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)28.43201.48000000185.1330.5990.5840.9624.2617.4813.10-10.041.4718.5518.06-1.04000.7332.7328.18100.019.7848.1600109.0523.63128.8326.853.6417.42112.6923.410.00-25.57
2023 (9)9.43-88.94000000141.7618.6564.2617.3120.6525.1514.575.481.2411.7118.250000.55-3.5114.090.013.3569.850088.2112.06101.5617.33.112.7391.3112.080.00-12.57
2022 (8)85.25145.39000000119.485.8754.7815.6916.5-3.3413.81-8.691.11-19.5700000.57159.0914.0999.867.860.00078.7219.1386.5817.092.75-49.3681.4713.930.00-80.58
2021 (7)34.7482.17000000112.8633.9447.3538.917.0735.815.121.391.3842.2700000.22-56.867.050.07.860.00066.0836.9273.9431.715.434425.071.5147.810.00-31.07
2020 (6)19.0739.9100000084.2659.2534.0972.5212.5726.3314.92-20.670.97-20.4900000.51121.747.050.147.860.00.01-83.3348.2651.7656.1441.340.12048.3852.190.00-12.36
2019 (5)13.6318.6200000052.9172.5119.76125.319.9559.7118.81-7.421.22-13.4800000.2391.677.040.437.860.00.06031.859.7239.7243.03-0.01031.7960.150.00-9.74
2018 (4)11.49-0.9500000030.67-7.458.77-3.316.233.4920.3111.821.41-15.0600000.12-33.337.010.147.860.00019.917.5627.775.31-0.06019.854.860.0038.49
2017 (3)11.6-8.2300000033.14-0.189.071.916.0227.5418.1727.771.6616.900000.185.887.00.437.8612.770018.516.3226.378.160.42950.018.938.480.00-7.73
2016 (2)12.6488.3800000033.273.198.9189.94.727.5214.22-37.921.428.400000.17-10.536.970.06.970.00017.4151.9224.3832.280.04-50.017.4551.210.00-27.26
2015 (1)6.7132.6100000019.1716.463.0734.654.3954.0422.9032.261.31-32.1200000.19-29.636.970.06.973.410011.469.4618.437.090.08-46.6711.548.660.00-14.48
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)28.43262.63201.4800000000050.627.7533.5625.7218.3163.4124.267.0617.4813.11-0.3-10.041.47-6.9618.5518.06-0.28-1.040000.7358.732.7328.180.0100.019.780.048.16000109.0531.0123.63128.8325.0526.853.6440.017.42112.6931.2823.410.00-16.39-25.57
24Q3 (19)7.84-10.81-51.4300000000046.982.6931.1221.74-4.4824.5822.66-5.3912.0113.14-11.51-11.941.5824.4129.5118.11-0.22-0.980000.46-8.0-14.8128.180.0100.019.780.048.1600083.2435.3514.91103.0226.7520.082.650.29-5.4585.8435.7614.160.00-16.5-42.06
24Q2 (18)8.79-0.45-6.3900000000045.759.5331.522.7611.7336.7823.956.8725.3914.85-0.390.771.276.7218.6918.15-0.27-1.040000.5-20.63-5.6628.18100.0100.019.7848.1648.1600061.53.7811.8681.2811.9418.931.73-7.49-46.663.233.448.610.00-19.77-41.74
24Q1 (17)8.83-6.36-77.1400000000041.7710.2125.6620.3729.4241.1622.418.5222.3314.912.360.541.19-4.03-2.4618.2-0.2700000.6314.550.014.090.00.013.350.069.8500059.26-32.82-36.3872.61-28.51-28.121.87-39.68-47.7761.13-33.05-36.80.0032.88-0.39
23Q4 (16)9.43-41.57-88.9400000000037.95.7819.6715.74-9.817.9920.652.0825.1514.57-2.415.481.241.6411.7118.25-0.2200000.551.85-3.5114.090.00.013.350.069.8500088.2121.7712.06101.5618.3817.33.112.7312.7391.3121.4412.080.00-34.91-12.57
23Q3 (15)16.1471.88-69.700000000035.832.9919.8717.454.8716.9620.235.9231.2814.931.2712.461.2214.02-9.6318.29-0.2700000.541.890.014.090.00.013.350.069.8500072.4431.7611.085.7925.5317.332.75-15.1285.8175.1929.1512.660.00-16.03-79.54
23Q2 (14)9.39-75.69-86.1500000000034.794.6621.0916.6415.3224.8319.14.2610.9214.74-0.62-1.761.07-12.3-30.0718.34000000.53-15.87130.4314.090.00.013.3569.8569.8500054.98-40.989.2268.34-32.3417.423.24-9.536.7158.22-39.8110.450.0037.16-76.6
23Q1 (13)38.63-54.69-10.4500000000033.244.9613.8714.438.179.3218.3211.032.6314.837.39-4.851.229.91-21.290000000.6310.53125.014.090.099.867.860.00.000093.1518.3317.49101.0116.6715.93.5830.188.4896.7318.7317.130.0016.64-76.37
22Q4 (12)85.2560.03145.3900000000031.675.9611.9513.34-10.5912.9616.57.07-3.3413.814.04-8.691.11-17.78-19.570000000.575.56159.0914.090.099.867.860.00.000078.7220.6319.1386.5818.4117.092.7585.81-49.3681.4722.0713.930.00-84.77-80.58
22Q3 (11)53.27-21.41146.8500000000029.894.044.6214.9211.9323.9215.41-10.51-5.3413.27-11.53-12.091.35-11.76-3.570000000.54134.7842.1114.090.099.867.860.00.000065.2629.6420.3673.1225.6417.781.48-37.55355.1766.7426.6224.420.00-3.962.09
22Q2 (10)67.7857.12266.9700000000028.73-1.580.9113.330.9813.8317.22-3.533.9215.00-3.75-7.881.53-1.2940.370000000.23-17.86-45.2414.0999.8699.867.860.00.000-100.050.34-36.5-29.8558.2-33.22-26.912.37-28.187800.052.71-36.17-26.580.0038.4833.18
22Q1 (9)43.1424.18312.4300000000029.193.185.9913.211.7711.9617.854.575.1215.593.06-14.771.5512.3256.570000000.2827.27-40.437.050.00.07.860.00.000-100.079.2819.9832.0287.1517.8728.313.3-39.231841.1882.5815.4837.130.00-4.13-22.17
21Q4 (8)34.7460.9882.1700000000028.29-0.9821.6811.81-1.9129.9217.074.8535.815.120.171.371.38-1.4342.270000000.22-42.11-56.867.050.00.07.860.00.000-100.066.0821.8736.9273.9419.131.715.431036.214425.071.5133.3147.810.00-19.93-31.07
21Q3 (7)21.5816.84180.9900000000028.570.3527.0912.042.8229.3216.28-1.7521.6715.10-7.301.428.4426.130000000.38-9.52-28.37.050.00.07.860.00.00-100.0-100.054.22-24.4438.2162.08-22.0431.8-0.58-2033.33-241.4653.64-25.2835.320.0025.29-19.47
21Q2 (6)18.4776.58132.6200000000028.473.3845.411.71-0.6850.916.57-2.4136.7216.29-10.9401.0910.1-12.10000000.42-10.64-30.07.050.00.07.860.00.00.010.00.071.7619.5139.8479.6317.24110.720.03-82.35-95.7771.7919.21134.380.00-19.08-41.22
21Q1 (5)10.46-45.158.2800000000027.5418.4545.4111.7929.748.8616.9835.0827.7718.2922.5700.992.06-27.210000000.47-7.84-12.967.050.00.07.860.00.00.010.0-83.3360.0524.4351.1867.9220.9842.570.1741.67466.6760.2224.4751.50.00-15.09-13.73
20Q4 (4)19.07148.310.0000.0000.0000.023.253.430.09.09-2.360.012.57-6.050.014.9200.00.97-12.610.0000.0000.00.51-3.770.07.050.00.07.860.00.00.010.00.048.2623.020.056.1419.190.00.12-70.730.048.3822.050.00.00-6.450.0

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