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)0.68-69.640000003.4557.530.3100.2343.756.67-8.750.64-27.2700001.07791.674.445.970.140.0000.34385.710.48140.0-0.0100.333200.00.000
2023 (9)2.24239.390000002.19-43.56-0.2300.16-15.797.3149.190.88-11.1100000.1271.434.1932.590.14100.0000.07-91.670.2-78.02-0.0600.01-98.670.000
2022 (8)0.66-46.340000003.88-8.920.66-7.040.1972.734.9089.640.994.2100000.07600.03.162.270.070000.8418.310.9128.17-0.0900.755.630.000
2021 (7)1.2368.490000004.2634.380.7177.50.11-42.112.58-56.920.9550.7900000.01-50.03.09-19.9500000.7100.710000.7100.000
2020 (6)0.73-5.190000003.1722.390.4185.710.1972.735.9941.120.6375.000000.02-60.03.860.00000-0.760-0.760-0.020-0.7800.000
2019 (5)0.7728.330000002.59-17.520.14-33.330.1110.04.2533.360.36-21.7400000.050.03.862.660000-1.170-1.170-0.070-1.2400.000
2018 (4)0.6-37.50000003.1420.770.2100.111.113.18-8.00.462.2200000.05-37.53.760.00000-1.290-1.29000-1.2900.000
2017 (3)0.96-53.170000002.640.54-0.2500.090.03.46-28.850.45-2.1700000.08-27.273.760.00000-1.50-1.5000-1.500.000
2016 (2)2.0500000001.850-0.7600.0904.8600.46000000.1103.7600000-1.280-1.280-0.010-1.2900.000
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)0.68-40.87-69.640000000000.62-40.3844.19-0.01-106.2593.750.23-28.1243.756.65-32.07-8.60.643.23-27.270000001.0718.89791.674.440.05.970.140.00.00000.34-2.86385.710.480.0140.0-0.0150.083.330.330.03200.00.0000
24Q3 (19)1.15-45.75112.960000000001.04-7.14126.090.16-11.11300.00.32-27.27220.09.79-40.17128.990.62-4.62-28.740000000.9-1.11700.04.440.039.180.140.00.00000.3584.2159.090.4845.4533.33-0.0233.3375.00.33106.25135.710.0000
24Q2 (18)2.12265.52371.110000000001.1264.7172.310.181900.000.4437.5175.016.3613.48192.380.65-19.75-22.620000000.911720.01416.674.445.9739.180.140.00.00000.191800.0-36.670.33120.0-25.0-0.0325.070.00.16633.33-20.00.0000
24Q1 (17)0.58-74.1152.630000000000.6858.143.03-0.0193.75-200.00.32100.0100.014.4198.299.10.81-7.95-12.90000000.05-58.33-28.574.190.031.350.140.0100.00000.01-85.71-97.30.15-25.0-65.91-0.0433.3366.67-0.03-400.0-112.00.0000
23Q4 (16)2.24314.81239.390000000000.43-6.52-24.56-0.16-100.0-1700.00.1660.0-15.797.2770.18-40.670.881.15-11.110000000.12140.071.434.1931.3532.590.140.0100.00000.07-68.18-91.670.2-44.44-78.02-0.0625.033.330.01-92.86-98.670.0000
23Q3 (15)0.5420.0-34.940000000000.46-29.23-53.06-0.080-161.540.1-37.5-61.544.27-23.61-83.890.873.570.00000000.05-16.67-28.573.190.00.950.140.0100.00000.22-26.67-73.170.36-18.18-59.55-0.0820.027.270.14-30.0-80.280.0000
23Q2 (14)0.4518.4200000000000.65-1.5200-100.000.160.005.59-22.7300.84-9.6800000000.06-14.2903.190.000.14100.000000.3-18.9200.440.00-0.116.6700.2-20.000.0000
23Q1 (13)0.38-42.4200000000000.6615.7900.010.000.16-15.7907.24-40.9400.93-6.0600000000.070.003.190.9500.070.000000.37-55.9500.44-51.650-0.12-33.3300.25-66.6700.0000
22Q4 (12)0.66-20.4800000000000.57-41.8400.01-92.3100.19-26.92012.26-53.800.9913.7900000000.070.003.160.000.070.000000.842.4400.912.250-0.0918.1800.755.6300.0000
22Q3 (11)0.83000000000000.98000.13000.260026.53000.87000000000.07003.16000.07000000.82000.8900-0.11000.71000.0000

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