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)270.44166.18000000519.6970.4964.4693.8657.3135.1311.0337.9186.61-25.431.19112.5002.48-40.18.068.48000.680.0106.8576.41107.5275.5425.47250.83132.3295.080.00-52.03
2023 (9)101.6112.77000000304.82122.0933.2581.324.3772.477.99-22.34116.1427.280.560004.14365.177.433.34000.68-80.4660.5778.7861.2563.957.26-2.6867.8364.080.0060.22
2022 (8)47.7524.06000000137.2531.6218.3423.0914.1345.6710.3010.6891.25763.2900000.89134.217.191.7003.4872.2833.8835.7937.3638.527.46041.3492.550.000
2021 (7)38.49-16.11000000104.2847.3114.978.449.766.959.3013.3410.5711.500000.38-69.357.0714.03002.02197.0624.9545.2326.9751.01-3.48021.4741.620.000
2020 (6)45.8893.0200000070.7963.418.3592.45.81-35.38.21-60.419.4862.8900001.24-44.146.22.31000.680.017.1856.6117.8653.3-2.02015.1638.70.000
2019 (5)23.77108.140.150000043.3225.534.3468.878.9833.8320.736.615.82107.1200002.2251.026.061.34000.680.010.9745.4911.6541.73-0.04010.9336.80.000
2018 (4)11.42-26.8900000034.51-19.12.57-16.836.7162.8619.44101.332.81360.6600001.4768.975.98-1.97000.680.07.5413.98.2212.60.4507.9930.770.000
2017 (3)15.6260.370.42-68.66000042.6615.583.0904.12-58.09.66-63.660.61-62.800000.87-25.646.10.49000.680.06.6287.017.373.4-0.5106.1123.430.000
2016 (2)9.741.671.34-75.72000036.91-2.51-2.1109.8119.7826.5822.861.64-29.9100001.17-18.756.07-1.46000.680.03.54-40.54.21-36.51.41-10.194.95-34.180.000
2015 (1)9.58-29.45.520000037.86-19.311.29-38.868.1927.3721.6357.852.344.4600001.44-19.556.16-2.99000.680.05.958.586.637.631.5742.737.5214.290.000
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)270.4437.16166.18000000000130.71-11.8441.6618.362.464.0857.3-20.97135.1311.03-26.8137.9186.61-32.5-25.431.197.21112.50002.48-13.59-40.18.060.888.480000.680.00.0106.8520.7576.41107.5220.5875.5425.47102.63250.83132.3230.9395.080.0010.37-52.03
24Q3 (19)197.17-15.19228.51000000000148.269.1694.8217.9312.98101.9172.534.58165.2815.0614.442.41128.31-20.6313.241.1138.7576.190002.87107.97-57.167.990.257.830000.680.00.088.4925.8779.289.1725.6478.1612.57-39.8-16.75101.0610.8456.730.00-13.37-57.69
24Q2 (18)232.49-5.13335.37000000000135.8229.4871.3215.8729.02115.9253.8728.0564.9913.1710.35-12.17161.6618.3115.430.812.6821.210001.38-51.75-71.437.971.019.930000.680.00.070.3-3.1573.6270.97-3.1472.3820.8826.7127.291.182.3783.530.0015.7-66.29
24Q1 (17)245.05141.19513.85000000000104.913.6983.5212.39.92111.3442.0772.6370.3911.9349.25-18.69136.6517.6669.730.7126.791.430002.86-30.92401.757.896.199.130000.680.0-80.4672.5919.8483.0873.2719.6269.8816.48127.0154.7189.0731.3193.130.00-56.64-58.81
23Q4 (16)101.669.28112.7700000000092.2721.25101.3711.1926.01117.724.37-10.8372.478.00-24.42-22.34116.142.527.280.56-11.1100004.14-38.21365.177.430.273.340000.680.0-80.4660.5722.6678.7861.2522.3863.957.26-51.92-2.6867.835.264.080.00-2.6660.22
23Q3 (15)60.0212.4-8.5600000000076.1-4.01114.318.8820.82100.027.33-16.2960.9510.58-29.44-27.56113.3151.065.270.63-4.5500006.738.72487.727.412.213.350000.680.0-80.4649.3821.9671.5250.0521.5755.115.164.3132.3464.4829.7960.40.00-30.980
23Q2 (14)53.433.77-24.500000000079.2838.7166.497.3526.2971.7332.6532.2498.9614.992.16-2.8375.04-6.79109.730.66-5.7100004.83747.37570.837.250.281.40000.68-80.46-80.4640.492.1266.2841.17-4.5447.939.1942.04151.0949.687.7277.370.0041.410
23Q1 (13)39.92-16.4-34.6800000000057.1624.75118.425.8213.2329.6224.6974.73155.5914.6842.5557.7880.51-11.77316.930.7000000.57-35.96-62.257.230.561.540003.480.072.2839.6517.0334.6843.1315.4437.096.47-13.277987.546.1211.5656.230.0068.630
22Q4 (12)47.75-27.2524.0600000000045.8229.0384.395.1415.7745.6114.13-16.7845.6710.30-29.510.6891.2533.1763.290000000.89-21.93134.217.190.281.70003.480.072.2833.8817.6835.7937.3615.7738.527.46-34.62314.3741.342.8492.550.0000
22Q3 (11)65.64-7.242.600000000035.5119.3638.824.443.7423.3316.983.47232.2914.60-5.36181.7768.5691.62680.870000001.1458.33-5.797.170.281.270003.480.072.2828.7918.2327.6732.2715.9531.3411.41211.75448.9340.243.52108.510.0000
22Q2 (10)70.7315.7434.9300000000029.7513.689.134.28-4.6810.0316.4169.88192.5115.4365.9155.8235.7885.29272.320000000.72-52.32-20.887.150.421.420003.4872.2872.2824.35-17.2928.527.83-11.5432.713.664475.0208.2828.01-5.1279.90.0000
22Q1 (9)61.1158.7710.1900000000026.175.31-1.584.4927.215.729.66-0.41101.679.30-0.0159.5719.3182.6953.990000001.51297.37-26.77.120.711.710002.020.0197.0629.4418.039.7931.4616.6544.780.08102.3108.9929.5237.4946.360.0000
21Q4 (8)38.49-16.38-16.1100000000024.85-2.8529.633.53-1.9448.959.789.8266.959.3079.4813.3410.5720.3911.50000000.38-68.6-69.357.07-0.1414.030002.020.0197.0624.9510.6445.2326.979.7751.01-3.48-6.42-72.2821.4711.3641.620.0000
21Q3 (7)46.03-12.199.4900000000025.58-6.1627.963.6-7.4655.175.11-8.9146.05.18-14.0808.78-8.6492.120000001.2132.97-0.827.080.4314.560002.020.0197.0622.5519.052.2624.5717.1758.62-3.273.25-170.2519.2823.8341.760.0000
21Q2 (6)52.42-5.4843.6600000000027.262.5265.923.890.26102.65.6117.12160.936.033.4809.61-23.3732.550000000.91-55.83-49.167.050.7115.010002.02197.06197.0618.95-10.0251.7220.97-3.559.23-3.38-279.78-503.5715.57-22.8130.510.0000
21Q1 (5)55.4620.8875.900-100.000000026.5938.7174.933.8863.71122.994.79-17.56-34.25.83-28.98012.5432.2869.460000002.0666.134.047.012.915.320000.680.00.021.0622.5865.721.7321.6762.29-0.8955.94-584.6220.1733.0560.330.0000
20Q4 (4)45.889.130.0000.0000.0000.019.17-4.10.02.372.160.05.8166.00.08.2100.09.48107.440.0000.0000.01.241.640.06.20.320.0000.00.680.00.017.1816.00.017.8615.30.0-2.02-66.940.015.1611.470.00.0000.0

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