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)18.020.398.971.132.742944.440085.6111.854.6530.2533.022.1738.57-8.6610.97-19.933.8226.074.22-21.270030.750.06.435.932.09-37.86.3371.5414.8513.19-3.203.1395.620.000
2022 (9)17.9523.888.87-11.650.0900076.5418.143.5760.0932.3235.5742.2314.7613.730.733.0305.36-1.650030.750.06.073.583.3613.93.6968.4913.1219.27-2.0901.600.000
2021 (8)14.49-22.4710.04-30.57000064.7917.742.2385.8323.84-3.4436.80-17.9910.489.39005.45329.130030.750.05.862.092.95-12.22.19146.0711.010.22-3.360-1.1700.000
2020 (7)18.691.5214.46114.541.671.210055.03-10.511.2-47.1424.6911.3244.8724.389.5841.72001.27-56.80030.750.05.744.173.36145.260.89-66.679.984.5-2.950-2.0600.000
2019 (6)18.414.786.74-39.551.65-51.610061.49-14.982.2756.5522.18-22.0436.07-8.316.76-20.75002.94-35.950030.75-3.095.512.81.3702.67-29.559.554.26-3.360-0.6900.000
2018 (5)17.57-7.3311.15-17.223.4100072.320.721.45028.453.3439.342.68.53-20.53.13-0.954.59-42.620031.73-5.485.360.0003.7927.619.169.96-1.3702.4214.150.000
2017 (4)18.9612.5213.478318.75000071.818.21-2.98027.5318.9238.340.610.7329.93.16-0.948.000033.57-0.715.360.56002.97-50.428.33-26.41-0.8502.12-68.410.000
2016 (3)16.85-22.170.16-96.2319.7100060.74-17.730.3-43.423.15-2.4938.1118.538.2637.443.19-0.93000033.81-0.975.330.95005.994.3611.322.630.72-83.066.71-32.830.000
2015 (2)21.65-14.264.24-41.36000073.83-34.230.53-95.0523.74-37.4132.15-4.836.01-18.563.22-1.2319.282.230034.140.215.2825.42005.74-56.0511.03-36.134.2527.259.99-39.090.000
2014 (1)25.2599.927.2342.040000112.2617.0810.7191.5537.9310.9733.79-5.227.38-10.983.26-0.9118.8600034.072.624.219.640013.06177.2817.27101.753.343.0916.4106.290.000
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)24.496.914.5523.4317.44125.940-100.0-100.000026.3310.4911.052.3127.6233.5339.2511.8610.9742.628.672.4612.22.9512.133.8-0.78-1.559.0140.0258.5700030.750.00.06.910.07.473.20.053.116.1759.8425.6616.2816.5421.13-0.57-307.1431.335.650.5437.250.0000
24Q2 (19)22.913.9518.5219.95-1.7294.441.140.88-72.600023.8319.2114.951.8198.952.135.099.2811.8639.225.492.6911.8510.039.823.830.0-0.263.75-6.9534.4100030.750.00.06.917.477.473.253.1153.113.866.0421.013.9714.8819.3-0.1481.5895.673.7229.179400.00.0000
24Q1 (18)22.0422.3116.020.3126.31128.861.13-58.76-71.1700019.99-8.893.950.91-33.09145.9532.11-2.7612.1237.18-3.611.5910.77-1.82-8.343.830.2626.824.03-4.531.2700030.750.00.06.430.05.932.090.0-37.83.64-42.5237.0412.16-18.1115.59-0.7676.2560.422.88-7.99442.860.0000
23Q4 (17)18.02-15.720.398.97-13.51.132.74-39.252944.4400021.94-7.472.721.36-21.39-1.4533.02-6.642.1738.57-7.28-8.6510.970.83-19.933.82-1.0426.074.2268.13-21.2700030.750.00.06.430.05.932.090.0-37.86.3328.9271.5414.8510.4913.19-3.2-285.54-53.113.13-23.2895.620.0000
23Q3 (16)21.3810.6143.4910.371.0738.824.518.41000023.7114.3813.881.7345.3894.3835.3712.7510.8841.608.92-7.0410.880.83-15.333.860.5226.972.51-10.04-53.9400030.750.00.06.430.05.932.090.0-37.84.9153.92115.3513.4414.7714.77-0.8374.327.834.0810300.0261.060.0000
23Q2 (15)19.331.7411.5410.2615.67-0.484.166.12000020.737.823.031.19221.6260.8131.379.5316.9638.194.36-5.2110.79-8.17-8.793.8427.1525.92.79-9.12-48.8100030.750.00.06.435.935.932.09-37.8-37.83.19195.37129.511.7111.318.23-3.23-68.23-59.11-0.0495.2493.750.0000
23Q1 (14)19.05.8513.578.870.0-23.733.924255.56000019.23-9.979.760.37-73.19-35.0928.64-11.3911.0536.60-13.32-6.0811.75-14.2310.433.02-0.3303.07-42.72-43.6700030.750.00.06.070.03.583.360.013.91.08-70.73-14.9610.52-19.824.37-1.928.13-41.18-0.84-152.5-833.330.0000
22Q4 (13)17.9520.4723.888.8718.74-11.650.090000021.362.5932.671.3855.06160.3832.321.3235.5742.22-5.6514.7413.76.6130.733.03-0.3305.36-1.65-1.6500030.750.00.06.070.03.583.360.013.93.6961.8468.4913.1212.0419.27-2.09-81.7437.81.641.59236.750.0000
22Q3 (12)14.9-14.02-14.427.47-27.55-39.5600-100.000020.8223.5629.320.8920.279.8831.918.9434.644.7511.0725.3712.858.6229.153.04-0.3305.450.0172.500030.750.00.06.070.03.583.360.013.92.2864.0333.3311.718.2311.31-1.1543.3570.131.13276.56152.80.0000
22Q2 (11)17.333.599.4110.31-11.35-1.8100-100.000016.85-3.822.310.7429.8251.0226.823.9915.5540.293.414.1111.8311.1825.193.05005.450.0125.2100030.750.00.06.073.585.753.3613.90.01.399.45124.1910.827.3411.43-2.03-49.2644.54-0.64-611.1178.950.0000
22Q1 (10)16.7315.467.0411.6315.848.2900-100.000017.528.828.680.577.5542.525.798.186.9238.965.89-3.310.641.5312.240005.450.091.900030.750.00.05.860.02.092.950.0-12.21.27-42.01958.3310.08-8.369.33-1.3659.5257.5-0.0992.3197.080.0000
21Q4 (9)14.49-16.77-22.4710.04-18.77-30.570-100.0-100.000016.10.0-9.090.53-34.57-1.8523.840.59-3.4436.803.09-18.010.485.339.390005.45172.5329.1300030.750.00.05.860.02.092.950.0-12.22.1928.07146.0711.04.5610.22-3.3612.73-13.9-1.1745.3343.20.0000
21Q3 (8)17.419.91-2.7912.3617.7116.821.680.00.600016.1-2.254.270.8165.319.4623.72.1124.6735.691.1-1.889.955.296.080002.0-17.3619.0500030.750.00.05.862.092.092.95-12.2-12.21.71175.81388.5710.528.3411.44-3.85-5.19-1.32-2.1429.6137.970.0000
21Q2 (7)15.841.34-25.2510.5-2.2320.271.680.01.200016.472.1755.520.4922.5406.2523.21-3.7748.0235.31-12.3809.45-0.3232.350002.42-14.7915.2400030.750.00.05.740.00.03.360.00.00.62416.67258.979.715.3111.48-3.66-14.3720.61-3.041.339.20.0000
21Q1 (6)15.63-16.37-28.9210.74-25.7324.161.680.61.200016.12-8.9842.910.4-25.93400.024.12-2.3132.2440.29-10.2109.48-1.0424.250002.84123.6212.700030.750.00.05.740.04.173.360.0145.260.12-86.52-93.979.22-7.623.95-3.2-8.4711.85-3.08-49.51-87.80.0000
20Q4 (5)18.694.361.5214.4636.67114.541.670.01.2100017.7114.718.460.54-27.03-25.024.6929.8811.3244.8723.3609.582.1341.720001.27-24.4-56.800030.750.00.05.740.04.173.360.0145.260.89154.29-66.679.985.724.5-2.9522.3712.2-2.0640.29-198.550.0000
20Q3 (4)17.91-15.480.010.5821.190.01.670.60.0000.015.4445.80.00.74562.50.019.0121.240.036.3800.09.3831.370.0000.01.68-20.00.0000.030.750.00.05.740.00.03.360.00.00.35189.740.09.448.380.0-3.817.570.0-3.4531.00.00.0000.0

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