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)3.6146.752.1175.832.75103.7005.5-40.8-0.4800.32-11.115.8250.141.3537.76007.46-12.650.1-9.096.395.790.581.7500-0.4700.1-87.340.010-0.4600.000
2022 (9)2.46-55.431.2-48.941.35110.94009.29-19.911.49-40.640.36176.923.88245.780.98-28.99008.545.960.1157.146.04121.250.57216.67000.21-91.630.79-70.63000.21-91.630.000
2021 (8)5.52201.642.3521.760.64326.670011.662.692.51151.00.13-18.751.12-50.061.3866.27008.06510.610.0740.02.7390.910.18157.14002.5190.152.6993.53002.5190.150.000
2020 (7)1.8394.681.9326.970.1536.36007.1348.541.075.440.16300.02.24169.280.83-10.75001.32-5.040.0525.01.430.00.070001.32247.371.39256.41001.32247.370.000
2019 (6)0.94-2.081.520.00.11-56.0004.8100.840.57235.290.04-63.640.83-81.890.93-7.92001.3928.70.0433.331.430.000000.3800.390000.3800.000
2018 (5)0.96174.291.520.00.25733.33002.3900.1700.11-38.894.6001.0177.19001.08-18.80.030.01.430.00000-0.160-0.16000-0.1600.000
2017 (4)0.3501.5200.0300000000.1800.0000.570001.3300.0301.4300000-0.320-0.32000-0.3200.000
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)1.5-26.83-15.251.741.67-34.872.49-5.32-7.780001.74-12.12-1.14-0.0350.000.53-1.8547.228.63-1.5332.61.49-0.671.364.810.006.9-3.09-8.730.090.0-10.06.390.05.790.10.0-82.76000-0.44-7.32-131.58-0.34-9.68-189.472.370.001.93-1.531115.790.0000
24Q2 (19)2.056.2240.411.2-29.41-36.842.63-3.3114.350001.9883.33117.58-0.0683.3373.910.54-14.29237.58.77-29.17182.161.56.382.744.81007.12-1.66-11.990.090.0-10.06.390.05.790.1-82.76-82.76000-0.4150.6-115.79-0.31-24.0-181.582.3723600.001.96339.021131.580.0000
24Q1 (18)1.93-46.5419.881.7-19.4388.892.72-1.0951.960001.08-19.4-27.52-0.36-28.57-1000.00.6396.88-10.012.38112.7344.991.414.443.680007.24-2.95-15.520.09-10.0-10.06.390.05.790.580.01.75000-0.83-76.6-1760.0-0.25-350.0-140.320.010.00-0.82-78.26-1740.00.0000
23Q4 (17)3.61103.9546.752.11-19.1675.832.751.85103.70001.34-23.86-2.19-0.280-600.00.32-11.11-11.115.82-10.6349.981.35-8.1637.760007.46-1.32-12.650.10.0-9.096.395.795.790.580.01.75000-0.47-147.37-323.810.1-73.68-87.340.0100-0.46-142.11-319.050.0000
23Q3 (16)1.7721.23-10.152.6137.3775.172.717.39558.540001.7693.4127.540100.0-100.00.36125.0227.276.51109.54597.161.470.6845.540007.56-6.55-3.820.10.00.06.040.00.00.580.01.75000-0.190.0-176.00.380.0-53.66000-0.190.0-176.00.0000
23Q2 (15)1.46-9.32-13.611.9111.1119.52.328.49784.620000.91-38.93-77.02-0.23-675.0-125.270.16-77.14-92.563.11-63.61-84.971.467.3525.860008.09-5.61.120.10.00.06.040.020.080.581.7534.88000-0.19-480.0-113.380.38-38.71-79.46000-0.19-480.0-113.380.0000
23Q1 (14)1.61-34.55-59.650.9-25.0-57.941.7932.59167.160001.498.76-42.020.04200.0-92.310.794.44118.758.54120.0571.81.3638.78-22.290008.570.356.460.1-9.0942.866.040.0121.250.570.0216.670000.05-76.19-98.210.62-21.52-79.120000.05-76.19-98.210.0000
22Q4 (13)2.4624.87-55.431.2-19.46-48.941.35229.27110.940001.37-0.72-64.6-0.04-140.0-104.260.36227.27176.923.88315.4415.480.98-2.97-28.990008.548.655.960.1110.057.146.040.0121.250.570.0216.670000.21-16.0-91.630.79-3.66-70.630000.21-16.0-91.630.0000
22Q3 (12)1.9716.5701.49-6.2900.4157.6900001.38-65.1500.1-89.0100.11-94.8800.93-95.4801.01-12.9300007.86-1.7500.10.006.0420.0800.5732.5600000.25-82.3900.82-55.6800000.25-82.3900.0000
22Q2 (11)1.69-57.6401.59-25.700.26-61.1900003.9654.0900.9175.002.15571.88020.67316.0501.16-33.7100008.0-0.6200.142.8605.0384.2500.43138.8900001.42-49.101.85-37.7100001.42-49.100.0000
22Q1 (10)3.99-27.7202.14-8.9400.674.6900002.57-33.5900.52-44.6800.32146.1504.9747.9201.7526.8100008.05-0.1200.070.002.730.000.180.000002.7911.1602.9710.4100002.7911.1600.0000
21Q4 (9)5.52002.35000.64000003.87000.94000.13003.36001.38000008.06000.07002.73000.18000002.51002.69000002.51000.0000

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