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)230.43-10.590000001978.728.1567.93-9.82233.615.5311.816.83368.5810.370.3914.71000084.490.097.818.348.7724.75334.34.23440.895.47-4.690329.615.660.000
2023 (9)257.73-6.190000001829.661.4275.33-24.39202.196.3811.054.9333.9514.00.34-64.58000084.490.090.2812.447.03-22.06320.733.74418.044.91-8.770311.963.250.000
2022 (8)274.7516.150000001804.11-10.699.63-41.12190.06-35.9710.53-28.38292.95-22.790.96-34.25000084.490.080.2926.79.0233.83309.17-2.53398.482.89-7.030302.14-1.950.000
2021 (7)236.5527.2720.0-33.3300002018.137.75169.21112.58296.8335.0414.71-1.97379.438.051.46-29.81000084.490.063.3714.376.74-15.22317.1853.78387.2943.64-9.020308.1654.450.000
2020 (6)185.8673.5530.0100.00.141300.0001465.0321.5979.642.47219.8127.415.004.78274.8321.992.08-30.9000084.490.055.4111.27.9557.11206.2620.86269.6219.54-6.740199.5222.620.000
2019 (5)107.0921.4715.0-50.00.010.0001204.911.6655.87-7.52172.537.3314.325.58225.282.153.01-11.730.15-6.250084.490.049.8313.825.0619.91170.666.82225.558.56-7.950162.715.170.000
2018 (4)88.16-12.0930.000.010.0001185.2711.3860.4122.36160.756.413.56-4.47220.5335.123.410.890.16-5.880084.490.043.7812.694.228.48159.7711.91207.7712.0-5.060154.7111.660.000
2017 (3)100.28-18.26000.010.0001064.24.1449.371.0151.087.0514.202.8163.21-1.213.38-2.030.17-10.530084.490.038.8514.43.890.0142.7711.4185.5111.74-4.220138.5510.080.000
2016 (2)122.686.05000.010001021.9119.8148.8831.89141.1316.5313.81-2.74165.2110.373.45-6.250.1946.150084.490.033.9612.263.890.0128.1622.89166.0219.93-2.30125.8614.850.000
2015 (1)115.6815.666.0-71.950000852.950.4637.0622.96121.11-3.6614.20-4.1149.69-3.753.68-9.140.13-18.750084.490.030.2511.053.890.0104.298.87138.439.065.312.53109.599.040.000
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)230.432.98-10.590-100.00000000514.87-1.154.744.61-73.38-37.7233.6-15.015.5311.81-16.06.83368.58-13.4310.370.392.6314.7100000084.490.00.097.810.08.348.770.024.75334.31.574.23440.891.185.47-4.69-57.9146.52329.611.055.660.0000
24Q3 (19)223.7622.413.1536.020.020.0000000520.8711.66.4817.32-17.8-26.3274.8113.185.8514.0511.34-5.48425.781.2417.790.3826.672.700000084.490.00.097.810.08.348.770.024.75329.145.555.04435.734.146.11-2.9741.4252.71326.176.336.220.0000
24Q2 (18)182.81-10.36110.4230.000000000466.72-2.0113.0321.07-15.456.47242.810.1414.0112.62-2.66-2.66420.5813.527.240.3-6.25-28.5700000084.490.00.097.818.348.348.7724.7524.75311.823.937.58418.415.38.07-5.0717.1647.13306.754.379.450.0000
24Q1 (17)203.93-20.8742.12000000000476.27-3.119.2324.92236.761.14242.4719.929.1312.9717.34-0.22370.5610.9627.660.32-5.88-63.6400000084.490.00.090.280.012.447.030.0-22.06300.03-6.457.9397.34-4.958.16-6.1230.227.55293.91-5.798.280.0000
23Q4 (16)257.7330.33-6.190-100.00000000491.550.4820.517.4-68.5135.78202.19-22.126.3811.05-25.684.9333.95-7.6114.00.34-8.11-64.5800000084.490.00.090.280.012.447.030.0-22.06320.732.363.74418.041.84.91-8.77-39.65-24.75311.961.63.250.0000
23Q3 (15)197.75127.619.6130.000000000489.1818.4726.8423.518.7546.05259.6221.935.1814.8714.6850.9361.479.3617.880.37-11.9-66.3600000084.490.00.090.280.012.447.030.0-22.06313.348.13.26410.656.074.56-6.2834.52-6.26307.069.563.20.0000
23Q2 (14)86.88-39.45-39.000-100.0000000412.92-5.3-14.019.79-19.68-34.94212.97-4.15-23.1412.97-0.23-2.42330.5313.87-14.030.42-52.27-65.000000084.490.00.090.2812.4412.447.03-22.06-22.06289.854.240.87387.165.392.78-9.59-44.86-40.62280.263.25-0.10.0000
23Q1 (13)143.49-47.776.38000000000436.016.89-17.7924.64352.11-48.31222.1916.91-30.0813.0023.36-15.41290.26-0.92-37.690.88-8.33-22.8100000084.490.00.080.290.026.79.020.033.83278.06-10.060.7367.37-7.816.1-6.625.83-19.06271.44-10.160.320.0000
22Q4 (12)274.7552.2816.1500-100.0000000407.95.77-26.215.45-66.13-85.96190.06-1.04-35.9710.536.91-28.38292.95-4.46-22.790.96-12.73-34.2500000084.490.00.080.290.026.79.020.033.83309.171.88-2.53398.481.462.89-7.03-18.9522.06302.141.55-1.950.0000
22Q3 (11)180.4226.6853.550-100.0-100.0000000385.66-19.68-26.1316.09-47.11-64.0192.05-30.69-39.089.85-25.84-41.1306.63-20.25-13.21.1-8.33-31.2500000084.490.00.080.290.026.79.020.033.83303.455.69.01392.754.2712.7-5.9113.3437.92297.546.0610.670.0000
22Q2 (10)142.425.598.7835.9600000000480.16-9.473.6630.42-36.19-30.88277.1-12.8-1.213.29-13.51-16.15384.47-17.4618.991.25.26-30.6400000084.490.00.080.2926.726.79.0233.8333.83287.364.0722.98376.678.7923.99-6.82-22.6622.85280.543.6824.780.0000
22Q1 (9)134.88-42.98-1.860-100.0000-100.0000530.39-4.0510.4947.6722.8314.32317.797.0617.7715.364.46-5.48465.822.7777.621.14-21.92-39.0400000084.490.00.063.370.014.376.740.0-15.22276.13-12.9411.36346.25-10.611.22-5.5638.3629.89270.57-12.212.720.0000
21Q4 (8)236.55101.3227.2720.0-33.33-33.3300-100.0000552.765.8831.938.81-13.1694.73296.83-5.8435.0414.71-12.08-1.97379.47.438.051.46-8.75-29.8100000084.490.00.063.370.014.376.740.0-15.22317.1813.9453.78387.2911.1443.64-9.025.25-33.83308.1614.6254.450.0000
21Q3 (7)117.5-10.25-3.6430.000.000-100.0000522.0712.728.144.691.5570.9315.2412.437.7316.735.570353.259.3339.241.6-7.51-24.5300000084.490.00.063.370.014.376.740.0-15.22278.3719.1349.36348.4814.7139.54-9.52-7.69-7.69268.8519.5851.440.0000
21Q2 (6)130.92-4.74-2.2500-100.00-100.00000463.22-3.5131.0844.015.54109.37280.463.9429.1415.85-2.510323.123.2151.21.73-7.49-18.7800000084.490.00.063.3714.3714.376.74-15.22-15.22233.67-5.7645.83303.79-2.4235.88-8.84-11.4811.07224.83-6.3349.60.0000
21Q1 (5)137.43-26.0625.420-100.0-100.00.140.01300.0000480.0514.5568.4141.7109.23233.33269.8322.7666.2216.258.340262.24-4.5827.471.87-10.1-31.000-100.000084.490.00.055.410.011.27.950.057.11247.9620.2235.38311.3115.4630.78-7.93-17.6611.1240.0320.337.760.0000
20Q4 (4)185.8652.420.030.00.00.00.14-6.670.0000.0419.062.820.019.93-23.790.0219.81-3.960.015.0000.0274.838.330.02.08-1.890.0000.0000.084.490.00.055.410.00.07.950.00.0206.2610.670.0269.627.960.0-6.7423.760.0199.5212.390.00.0000.0

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