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)0.7-41.181.6566.67000018.3816.622.5240.03.5710.1919.42-5.526.228.171.4610.61000.06-33.335.460.01.9110.40.09-18.182.7733.824.7621.74-0.1202.6533.840.000
2022 (9)1.1991.940.9911.24000015.7616.311.830.433.24-2.4120.56-16.095.757.281.324.76000.0928.575.460.01.738.810.110.02.0729.383.9118.48-0.0901.9832.890.000
2021 (8)0.6234.780.89178.120.05-50.00013.55-1.531.3856.823.3217.3124.5019.135.366.351.260.00.14-61.110.07-22.225.460.01.596.00.11-8.331.640.353.319.57-0.1101.4944.660.000
2020 (7)0.46-24.590.32-80.120.10.00013.760.730.8814.292.8312.7520.5711.935.04-15.721.266.780.36350.00.0905.460.01.54.90.1233.331.1418.752.7611.29-0.1101.0322.620.000
2019 (6)0.6145.241.6161.00.1-9.090013.664.350.77-7.232.51-9.0618.37-12.855.981.71.186.310.08-55.56005.460.01.435.930.0912.50.96-11.932.48-1.59-0.1200.84-16.00.000
2018 (5)0.427.691.031.580.1110.00013.090.930.8315.282.761.4721.080.545.889.911.1119.350.18-35.71005.460.01.356.30.0814.291.096.862.526.78-0.0901.06.380.000
2017 (4)0.39-44.290.76-35.040.10.00012.97-0.990.7222.032.7219.8220.9721.025.35-6.30.934.490.28-26.32005.460.01.274.960.07600.01.0221.432.3614.01-0.0800.9422.080.000
2016 (3)0.7-51.051.17-29.940.10.00013.1-4.80.59-26.252.272.2517.337.45.71-0.350.89-2.20.381800.0005.460.01.217.080.0100.84-25.02.07-8.0-0.0700.77-30.630.000
2015 (2)1.43-20.111.6720.140.10.00013.762.230.817.652.22-11.5516.13-13.485.73-2.390.9100.02-83.33005.460.01.135.61001.124.672.255.63-0.0101.11-10.480.000
2014 (1)1.7945.531.3965.480.10.00013.460.750.6844.682.510.018.65-0.745.870.86000.12-45.45005.460.01.074.9001.070.942.130.950.1721.431.243.330.000
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
24Q3 (20)2.4498.3796.771.6214.08149.230000003.59-18.045.590.26-33.3336.842.06-19.841.9810.89-20.65-3.199.3731.9729.241.594.6111.190000.32-3.03357.146.469.4918.322.160.013.090.120.033.331.7117.93-1.723.986.996.42-0.0811.1120.01.6319.85-0.610.0000
24Q2 (19)1.2343.02-48.541.4225.667000.00000004.38-13.44-0.90.39-48.0-37.12.57-9.197.0813.72-8.993.717.1-0.2837.61.52-3.1810.140000.33560.0371.435.98.068.062.1613.0913.090.1233.3333.331.459.02-6.453.7211.714.79-0.090.030.771.369.68-4.230.0000
24Q1 (18)0.8622.86-65.61.13-31.52264.520000005.06-14.098.120.75-28.5713.642.83-20.7345.1315.08-22.3327.967.1214.4719.461.577.5310.560000.05-16.67-37.55.460.00.01.910.010.40.090.0-18.181.33-51.9922.023.33-30.0413.65-0.0925.010.01.24-53.2125.250.0000
23Q4 (17)0.7-43.55-41.181.65153.8566.670000005.8973.247.881.05452.6311.73.5776.7310.1919.4172.6-5.636.22-14.218.171.462.110.610000.06-14.29-33.335.460.00.01.910.010.40.090.0-18.182.7759.233.824.7627.2721.74-0.12-20.0-33.332.6561.5933.840.0000
23Q3 (16)1.24-48.1253.090.653150.012.070000003.4-23.08-5.030.19-69.35-48.652.02-15.836.3211.25-14.99-7.187.2540.59.191.433.628.330000.070.00.05.460.00.01.910.010.40.090.0-18.181.7412.2655.363.745.3526.35-0.123.08-11.111.6415.4959.220.0000
23Q2 (15)2.39-4.454.190.02-93.55-90.910000004.42-5.5656.180.62-6.06376.922.423.0855.8413.2312.2922.345.16-13.42-3.371.38-2.822.990000.07-12.50.05.460.00.01.9110.410.40.09-18.18-18.181.5542.2106.673.5521.1637.07-0.13-30.0-30.01.4243.43118.460.0000
23Q1 (14)2.5110.0853.370.31-68.69-20.5100-100.00004.68-14.2920.620.66-29.7983.331.95-39.81-5.811.78-42.72-23.275.963.657.01.427.586.7700-100.00.08-11.110.05.460.00.01.730.08.810.110.00.01.09-47.3443.422.93-25.0619.11-0.1-11.11-25.00.99-50.045.590.0000
22Q4 (13)1.1946.9191.940.9970.6911.2400-100.00005.4652.511.30.94154.05-6.933.2470.53-2.4120.5769.77-16.15.75-13.47.281.320.04.7600-100.00.0928.5728.575.460.00.01.730.08.810.110.00.02.0784.8229.383.9132.0918.48-0.090.018.181.9892.2332.890.0000
22Q3 (12)0.81-47.74-3.570.58163.64-61.5900-100.00003.5826.567.290.37184.62311.111.923.3825.8312.1212.054.486.6424.34-3.071.32-1.495.600-100.00.070.0-12.55.460.00.01.730.08.810.110.00.01.1249.3383.612.9614.2928.7-0.0910.025.01.0358.46110.20.0000
22Q2 (11)1.55-4.91-16.220.22-43.591000.00-100.0-100.00002.83-27.0636.710.13-63.89230.01.54-25.6116.910.81-29.57107.155.34-4.135.531.340.753.880-100.0-100.00.07-12.5-12.55.460.00.01.738.8115.330.110.0-8.330.75-1.3225.02.595.2816.67-0.1-25.016.670.65-4.4135.420.0000
22Q1 (10)1.63162.940.520.39-56.1885.710.050.00.00003.88-28.01-1.520.36-64.36-5.262.07-37.65-5.9115.36-37.372.195.573.929.01.335.563.910.13-7.14-27.780.0814.29-11.115.460.00.01.590.06.00.110.0-8.330.76-52.58.572.46-25.456.03-0.0827.2727.270.68-54.3615.250.0000
21Q4 (9)0.62-26.1934.780.89-41.06178.120.050.0-50.00005.39151.8710.681.011022.2238.363.32119.8717.3124.52111.4219.315.36-21.756.351.260.80.00.14-12.5-61.110.07-12.5-22.225.460.00.01.590.06.00.110.0-8.331.6162.340.353.343.4819.57-0.118.330.01.49204.0844.660.0000
21Q3 (8)0.84-54.5968.01.517450.065.930.050.0-50.00002.143.38-21.320.09190.050.01.51112.68-4.4311.60122.15-2.156.8535.384.91.25-3.13.310.16-5.88-58.970.080.005.460.00.01.596.06.00.11-8.33-8.330.611.6748.782.33.613.3-0.120.00.00.492.0868.970.0000
21Q2 (7)1.8559.48172.060.02-90.48-97.960.050.000002.07-47.46-33.44-0.1-126.32-176.920.71-67.73-63.595.22-65.2605.06-0.98-4.711.290.7810.260.17-5.5600.08-11.1105.460.00.01.50.00.00.120.00.00.6-14.2971.432.22-4.3112.12-0.12-9.0914.290.48-18.64128.570.0000
21Q1 (6)1.16152.1787.10.21-34.38-47.50.05-50.0-50.00003.94-19.128.340.38-47.951050.02.2-22.2671.8815.03-26.8805.111.39-18.51.281.599.40.18-50.0260.00.090.005.460.00.01.50.04.90.120.033.330.7-38.6-23.912.32-15.94-4.92-0.110.015.380.59-42.72-25.320.0000
20Q4 (5)0.46-8.0-24.590.32-64.84-80.120.10.00.00004.8779.049.930.731116.6758.72.8379.1112.7520.5573.3905.04-22.82-15.721.264.136.780.36-7.69350.00.09005.460.00.01.50.04.90.120.033.331.14178.0518.752.7635.9611.29-0.118.338.331.03255.1722.620.0000
20Q3 (4)0.5-26.470.00.91-7.140.00.100.0000.02.72-12.540.00.06-53.850.01.58-18.970.011.8500.06.5322.980.01.213.420.00.3900.0000.05.460.00.01.50.00.00.120.00.00.4117.140.02.032.530.0-0.1214.290.00.2938.10.00.0000.0

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