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)9.4812.060.87-1.14000039.16-20.442.79-33.895.47-35.6513.97-19.126.02-36.50.09-65.38002.38-7.396.940.01.3744.210.2-23.085.99-14.797.56-8.25-0.2705.72-16.250.363.04
2022 (9)8.4614.790.88-84.910.2700049.2213.944.2232.78.5-21.0817.27-30.739.48-4.440.26-44.681.9393.02.57-7.226.940.00.9548.440.26-7.147.0335.458.2435.08-0.206.8338.540.35-8.45
2021 (8)7.3795.495.83577.91000043.252.273.1877.6510.7731.8224.93-13.439.92121.920.479.31.002.776825.06.940.00.6439.130.28-3.455.1958.726.151.74-0.2604.9364.880.380
2020 (7)3.77-22.750.860.0000028.374.651.79-14.358.1759.8828.8052.784.4759.070.4310.26000.040.06.940.00.4684.00.2938.13.2716.794.0223.31-0.2802.9919.120.000
2019 (6)4.8848.780.86-61.950.130.00027.11-7.982.0990.05.110.018.858.672.81-46.580.39-7.140.27285.710.04100.06.940.00.2578.570.210.02.884.213.2675.27-0.2902.5191.60.000
2018 (5)3.28110.262.26-32.940.13-73.470029.465.181.142.865.1110.6117.355.165.26-4.540.4290.910.07-87.270.02100.06.9440.490.14133.330.2123.531.5272.731.8667.57-0.2101.3187.140.000
2017 (4)1.56-14.753.37-13.370.4953.120028.0122.050.7767.394.6223.5316.491.215.5129.040.22-4.350.55103.70.01-50.04.940.00.06500.00.17466.670.8860.01.1185.0-0.1800.770.730.000
2016 (3)1.8303.8900.3200022.9500.4603.74016.3004.2700.2300.2700.0204.9400.0100.0300.5500.60-0.1400.4100.000
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)11.62-22.7944.350.450.0-61.860000008.922.53-11.330.59-14.49-28.057.524.441.922.097.9427.976.187.67-11.970.111.11-61.540002.26-1.31-6.617.810.012.541.650.020.440.270.035.04.614.71-17.566.519.97-8.95-0.0640.064.714.5416.11-16.080.30-1.93-17.26
24Q2 (19)15.05-4.9945.270.45-49.44-47.670000008.71.05-17.920.6943.75-10.397.212.5-2.3120.4718.5824.325.74-2.55-17.530.09-10.0-64.00002.29-1.72-7.297.810.012.541.6520.4420.440.2735.035.04.018.38-15.585.9212.33-6.48-0.137.567.743.9110.45-11.940.30-1.8-18.57
24Q1 (18)15.8467.0975.420.892.30.000-100.00008.6110.24-19.530.4817.07-39.246.417.0-16.1217.2623.635.555.89-2.16-25.250.111.11-62.9600-100.02.33-2.1-7.547.8112.5412.541.370.044.210.20.0-23.083.7-38.23-14.945.27-30.29-5.22-0.1640.745.883.54-38.11-15.310.31-13.54-19.18
23Q4 (17)9.4817.7612.060.87-26.27-1.1400-100.00007.81-22.37-31.430.41-50.0-61.685.47-25.88-35.6513.96-19.11-19.146.02-14.25-36.50.09-65.38-65.3800-100.02.38-1.65-7.396.940.00.01.370.044.210.20.0-23.085.997.35-14.797.565.73-8.25-0.27-58.82-35.05.725.73-16.250.36-0.623.04
23Q3 (16)8.05-22.328.391.1837.21-20.8100-100.000010.06-5.09-16.720.826.49-24.077.380.14-20.5617.264.8716.227.020.86-26.180.264.0-42.2200-100.02.42-2.02-7.636.940.00.01.370.044.210.20.0-23.085.5817.47-6.387.1512.95-0.28-0.1745.16-30.775.4121.85-7.20.36-3.490.19
23Q2 (15)10.3614.7387.340.86-3.37-47.240-100.0-100.000010.6-0.93-58.830.77-2.53-62.87.37-3.41-26.4516.4629.28-17.16.96-11.68-28.320.25-7.41-43.180-100.0-100.02.47-1.98-7.496.940.00.01.3744.2144.210.2-23.08-23.084.759.2-2.666.3313.853.94-0.31-82.35-72.224.446.22-5.530.37-2.54-0.43
23Q1 (14)9.036.7400.891.1400.2-25.93000010.7-6.0600.79-26.1707.63-10.24012.73-26.2607.88-16.8800.273.8501.0-48.1902.52-1.9506.940.000.950.000.260.004.35-38.1205.56-32.520-0.1715.004.18-38.800.3810.220
22Q4 (13)8.4634.9314.790.88-40.94-84.910.27-28.95000011.39-5.71-53.911.07-0.93-47.038.5-8.5-21.0817.2716.26-30.739.48-0.32-4.440.26-42.22-44.681.93-20.5893.02.57-1.91-7.226.940.00.00.950.048.440.260.0-7.147.0317.9535.458.2414.9235.08-0.2-53.8523.086.8317.1538.540.35-3.37-8.45
22Q3 (12)6.2713.3801.49-8.5900.3852.0000012.08-53.0901.08-47.8309.29-7.29014.85-25.1909.51-2.0600.452.2702.4338.8602.62-1.8706.940.000.950.000.260.005.9622.1307.1717.730-0.1327.7805.8324.0400.36-4.080
22Q2 (11)5.53081.911.63089.530.250000025.75039.262.07078.4510.02022.219.860-55.229.71065.420.44025.711.75002.6704350.06.9400.00.950106.520.260-10.344.88043.536.09047.1-0.18037.934.7051.130.3800

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