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)42.05-17.266.19-58.7110.0566.6700127.82-10.0217.841.3112.53-7.259.803.0778.773.8930.9232.0273.952.970.3-37.573.680.030.736.0812.4630.3325.698.4468.8810.7-4.9020.7985.130.01-0.87
2023 (9)50.82-38.8414.9933.61.5-95.9500142.053.517.6143.9913.5138.719.5134.0175.82-23.6423.4217.171.824.80.489.0973.680.028.974.859.56-9.9823.6956.0662.2216.45-12.46011.2399.820.01-6.2
2022 (8)83.1-12.9611.227380.037.012233.3300137.24-26.9712.23-47.969.74-28.77.10-2.3799.294.4820.0-10.1568.53-4.660.44-26.6773.680.027.639.7310.6237.3915.18-45.2853.43-11.9-9.5605.62-67.170.011.96
2021 (7)95.4749.550.15-37.50.3-95.8700187.9243.8823.551.4213.661.047.27-29.7895.03-16.7122.26-1.4671.88-14.160.6-36.8473.680.025.187.337.7331.6927.7443.2160.6524.54-10.62017.1247.080.01-4.31
2020 (6)63.84-14.650.24-35.147.272808.000130.615.0115.5222.8813.5224.4910.3518.56114.16.8222.59-1.2283.74-31.210.95-2.0673.680.023.465.495.87144.5819.3723.6148.720.81-7.73011.6418.780.016.06
2019 (5)74.864.360.37-95.290.25-98.3400124.38-3.612.63-16.0810.8611.048.7315.19106.82-3.3722.878.29121.7424.590.97-15.6573.680.022.247.232.4485.3715.67-5.4940.316.84-5.8709.8-30.890.0113.91
2018 (4)45.5116.697.86-52.2815.08-0.3300129.03-27.5415.05-46.319.7812.417.5855.14110.55-5.4921.12-7.9797.7116.51.1510.5873.6813.0920.7415.670.41016.58-44.1237.73-20.75-2.4014.18-51.540.01-21.93
2017 (3)39.011.0516.47662.515.13411.1500178.07134.6428.03204.678.75.714.89-54.95116.9750.8722.950.6683.87138.21.04-24.0965.153.1217.935.410029.67165.8647.6168.95-0.41029.26144.850.01-2.18
2016 (2)35.122.152.16-29.182.9655.790075.890.889.263.128.2312.5910.8411.6177.5322.7322.8-19.3235.21-31.081.37-5.5263.180.017.013.40011.1651.8428.1818.40.79-81.8411.952.140.01-13.31
2015 (1)34.3819.963.05147.971.9-34.710075.23-15.465.64-47.397.31-7.479.729.4663.1717.2628.26-0.9151.0917.261.451.463.183.016.456.96007.35-32.8223.8-9.574.35-20.3311.7-28.660.01-7.47
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)42.05-4.48-17.266.19-56.22-58.7110.00.0566.6700023.99-18.9-29.382.42-40.25-40.5412.53-13.41-7.259.80-6.653.0678.770.033.8930.9222.8432.0273.95-11.912.970.3-9.09-37.573.680.00.030.730.06.0812.460.030.3325.6912.928.4468.884.4410.7-4.9-28.2760.6720.799.8385.130.013.16-0.87
24Q3 (19)44.020.14-37.9214.14228.841314.010.00566.6700029.58-30.98-1.44.05-40.2718.4214.47-30.013.1410.50-29.7818.9878.752.13-2.2125.176.9727.983.955.25-8.470.33-13.16-31.2573.680.00.030.730.06.0812.460.030.3322.7522.2516.1365.956.713.47-3.8248.2452.1918.9368.5763.190.01-0.320.4
24Q2 (18)43.96-14.46-39.174.3115.0330.000-100.000042.8636.523.136.7847.7132.9420.6738.6363.2714.9530.5670.8977.110.31-2.9623.53-0.5120.679.76-14.7513.470.38-11.63-11.6373.680.00.030.736.086.0812.4630.3330.3318.61-34.1915.0961.81-7.4813.0-7.3816.9941.7511.23-42.08220.860.01-0.49-5.0
24Q1 (17)51.391.12-24.932.0-86.66100.00-100.0-100.000031.4-7.57-27.434.5912.78-8.3814.9110.3650.311.4520.4364.7676.871.38-7.7723.650.9817.5493.5630.2767.70.43-10.427.573.680.00.028.970.04.859.560.0-9.9828.2819.3840.0766.817.3814.32-8.8928.656.5219.3972.6681.550.01-3.11-6.73
23Q4 (16)50.82-28.33-38.8414.991399.033.61.50.0-95.9500033.9713.23-7.824.0719.0173.9313.515.6338.719.517.7734.0175.82-5.85-23.6423.4219.017.171.82-21.74.80.480.09.0973.680.00.028.970.04.859.560.0-9.9823.6920.9356.0662.227.0516.45-12.46-55.94-30.3311.23-3.1999.820.014.48-6.2
23Q3 (15)70.91-1.88-20.891.00.0316.671.5-92.31-95.9500030.0-13.820.843.42-32.9471.8612.791.0313.798.820.8523.5780.531.35-23.5319.680.87-1.1191.7230.4933.960.4811.634.3573.680.00.028.970.04.859.560.0-9.9819.5921.1567.8758.126.2516.45-7.9936.94-5.9711.6231.43180.870.01-5.68-9.2
23Q2 (14)72.275.57-10.91.00.0316.6719.5-49.352.6300034.81-19.556.035.11.862.9412.6627.6216.688.7525.8746.2479.46-4.67-19.8319.51-3.030.2670.2925.9929.950.437.5-14.073.680.00.028.974.854.859.56-9.98-9.9816.17-19.9167.0554.7-6.414.12-12.67-33.23-57.23.5-67.23116.050.01-2.31-5.78
23Q1 (13)68.46-17.62-21.221.0-91.09316.6738.54.051642.0800043.2717.4214.445.01114.14.819.921.85-29.096.95-2.05-5.8483.35-16.05-16.9820.120.6-9.8655.79-18.59-23.430.4-9.09-27.2773.680.00.027.630.09.7310.620.037.3920.1933.0-37.9258.449.38-10.67-9.510.52-66.5510.6890.04-60.160.01-2.562.33
22Q4 (12)83.1-7.3-12.9611.224575.07380.037.00.012233.3300036.8523.87-35.352.3417.59-65.289.74-13.35-28.77.10-0.62-2.3799.29-5.724.4820.00.5-10.1568.530.09-4.660.44-4.35-26.6773.680.00.027.630.09.7310.620.037.3915.1830.08-45.2853.437.05-11.9-9.56-26.799.985.6236.08-67.170.011.141.96
22Q3 (11)89.6410.521.560.240.060.037.094.7423025.000029.75-9.38-44.591.99-36.42-72.5511.243.59-30.837.1419.35-24.35105.316.240.7419.92.26-10.068.4726.59-23.520.46-8.0-43.2173.680.00.027.630.09.7310.620.037.3911.6720.56-44.8249.914.13-7.68-7.546.4537.584.13154.94-54.470.01-2.13-1.13
22Q2 (10)81.11-6.6610.130.240.060.019.0759.735177.7800032.83-13.17-19.933.13-34.52-36.2510.85-22.44-11.145.98-18.95-24.0999.12-1.27-16.3119.46-12.81-11.9154.09-25.76-38.490.5-9.09-42.5373.680.00.027.639.739.7310.6237.3937.399.68-70.23-30.3647.93-26.732.39-8.06-41.1632.661.62-93.96-16.060.016.09-1.99
22Q1 (9)86.9-8.9831.110.2460.060.02.21636.67-69.5200037.81-33.674.394.78-29.083.9113.992.42-7.537.381.56-29.27100.45.65-13.3822.320.27-0.2272.861.36-17.670.55-8.33-38.8973.680.00.025.180.07.337.730.031.6932.5217.2329.6165.427.8620.21-5.7146.2346.2326.8156.685.280.01-2.9-7.02
21Q4 (8)95.478.1749.550.150.0-37.50.387.5-95.8700057.06.1738.286.74-7.039.7713.66-15.941.047.27-23.0-29.7795.03-9.1-16.7122.260.68-1.4671.88-19.71-14.160.6-25.93-36.8473.680.00.025.180.07.337.730.031.6927.7431.1643.2160.6512.1924.54-10.6212.09-37.3917.1288.7547.080.01-1.93-4.31
21Q3 (7)88.2619.8443.680.150.0-34.780.16-55.56-97.7900053.6930.9547.227.2547.6630.1616.2533.0922.279.4419.770104.54-11.74-5.9422.110.09-2.0489.531.81-11.620.81-6.9-7.9573.680.00.025.180.07.337.730.031.6921.1552.1658.4354.0615.4926.66-12.08-0.92-1.69.07369.95521.230.01-2.99-6.55
21Q2 (6)73.6511.1215.170.150.0-50.00.36-95.03-95.1100041.013.232.094.916.7443.1512.21-19.30.587.88-24.490118.442.189.1822.09-1.25-2.2187.94-0.63-16.060.87-3.33-11.2273.680.00.025.187.337.337.7331.6931.6913.9-44.678.6646.81-13.9826.1-11.97-12.7113.571.93-86.66131.80.010.65-6.64
21Q1 (5)66.283.82-11.380.15-37.5-59.467.25-0.282489.2900036.22-12.1365.464.6-25.081079.4915.1311.9178.010.440.840115.911.596.8422.37-0.97-1.3288.55.68-34.180.9-5.26-10.8973.680.00.023.460.05.495.870.0144.5825.0929.5356.3254.4211.7533.71-10.62-37.39-0.8514.4724.31162.140.01-0.070.11
20Q4 (4)63.843.920.00.244.350.07.270.550.0000.041.2213.020.06.1410.230.013.521.730.010.3500.0114.12.660.022.590.090.083.74-17.330.00.957.950.073.680.00.023.460.00.05.870.00.019.3745.090.048.714.10.0-7.7334.990.011.64697.260.00.01-4.230.0

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