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)3.85143.67000.395.410018.221.11-0.1602.58-36.4514.16-37.154.85-40.93006.4534.10.160.010.16-3.790.140.000-1.530-1.390-0.170-1.700.000
2022 (9)1.58-18.561.13-77.840.371133.330018.021.921.2900.04.0650.3722.5347.538.2115.8004.811750.00.16220.010.560.00.140.00.170.0-0.840-0.530-0.210-1.0500.000
2021 (8)1.94-8.925.15.150.030.00017.68-0.340.1202.77.5715.277.937.09-2.74000.26-3.70.05-37.510.560.00.140.00.170.0-2.040-1.730-0.220-2.2600.000
2020 (7)2.1365.124.8520.950.0300017.7412.56-0.9502.51-17.1614.15-26.417.2925.26000.2700.0860.010.560.00.140.00.170.0-2.160-1.850-0.190-2.3500.000
2019 (6)1.2959.264.011504.0000015.7630.46-0.2703.0374.1419.2333.485.8273.2100000.05400.010.560.00.140.00.170.0-1.210-0.90-0.150-1.3600.000
2018 (5)0.81-79.070.250000012.08-21.41-0.9901.7412.2614.4042.833.3650.6700000.01-80.010.560.00.1416.670.17112.5-0.920-0.610-0.170-1.0900.000
2017 (4)3.87-28.9900000015.37-0.580.13-75.471.55-33.4810.08-33.092.2342.9500000.05-16.6710.5623.650.1271.430.080.00.15-69.390.35-46.15-0.170-0.0200.000
2016 (3)5.45127.081.0531.25000015.46-4.980.53112.02.33-19.6615.07-15.451.56-32.17002.922.10.06200.08.540.00.0740.00.0800.49104.170.65124.14-0.0800.41156.250.000
2015 (2)2.49.590.8-67.21000016.27-0.370.25-47.922.9-7.9417.82-7.62.35.5002.8600.02-60.08.540.00.050000.24-51.020.29-40.82-0.0800.16-67.350.000
2014 (1)2.1912.312.44-25.38000016.335.90.4803.15-11.0219.29-15.982.18-1.800000.05-37.58.54-36.7900000.4900.490000.4900.000
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
24Q2 (20)4.59-4.1874.520000.40.033.330003.254.5-17.93-0.17-342.8659.522.1266.93-7.4213.0574.223.44.41-5.16-39.590005.66-11.01-9.150.13-7.14-31.5810.160.00.00.140.00.0000-1.63-12.416.32-1.49-12.887.45-0.170.019.05-1.8-11.117.690.0000
24Q1 (19)4.7924.4244.7100-100.00.42.5621.210003.11-36.01-28.830.07130.4375.01.27-50.78-35.867.49-47.12-31.364.65-4.12-43.70006.36-1.434.180.14-12.5-33.3310.160.0-3.790.140.00.0000-1.455.23-133.87-1.325.04-169.39-0.170.019.05-1.624.71-95.180.0000
23Q4 (18)3.851.32143.6700-100.00.39-2.55.410004.86-3.38-15.77-0.23-150.0-162.162.58-5.84-36.4514.16-1.14-37.124.85-16.23-40.930006.4510.2634.10.16-11.110.010.160.0-3.790.140.00.000-100.0-1.53-16.79-82.14-1.39-18.8-162.26-0.1719.0519.05-1.7-11.84-61.90.0000
23Q3 (17)3.844.49158.500-100.00.433.330.00005.0327.0224.20.46209.52-9.82.7419.65-13.2914.3213.52-21.865.79-20.68-26.520005.85-6.119.880.18-5.26260.010.160.0-3.790.140.00.000-100.0-1.3124.71-8.26-1.1727.33-30.0-0.210.08.7-1.5222.05-5.560.0000
23Q2 (16)2.63-20.5419.00-100.0-100.00.3-9.09-26.830003.96-9.380.0-0.42-1150.0-4300.02.2915.66-5.7612.6215.66-8.627.3-11.625.490006.2331.4325.350.19-9.52280.010.16-3.79-3.790.140.00.000-100.0-1.74-180.65-1.16-1.61-228.57-14.18-0.210.08.7-1.95-134.940.00.0000
23Q1 (15)3.31109.4957.621.8361.95-62.350.33-10.81106.250004.37-24.262.820.04-89.19-87.11.98-51.23-17.510.91-51.55-20.58.260.6115.040004.74-1.461429.030.2131.25320.010.560.00.00.140.00.00-100.0-100.0-0.6226.1964.16-0.497.5565.49-0.210.04.55-0.8320.9557.440.0000
22Q4 (14)1.587.48-18.561.1373.85-77.840.37-7.51133.330005.7742.4715.860.37-27.4568.184.0628.4850.3722.5222.8547.458.214.1915.80004.81-1.431750.00.16220.0220.010.560.00.00.140.00.00.170.00.0-0.8430.5858.82-0.5341.1169.36-0.218.74.55-1.0527.0853.540.0000
22Q3 (13)1.47-33.4833.640.65140.74-86.730.4-2.441233.330004.052.27-8.160.515000.0325.03.1630.0439.2118.3332.7645.677.8813.874.790004.88-1.811776.920.050.00.010.560.00.00.140.00.00.170.00.0-1.2129.6546.46-0.936.1753.85-0.230.04.17-1.4426.1542.40.0000
22Q2 (12)2.215.24169.510.27-94.44-94.550.41156.251266.670003.96-6.822.860.01-96.77-83.332.431.25-5.8113.810.62-0.416.92-3.62-14.670004.971503.231740.740.050.0-16.6710.560.00.00.140.00.00.170.00.0-1.720.5827.43-1.410.731.55-0.23-4.550.0-1.950.025.00.0000
22Q1 (11)2.18.2515.384.86-4.71-3.190.16433.33433.330004.25-14.66-4.280.3140.91214.812.4-11.1125.013.72-10.1530.367.181.27-7.950000.3119.2310.710.050.0-28.5710.560.00.00.140.00.00.170.00.0-1.7315.228.81-1.4217.9233.02-0.220.0-4.76-1.9513.7226.140.0000
21Q4 (10)1.9476.36-8.925.14.085.150.030.00.00004.9812.93-6.740.2283.331000.02.718.947.5715.2721.367.937.09-5.72-2.740000.260.0-3.70.050.0-37.510.560.00.00.140.00.00.170.00.0-2.049.735.56-1.7311.286.49-0.228.33-15.79-2.269.63.830.0000
21Q3 (9)1.134.15-47.374.9-1.010.620.030.000004.4114.55-11.450.12100.00.02.27-12.02-12.3612.58-9.24-15.667.52-7.270.270000.26-3.700.05-16.67-44.4410.560.00.00.140.00.00.170.00.0-2.264.64-3.67-1.955.34-4.28-0.24-4.35-20.0-2.53.85-5.040.0000
21Q2 (8)0.82-54.95-46.754.95-1.391.230.030.000003.85-13.2910.630.06122.22105.52.5834.38-3.3713.8631.7-12.258.113.9714.060000.27-3.5700.06-14.29-33.3310.560.00.00.140.00.00.170.00.0-2.372.47-3.04-2.062.83-3.52-0.23-9.52-64.29-2.61.52-6.560.0000
21Q1 (7)1.82-14.5583.845.023.5116.740.030.000004.44-16.8512.69-0.27-1450.0-2800.01.92-23.51-48.1110.53-25.607.87.030.00000.283.700.07-12.50.010.560.00.00.140.00.00.170.00.0-2.43-12.5-100.83-2.12-14.59-135.56-0.21-10.53-31.25-2.64-12.34-92.70.0000
20Q4 (6)2.131.9165.124.85-0.4120.950.03000005.347.237.660.02-83.33-83.332.51-3.09-17.1614.15-5.1607.29-2.825.260000.27000.08-11.1160.010.560.00.00.140.00.00.170.00.0-2.160.92-78.51-1.851.07-105.56-0.195.0-26.67-2.351.26-72.790.0000
20Q3 (5)2.0935.71161.254.87-0.4118.780000004.9843.110.180.12111.01-25.02.59-3.024.5214.92-5.5707.55.4935.380000000.090.050.010.560.00.00.140.00.00.170.00.0-2.185.22-67.69-1.876.03-88.89-0.2-42.864.76-2.382.46-57.620.0000
20Q2 (4)1.5455.560.04.8913.720.0000.0000.03.48-11.680.0-1.09-11000.00.02.67-27.840.015.8000.07.1118.50.0000.0000.00.0928.570.010.560.00.00.140.00.00.170.00.0-2.3-90.080.0-1.99-121.110.0-0.1412.50.0-2.44-78.10.00.0000.0

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