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)36.7424.58000.45-93.4800215.12551.8813.9206.9367.393.22-74.32007.0600.51-91.370.210.09.3215.2000.620.013.89014.510-1.65012.2400.02-79.86
2022 (9)29.491.761.506.932.950033.087.29-6.8404.14174.1712.5546.390.02100.0005.91-42.620.21200.08.097.44000.620.0-6.70-6.080-1.280-7.9800.1213.45
2021 (8)28.98-7.38005.19408.820017.62-73.08-4.701.51-1.958.57264.220.0100010.3-21.250.07-12.57.537.570.31-90.310.620.0-4.640-3.710-1.330-5.9700.11-2.86
2020 (7)31.29-5.872.95145.831.021357.140065.45-78.3-4.1301.54-81.922.35-16.71000013.085132.00.08-60.07.00.03.27.380.62-10.14-2.8900.93-85.17-1.090-3.9800.1139.49
2019 (6)33.2427.361.211900.00.0775.000301.61.822.2-14.068.52-10.52.82-12.100000.2556.250.2-13.047.00.02.989.560.6918.972.6-24.26.27-6.84-0.6201.98-27.740.0825.46
2018 (5)26.1-18.10.0100.04000296.2210.62.56-43.749.527.693.21-2.6300000.1600.23-4.177.00.02.7219.820.5820.833.43-29.716.73-11.8-0.6902.74-36.280.0620.5
2017 (4)31.879.59000000267.8422.444.5583.478.8433.533.309.070000000.24-11.117.00.02.2712.380.48300.04.8824.497.6326.12-0.5804.325.00.05105.23
2016 (3)29.083.45000000218.764.152.48-44.896.62-17.763.03-21.040000000.27800.07.00.02.0228.660.12500.03.92-27.546.05-13.45-0.4803.44-34.970.03331.75
2015 (2)28.1110.930.2500.2-23.0800210.0518.744.517.198.05-3.253.83-18.510000000.03-57.147.00.01.5731.930.020.05.4121.856.9923.94-0.1205.2918.610.01104.15
2014 (1)25.349.93000.260.000176.911.583.843.238.3223.264.7010.4700000.2-56.520.07-12.57.00.01.1946.910.020.04.449.95.6415.810.0204.4610.670.00-3.83
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)50.2-10.1623.6100-100.00.38-7.32-70.5400080.157.9920.490.83-71.77-68.569.023.9222.393.29-1.24-24.2100-100.07.07-4.3300.3921.88-70.00.254.1725.09.330.00.111.390.000.990.059.6811.738.01100.5114.116.57118.08-0.7524.2441.8610.9811.25140.790.034.94-66.42
24Q2 (19)55.8820.3852.800-100.00.41-2.38-76.700074.2224.8434.852.94-9.5430.678.6821.420.223.3312.47-48.7100-100.07.390.2700.32-23.81-79.490.2414.2920.09.330.00.111.39000.9959.6859.6810.86-36.64240.4413.24-25.45247.51-0.9939.26-4.219.87-36.36340.620.0318.67-61.66
24Q1 (18)46.4226.3522.7100-100.00.42-6.67-77.7800059.45-1.9680.593.25-59.88249.467.153.1722.852.96-8.15-69.2600-100.07.374.3900.42-17.65-90.210.210.00.09.330.110.430000.620.00.017.1423.4397.0517.7622.4444.85-1.631.21-68.0415.5126.72330.120.02-10.9-69.35
23Q4 (17)36.74-9.5324.580-100.0-100.00.45-65.12-93.4800060.64-8.84291.488.1206.82810.536.93-5.9767.393.22-25.71-74.320-100.0-100.07.06000.51-60.77-91.370.215.00.09.320.015.20000.620.00.013.89137.44307.3114.51124.27338.65-1.65-27.91-28.9112.24168.42253.380.02-69.74-79.86
23Q3 (16)40.6111.0564.750.10.001.29-26.7-61.1400066.5220.86750.642.6417.33243.487.372.08114.874.34-33.18-70.620.020.00.00001.3-16.67-88.960.20.0185.719.320.018.120000.620.00.05.8583.39202.636.4769.82227.36-1.29-35.79-10.264.56103.57166.380.0819.82-38.78
23Q2 (15)36.57-3.3345.470.1-80.001.76-6.88-53.6800055.0467.191201.182.25141.94205.147.2224.05365.816.49-32.59-24.860.020.0100.00001.56-63.64-86.840.2-4.76233.339.320.3220.260000.620.00.03.19155.29182.643.81173.98217.59-0.952.0612.042.24133.23145.340.07-5.14-47.81
23Q1 (14)37.8328.2831.950.5-66.6701.89-72.61-57.9100032.92112.52502.930.93181.58154.075.8240.58351.169.63-23.2730.810.020.00.00004.29-27.41-59.640.210.0250.09.2914.8321.7600-100.00.620.00.0-5.7713.889.13-5.1515.35.16-0.9724.2212.61-6.7415.549.650.07-41.44-26.93
22Q4 (13)29.4919.631.761.5006.9107.8332.9500015.4998.08170.33-1.1438.0411.634.1420.7174.1712.55-15.046.390.020.0100.00005.91-49.83-42.620.21200.0200.08.092.537.4400-100.00.620.00.0-6.7-17.54-44.4-6.08-19.69-63.88-1.28-9.43.76-7.98-16.16-33.670.12-8.0213.45
22Q3 (12)24.65-1.95-6.1700-100.03.32-12.63-43.820007.8284.87209.09-1.8414.02-14.293.43121.29214.6814.7670.92182.860.02100.0000011.78-0.5968.050.0716.670.07.891.816.1900-100.00.620.00.0-5.7-47.67-67.16-5.08-56.79-104.84-1.17-8.339.3-6.87-39.07-46.170.132.1530.8
22Q2 (11)25.14-12.31-8.6500-100.03.8-15.37-43.030004.23-22.5311.02-2.14-24.42-224.241.5520.1684.528.6417.34182.590.01-50.0000011.8511.4860.350.060.0-14.297.751.576.160-100.0-100.00.620.00.0-3.8639.2117.7-3.2440.33-272.41-1.082.74.42-4.9433.7815.120.1332.8233.26
22Q1 (10)28.67-1.07-4.8500-100.04.49-13.49177.160005.46-4.71-1.62-1.72-33.33-49.571.29-14.574.887.36-14.1358.540.02100.0000010.633.2-8.20.06-14.29-25.07.631.335.680.310.0-90.310.620.00.0-6.35-36.85-57.18-5.43-46.36-2368.18-1.1116.54-23.33-7.46-24.96-51.010.10-9.08-4.74
21Q4 (9)28.9810.32-7.380-100.0-100.05.19-12.18408.820005.73126.48-36.33-1.2919.88-74.321.5138.53-1.958.5764.24264.220.010000010.346.93-21.250.070.0-12.57.531.357.570.310.0-90.310.620.00.0-4.64-36.07-60.55-3.71-49.6-498.92-1.33-3.1-22.02-5.97-27.02-50.00.116.04-2.86
21Q3 (8)26.27-4.54-26.783.050.0-11.765.91-11.391131.250002.53-33.6-72.29-1.61-143.945.291.0929.76-43.235.2270.76247.170000007.01-5.14-48.570.070.0-63.167.431.786.140.31-90.31-90.310.620.00.0-3.4127.29-46.35-2.48-185.06-267.57-1.29-14.16-5.74-4.719.24-32.390.104.07-1.44
21Q2 (7)27.52-8.66-22.722.0-20.0-44.66.67311.735458.330003.81-31.3535.11-0.6642.6167.490.84-31.71-39.133.06-34.1700000007.39-36.18-17.890.07-12.5-63.167.31.114.293.20.00.00.620.00.0-4.69-16.09-644.44-0.87-295.45-127.27-1.13-25.564.24-5.82-17.81-221.550.10-5.050.13
21Q1 (6)30.13-3.7113.612.5-15.25-17.761.6258.821250.00005.55-38.33-87.53-1.15-55.41-428.571.23-20.13-76.164.6497.26000000011.58-11.472724.390.080.0-60.07.223.143.143.20.07.380.620.0-10.14-4.04-39.79-236.95-0.22-123.66-103.32-0.917.4335.71-4.94-24.12-418.710.10-7.2915.61
20Q4 (5)31.29-12.79-5.872.95-13.24145.831.02112.51357.140009.0-1.42-87.38-0.7456.47-234.551.54-19.79-81.922.3556.56000000013.08-4.045132.00.08-57.89-60.07.00.00.03.20.07.380.620.0-10.14-2.89-24.03-211.150.93-37.16-85.17-1.0910.66-75.81-3.98-12.11-301.010.117.5939.49
20Q3 (4)35.880.760.03.4-5.820.00.48300.00.0000.09.13223.760.0-1.716.260.01.9239.130.01.5000.0000.0000.013.6351.440.00.190.00.07.00.00.03.20.00.00.620.00.0-2.33-269.840.01.48-53.610.0-1.22-3.390.0-3.55-96.130.00.105.720.0

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