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)15.4426.871.852.543.37-24.780053.73-5.07-1.68011.15-6.5420.75-1.552.7-7.85004.39-31.510038.010.01.210.00.93-43.982.88-8.285.02-16.47-0.0202.866.720.04-10.95
2023 (9)12.17-22.581.18-70.944.4831.760056.6-5.78-1.56011.9322.4821.0829.992.93-44.82006.41-35.580038.010.01.2132.971.6682.423.14-55.276.01-32.01-0.4602.68-58.130.042.96
2022 (8)15.72-4.554.0633.113.4-5.820060.07-22.322.07-76.329.74-44.3416.21-28.355.31-23.04009.956.870038.010.00.9100.91-43.127.02-23.118.84-17.61-0.6206.4-23.990.04-0.03
2021 (7)16.4719.963.0522.493.61-25.720077.3341.688.74017.532.5822.63-6.436.9105.36009.3161.070038.010.0001.6-16.679.13010.734026.92-0.7108.4200.049.87
2020 (6)13.73-19.472.49-41.824.8621.80054.5815.66-1.64013.220.9924.184.613.36-2.61005.78-35.990038.010.0001.92-15.42-1.6600.26-79.2-0.650-2.3100.044.57
2019 (5)17.0539.874.28189.193.991.270047.19-9.99-5.52010.91-1.0923.129.93.45-0.86009.0317.730038.010.03.590.02.2777.34-4.6101.25-82.27-0.740-5.3500.0311.84
2018 (4)12.19-31.941.48-56.083.94-16.70052.43-13.54-2.07011.03-15.6721.04-2.473.48-24.68007.67-30.270038.010.03.593.761.284.922.19-57.237.05-28.13-1.0101.18-75.210.0313.44
2017 (3)17.91-0.53.3741.64.73-1.050060.647.861.31-43.7813.08-0.2321.57-7.54.6211.590011.0-25.730038.010.03.467.121.22-2.45.12-13.079.81-5.4-0.3604.76-17.360.037.29
2016 (2)18.025.092.38-38.974.7858.80056.222.032.33013.118.0823.325.934.1413.740014.81-13.140038.010.03.230.01.2532.985.8952.210.3729.14-0.1305.7641.180.03-2.76
2015 (1)14.3941.363.955.383.01107.590055.1-7.18-0.79012.13-6.5522.010.683.64-5.940017.0529.360038.010.03.236.250.94571.433.87-49.818.03-26.260.21-77.664.08-52.830.031.49
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)15.445.8326.871.829.552.543.37-2.6-24.7800012.76-6.93-12.6-0.8212.77-67.3511.15-6.07-6.5420.76-2.85-1.532.7-2.53-7.850004.39-13.41-31.5100038.010.00.01.210.00.00.930.0-43.982.88-4.32-8.285.02-2.71-16.47-0.0288.2495.652.860.76.720.04-4.15-10.95
24Q3 (19)14.59-5.3211.041.3985.33-60.623.46-11.73-25.4300013.710.07-8.6-0.94-194.0-487.511.87-3.96-11.4221.36-1.73-13.322.774.14-19.710005.07-8.32-28.1900038.010.00.01.210.00.00.930.0-43.983.01-23.8-17.085.16-15.41-20.62-0.17-183.3358.542.84-26.99-11.80.040.97-6.62
24Q2 (18)15.4141.5112.980.757.14-78.513.92-6.67-19.0100013.71.11-4.931.0208.79900.012.36-2.140.021.74-0.92-6.862.66-3.62-33.00005.53-6.43-24.1400038.010.00.01.210.00.00.93-43.98-43.983.9577.934.226.119.84-8.41-0.0682.8687.763.89108.0217.880.04-4.19-4.69
24Q1 (17)10.89-10.52-23.470.7-40.68-79.714.2-6.25-19.8500013.55-7.197.63-0.92-87.761.0812.635.8717.9321.944.112.742.76-5.8-41.280005.91-7.8-23.0500038.010.00.01.210.032.971.660.082.422.22-29.3-62.755.09-15.31-34.58-0.3523.9127.081.87-30.22-65.880.04-3.971.44
23Q4 (16)12.17-7.38-22.581.18-66.57-70.944.48-3.4531.7600014.6-2.6718.03-0.49-206.25-508.3311.93-10.9722.4821.08-14.4829.972.93-15.07-44.820006.41-9.21-35.5800038.010.00.01.210.032.971.660.082.423.14-13.5-55.276.01-7.54-32.01-0.46-12.225.812.68-16.77-58.130.040.522.96
23Q3 (15)13.14-3.67-3.173.531.151.444.64-4.1387.100015.04.0910.46-0.16-1700.050.013.48.4114.4324.655.5841.773.45-13.1-47.170007.06-3.16-34.8100038.010.00.01.210.032.971.660.082.423.63-4.22-39.096.5-2.4-16.56-0.4116.3330.513.22-2.42-40.040.043.05-4.7
23Q2 (14)13.64-4.15-8.093.491.1644.814.84-7.63138.4200014.4114.46-12.610.01101.08-98.9212.3615.41-17.4323.3419.9416.03.97-15.53-43.690007.29-5.08-17.1600038.010.00.01.2132.9732.971.6682.4282.423.79-36.41-39.656.66-14.4-17.78-0.49-2.0823.443.3-39.78-41.490.041.97-8.95
23Q1 (13)14.23-9.48-11.173.45-15.0224.555.2454.1261.7300012.591.78-28.55-0.93-875.0-169.410.719.96-31.4319.4620.01-3.014.7-11.49-32.950007.68-22.81-13.900038.010.00.00.910.000.910.0-43.125.96-15.1-43.087.78-11.99-35.6-0.4822.5823.815.48-14.37-44.310.04-2.53-3.32
22Q4 (12)15.7215.84-4.554.0616.6733.113.437.1-5.8200012.37-8.91-37.110.12137.5-95.749.74-16.82-44.3416.22-6.71-28.345.31-18.68-23.040009.95-8.136.8700038.010.00.00.910.000.910.0-43.127.0217.79-23.118.8413.48-17.61-0.62-5.0812.686.419.18-23.990.04-6.95-0.03
22Q3 (11)13.57-8.56-13.073.4844.4-8.662.4822.17-45.9700013.58-17.65-34.11-0.32-134.41-110.8511.71-21.78-38.2417.38-13.61-33.176.53-7.3822.0600010.8323.0727.8600038.010.00.00.910.000.910.0-43.125.96-5.10.687.79-3.833.59-0.597.8120.275.37-4.793.670.04-1.549.02
22Q2 (10)14.84-7.37-2.622.41-13.0-41.222.03-37.35-62.9600016.49-6.41-17.30.93-30.6-50.7914.97-4.16-16.8820.120.28-26.337.050.5749.680008.8-1.3520.2200038.010.00.00.91000.91-43.12-52.66.28-40.02379.398.1-32.95150.77-0.64-1.5914.675.64-42.68907.140.048.2715.32
22Q1 (9)16.02-2.7313.862.77-9.18-18.773.24-10.25-34.8100017.62-10.422.981.34-52.4824.0715.62-10.743.9920.07-11.33-21.357.011.5983.990008.92-4.1950.4200038.010.00.00001.60.0-16.6710.4714.681905.1712.0812.58801.49-0.6311.2711.279.8416.86862.790.040.789.53
21Q4 (8)16.475.5119.963.05-19.9522.493.61-21.35-25.7200019.67-4.5629.152.82-4.41632.0817.5-7.732.5822.63-13.0-6.436.928.97105.360009.319.9261.0700038.010.00.00001.60.0-16.679.1354.22650.010.7342.694026.92-0.714.05-9.238.4262.55464.50.041.489.87
21Q3 (7)15.612.438.933.81-7.075.254.59-16.242.000020.613.3650.992.9556.0814850.018.965.2759.626.01-4.7805.3513.5928.610008.4715.7123.1100038.010.00.00001.6-16.67-16.675.92351.91633.337.52132.82828.4-0.741.33-4.235.18825.0384.620.044.1410.42
21Q2 (6)15.248.325.324.120.2334.875.4810.2611.8400019.9416.5454.811.8975.0450.018.0119.9163.7327.327.0704.7123.6211.610007.3223.4410.9100038.010.00.00001.920.00.01.31325.86220.183.23141.04289.16-0.75-5.632.60.56143.41130.110.042.839.31
21Q1 (5)14.072.48-1.613.4136.9510.714.972.2611.1900017.1112.3433.461.08303.77296.3615.0213.7933.2725.515.503.8113.395.540005.932.6-27.8600038.010.00.000-100.01.920.0-15.42-0.5865.0688.761.34415.3891.43-0.71-9.234.05-1.2944.1678.140.041.16.89
20Q4 (4)13.73-4.190.02.49-31.220.04.868.00.0000.015.2311.580.0-0.53-2550.00.013.211.110.024.1800.03.36-19.230.0000.05.78-15.990.0000.038.010.00.0000.01.920.00.0-1.66-49.550.00.26-67.90.0-0.658.450.0-2.31-26.920.00.041.990.0

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