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)32.33-7.8916.9614.832.171256.250087.7-10.596.4273.0525.8220.0429.4434.267.34-19.161.754.171.88-86.153.69-3.9114.0813.8210.643.75.19-24.4511.654.0527.4311.19-6.205.4130.770.05-19.15
2022 (9)35.170.3914.7764.840.16-5.880098.09-3.793.7147.2221.51-43.021.93-40.769.08-29.341.68-2.3313.57-0.223.841.5912.370.010.262.56.878.027.537.4224.675.52-5.1902.341571.430.066.4
2021 (8)20.6-14.918.96-52.030.170.000101.955.512.52-73.9137.74-5.8637.02-10.7712.8532.891.724.2413.62328.573.785.2912.370.010.0110.616.360.327.01-39.8823.38-13.54-6.8700.14-97.360.05-2.57
2020 (7)24.21-16.218.6885.50.17-88.670096.6312.69.662.5540.0914.8441.491.999.6729.451.65-1.790.5603.592.2812.370.09.0511.596.3446.7611.6610.6327.0417.77-6.3605.326.190.0537.26
2019 (6)28.897.7610.07337.831.500085.82-2.589.425.8434.910.5240.683.187.4730.591.6835.48003.51-9.7712.370.08.1112.334.3214.5910.54-0.5722.966.35-6.3404.2-33.120.040
2018 (5)26.81-22.112.30000088.09-0.78.92.4234.7316.1539.4316.975.7213.491.2420.39003.890.2612.37-25.037.2213.73.7763.210.6-14.5921.592.52-4.3206.28-27.310.000
2017 (4)34.420.2600000088.71-2.928.69-4.429.9-12.1133.71-9.475.04-10.951.038.42003.88-1.0216.57.566.3516.732.310.012.41-7.5321.06-0.52-3.7708.64-26.590.000
2016 (3)34.3318.500000091.38-3.479.0914.9234.02-15.6737.23-12.645.66-1.050.9533.86.09-22.523.921.8215.342.335.4416.992.310.013.4213.3421.1712.67-1.65011.77-20.040.000
2015 (2)28.976.70.57-94.44000094.66-5.937.91-7.5940.34-8.7342.62-2.985.72-9.350.7120.347.8603.85-0.7714.990.04.6522.692.310.011.842.618.796.582.88-24.814.72-4.230.000
2014 (1)27.1544.3410.26141.980000100.6310.928.5630.6944.214.3943.923.126.318.050.5918.0003.880.7814.990.03.7921.092.310.011.5430.117.6323.23.83424.6615.3760.10.000
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)32.334.49-7.8916.961.3114.832.17-81.981256.2500022.61-10.1426.811.83-27.38553.5725.82-13.520.0429.44-18.2234.277.34-5.53-19.161.752.944.171.88-2.08-86.153.69-1.07-3.9114.0813.8213.8210.640.03.75.190.0-24.4511.618.6154.0527.437.1111.19-6.2-62.3-19.465.4-9.4130.770.05-14.03-19.15
23Q3 (19)30.94-2.243.5116.7422.9120.012.047425.04530.7700025.1616.372.362.5247.3756.5229.8524.63-10.236.0023.7616.727.775.28-13.861.77.594.941.92-85.83-85.863.73-0.8-3.3712.370.00.010.640.03.75.190.0-24.459.7835.6435.8325.6111.155.22-3.8238.299.915.96484.31101.350.05-4.48-4.42
23Q2 (18)31.65-15.9113.213.62-7.7934.850.160.0-40.7400021.6218.14-22.871.71362.1613.2523.9518.56-34.8729.0927.8-13.427.38-8.66-30.91.58-11.246.7613.55-0.07-0.223.76-1.05-1.3112.370.00.010.643.73.75.19-24.45-24.457.21-8.8528.9823.04-8.021.41-6.19-25.3-16.351.02-65.66277.780.062.71-2.26
23Q1 (17)37.647.2468.7914.770.063.20.160.0-5.8800018.32.64-33.820.3732.1419.3520.2-6.09-50.0922.763.8-40.018.08-11.01-40.981.785.950.013.56-0.07-0.223.8-1.04-0.2612.370.00.010.260.02.56.870.08.027.915.058.0625.051.545.74-4.944.82-7.632.9726.928.790.05-4.153.66
22Q4 (16)35.117.4370.3914.775.8864.840.16-38.46-5.8800017.83-27.46-35.160.28-82.617.6921.51-35.29-43.021.93-28.91-40.769.080.67-29.341.683.7-2.3313.57-0.07-0.223.84-0.521.5912.370.00.010.260.02.56.870.08.027.534.587.4224.671.365.52-5.19-22.4124.452.34-20.951571.430.061.636.4
22Q3 (15)29.896.922.8513.9538.1212.860.26-3.773.3300024.58-12.31-6.41.616.62114.6733.24-9.6-8.5130.85-8.19-14.099.02-15.54-20.321.629.46-5.8113.580.0-0.293.861.317.8212.370.00.010.260.02.56.870.08.027.228.86.9824.347.135.41-4.2420.342.392.96996.3569.840.06-2.322.74
22Q2 (14)27.9625.3824.9310.111.6-49.980.2758.8250.000028.031.3711.011.51387.1504.036.77-9.14-0.2233.60-11.45-8.0810.68-21.99-4.31.48-16.85-2.6313.58-0.071231.373.810.06.7212.370.00.010.262.513.376.878.028.365.59-23.63-57.5622.72-4.09-20.45-5.32-15.924.960.27-90.11-95.560.068.9310.0
22Q1 (13)22.38.25-14.599.051.0-51.780.170.06.2500027.650.5520.530.3119.23-75.440.477.2316.1937.942.511.5213.696.548.741.783.497.2313.59-0.071158.333.810.796.1312.370.00.010.010.010.616.360.00.327.324.42-43.3423.691.33-16.32-4.5933.1931.292.731850.0-56.250.05-1.62-1.61
21Q4 (12)20.6-15.33-14.918.96-27.51-52.030.1713.330.000027.54.722.880.26-65.33-87.4437.743.88-5.8637.023.1-10.7612.8513.5232.891.720.04.2413.6-0.152328.573.785.595.2912.370.00.010.010.010.616.360.00.327.014.16-39.8823.381.26-13.54-6.876.66-8.020.14122.22-97.360.05-1.87-2.57
21Q3 (11)24.338.715.4612.36-38.78-13.630.15-16.67000026.264.01.390.75200.0-71.3736.33-1.41-0.4435.91-1.76-9.1111.321.4350.931.7213.163.6113.621235.2903.580.281.1312.370.00.010.0110.6110.616.360.320.326.73-48.9-29.8223.09-19.15-7.57-7.36-3.81-0.68-0.63-110.36-127.630.054.5937.6
21Q2 (10)22.38-14.29-12.8520.197.5740.60.1812.5000025.2510.07-5.780.25-80.16-93.1536.855.8-0.7836.557.43-12.911.16-11.3649.41.52-8.43-8.431.02-5.5603.57-0.562.012.370.00.09.050.00.06.340.00.013.171.9388.6828.560.8827.73-7.09-6.1412.146.08-2.56657.80.05-2.5723.44
21Q1 (9)26.117.85-17.3718.770.4831.080.16-5.88000022.94-14.1833.291.26-39.13-5.2634.83-13.1225.634.02-17.981.812.5930.270.831.660.61-2.921.0892.8603.590.02.8712.370.00.09.050.011.596.340.046.7612.9210.818.8528.314.716.55-6.68-5.032.916.2417.7425.050.05-2.5734.42
20Q4 (8)24.214.94-16.218.6830.5485.50.170-88.6700026.733.219.012.07-20.99-12.2940.099.8714.8441.485.011.999.6728.9329.451.65-0.6-1.790.56003.591.412.2812.370.00.09.050.011.596.340.046.7611.6621.5810.6327.048.2517.77-6.3613.0-0.325.3132.4626.190.0538.5937.26
20Q3 (7)23.07-10.16-10.1614.31-0.351017.9700000025.9-3.3617.512.62-28.22-11.7836.49-1.7511.0139.50-5.8607.50.452.751.660.010.670003.541.14-9.6912.370.00.09.050.011.596.340.046.769.5937.3917.2424.9811.7221.26-7.319.42-43.612.28309.17-26.210.04-6.170
20Q2 (6)25.68-18.73-7.2614.360.28000000026.855.7226.063.65174.4459.3937.1433.9316.2441.9625.5507.471.3662.391.66-2.9214.480003.50.29-11.6212.370.00.09.0511.5911.596.3446.7646.766.98-41.234.2322.36-7.9526.9-8.07-17.3-111.26-1.09-121.84-178.990.046.10
20Q1 (5)31.69.3810.8814.3242.200-100.0000017.21-23.37-14.251.33-43.64-25.727.73-20.57-9.7933.42-17.8307.37-1.3434.981.711.7911.760003.49-0.57-10.0512.370.00.08.110.012.334.320.014.5911.8712.62-4.2724.295.793.89-6.88-8.52-101.764.9918.81-44.490.04-0.520
19Q4 (4)28.8912.50.010.07686.720.01.500.0000.022.461.910.02.36-20.540.034.916.210.040.6700.07.4752.140.01.6812.00.0000.03.51-10.460.012.370.00.08.110.00.04.320.00.010.5428.850.022.9611.460.0-6.34-24.560.04.235.920.00.0400.0

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