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)12.95-4.150.50.0000017.1-1.440.12-78.181.530.668.952.136.62-28.280.36-2.7002.3-6.534.340.00.3124.00.28-65.851.7413.732.32-10.77-0.501.2418.10.04278.48
2022 (9)13.51-6.570.50.0000017.35-5.810.55-71.941.52-25.498.76-20.99.2340.490.372.78002.46-0.8134.340.00.251150.00.82382.351.53-19.472.624.4-0.4801.05-9.480.0126.01
2021 (8)14.46-16.460.566.67000018.425.621.96237.932.04-15.011.07-19.526.5728.570.360.0002.48-6.0634.340.00.0200.17325.01.91800.02.091293.33-0.7401.1600.0116.24
2020 (7)17.3123.640.3-88.1000017.44-45.070.581350.02.4-71.2913.76-47.745.11-24.630.36-2.7002.64-7.3734.340.0000.0400.1150.00.15275.0-0.550-0.4500.01-78.27
2019 (6)14.0-8.622.52869.23000031.75-24.490.0408.3635.2826.3379.166.78-28.710.37-7.5002.852490.9134.340.000000.0400.040-1.080-1.0400.030
2018 (5)15.32-16.150.26-84.71000042.05-11.68-1.3606.18-51.9114.70-45.559.5173.540.4-9.09000.11-21.4334.341.180000-0.520-0.520-0.810-1.3300.000
2017 (4)18.27-3.381.7-39.07000047.6113.65-1.5012.85-16.0726.99-26.155.48-15.690.440000.1427.2733.94-2.530000-1.50-1.50-0.080-1.5800.000
2016 (3)18.91-12.092.791295.0000041.89-16.67-0.99015.3142.8236.5571.396.527.700000.1137.534.82-0.030.790.000-1.690-0.8901.89-10.850.2-86.010.000
2015 (2)21.51-11.30.2-93.33000050.27-25.72-2.13010.72-33.8721.32-10.965.09-28.7100000.08-52.9434.83-0.060.790.000-0.6900.1-95.542.1266.931.43-0.69-0.010
2014 (1)24.2564.523.0-67.43000067.68-58.56-2.47016.21-67.7923.95-22.267.14-15.500000.170.034.85-0.540.79139.391.28-40.470.17-96.342.24-68.581.2701.44-53.55-0.010
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)9.77-20.11-36.480.50.0-50.00000003.99-6.34-12.31-0.07-800.0-170.01.74-6.95-2.2510.22-3.89-3.686.919.16-7.250.37-2.630.00002.14-2.28-6.9634.340.00.00.336.456.450.24-14.29-14.291.34-4.29-28.721.91-3.54-22.670.05-79.17112.21.39-15.24-5.440.04-4.58161.8
24Q2 (19)12.238.81-19.650.50.00.00000004.26-3.847.30.01-95.65-91.671.87-21.760.010.63-23.05-6.996.330.48-19.670.382.75.560002.19-2.23-7.234.340.00.00.310.019.230.280.0-41.671.4-28.93-15.661.98-22.35-17.50.242500.0185.711.64-16.3318.840.04-6.01232.7
24Q1 (18)11.24-13.2-21.070.50.00.00000004.431.844.730.23675.0428.572.3956.2151.2713.8254.451.76.3-4.83-27.250.372.780.00002.24-2.61-7.0534.340.00.00.310.024.00.280.0-65.851.9713.224.232.559.91-13.85-0.0198.097.961.9658.0640.00.04-1.85265.84
23Q4 (17)12.95-15.8-4.150.5-50.00.00000004.35-4.47.94-0.04-140.084.01.53-14.040.668.95-15.652.076.62-11.14-28.280.36-2.7-2.70002.30.0-6.534.340.00.00.310.024.00.280.0-65.851.74-7.4513.732.32-6.07-10.77-0.5-21.95-4.171.24-15.6518.10.04197.41278.48
23Q3 (16)15.381.053.781.0100.0100.00000004.5514.6110.170.1-16.67-73.681.78-4.814.0910.61-7.214.957.45-5.46-19.110.372.780.00002.3-2.54-1.7134.340.00.00.3119.2324.00.28-41.67-65.851.8813.252.732.472.92-14.53-0.41-46.4334.921.476.5222.50.0121.2759.29
23Q2 (15)15.226.886.580.50.00.00000003.97-6.15-19.960.12271.43-68.421.8718.353.3111.4325.5221.697.88-9.01-3.550.36-2.7-2.70002.36-2.07-0.8434.340.00.00.264.023.810.48-41.46-35.141.66-12.175.732.4-18.92-4.38-0.2842.8665.851.38-1.4384.00.013.3533.51
23Q1 (14)14.245.418.270.50.00.00000004.234.960.24-0.0772.0-275.01.583.95-11.249.113.89-4.338.66-6.1818.960.370.00.00002.41-2.03-0.8234.340.00.00.250.01150.00.820.0382.351.8923.53-2.582.9613.8538.97-0.49-2.0827.941.433.3311.110.011.5428.34
22Q4 (13)13.51-8.84-6.570.50.00.00000004.03-2.42-22.8-0.25-165.79-114.291.52-11.11-25.498.77-5.01-20.859.230.2240.490.370.02.780002.465.13-0.8134.340.00.00.250.01150.00.820.0382.351.53-16.39-19.472.6-10.0324.4-0.4823.8135.141.05-12.5-9.480.0125.1726.01
22Q3 (12)14.823.7815.60.50.066.670000004.13-16.73-15.20.380.0137.51.71-5.52-23.329.23-1.75-25.889.2112.7356.90.370.05.710002.34-1.68-6.434.340.00.00.2519.051150.00.8210.81382.351.8316.56916.672.8915.14681.08-0.6323.1735.051.260.0251.90.011.647.8
22Q2 (11)14.2818.67.210.50.066.670000004.9617.5412.980.38850.01800.01.811.69-18.839.39-1.32-28.738.1712.2344.090.370.02.780002.38-2.06-6.334.340.00.00.21950.000.74335.291750.01.57-19.07946.672.5117.841221.05-0.82-20.59-1.230.75-40.48213.640.01-0.6610.01
22Q1 (10)12.04-16.74-21.820.50.066.670000004.22-19.167.110.04-97.71100.01.78-12.75-2.739.52-14.05-14.027.2810.8139.460.372.782.780002.43-2.02-6.1834.340.00.00.020.000.170.0325.01.942.111516.672.131.911231.25-0.688.11-23.641.268.62393.020.01-0.311.46
21Q4 (9)14.4612.79-16.460.566.6766.670000005.227.1910.831.75993.75118.752.04-8.52-15.011.07-11.05-19.526.5711.9328.570.362.860.00002.48-0.8-6.0634.340.00.00.020.000.170.0325.01.9955.561800.02.09464.861293.33-0.7423.71-34.551.16246.84357.780.017.0916.24
21Q3 (8)12.82-3.75-5.390.30.00.00000004.8710.9325.520.16700.0220.02.230.0-55.2212.45-5.53-50.525.873.531.560.35-2.78-2.780002.5-1.57-6.7234.340.00.00.02000.17325.0325.00.1820.0124.660.3794.74154.41-0.97-19.75-61.67-0.79-19.740.60.013.72-5.51
21Q2 (7)13.32-13.510.680.30.00.00000004.3911.429.750.020.0-87.52.2321.86-52.6513.1819.0505.678.62-9.280.360.02.860002.54-1.93-5.5834.340.00.00000.040.00.00.1525.0120.00.1918.75126.76-0.81-47.27-145.45-0.66-53.4938.890.010.6511.54
21Q1 (6)15.4-11.0321.550.30.0-84.460000003.94-16.35-18.760.02-97.5104.651.83-23.75-76.211.07-19.5505.222.15-13.720.360.00.00002.59-1.89-5.4734.340.00.00000.040.000.1220.0131.580.166.67142.11-0.550.052.17-0.434.4471.90.013.97-77.36
20Q4 (5)17.3127.7523.640.30.0-88.10000004.7121.39-33.290.81500.0515.382.4-51.81-71.2913.76-45.3105.11-11.59-24.630.360.0-2.70002.64-1.49-6.0534.340.00.00000.040.000.1113.7150.00.15122.06275.0-0.558.3349.07-0.4566.1756.730.01-12.95-77.52
20Q3 (4)13.552.420.00.30.00.0000.0000.03.88-3.00.00.05-68.750.04.985.730.025.1600.05.78-7.520.00.362.860.0000.02.68-0.370.034.340.00.0000.00.040.00.0-0.732.670.0-0.684.230.0-0.6-81.820.0-1.33-23.150.00.0122.440.0

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