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)269.784.720000000068.2127.64000.0000013.6578.660000522.614.2137.613.333.08106.7169.628.48210.2918.7616.97086.5764.680.000
2022 (9)257.6143.40000000053.4411.43000.000007.64363.030000501.5410.51121.4113.711.49-0.6754.1710.87177.0712.69-1.6052.57-15.130.000
2021 (8)179.6553.420000000047.9619.13000.000001.65-8.840000453.859.32106.7712.751.50.048.8619.84157.1314.7213.080.3161.9415.110.000
2020 (7)117.13.080000000040.26-6.81000.000001.813.430000415.1711.9494.715.661.50.040.77-5.23136.978.3513.0452.8753.814.380.000
2019 (6)113.6-28.440000000043.27.78000.000001.75-33.210000370.885.281.8817.211.536.3643.025.11126.4112.988.5330.6351.558.620.000
2018 (5)158.755.830000000040.0810.32000.000002.6251.450000352.557.0569.8618.471.148.6540.9312.72111.8916.546.53252.9747.4624.370.000
2017 (4)150.016.340000000036.333.36000.000001.73-17.220000329.321.758.9720.790.7489.7436.317.3696.0115.631.851221.4338.1612.370.000
2016 (3)141.0638.290000000035.151.09000.000002.0952.550000323.811.748.8223.310.390.033.829.9583.0317.370.14-95.9833.96-0.820.000
2015 (2)102.06.770000000034.77-6.98000.000001.37-2.140000318.411.6639.5937.230.39-46.5830.76-10.7170.7410.483.48124.5234.24-4.890.000
2014 (1)95.5370.860000000037.3822.16000.000001.4-2.10000285.1512.5128.8544.680.73-45.5234.4517.8664.0326.771.55036.024.610.000
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)149.28-6.8330.2700000000000022.065.5537.620000.000000011.54-15.8348.52000000551.885.65.6158.415.1215.121.48-51.95-51.9547.17-49.6243.07207.05-11.6419.239.3-45.3657.3656.47-48.9745.240.0000
24Q1 (19)160.22-40.61-11.8300000000000020.99.0841.890000.000000013.710.4476.68000000522.610.04.2137.60.013.333.080.0106.7193.6334.5335.89234.3211.4322.1717.020.29269.2110.6527.8250.520.0000
23Q4 (18)269.7887.964.7200000000000019.164.7636.950000.000000013.6575.2278.66000000522.610.04.2137.60.013.333.080.0106.7169.635.6528.48210.299.5318.7616.97447.421160.6286.5759.1164.680.0000
23Q3 (17)143.5325.26-21.7700000000000018.2914.136.590000.00000007.790.264.14000000522.610.09.67137.60.013.333.080.0106.7151.3155.6329.28191.9910.5618.083.1-47.55321.4354.4139.9442.10.0000
23Q2 (16)114.59-36.94-4.1900000000000016.038.8320.530000.00000007.770.13302.59000000522.614.29.67137.613.3313.333.08106.71106.7132.97-52.1525.36173.66-9.4616.395.9128.2423.0138.88-47.1141.740.0000
23Q1 (15)181.71-29.4627.1900000000000014.735.2915.440000.00000007.761.57308.42000000501.540.010.51121.410.013.711.490.0-0.6768.927.1911.81191.88.3212.94.61388.12-59.5373.5139.830.680.0000
22Q4 (14)257.6140.4143.400000000000013.994.4813.830000.00000007.642.14363.03000000501.545.2510.51121.410.013.711.490.0-0.6754.1736.4810.87177.078.9112.69-1.6-14.29-112.2352.5737.29-15.130.0000
22Q3 (13)183.4753.419.8600000000000013.390.683.720000.00000007.48287.56304.32000000476.540.09.84121.410.013.711.490.0-0.6739.6950.918.89162.598.9712.35-1.4-223.89-109.1438.2939.59-26.020.0000
22Q2 (12)119.6-16.29-15.6900000000000013.34.2316.060000.00000001.931.587.22000000476.545.014.78121.4113.7128.21.49-0.67-0.6726.3-57.32-59.13149.2-12.18-7.071.13-90.08-92.6327.43-62.43-65.570.0000
22Q1 (11)142.87-20.4738.1700000000000012.763.8212.920000.00000001.915.152.15000000453.850.09.32106.770.012.751.50.00.061.6226.1217.98169.898.1214.4611.39-12.92-27.8773.0117.877.340.0000
21Q4 (10)179.6517.3653.4200000000000012.29-4.812.960000.00000001.65-10.81-8.84000000453.854.619.32106.770.012.751.50.00.048.8634.0519.84157.138.5814.7213.08-14.570.3161.9419.6715.110.0000
21Q3 (9)153.077.928.8400000000000012.9112.6517.790000.00000001.852.781.09000000433.854.511.2106.7712.7512.751.50.00.036.45-43.3620.86144.72-9.8614.5315.31-0.1321.851.76-35.0421.130.0000
21Q2 (8)141.8637.2-2.7900000000000011.461.4219.250000.00000001.8-3.230.0000000415.170.06.4194.70.00.01.50.00.064.3523.21239.76160.558.1739.4415.33-2.9134.9579.6817.14162.970.0000
21Q1 (7)103.4-11.710.3300000000000011.33.8628.410000.00000001.862.768.14000000415.170.011.9494.70.015.661.50.00.052.2328.110.81148.438.379.7915.7921.0993.7468.0226.4113.440.0000
20Q4 (6)117.1-1.443.0800000000000010.88-0.73-7.950000.00000001.81-1.093.43000000415.176.4111.9494.70.015.661.50.00.040.7735.18-5.23136.978.48.3513.043.7452.8753.8125.934.380.0000
20Q3 (5)118.81-18.586.1800000000000010.9614.056.20000.00000001.831.67-30.42000000390.170.05.294.70.015.661.50.00.030.1659.24-6.88126.369.749.1512.5710.6540.2942.7341.023.340.0000
20Q2 (4)145.9355.710.0000.0000.0000.0000.09.619.20.0000.00.0000.0000.01.84.650.0000.0000.0390.175.20.094.715.660.01.50.00.018.94-63.440.0115.14-14.840.011.3639.390.030.3-49.470.00.0000.0

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