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)126.038.72001.2600057.63-26.1127.04-33.3316.25-10.9628.2020.510.1210.0007.41-17.210.0350.09.530.020.4924.790.06-33.33126.393.25146.945.77-0.080126.313.220.000
2022 (9)115.9246.2500000077.9922.9740.5695.6618.255.3123.40-14.369.2-0.65008.9598.010.02-33.339.530.016.4214.350.090.0122.4129.97138.9327.89-0.040122.3730.060.000
2021 (8)79.26-12.4200000063.4232.120.7377.9417.3360.6127.3321.599.2699.57004.52127.140.030.09.530.014.368.870.0912.594.1816.95108.6315.8-0.09094.0916.970.000
2020 (7)90.52.9700000048.01-1.411.65-25.2210.79-4.2622.47-2.94.64-0.22001.9900.030.09.530.013.1913.320.0833.3380.533.1293.814.48-0.09080.443.110.000
2019 (6)87.899.2900000048.699.7615.58-12.2711.277.2323.15-2.34.65-0.2100000.0309.530.011.6418.050.060.078.096.4389.797.8-0.08078.016.380.000
2018 (5)80.4217.8500000044.367.9117.7695.3810.519.8223.691.784.667.870000009.530.09.860.00.060.073.3721.4783.2918.43-0.04073.3321.470.000
2017 (4)68.24-1.4600000041.11-7.959.09-42.189.57-13.8623.28-6.424.3235.4200000.01-66.679.530.09.860.00.060.060.42.0470.331.77-0.03060.372.010.000
2016 (3)69.259.1600000044.66-0.7115.72-18.2511.118.9224.889.73.19-4.4900000.030.09.530.09.860.00.060.059.1911.3469.119.54-0.01059.1811.090.000
2015 (2)63.4417.5500000044.985.0419.236.310.2-2.9522.68-7.613.34-13.9200000.0350.09.530.09.8622.480.060.053.1619.8463.0920.240.11-8.3353.2719.760.000
2014 (1)53.9723.76000.60.00042.8213.5818.0929.5810.5125.1224.5410.163.881.84002.9-21.20.02-33.339.530.118.0520.870.060.044.3627.452.4726.310.12200.044.4827.60.000
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)153.244.1827.010001.260.00.000025.772.3881.111.55-20.6717.6222.81-5.6771.8925.64-17.913.7211.876.0816.140006.46-4.72-16.320.020.0-50.09.530.00.023.20.013.230.080.033.33150.138.3324.22173.47.1422.620.18-48.57-40.0150.318.1924.060.0000
24Q2 (19)147.094.149.730001.260.0147.0600025.1729.8891.5514.564.97103.6424.1832.42104.431.2311.8574.5711.1919.0419.040006.78-4.51-19.860.02-33.330.09.530.00.023.213.2313.230.0833.3333.33138.58-1.224.8161.850.6523.00.3545.83600.0138.93-1.1225.20.0000
24Q1 (18)141.2412.076.710001.260.0404.000019.383.9166.9313.87152.18202.8418.2612.3767.8327.92-0.9885.699.4-7.116.330007.1-4.18-18.390.030.050.09.530.00.020.490.024.790.060.0-33.33140.2610.9710.45160.819.4412.060.24400.0700.0140.511.2310.670.0000
23Q4 (17)126.034.468.720001.260.0000018.6531.06-6.195.5-43.99-17.2916.2522.46-10.9628.2025.0720.510.12-0.9810.00007.41-4.02-17.210.03-25.050.09.530.00.020.490.024.790.060.0-33.33126.394.583.25146.943.915.77-0.08-126.67-100.0126.314.253.220.0000
23Q3 (16)120.65-10.015.80001.26147.06000014.238.3-33.819.8237.34-33.7413.2712.17-39.5722.5526.03-21.6910.228.72-4.840007.72-8.756.630.04100.033.339.530.00.020.490.024.790.060.0-33.33120.868.844.5141.417.466.990.3528.573100.0121.169.184.760.0000
23Q2 (15)134.051.2822.090000.51104.0000013.1413.18-32.167.1556.11-28.4311.838.73-38.4217.8918.98-32.629.46.33-16.740008.46-2.7617.010.020.00.09.530.00.020.4924.7924.790.06-33.33-33.33111.04-12.5610.13131.59-8.312.13-0.07-75.0-40.0110.97-12.5910.110.0000
23Q1 (14)132.3614.1825.080000.250000011.61-41.6-32.664.58-31.13-49.6710.88-40.38-31.1815.04-35.75-35.438.84-3.91-11.60008.7-2.7920.50.020.0-33.339.530.00.016.420.014.350.090.00.0126.993.7422.96143.53.2921.89-0.040.00.0126.953.7422.970.0000
22Q4 (13)115.9211.2646.2500000000019.88-7.539.416.65-55.136.5718.25-16.895.3123.40-18.72-14.369.2-14.34-0.650008.9523.6298.010.02-33.33-33.339.530.00.016.420.014.350.090.00.0122.415.8429.97138.935.1127.89-0.04-300.055.56122.375.8130.060.0000
22Q3 (12)104.19-5.1114.7300000000021.511.022.314.8248.35134.8721.9614.3244.4728.798.449.6410.74-4.8723.310007.240.1460.180.0350.050.09.530.00.016.420.014.350.090.00.0115.6614.7131.42132.1712.6329.0-0.0180.090.0115.6514.7531.550.0000
22Q2 (11)109.83.7618.8400000000019.3712.3530.09.999.78159.4819.2121.5143.4726.5514.03.6711.2912.969.010007.230.1487.310.02-33.330.09.530.00.016.4214.3524.490.090.012.5100.83-2.3713.65117.35-0.3215.06-0.05-25.050.0100.78-2.3813.720.0000
22Q1 (10)105.8233.5112.4900000000017.24-5.1235.09.145.83110.1615.81-8.7742.5623.29-14.783.2510.07.9983.820007.2259.7387.050.030.050.09.530.00.014.360.08.870.090.012.5103.289.6621.69117.738.3819.96-0.0455.5650.0103.249.7221.760.0000
21Q4 (9)79.26-12.72-12.4200000000018.173.3643.756.24-1.11155.7417.3314.0160.6127.334.0721.599.266.3199.570004.520.0127.140.0350.00.09.530.00.014.360.08.870.090.012.594.187.0116.95108.636.0215.8-0.0910.00.094.097.0316.970.0000
21Q3 (8)90.81-1.714.6200000000017.5817.9946.746.3163.9113.1815.213.5249.4626.262.5426.778.7130.3973.160004.5217.100.020.0-33.339.530.00.014.368.878.870.0912.512.588.01-0.812.69102.460.4612.14-0.10.00.087.91-0.812.710.0000
21Q2 (7)92.39-1.791.8500000000014.916.6826.493.85-11.09130.5413.3920.7420.6325.6113.5406.6822.7922.120003.860.000.020.0-33.339.530.00.013.190.00.00.080.00.088.724.5418.09101.993.9215.36-0.1-25.016.6788.624.5218.140.0000
21Q1 (6)94.073.942.3400000000012.771.039.994.3377.46-5.4611.092.780.7322.550.3605.4417.245.430003.8693.9700.02-33.33-33.339.530.00.013.190.013.320.080.033.3384.875.392.6798.144.624.01-0.0811.110.084.795.412.680.0000
20Q4 (5)90.54.262.9700000000012.645.51-7.942.44-17.57-23.2710.796.1-4.2622.478.5104.64-7.75-0.220001.99000.030.00.09.530.00.013.190.013.320.080.033.3380.533.113.1293.812.674.48-0.0910.0-12.580.443.133.110.0000
20Q3 (4)86.8-4.310.0000.0000.0000.011.981.70.02.9677.250.010.17-8.380.020.7100.05.03-8.040.0000.0000.00.030.00.09.530.00.013.190.00.00.080.00.078.13.950.091.373.350.0-0.116.670.078.03.990.00.0000.0

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