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)0.7533.933.75-25.3000029.1-13.681.622600.05.41-2.3518.5913.122.15-26.374.249.8400003.942.071.180.850.090.04.4335.895.6925.882.46-0.46.8920.240.04-34.69
2022 (9)0.56-27.275.0260.9000033.7112.370.06-95.425.5410.5816.43-1.592.9231.533.86-9.600003.864.891.1713.590.090.03.26-22.754.52-15.362.4711.265.73-11.020.07-18.67
2021 (8)0.77-26.673.1290.24000030.031.751.31-15.485.0132.8916.700.862.2218.724.27-0.70.253.85003.685.141.0318.390.090.04.227.385.349.22.2255.246.4420.150.08-23.63
2020 (7)1.05-22.221.649.330.07-65.00022.7725.181.5513.973.776.816.56-14.681.87-12.214.3-1.830.13-83.75003.52.940.8717.570.090.03.9321.674.8920.741.437.525.3617.540.11738.68
2019 (6)1.35938.461.56.380.200018.1922.241.3636.03.5316.519.41-4.72.1353.244.381.620.80003.43.030.7415.620.090.03.2343.564.0536.361.33-67.244.56-27.730.010
2018 (5)0.13-43.481.41-60.94000014.885.231.0-28.063.037.4520.362.11.39-9.744.31-2.4900003.39.630.6428.00.090.02.2517.82.9718.84.0614.046.3115.360.000
2017 (4)0.23-54.03.61-18.33000014.1411.691.39-3.472.827.2219.94-4.01.5492.54.420.0000.01-50.03.010.00.542.860.090.01.9128.192.529.533.5648.955.4740.980.000
2016 (3)0.5400.04.42-22.59000012.660.881.44323.532.633.1420.772.240.88.114.4221.43000.020.03.010.330.3512.90.090.01.4953.611.9339.862.39141.413.8897.960.000
2015 (2)0.1-41.185.7144.56000012.55-17.540.34750.02.55-7.6120.3212.050.74-43.943.641356.0000.0203.00.00.313.330.0900.9738.571.3838.00.9935.621.9637.060.000
2014 (1)0.1703.950000015.222.910.04-66.672.76018.1301.3200.25000003.00.00.30000.7-20.451.000.7301.4362.50.000
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
24Q3 (20)0.59-36.5613.463.32.8-6.250000007.01-2.23-0.140.4817.07-7.695.687.3719.5819.477.4124.371.958.330.524.282.884.90.350.000004.130.04.821.340.013.560.090.00.05.230.3335.426.6322.3229.756.2925.05177.0911.4927.3888.050.03-16.44-50.69
24Q2 (19)0.935.6845.313.21-13.24-19.550000007.170.286.70.415.135.135.290.389.9818.12-1.1718.981.8-18.92-7.694.16-4.156.390.350.000004.134.824.821.3413.5613.560.090.00.03.99-17.0519.825.42-10.8618.085.0396.48110.469.0222.3957.690.03-21.25-47.7
24Q1 (18)0.8817.33-31.783.7-1.33-17.590000007.15-8.92-4.920.39-31.58160.05.27-2.5912.1318.34-1.3331.172.223.26-15.594.342.3613.020.35000003.940.02.071.180.00.850.090.00.04.818.5841.066.086.8530.472.564.070.797.376.9723.870.04-10.9-37.52
23Q4 (17)0.7544.2333.933.756.53-25.30000007.8511.82-13.640.579.621040.05.4113.89-2.3518.5818.7513.082.1510.82-26.374.243.929.840000003.940.02.071.180.00.850.090.00.04.4315.3635.895.6911.3525.882.468.37-0.46.8912.7720.240.04-15.91-34.69
23Q3 (16)0.52-18.751.963.52-11.78-48.460000007.024.46-14.910.5233.33248.574.75-1.25-14.7215.652.75-6.881.94-0.51-43.274.084.353.030000003.940.02.071.180.00.850.090.00.03.8415.3220.755.1111.3315.352.27-5.022.716.116.8213.360.05-11.37-29.0
23Q2 (15)0.64-50.3968.423.99-11.14-7.2100-100.00006.72-10.64-23.290.39160.077.274.812.34-17.3515.238.95-14.791.95-25.86-45.833.911.82-2.980000003.942.072.071.180.850.850.090.00.03.33-2.35-5.44.59-1.5-3.972.39-5.9116.025.72-3.872.510.06-5.91-23.23
23Q1 (14)1.29130.3661.254.49-10.5621.6800-100.00007.52-17.27-1.180.15200.015.384.7-15.16-7.4813.98-14.94-14.282.63-9.9328.293.84-0.52-9.4300-100.00003.860.04.891.170.013.590.090.00.03.414.6-21.614.663.1-14.812.542.830.795.953.84-13.390.06-6.88-16.37
22Q4 (13)0.569.8-27.275.02-26.560.90000009.0910.186.690.05114.29-86.115.54-0.5410.5816.43-2.22-1.592.92-14.6231.533.86-2.53-9.600-100.00003.860.04.891.170.013.590.090.00.03.262.52-22.754.522.03-15.362.4711.7611.265.736.31-11.020.07-8.58-18.67
22Q3 (12)0.5134.21-37.86.8358.8454.180-100.000008.25-5.827.56-0.35-259.09-220.695.57-4.321.0916.81-5.971.473.42-5.039.593.96-1.74-6.820000003.860.04.891.170.013.590.090.00.03.18-9.66-17.44.43-7.32-10.872.217.2818.825.39-3.41-5.60.07-4.16-18.33
22Q2 (11)0.38-52.511.764.316.5338.710.3900.000008.7615.1119.180.2269.23-33.335.8214.5723.8317.879.61-2.183.675.6120.814.03-4.95-2.420-100.000003.864.8910.291.1713.5934.480.090.00.03.52-19.08-23.484.78-12.61-14.032.06-18.2511.355.58-18.78-13.490.082.51-16.76
22Q1 (10)0.83.9-16.673.6918.2726.370.03000007.61-10.6817.80.13-63.89-60.615.081.427.016.31-2.35-3.132.05-7.66-19.924.24-0.7-3.640.2840.000003.680.05.141.030.018.390.090.00.04.353.081.875.472.434.592.5213.5110.536.876.684.890.07-9.44-21.66
21Q4 (9)0.77-6.1-26.673.12-29.5790.2400-100.00008.5211.0835.450.3624.14-25.05.018.9132.8916.700.820.912.22-9.3918.724.270.47-0.70.2053.850003.680.05.141.030.018.390.090.00.04.229.617.385.347.449.22.2219.3555.246.4412.7820.150.08-8.21-23.63
21Q3 (8)0.82141.18-50.34.4342.9136.90000007.674.3536.480.29-12.12-34.094.6-2.1335.6916.56-9.356.472.45-17.7956.054.252.912.160000003.685.145.141.0318.3918.390.090.00.03.85-16.312.244.97-10.6113.211.860.5466.075.71-11.4725.490.09-2.31-25.51
21Q2 (7)0.34-64.58-82.913.16.1669.40000007.3513.7836.360.330.06.454.717.547.3418.278.5502.9816.4196.054.13-6.141.720000003.50.00.00.870.00.00.090.00.04.67.7353.855.566.3140.761.85-18.8628.476.45-1.5345.60.09-3.53-24.98
21Q1 (6)0.96-8.57-61.752.9278.05-18.660-100.000006.462.717.880.33-31.250.04.06.119.0516.841.7202.5636.940.664.42.33-1.350-100.000003.50.02.940.870.017.570.090.00.04.278.6518.285.236.9518.062.2859.4498.266.5522.237.610.09-11.71-11.93
20Q4 (5)1.05-36.36-22.221.64-12.39.330.070-65.00006.2911.9218.680.489.0945.453.7711.216.816.556.3801.8719.11-12.214.33.37-1.830.130-83.750003.50.02.940.870.017.570.090.00.03.9314.5821.674.8911.3920.741.4327.687.525.3617.817.540.11-10.47738.68
20Q3 (4)1.65-17.090.01.872.190.0000.0000.05.624.270.00.4441.940.03.396.270.015.5600.01.573.290.04.162.460.0000.0000.03.50.00.00.870.00.00.090.00.03.4314.720.04.3911.140.01.12-22.220.04.552.710.00.12-1.620.0

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