0.8116.490.017.16-3.870.00.15-3.020.0

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