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)7.621.8712.06-41.773.51-10.690029.5731.894.5840.490.14-89.930.47-92.3634.89-24.37005.980.340.070.08.561.90.8761.11005.6944.056.5646.1-0.2105.4828.340.000
2022 (9)7.4819.8720.7114.83.9313000.00022.421.313.262.521.39-20.116.20-21.1546.1320.13005.9648.630.070.08.40.00.54134.78003.9511.94.4919.730.3277.784.2715.090.000
2021 (8)6.240.1618.0449.960.030.00022.13-8.253.1856.651.74-50.147.86-45.6638.433.89004.011809.520.07-12.58.40.00.231050.0003.5358.33.7566.670.1812.53.7155.230.000
2020 (7)6.23135.9812.03-33.240.030.00024.1282.592.03782.613.49-23.314.47-57.9928.68-1.61000.21-12.50.08-11.118.418.310.020002.23869.572.25878.260.16-27.272.39431.110.000
2019 (6)2.64-4.3518.02138.040.030.00013.2122.430.2304.5540.4334.4414.7129.1584.84000.24-7.690.0912.57.10.000000.2300.2300.22-38.890.4500.000
2018 (5)2.76-21.377.579.710.030.00010.79-22.65-0.3603.24-53.4530.03-39.8115.77107.23000.26-10.340.08300.07.120.340000-0.360-0.3600.36-20.0000.000
2017 (4)3.51152.526.9110.370.030.00013.95157.38-0.2906.96154.9549.89-0.957.6170.63000.29-9.380.020.05.90.00000-0.290-0.2900.45-8.160.1600.000
2016 (3)1.39-2.113.28-16.960.030005.42-29.52-0.7902.73-35.3150.37-8.214.464.69000.32-8.570.02-33.335.90.00000-0.780-0.7800.49-38.75-0.2900.000
2015 (2)1.4215.453.9541.5800007.6923.630.2904.2255.1554.8825.494.26460.53000.350.00.030.05.934.090000-0.230-0.2300.8-5.880.5767.650.000
2014 (1)1.23-27.222.79-4.120.08-55.56006.2211.27-0.0702.7213.3343.731.850.764.11000.3540.00.03-40.04.40.00000-0.510-0.5100.8519.720.3400.000
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
24Q2 (20)7.08-16.618.7611.290.0-29.960.03-97.79-99.240001.41-70.99-49.280-100.0100.00.090.0-92.170.375.68-94.5138.683.89-9.240005.990.170.340.070.00.09.714.6315.61.3352.8752.870.21002.55-20.8163.464.090.068.31-0.0712.5-135.02.48-21.0240.910.0000
24Q1 (19)8.4911.425.0711.29-6.38-29.961.36-61.25-65.570004.86-11.96-45.580.64-77.4610.340.09-35.71-87.670.35-25.45-88.1737.236.71-9.310005.980.00.340.070.00.09.288.4110.480.870.061.110003.22-43.4160.24.09-37.6559.77-0.0861.9-125.03.14-42.734.760.0000
23Q4 (18)7.62-7.521.8712.06-14.95-41.773.51-11.81-10.690005.52-55.23804.922.84121.88828.210.1455.56-89.930.4729.72-92.3634.89-2.95-24.370005.980.00.340.0716.670.08.561.91.90.870.061.110005.69100.3544.056.5676.8246.1-0.21-155.26-165.625.4870.1928.340.0000
23Q3 (17)8.2426.57-11.2114.18-12.03-31.53.980.2513166.6700012.33343.53168.631.281084.62124.560.09-92.17-94.580.37-94.63-94.4135.95-15.65-16.740005.980.17-39.170.06-14.29-14.298.40.00.00.870.061.110002.8482.05-34.563.7152.67-23.980.3890.02.73.2282.95-31.630.0000
23Q2 (16)6.51-19.43-45.1116.120.0-20.983.970.5113133.330002.78-68.87-73.09-0.13-122.41-107.471.1557.53-36.466.80127.87-1.1542.623.82-3.050005.970.17-39.140.070.00.08.40.00.00.8761.1161.110001.56-22.39-58.622.43-5.08-43.620.2-37.5-35.481.76-24.46-56.860.0000
23Q1 (15)8.088.026.1816.12-22.16-20.753.950.5113066.670008.931363.9329.610.58248.72-56.720.73-47.48-73.842.98-51.86-76.0141.05-11.01-12.880005.960.0-39.120.070.00.08.40.00.00.540.0134.780002.01-49.11-58.732.56-42.98-49.710.320.0-8.572.33-45.43-55.360.0000
22Q4 (14)7.48-19.419.8720.710.0514.83.9313000.013000.00000.61-86.71-83.1-0.39-168.42-173.581.39-16.27-20.116.20-5.06-21.1846.136.8320.130005.96-39.3748.630.070.00.08.40.00.00.540.0134.780003.95-8.9911.94.49-7.9919.730.32-13.5177.784.27-9.3415.090.0000
22Q3 (13)9.28-21.7571.5320.71.4746.910.030.00.00004.59-55.57-16.240.57-67.24-46.731.66-8.29-26.876.53-5.08-26.8743.18-1.7730.570009.830.2145.750.070.00.08.40.00.00.540.0134.780004.3415.1244.674.8813.2351.080.3719.35146.674.7115.4449.520.0000
22Q2 (12)11.8655.8585.0220.40.2991.730.030.00.000010.3349.9360.161.7429.8597.731.81-35.13-33.76.88-44.69-37.7643.96-6.7148.060009.810.2145.860.070.0-12.58.40.00.00.54134.78134.780003.77-22.5994.334.31-15.3299.540.31-11.43121.434.08-21.8496.150.0000
22Q1 (11)7.6121.962.1520.3412.7552.590.030.00.00006.8990.864.711.34152.8388.732.7960.3471.1712.4458.13114.2847.1222.7173.240009.79144.144795.00.070.0-12.58.40.00.00.230.01050.00004.8737.9665.655.0935.7371.960.3594.4475.05.2240.766.240.0000
21Q4 (10)6.2415.340.1618.0428.0349.960.030.00.00003.61-34.12-47.760.53-50.47-27.41.74-23.35-50.147.87-11.91-45.6638.416.1233.890004.010.251809.520.070.0-12.58.40.00.00.230.01050.00003.5317.6758.33.7516.166.670.1820.012.53.7117.7855.230.0000
21Q3 (9)5.41-15.6-24.6514.0932.42-9.040.030.00.00005.48-15.0415.131.0721.59160.982.27-16.85-40.738.93-19.2-52.1633.0711.3812.140004.00.251718.180.07-12.5-12.58.40.00.00.230.01050.00003.054.64100.03.2349.54112.50.157.140.03.1551.4490.910.0000
21Q2 (8)6.41-13.9657.1110.64-20.18-29.30.030.00.00006.45-1.98-34.380.8823.94-17.762.7367.48-11.6511.0590.4-35.5429.699.158.160003.991895.01713.640.080.00.08.40.016.180.231050.000001.94-34.0102.16-27.0394.590.14-30.040.02.08-33.761980.00.0000
21Q1 (7)7.4519.58134.2813.3310.81-24.390.030.00.00006.58-4.78152.110.71-2.74494.441.63-53.3-62.05.80-59.9027.2-5.16-15.050000.2-4.76-13.040.080.0-11.118.40.018.310.020.000002.9431.8402.9631.567300.00.225.00.03.1431.381470.00.0000
20Q4 (6)6.23-13.23135.9812.03-22.34-33.240.030.00.00006.9145.17108.130.7378.051316.673.49-8.88-23.314.48-22.45028.68-2.75-1.610000.21-4.55-12.50.080.0-11.118.40.018.310.020.000002.2348.67869.572.2548.03878.260.166.67-27.272.3944.85431.110.0000
20Q3 (5)7.1875.98221.9715.492.9223.520.030.00.00004.76-51.58110.620.41-61.68920.03.8323.954.6418.668.85029.497.4314.660000.220.0-8.330.080.0-11.118.416.1818.310.02000001.50435.711.5236.94442.860.1550.0-46.431.651550.0194.640.0000
20Q2 (4)4.0828.30.015.05-14.630.00.030.00.0000.09.83276.630.01.07694.440.03.09-27.970.017.1500.027.45-14.270.0000.00.22-4.350.00.08-11.110.07.231.830.0000.0000.0000.01.112675.00.00.1-50.00.00.1-50.00.00.0000.0

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