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)11.2555.821.51-3.21000035.53-14.322.8433.969.98-13.8228.090.592.67-21.240.7-17.65000.0350.05.890.01.5716.30.2-44.445.143.266.8730.11-0.3604.7441.070.000
2022 (9)7.2254.61.56-46.21000041.47-2.722.1261.8311.58-12.1427.92-9.683.39-19.860.857.59000.02-33.335.890.01.3510.660.36-18.183.5640.715.2825.71-0.203.3654.840.000
2021 (8)4.6767.382.9158.930.0700042.6325.751.31-16.0313.183.8630.92-17.414.236.280.79-13.190.1200.030.05.899.281.2214.020.44-20.02.537.664.26.06-0.3602.1713.610.000
2020 (7)2.7911.161.120000033.91.011.56-8.2412.6938.5437.4337.153.9818.810.91-5.21000.03-25.05.390.01.0718.890.5589.662.351.733.9613.14-0.4401.918.520.000
2019 (6)2.51-43.2100000033.5616.971.746.559.1622.1327.294.413.35-6.940.960000.04300.05.391.890.915.380.2961.112.3129.783.527.27-0.5501.7618.120.000
2018 (5)4.4242.1200000028.6921.261.1661.117.56.6926.14-12.023.681.8200000.010.05.292.120.789.860.1863.641.7829.932.7525.57-0.2901.4925.210.000
2017 (4)3.11180.1800000023.6621.270.7222.037.0311.0629.71-8.421.980.5100000.010.05.1815.370.719.230.110.01.3717.092.1914.06-0.1801.19-1.650.000
2016 (3)1.11-57.310.2800.0400019.5125.630.59-33.716.3371.5432.4436.551.9732.21000.1110.00.01-66.674.492.980.6516.070.110.01.17-12.691.92-4.480.04-89.191.21-29.240.000
2015 (2)2.6-39.3900000015.5313.360.8936.923.691.123.76-10.821.4943.27000.100.03200.04.365.060.5612.00.110.01.3441.052.0129.680.3712.121.7133.590.000
2014 (1)4.2934.0600000013.728.760.65225.03.6548.9826.6415.71.0438.670.06-25.0000.01-50.04.15-0.240.54.170.110.00.9569.641.5534.780.3383.331.2872.970.000
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)11.41-13.8210.140.57-63.46-63.230.170000010.16-2.685.720.39-60.2-54.6511.95-4.098.6432.65-5.538.813.747.4739.0300-100.00.17000.0433.3333.335.890.00.01.860.018.470.360.080.05.287.987.987.495.4912.460.1362.5218.185.418.8513.180.10-12.240
24Q2 (19)13.247.2124.21.560.654.000000010.4430.347.080.9838.03-18.3312.4620.1516.0134.5617.8522.193.48-5.1842.0400-100.00000.030.00.05.890.00.01.8618.4718.470.3680.080.04.89-16.1221.647.1-6.4622.630.08366.67112.314.97-14.3147.480.126.550
24Q1 (18)12.359.7833.371.552.650.00000008.010.25-2.080.71238.124.5610.373.918.5929.334.4122.13.6737.4528.320-100.0-100.00000.030.0-25.05.890.00.01.570.016.30.20.0-44.445.8314.3139.817.5910.4829.08-0.0391.6791.675.822.3652.230.1100
23Q4 (17)11.258.5955.821.51-2.58-3.210000007.99-16.86-12.390.21-75.5831.259.98-9.27-13.8228.09-6.390.592.67-0.74-21.240.7-2.78-17.650000.030.050.05.890.00.01.570.016.30.20.0-44.445.14.2943.266.873.1530.11-0.36-227.27-80.04.74-0.8441.070.0000
23Q3 (16)10.36-2.8171.241.553.33-7.1900-100.00009.61-1.44-12.00.86-28.331.1811.02.42-17.630.016.08-3.062.699.8-20.180.72-35.14-15.2900-100.00.030.050.05.890.00.01.570.016.30.20.0-44.444.8921.6444.676.6615.0330.59-0.1183.08-120.04.7841.8443.540.0000
23Q2 (15)10.6615.1252.291.5-3.23-33.0400-100.00009.7519.19-15.511.2110.5369.0110.7412.46-17.8328.2917.76-5.842.45-14.34-33.61.1124.7237.0400-100.00.03-25.050.05.890.00.01.5716.316.30.2-44.44-44.444.02-3.658.895.79-1.5336.24-0.65-80.56-195.453.37-11.5545.890.0000
23Q1 (14)9.2628.2558.291.55-0.64-39.4500-100.00008.18-10.31-17.290.57256.2542.59.55-17.53-18.4524.02-13.98-11.352.86-15.63-31.080.894.7112.6600-100.00.04100.033.335.890.00.01.350.010.660.360.0-18.184.1717.1342.325.8811.3627.83-0.36-80.0-350.03.8113.3933.680.0000
22Q4 (13)7.2219.3454.61.56-6.59-46.210-100.0-100.00009.12-16.48-15.40.16-81.1845.4511.58-13.26-12.1427.92-9.79-9.683.390.59-19.860.850.07.590-100.0-100.00.020.0-33.335.890.00.01.350.010.660.360.0-18.183.565.3340.715.283.5325.71-0.2-300.044.443.360.954.840.0000
22Q3 (12)6.05-13.5724.231.67-25.45-59.170.070.00.000010.92-5.37-3.360.8519.7280.8513.352.143.8930.953.044.283.37-8.67-24.10.854.94-1.160.07-12.5-46.150.020.0-50.05.890.09.281.350.010.660.360.0-18.183.3833.639.095.120.024.69-0.0577.2789.583.3344.1670.770.0000
22Q2 (11)7.019.6651.192.24-12.5-26.070.070.0000011.5416.682.580.7177.565.1213.0711.617.4830.0410.874.23.69-11.08-18.360.812.53-7.950.08-20.000.02-33.330.05.890.09.281.3510.6626.170.36-18.18-34.552.53-13.65-17.864.25-7.61-9.57-0.22-175.060.712.31-18.95-8.330.0000
22Q1 (10)5.8525.2777.272.56-11.723.230.070.000009.89-8.266.340.4263.6433.3311.71-11.153.1727.09-12.37-10.584.15-1.89-2.350.790.0-13.190.1-16.6700.030.00.05.890.09.281.220.014.020.440.0-20.02.9315.8110.574.69.527.73-0.0877.7878.382.8531.3425.00.0000
21Q4 (9)4.67-4.1167.382.9-29.1158.930.070.0000010.78-4.6-5.770.11-76.6-45.013.182.573.8630.924.16-17.384.23-4.736.280.79-8.14-13.190.12-7.6900.03-25.00.05.899.289.281.220.014.020.440.0-20.02.534.127.664.22.696.06-0.3625.018.182.1711.2813.610.0000
21Q3 (8)4.875.1855.594.0934.981945.00.070000011.30.4410.890.479.3-26.5612.855.6727.7329.682.96-8.294.44-1.7727.950.86-2.27-4.440.13000.04100.0100.05.390.00.01.2214.0214.020.44-20.0-20.02.43-21.111.984.09-12.988.2-0.4814.295.881.95-22.6217.470.0000
21Q2 (7)4.6340.317.813.0322.181415.000000011.2520.9772.280.4343.33-4.4412.167.1480.1528.83-4.8504.526.3550.670.88-3.3-6.380000.02-33.33-50.05.390.00.01.070.00.00.550.00.03.0816.23101.314.710.0749.21-0.56-51.3523.292.5210.53215.00.0000
21Q1 (6)3.318.283.452.48121.4300000009.3-18.7161.740.350.07.1411.35-10.5685.1530.30-19.0404.256.7846.550.910.0-4.210000.030.00.05.390.00.01.070.018.890.550.089.662.6512.772.324.277.8313.26-0.3715.9140.322.2819.3715.740.0000
20Q4 (5)2.79-10.8611.161.12460.0000000011.4412.2732.870.2-68.75-13.0412.6926.1438.5437.4215.6203.9814.718.810.911.11-5.210000.0350.0-25.05.390.00.01.070.018.890.550.089.662.358.291.733.964.7613.14-0.4413.7320.01.9115.068.520.0000
20Q3 (4)3.13-20.360.00.20.00.0000.0000.010.1956.050.00.6442.220.010.0649.040.032.3700.03.4715.670.00.9-4.260.0000.00.02-50.00.05.390.00.01.070.00.00.550.00.02.1741.830.03.7820.00.0-0.5130.140.01.66107.50.00.0000.0

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