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)57.647.1636.1165.7233.4932.5800101.6131.0322.2834.6212.14-4.2611.95-26.93228.1269.2552.784.47176.3373.620.150.018.1923.667.3630.270043.2124.3550.5625.185.7185.9948.9229.350.177.19
2023 (9)53.7942.5321.797.525.26-16.990077.5552.316.5577.1912.681.2816.35-33.5134.785.2150.528.74101.5612.050.150.014.710.05.6520.990034.7539.540.3936.543.0790.6837.8242.610.1615.14
2022 (8)37.7432.9320.27-7.8630.43856.920050.92-19.899.34-43.6712.52-11.3924.5910.6128.1122.9146.4613.7690.6411.570.15-6.2514.717.774.6761.030024.91-2.3529.584.081.6178.8926.520.420.1429.7
2021 (7)28.3940.5422.019.833.1877.650063.5669.6316.5819.4514.1337.4522.23-18.97104.23139.540.842207.3481.24261.870.16433.3313.6541.012.992.050025.5152.4828.4253.370.9119.5126.4154.080.11218.45
2020 (6)20.2132.9918.36178.61.7900037.47116.0913.88145.6610.2890.0227.44-12.0743.5278.731.77152.8622.4530.520.03200.09.6811.261.5162.370.30.016.73128.5518.53116.730.41017.14144.160.03-3.52
2019 (5)8.6747.456.5926.73000017.3453.455.6522.295.4186.5531.2021.5724.35155.510.77.6917.23639.130.0108.71.640.9397.870.307.3232.378.5542.5-0.307.0234.230.0367.72
2018 (4)5.88-3.765.2550.01.6100011.343.44.62152.462.920.8325.66-15.749.5367.190.651.560.46-76.29008.560.00.4762.07005.5339.296.040.85-0.305.2331.740.02-24.57
2017 (3)6.1113.150.8166.6700007.8875.51.831563.642.487.530.466.845.7-15.430.641180.01.9431.08008.560.00.293.57003.9783.84.2675.31003.9783.80.0322.8
2016 (2)5.4-26.230.3-40.03.4661.68004.49-51.040.11-87.911.28-25.5828.5151.996.74-19.570.0501.48-72.08008.560.00.2855.56002.160.932.434.29002.160.930.02-0.89
2015 (1)7.3217.680.50.02.141026.32009.17-50.460.91-74.221.72-47.8818.765.218.38-24.64005.3-43.92008.560.00.180002.1416.32.3326.63002.1416.30.02-7.99
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)57.64-3.647.1636.110.565.7233.49-21.932.5800043.19127.324.21.81-69.22-79.7112.14-32.37-4.2611.95-33.53-26.94228.128.4269.2552.781.544.47176.3318.7273.620.150.00.018.190.023.667.360.030.2700043.214.324.3550.563.6525.185.7164.0885.9948.928.9329.350.1716.997.19
24Q3 (19)59.8220.2259.6535.93218.5364.8942.8885.9517.5800019.014.3221.025.888.8960.6617.9519.9935.5717.9716.02-29.83210.4142.643.8251.980.724.86148.5323.645.130.150.00.018.190.023.667.360.030.2700041.4316.5458.6748.7813.6853.593.48-20.3798.8644.9112.561.20.15-2.110.69
24Q2 (18)49.76-1.4838.1511.28-76.18-55.9723.06-0.52-45.7200016.62-27.1119.315.4-41.2447.1414.968.1724.6715.495.16-38.55147.558.494.5951.612.586.11120.1755.9442.890.150.00.018.1923.6623.667.3630.2730.2700035.55-19.0958.8542.91-13.4553.094.3710.63169.7539.92-16.6466.330.152.496.98
24Q1 (17)50.51-6.165.2347.36117.35123.423.18-8.23-40.5200022.8-44.99252.949.193.032963.3313.839.0750.6514.73-9.91-26.07136.00.91-0.4250.31-0.427.077.06-24.12-9.010.150.00.014.710.00.05.650.020.9900043.9426.4569.3349.5822.7561.973.9528.66240.5247.8926.6376.650.14-8.687.05
23Q4 (16)53.7943.5542.5321.790.07.525.26-30.74-16.9900041.45164.01165.718.92143.72222.0212.68-4.231.2816.35-36.16-33.49134.78-7.875.2150.521.928.74101.56-0.7612.050.150.00.014.710.00.05.650.020.9900034.7533.0939.540.3927.1736.543.0775.4390.6837.8235.7542.610.1620.815.14
23Q3 (15)37.474.036.5421.79-14.9530.7136.47-14.15187.8500015.712.7135.233.66-0.27117.8613.2410.3347.1125.611.679.5146.33.721.7549.571.917.06102.3421.69-3.150.150.00.014.710.00.05.650.020.9900026.1116.6717.0931.7613.3117.761.758.026.0627.8616.0816.330.13-5.3838.33
23Q2 (14)36.0217.839.1825.6220.8543.5342.489.01580.7700013.93115.6312.343.671123.33118.4512.030.7237.7725.2126.5281.39141.083.323.3548.643.456.7484.1-0.7-10.590.150.0-6.2514.710.00.05.6520.9920.9900022.38-13.7611.5728.03-8.4313.391.6239.6612.524.0-11.4711.630.142.5527.64
23Q1 (13)30.57-19.06.0421.24.59-8.6238.9728.061471.370006.46-58.59-42.880.3-89.17-90.659.18-26.68-21.4719.93-18.965.53136.576.624.1547.021.213.4884.69-6.56-4.450.150.0-6.2514.710.07.774.670.061.0300025.954.18-9.8630.613.48-3.411.16-27.95-10.0827.112.22-9.870.14-1.7835.64
22Q4 (12)37.747.3132.9320.2721.6-7.8630.43140.17856.9200015.634.37-43.782.7764.88-44.3812.5239.11-11.3924.5972.310.6128.116.6222.9146.460.3513.7690.64-14.2211.570.150.0-6.2514.710.07.774.670.061.0300024.9111.7-2.3529.589.684.081.61-2.4278.8926.5210.730.420.1445.1329.7
22Q3 (11)35.176.6178.0816.67-6.61-6.7712.67103.0471.9100011.61-6.373.571.680.0-52.279.03.33-11.2414.272.67-29.89120.165.0616.946.31.611.94105.6712.3444.260.15-6.25650.014.710.07.774.670.061.0300022.311.179.2126.979.115.651.6514.58170.4923.9511.413.880.09-12.68-15.97
22Q2 (10)32.9914.4359.8417.85-23.06-26.486.24151.61282.8200012.49.646.531.68-47.66-49.78.71-25.4915.3613.90-26.4-8.55114.373.9734.5745.570.2911.0994.066.1363.670.160.0433.3314.717.7738.124.6761.0361.0300020.06-30.3222.4724.72-21.9928.151.4411.63380.021.5-28.5228.90.118.97-31.73
22Q1 (9)28.831.5548.6823.25.4519.282.48-22.01-49.0800011.31-59.24-12.733.21-35.54-32.2811.69-17.2714.3818.88-15.06-16.8110.05.5471.3145.4411.2611.9888.639.1101.250.160.0433.3313.650.041.012.90.092.0500-100.028.7912.8631.5831.6911.5133.771.2943.33344.8330.0813.935.680.10-6.08-30.59
21Q4 (8)28.3943.7540.5422.023.0419.833.18-56.8577.6500027.75147.5598.074.9841.48-8.2914.1339.3537.4522.239.23-18.97104.231.4139.540.84-1.262207.3481.2410.91261.870.16700.0433.3313.650.041.012.90.092.0500-100.025.5124.9352.4828.4221.8753.370.947.54119.5126.4125.5854.080.11-5.97218.45
21Q3 (7)19.75-4.3139.3817.88-26.364.997.37352.15366.4600011.21-3.691.263.525.39-5.3810.1434.344.8620.3533.930102.7920.94166.4341.360.835808.5773.2527.46282.110.02-33.33-33.3313.6528.1741.012.90.092.0500-100.020.4224.6680.8723.3220.8978.020.61103.33252.521.0326.0893.110.11-29.06213.43
21Q2 (6)20.646.4531.3824.2824.8378.271.63-66.5310.8800011.64-10.1966.523.34-29.5413.617.55-26.1384.615.20-33.04084.9932.36148.4441.021.086210.7757.4730.5224.870.030.00.010.6510.0217.032.992.0592.050-100.0-100.016.38-25.14117.8219.29-18.57106.750.33.45193.7516.68-24.76131.670.1610.79331.86
21Q1 (5)19.39-4.0129.2719.455.9461.684.87172.07000012.96-7.49140.04.74-12.71166.2910.22-0.58217.3922.70-17.27064.2147.54122.3340.582192.666143.0844.0496.17115.140.030.0-25.09.680.010.631.510.062.370.30.00.021.8830.78140.4423.6927.85129.550.29-29.27196.6722.1729.35151.930.14330.89285.08
20Q4 (4)20.242.550.018.367.810.01.7913.290.0000.014.0126.560.05.4345.970.010.2846.860.027.4400.043.5212.80.01.77152.860.022.4517.110.00.030.00.09.680.00.01.510.00.00.30.00.016.7348.180.018.5341.450.00.41202.50.017.1457.390.00.03-7.460.0

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