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)9.29-16.160.73-47.10.8418.310010.21-5.02003.32-12.8632.52-8.251.52-18.726.2940.093.52-23.140.35-25.536.850.00.1946.150.3624.140.6-50.01.15-28.57-0.1600.44-47.620.1010.64
2023 (9)11.089.591.3814.050.71-10.130010.75-4.950.61916.673.8111.0835.4416.871.873.314.49-9.664.58-17.330.4734.296.850.00.138.330.29-64.21.21233.331.6159.41-0.3600.8400.098.46
2022 (8)10.1122.251.21-33.150.79-14.130011.31-10.80.06-93.883.43-21.1530.33-11.61.813.434.971.645.5448.920.350.06.850.00.12500.00.81350.00.09-90.721.01-13.68-0.290-0.200.0914.37
2021 (7)8.270.361.81105.680.92-22.690012.6859.30.98390.04.3541.2334.31-11.341.7525.94.893.63.72-17.330.350.06.850.00.0200.181700.00.97410.531.17485.0-0.8100.1600.0820.55
2020 (6)8.249.280.88780.01.19-0.83007.9658.880.203.0857.9538.69-0.591.3932.384.72-8.74.54.170.3506.850.0000.01-96.30.1900.20-1.020-0.8300.06283.11
2019 (5)7.54-17.230.101.251.9005.01-30.61-4.5901.950.038.9244.111.0543.845.1721.654.325.37006.850.00.764.110.272600.0-3.340-2.310-0.270-3.6100.020
2018 (4)9.1122.45000.7927.42007.22-26.70.27-51.791.95-45.3827.01-25.480.734.294.25104.334.1167.97006.850.00.737.350.010.01.75-3.852.49-0.8-0.2701.48-19.130.000
2017 (3)7.4421.57000.620.0009.8516.430.5669.73.574.3936.24-10.340.7-10.262.0820.931.53-23.5006.85-2.970.686.250.010.01.8231.882.5123.650.01-98.391.83-8.50.000
2016 (2)6.124.97000.62-34.74008.4616.210.3322.223.4230.0440.4311.90.7862.51.7224.642.0-23.66007.060.00.643.230.010.01.387.812.036.280.621450.02.051.520.000
2015 (1)5.83-7.9000.9561.020.8107.285.050.2702.639.1336.133.880.482.131.3845.262.6226.57007.060.00.620.00.010.01.2825.491.9115.760.04100.01.3226.920.000
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)9.290.65-16.160.73-19.78-47.10.84-9.6818.310002.36-3.67-13.24-0.22-466.67-1200.03.32-0.6-12.8632.522.91-8.251.52-2.56-18.726.29-2.7840.093.52-6.63-23.140.35-25.53-25.536.850.00.00.190.046.150.360.024.140.6-26.83-50.01.15-16.06-28.57-0.1648.3955.560.44-13.73-47.620.102.8510.64
24Q3 (19)9.23-2.53-15.40.91-16.51-38.10.933.3316.250002.45-3.54-11.870.060.0-66.673.34-12.79-16.0831.60-10.07-15.521.56-14.29-12.366.471.7343.783.77-6.22-20.460.470.00.06.850.00.00.190.046.150.360.024.140.829.33-30.511.375.38-14.37-0.318.823.120.5124.39-40.70.101.038.52
24Q2 (18)9.47-13.52-13.911.090.0-19.260.93.4512.50002.54-11.19-5.220.06-40.0-72.733.83-3.774.9335.14-2.530.891.821.111.686.3622.0744.554.02-5.85-21.790.470.00.06.850.00.00.1946.1546.150.3624.1424.140.75-8.54-25.741.34.84-8.45-0.34-3.03-13.330.41-16.33-42.250.10-0.3212.84
24Q1 (17)10.95-1.176.621.09-21.012.830.8722.5410.130002.865.1511.280.1400.0-47.373.984.4615.0336.051.7214.091.8-3.740.05.2116.0410.854.27-6.77-20.190.470.034.296.850.00.00.130.08.330.290.0-64.20.82-31.67192.861.24-22.983.33-0.338.33-17.860.49-41.6700.106.8113.69
23Q4 (16)11.081.569.591.38-6.1214.050.71-11.25-10.130002.72-2.164.210.02-88.89140.03.81-4.2711.0835.44-5.2516.871.875.063.314.49-0.22-9.664.58-3.38-17.330.470.034.296.850.00.00.130.08.330.290.0-64.21.21.691233.331.610.6259.41-0.36-12.5-24.140.84-2.33520.00.090.898.46
23Q3 (15)10.91-0.8223.281.478.8928.950.80.00.00002.783.736.110.18-18.18260.03.989.048.4537.417.422.311.78-0.56-3.264.52.27-7.224.74-7.78-17.280.470.034.296.850.00.00.130.08.330.290.0-64.21.1816.83742.861.612.6850.94-0.32-6.6740.740.8621.13315.00.095.047.55
23Q2 (14)11.07.1125.571.3527.367.140.81.27-3.610002.684.28-14.920.2215.79229.413.655.49-13.9234.8310.225.721.79-0.56-6.284.4-6.38-6.585.14-3.93-15.180.4734.2934.296.850.00.00.138.338.330.29-64.2-64.21.01260.711022.221.4218.3340.59-0.3-7.1446.430.710251.060.090.446.25
23Q1 (13)10.271.5814.241.06-12.4-37.650.790.0-7.060002.57-1.53-12.290.19480.0-17.393.460.87-12.1831.604.193.381.8-0.5534.334.7-5.43-4.675.35-3.430.750.350.00.06.850.00.00.120.0500.00.810.0350.00.28211.11-76.861.218.81-14.89-0.283.4539.130100.0-100.00.091.911.49
22Q4 (12)10.1114.2422.251.216.14-33.150.79-1.25-14.130002.61-0.38-20.91-0.05-200.0-116.673.43-6.54-21.1530.33-0.84-11.531.81-1.633.434.972.471.645.54-3.3248.920.350.00.06.850.00.00.120.0500.00.810.0350.00.09-35.71-90.721.01-4.72-13.68-0.2946.364.2-0.250.0-225.00.090.0414.37
22Q3 (11)8.851.0332.681.14-9.52-12.310.8-3.61-13.040002.62-16.83-24.930.05129.41-82.763.67-13.44-16.2130.58-7.17-17.41.84-3.6625.174.852.970.415.73-5.4545.430.350.00.06.850.00.00.120.0500.00.810.0350.00.1455.56-79.11.064.9521.84-0.543.5733.33-0.414.89-185.710.093.7720.79
22Q2 (10)8.76-2.5625.681.26-25.8831.250.83-2.35-11.70003.157.51-0.63-0.17-173.91-185.04.247.6110.732.947.78-7.191.9142.5431.724.71-4.46-1.466.0614.1244.630.350.00.06.850.00.00.12500.000.81350.08000.00.09-92.56-84.211.01-28.3774.14-0.56-21.7422.22-0.47-162.67-213.330.085.3922.96
22Q1 (9)8.998.7119.871.7-6.0878.950.85-7.61-19.810002.93-11.217.330.23-23.3321.053.94-9.4313.2230.57-10.83-17.261.34-23.43-18.794.930.822.925.3142.7419.860.350.00.06.850.00.00.020.000.180.01700.01.2124.74227.031.4120.51271.05-0.4643.2149.450.75368.75238.890.084.5321.19
21Q4 (8)8.2723.990.361.8139.23105.680.920.0-22.690003.3-5.4435.250.33.45850.04.35-0.6841.2334.28-7.42-11.521.7519.0525.94.891.243.63.72-5.58-17.330.350.00.06.850.00.00.020.000.180.01700.00.9744.78410.531.1734.48485.0-0.810.020.590.16214.29119.280.085.6620.55
21Q3 (7)6.67-4.3-22.891.335.42-5.110.92-2.13-29.230003.4910.0942.450.2945.093.334.3814.3650.5237.024.3101.471.380.684.831.051.263.94-5.97-15.270.350.00.06.850.00.00.02000.181700.01700.00.6717.54179.170.8750.0262.5-0.81-12.526.36-0.146.6783.720.075.6315.54
21Q2 (6)6.97-7.07-16.630.961.05209.680.94-11.32-24.80003.1716.1276.110.25.260.03.8310.0662.2935.50-3.9201.45-12.120.04.78-0.213.914.19-5.42-11.040.350.00.06.850.00.00000.010.00.00.5754.05533.330.5852.63480.0-0.7220.88-63.64-0.1572.2257.140.073.8715.79
21Q1 (5)7.5-8.98-12.380.957.95493.751.06-10.92-11.670002.7311.89116.670.19575.0272.733.4812.99125.9736.94-4.6401.6518.7160.194.791.48-7.714.43-1.5610.20.350.006.850.00.000-100.00.010.0-96.30.3794.74110.720.3890.0115.7-0.9110.78-213.79-0.5434.9485.560.073.98218.12
20Q4 (4)8.24-4.740.00.88-35.770.01.19-8.460.0000.02.44-0.410.0-0.04-126.670.03.085.840.038.7400.01.39-4.790.04.72-1.050.04.5-3.230.00.350.00.06.850.00.0000.00.010.00.00.19-20.830.00.2-16.670.0-1.027.270.0-0.833.490.00.061.270.0

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