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)10.632.172.015.610.02-92.590068.3736.362.61-25.01.27-24.851.86-44.89000000003.60.00.7760.42004.1342.914.945.4004.1342.910.000
2023 (9)8.0277.431.73179.030.2712.50050.14796.963.4801.69252.083.37-60.7500000.32-40.74003.60.00.480.0002.8903.370002.8900.000
2022 (8)4.5236.140.6200.2420.0005.59176.73-0.6400.48128.578.59-17.400000.54-30.77003.612.50.480.000-0.580-0.11000-0.5800.000
2021 (7)3.32-8.79000.2900.0002.02-79.7-0.5200.21-38.2410.40204.2400000.78116.670.01-66.673.20.00.480.0000.06-89.830.54-49.06000.06-89.830.000
2020 (6)3.64-26.46000.020009.95-80.72-0.3900.34-87.413.42-34.700000.3600.03-25.03.213.480.4814.29000.59-54.261.06-38.01000.59-54.260.000
2019 (5)4.959.030.4-55.56000051.6-0.580.5778.122.72.665.233.260000000.0433.332.820.00.427.69001.2931.631.7124.82001.2931.630.000
2018 (4)4.5411.550.90000051.92.250.32-49.212.638.235.075.850000000.030.02.820.00.3918.18000.98-6.671.370.0000.98-6.670.000
2017 (3)4.0726.0100000050.76-4.780.6302.4340.464.7947.520000000.03-40.02.820.710.330.0001.05150.01.3782.67001.05150.00.000
2016 (2)3.23-41.9100000053.319.76-0.7201.73-41.163.25-46.390000000.05150.02.80.360.3350.0000.42-76.140.75-61.93000.42-76.140.000
2015 (1)5.5693.061.65122.97000048.57-4.581.1168.182.94-12.246.05-8.030000000.02-33.332.7923.450.2246.67001.7643.091.9742.75001.7643.090.000
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)10.62.4232.172.0-25.9315.610.02-92.59-92.5900016.11-1.29-6.010.2728.57-69.321.27-30.6-24.851.86-29.56-44.890000000-100.0-100.00003.60.00.00.770.060.420004.136.9942.914.95.8345.40004.136.9942.910.0000
24Q3 (19)10.3530.6870.232.710.229.810.278.08.000016.32-3.9414.370.2116.67-77.421.839.58-35.792.646.34-66.540000000.11-45.0-69.440003.60.00.00.770.060.420003.865.7592.044.634.7585.940003.865.7592.040.0000
24Q2 (18)7.92-14.1935.382.45-9.9361.180.25127.270.000016.99-10.3450.090.18-90.77-80.851.6713.61-6.72.484.04-68.080000000.2-51.22-51.220003.60.00.00.7760.4260.420003.65-24.59237.964.42-16.92183.330003.65-24.59237.960.0000
24Q1 (17)9.2315.0991.892.7257.2358.140.11-59.26-54.1700018.9510.56155.741.95121.59167.121.47-13.0220.492.38-29.29-75.850000000.4128.12-14.580003.60.00.00.480.00.00004.8467.473357.145.3257.86758.060004.8467.473357.140.0000
23Q4 (16)8.0231.9177.431.73-16.83179.030.278.012.500017.1420.11442.410.88-5.381860.01.69-40.7252.083.37-57.24-60.680000000.32-11.11-40.740003.60.00.00.480.00.00002.8943.78598.283.3735.343163.640002.8943.78598.280.0000
23Q3 (15)6.083.9372.242.0836.8473.330.250.04.1700014.2726.061140.870.93-1.06720.02.8559.22519.577.881.45-47.910000000.36-12.2-40.00003.60.012.50.480.00.00002.0186.11472.222.4959.624250.00002.0186.11472.220.0000
23Q2 (14)5.8521.6274.631.52-11.6352.00.254.174.1700011.3252.771668.750.9428.77508.71.7946.721093.337.77-21.295.140000000.41-14.58-37.880003.60.012.50.480.00.00001.08671.43384.211.56151.611460.00001.08671.43384.210.0000
23Q1 (13)4.816.4248.01.72177.4200.240.04.350007.41134.491040.00.731560.0447.621.22154.17335.719.8715.16-26.320000000.48-11.11-33.3300-100.03.60.012.50.480.00.00000.14124.14193.330.62663.6487.880000.14124.14193.330.0000
22Q4 (12)4.5228.0536.140.62-48.3300.240.020.00003.16174.78426.67-0.0566.6754.550.484.35128.578.57-43.35-17.550000000.54-10.0-30.7700-100.03.612.512.50.480.00.0000-0.58-7.41-1066.67-0.11-83.33-120.37000-0.58-7.41-1066.670.0000
22Q3 (11)3.535.373.221.220.000.240.041.180001.1579.69721.43-0.1534.7816.670.46206.67557.1415.13104.78518.230000000.6-9.09-26.8300-100.03.20.00.00.480.00.0000-0.54-42.11-417.65-0.06-160.0-109.23000-0.54-42.11-417.650.0000
22Q2 (10)3.353.085.351.0000.244.35118.180000.64-1.54-8.57-0.23-9.52-187.50.15-46.43-48.287.39-44.85-5.470000000.66-8.33-25.00-100.0-100.03.20.00.00.480.00.0000-0.38-153.33-208.570.1-69.7-87.95000-0.38-153.33-208.570.0000
22Q1 (9)3.25-2.11-9.970000.2315.0283.330000.658.3312.07-0.21-90.91-40.00.2833.3347.3713.4028.87128.460000000.72-7.6922.030.010.0-50.03.20.00.00.480.00.0000-0.15-350.0-134.880.33-38.89-63.74000-0.15-350.0-134.880.0000
21Q4 (8)3.32-2.92-8.790000.217.65900.00000.6328.57-58.33-0.1138.89-210.00.21200.0-38.2410.40324.75204.240000000.78-4.88116.670.010.0-66.673.20.00.00.480.00.00000.06-64.71-89.830.54-16.92-49.060000.06-64.71-89.830.0000
21Q3 (7)3.427.55-23.4900-100.00.1754.5500000.14-80.0-85.86-0.18-125.047.060.07-75.86-84.782.45-68.6900000000.82-6.82720.00.01-50.0-66.673.20.00.00.480.00.00000.17-51.43-65.310.65-21.69-32.990000.17-51.43-65.310.0000
21Q2 (6)3.18-11.91-44.7900-100.00.1183.3300000.720.69204.35-0.0846.67-60.00.2952.63-12.127.8233.300000000.8849.1500.020.0-50.03.20.00.00.480.00.00000.35-18.6-57.830.83-8.79-36.640000.35-18.6-57.830.0000
21Q1 (5)3.61-0.82-31.1100-100.00.06200.000000.58-59.72-92.04-0.15-250.0-50.00.19-44.12-81.735.8671.6100000000.5963.8900.02-33.33-50.03.20.00.00.480.014.290000.43-27.12-63.870.91-14.15-43.480000.43-27.12-63.870.0000
20Q4 (4)3.64-18.570.00-100.00.00.0200.0000.01.4445.450.00.1129.410.00.34-26.090.03.4200.0000.0000.00.36260.00.00.030.00.03.20.00.00.480.00.0000.00.5920.410.01.069.280.0000.00.5920.410.00.0000.0

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