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)11.51-2.043.01-32.66000076.47-8.0712.06-16.025.69-33.457.44-27.6113.3318.2823.25-7.1513.036.840023.690.030.94.821.930.020.286.1253.115.13-3.18017.1-9.670.000
2023 (9)11.75-24.974.47-19.02000083.18-20.9814.36-15.688.5531.9410.2866.9811.2710.3825.04-4.869.539.710023.690.029.486.21.930.019.113.5250.524.92-0.18018.931.120.000
2022 (8)15.66151.775.52-38.80000105.2731.8217.0355.16.48-6.636.16-29.1710.214.426.320.386.8-38.180023.690.027.764.131.930.018.4656.7148.1519.240.26-85.3918.7238.050.01-71.38
2021 (7)6.22-37.429.02-17.47000079.8648.8810.9853.146.9455.618.694.529.780.7226.2218.2711.0-15.380023.690.026.660.911.939.0411.7849.4940.3811.981.78013.56127.90.04-13.52
2020 (6)9.94-14.0910.93-45.165.000053.64-28.887.17-44.554.46-12.728.3122.729.7115.1822.173.2613.0100.00023.690.026.423.161.779.267.88-41.5936.06-11.44-1.9305.95-49.230.04-18.51
2019 (5)11.57-9.419.930.55000075.42-11.8912.93-14.265.11-15.266.78-3.828.4337.0721.475.566.50.00023.690.025.616.091.620.013.49-8.2940.720.62-1.77011.72-12.340.05-1.12
2018 (4)12.7773.9819.82-0.15000085.637.1415.0830.06.034.337.04-23.936.1511.0120.34-1.936.500023.690.024.141.91.627.2814.7126.2740.479.85-1.34013.3733.30.05-1.79
2017 (3)7.34-46.519.85175.31000062.4221.3511.612.515.7819.929.26-1.185.5419.420.747.91000023.690.023.693.41.51-37.611.658.9836.842.28-1.62010.031.310.055.69
2016 (2)13.7236.117.215446.15000051.44-10.3510.31-16.794.8210.89.3723.64.6412.3519.2213.53000023.690.022.915.722.420.010.69-14.3436.02-1.53-0.7909.9-13.610.050
2015 (1)10.08-8.20.13-87.0000057.38-35.5612.39-43.354.35-21.347.5822.064.13-7.6116.93-12.42000023.690.021.6711.192.420.012.48-43.6636.58-16.98-1.02011.46-54.740.000
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
24Q4 (20)11.5161.2-2.043.01-66.41-32.6600000017.89-14.81-6.532.39-30.52-17.595.69-8.67-33.457.44-7.17-27.6113.332.8518.2823.25-2.31-7.1513.0116.6736.8400023.690.00.030.90.04.821.930.00.020.2813.86.1253.114.845.13-3.18-81.71-1666.6717.16.41-9.670.0000
24Q3 (19)7.1410.77.698.962085.3787.0600000021.03.514.253.44-0.292.086.23-3.41-21.548.02-6.67-12.7812.96-1.8915.223.81.36-2.026.00.0140.000023.690.00.030.90.04.821.930.00.017.8223.849.3950.667.296.21-1.75-8.7-103.4916.0725.744.150.0000
24Q2 (18)6.45-4.87-17.730.41-83.92-22.6400000020.2917.35-11.593.4524.1-28.426.45-5.158.228.59-1.7935.6613.215.627.8823.48-3.73-7.66.027.661100.000023.690.00.030.94.824.821.930.00.014.39-34.3511.4647.22-11.476.52-1.61-22.9-351.5612.78-37.99-5.680.0000
24Q1 (17)6.78-42.3-39.632.55-42.95-46.6500000017.29-9.67-23.872.78-4.14-14.726.8-20.4712.968.74-14.9251.2912.5111.09.6424.39-2.6-8.484.7-50.5356.6700023.690.00.029.480.06.21.930.00.021.9214.70.9253.345.583.75-1.31-627.78-232.3220.618.87-9.250.000-100.0
23Q4 (16)11.7577.22-24.974.47-6.68-19.0200000019.144.13-14.362.9-13.95-17.858.557.6831.9410.2811.8466.9711.270.1810.3825.043.09-4.869.5280.039.7100023.690.00.029.480.06.21.930.00.019.1117.313.5250.525.914.92-0.1879.07-169.2318.9322.681.120.000-100.0
23Q3 (15)6.63-15.43-53.74.79803.77-53.2700000018.38-19.91-29.663.37-30.08-24.787.9433.229.679.1945.1731.4811.258.9111.7224.29-4.41-1.662.5400.0-57.6300023.690.00.029.480.06.21.930.00.016.2926.1810.6747.77.67.41-0.86-234.38-1.1815.4313.8711.250.000-100.0
23Q2 (14)7.84-30.192.620.53-88.91-90.6400000022.951.06-30.374.8247.85-13.625.96-1.0-35.846.339.53-31.5810.33-9.4718.3325.41-4.657.030.5-83.33-83.3300023.690.00.029.486.26.21.930.00.012.91-40.5626.0744.33-13.7711.020.64-35.35230.6113.55-40.3338.970.00-100.0-100.0
23Q1 (13)11.23-28.2925.94.78-13.41-40.1800000022.711.61-4.663.26-7.65-4.966.02-7.1-26.765.78-6.11-38.8211.4111.7519.9826.651.25-2.633.0-55.88-68.4200023.690.00.027.760.04.131.930.00.021.7217.6642.6151.416.7717.320.99280.77-68.4722.7121.3123.630.01-4.73-71.93
22Q4 (12)15.669.36151.775.52-46.15-38.800000022.35-14.478.183.53-21.2144.676.48-10.5-6.636.16-11.93-29.1510.211.394.426.326.560.386.815.25-38.1800023.690.00.027.760.04.131.930.00.018.4625.4156.7148.158.4219.240.26130.59-85.3918.7234.9738.050.01-74.38-71.38
22Q3 (11)14.3287.43118.9610.2581.13.1200000026.13-20.7213.814.48-19.7135.767.24-22.0720.476.99-24.45-14.3910.0715.35-3.3624.74.04-5.945.996.67-48.700023.690.00.027.760.04.131.930.00.014.7243.7556.4344.4111.2216.84-0.85-73.47-140.8713.8742.2620.710.040.488.28
22Q2 (10)7.64-14.3559.835.66-29.16-37.4600-100.000032.9638.3768.515.5862.6893.089.2913.0248.649.25-2.07-7.848.73-8.2-20.3523.74-13.26-12.013.0-68.42-57.1400023.690.00.027.764.134.131.930.00.010.24-32.7667.8739.93-8.8815.11-0.49-115.61-114.949.75-46.923.940.0414.454.11
22Q1 (9)8.9243.4149.167.99-11.42-1.8400-100.000023.8215.342.723.4340.5745.968.2218.4442.469.458.74-11.539.51-2.76-7.5827.374.3917.029.5-13.64-9.5200023.690.00.026.660.00.911.930.09.0415.2329.2948.8843.828.5214.063.1476.4310.7418.3735.47110.180.03-2.86-12.54
21Q4 (8)6.22-4.89-37.429.02-9.26-17.4700-100.000020.66-10.0243.572.44-26.0616.196.9415.4755.618.696.414.489.78-6.140.7226.22-0.1518.2711.0-4.35-15.3800023.690.00.026.660.00.911.930.09.0411.7825.1949.4940.386.2411.981.78-14.42192.2313.5618.02127.90.04-3.07-13.52
21Q3 (7)6.5436.82-3.119.949.83-51.20-100.0-100.000022.9617.3897.763.314.19103.76.01-3.8432.678.17-18.67010.42-4.9310.0326.26-2.6724.6311.564.29130.000023.690.00.026.660.00.911.930.09.049.4154.2663.9438.019.5712.022.08-36.59160.8211.4922.49395.260.04-3.38-18.61
21Q2 (6)4.78-20.07-55.539.0511.18-45.975.00.0000019.5617.272.492.8922.9876.226.258.3266.2210.04-5.98010.966.5124.5526.9815.3528.667.0-33.3327.2700023.690.00.026.660.910.911.939.049.046.1-40.3747.734.69-9.717.373.28320.13203.89.387.32867.010.04-3.87-20.23
21Q1 (5)5.98-39.84-32.288.14-25.53-57.095.00.0000016.6915.982.462.3511.929.125.7729.376.0710.6828.41010.295.9719.9323.395.512.4510.5-19.2375.000023.690.00.026.420.03.161.770.09.2610.2329.82-33.0938.426.54-9.64-1.4922.858.738.7446.89-25.170.04-3.95-22.58
20Q4 (4)9.9447.260.010.93-46.340.05.00.00.0000.014.3923.940.02.129.630.04.46-1.550.08.3200.09.712.530.022.175.220.013.0160.00.0000.023.690.00.026.420.00.01.770.00.07.8837.280.036.066.280.0-1.9343.570.05.95156.470.00.04-8.780.0

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