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)6.739.0800000017.238.3-11.0102.69398.1515.61359.982.2211.5679.97-2.78001.78-1.1158.825.00000-10.750-10.7505.19-45.99-5.5600.135.32
2023 (9)6.17-45.4900000015.91-7.61-11.800.54-19.43.39-12.771.99-10.3682.26-0.16001.8-11.3356.029.610.27440.00.260.0-11.770-11.2409.61-3.71-2.1600.13-8.48
2022 (8)11.3255.9200000017.22-3.372.11330.610.67-2.93.890.482.222.382.392.12002.03-8.5651.119.610.0500.2602.18336.02.49398.09.98-9.612.165.370.14-2.94
2021 (7)7.266.7600000017.8211.310.49-92.620.69-48.893.87-54.082.1718.5880.6818.25002.22-21.8346.639.6400000.500.5011.0429.1211.54104.610.14-18.6
2020 (6)6.8-47.730.01-99.2000016.019.216.6401.35229.278.43201.51.835.1768.23124.07002.8411.3742.530.00.270.01.940.0-2.910-0.708.5505.6400.17-32.93
2019 (5)13.01-45.241.25-16.67000014.661.17-2.3400.4110.812.809.531.740.030.45-8.53002.55-3.7742.530.00.270.01.940.0-9.640-7.430-2.950-12.5900.266.4
2018 (4)23.76102.391.5-70.18000014.492.55-6.9100.3742.312.5538.771.74-4.433.29-15.83002.65278.5742.530.00.2701.940-6.940-4.730-3.110-10.0500.24249.49
2017 (3)11.74-8.145.03-1.37000014.13-7.165.4300.26-40.911.84-36.351.82-25.7139.5514.77000.7-59.7742.530.000002.6702.670-1.9400.7300.07-50.53
2016 (2)12.7877.995.12.0000015.220.2-2.6800.4422.222.8921.982.454.734.46-6.31001.74-5.4342.530.00000-2.730-2.730-1.290-4.0200.14-3.27
2015 (1)7.189.795.0100.0000015.198.58-1.9400.36-26.532.37-32.332.34-5.6536.7811.83001.84-4.6642.530.00000-1.990-1.9900.130-1.8600.15-1.09
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)6.73-25.479.080000000004.7510.989.45-3.1121.66-270.242.69-1.1398.1515.62-3.46360.542.2213.2711.5679.975.98-2.780001.780.56-1.1158.820.05.000-100.000-100.0-10.75-36.088.67-10.75-36.084.365.19-37.17-45.99-5.56-1644.44-157.410.132.585.32
24Q3 (19)9.0367.2228.820000000004.285.166.2-3.97-159.4820.282.72504.44403.716.18495.46381.831.963.167.175.46-2.83-7.160001.770.57-4.8458.820.05.000-100.000-100.0-7.9-101.0227.85-7.9-101.0224.188.264.424.030.36-90.95111.960.131.32-1.42
24Q2 (18)5.4-10.15-1.10000000004.07-1.2110.9-1.5336.2568.970.45-11.762.272.72-13.9-1.681.9-7.77-1.5577.66-1.730.040001.76-1.12-5.3858.825.05.00-100.0-100.00-100.0-100.0-3.9372.2734.17-3.9371.1927.767.91-8.13-17.863.98171.588.740.13-1.09-5.7
24Q1 (17)6.01-2.593.260000000004.12-5.076.19-2.4-185.71-126.420.51-5.564.083.16-6.9610.012.063.52-3.7479.03-3.93-6.840001.78-1.11-10.5556.020.09.610.270.0440.00.260.00.0-14.17-20.39-1657.14-13.64-21.35-1218.038.61-10.41-24.61-5.56-157.41-145.090.132.45-4.94
23Q4 (16)6.17-11.98-45.490000000004.347.69-3.56-0.8483.1381.740.540.0-19.43.391.01-12.821.998.74-10.3682.261.21-0.160001.8-3.23-11.3356.020.09.610.270.0440.00.260.00.0-11.77-7.49-639.91-11.24-7.87-551.419.6121.03-3.71-2.1628.24-117.760.13-3.99-8.48
23Q3 (15)7.0128.395.570000000004.039.814.13-4.98-1.01-217.180.5422.7322.733.3621.5130.891.83-5.18-13.6881.284.7-7.630001.860.0-12.2656.020.09.610.270.0440.00.260.00.0-10.95-83.42-262.95-10.42-91.54-248.227.94-17.55-31.43-3.01-182.24-116.450.13-3.09-3.71
23Q2 (14)5.46-6.19-3.870000000003.67-5.41-24.02-4.93-365.0912.120.44-10.2-18.522.76-3.66-8.541.93-9.810.5277.63-8.49-1.280001.86-6.53-13.8956.029.619.610.27440.0440.00.260.00.0-5.97-756.04-341.7-5.44-545.9-295.689.63-15.6738.563.66-70.32-61.150.13-0.29-5.28
23Q1 (13)5.82-48.5941.950000000003.88-13.78-3.48-1.0676.96-113.140.49-26.87-5.772.87-26.27-1.192.14-3.60.4784.832.96-2.030001.99-1.97-11.5651.110.09.610.050.000.260.000.91-58.26-89.151.22-51.0-85.4611.4214.4326.4712.331.4-29.220.13-1.360.3
22Q4 (12)11.3270.4855.920000000004.516.281.58-4.6-208.24-221.370.6752.27-2.93.8951.650.482.224.722.382.39-6.362.120002.03-4.25-8.5651.110.09.610.050.000.260.002.18-67.56336.02.49-64.58398.09.98-13.82-9.612.16-33.555.370.141.02-2.94
22Q3 (11)6.6416.92.790000000003.87-19.88-15.694.25175.762136.840.44-18.52-12.02.57-15.1-10.462.1210.4220.4587.9911.8930.670002.12-1.85-22.9151.110.09.610.050.000.260.006.72172.06303.647.03152.88313.0311.5866.62114.8418.394.27775.60.14-4.67-16.97
22Q2 (10)5.6838.54-29.9600-100.00000004.8320.15-0.82-5.61-169.5231.00.543.853.853.024.08-2.721.92-9.867.2678.64-9.1814.790002.16-4.0-22.351.119.6120.170.050-81.480.260-86.62.47-70.56138.592.78-66.87166.356.95-23.03-2.119.42-45.921245.710.145.59-14.06
22Q1 (9)4.1-43.53-10.6800-100.00000004.02-9.262.298.07112.9373.920.52-24.6410.642.90-25.02-2.462.13-1.8417.6886.597.3314.580002.251.35-19.9346.630.09.6400-100.000-100.08.391578.0384.978.391578.0112.949.03-18.215.3717.4250.9569.130.13-4.55-17.56
21Q4 (8)7.2612.386.7600-100.00000004.43-3.499.113.791894.74121.030.6938.0-48.893.8735.13-54.022.1723.318.5880.6819.8118.250002.22-19.27-21.8346.630.09.6400-100.000-100.00.5115.15117.180.5115.15171.4311.04104.8229.1211.54452.15104.610.14-13.57-18.6
21Q3 (7)6.46-20.3541.670-100.000000004.59-5.7518.30.19102.34-96.580.5-3.85-66.222.87-7.7601.76-1.68-2.7667.34-1.71-4.640002.75-1.08-0.7246.639.649.640-100.0-100.00-100.0-100.0-3.348.44-121.84-3.321.24-119.055.39-24.08-55.452.09198.57-92.320.16-1.33-10.48
21Q2 (6)8.1176.6957.780.010.000000004.8723.9224.23-8.13-275.22-138.90.5210.64-63.893.114.3601.79-1.12.8768.51-9.349.970002.78-1.073.7342.530.00.00.270.00.01.940.00.0-6.4-469.94-167.37-4.19-206.35-135.787.1-17.15-27.920.7-93.2-96.380.171.29-14.83
21Q1 (5)4.59-32.5-63.660.010.0-99.190000003.93-3.2-5.764.64125.75359.220.47-65.1920.512.98-64.6601.81-1.091.6975.5710.76164.230002.81-1.0611.9542.530.00.00.270.00.01.940.00.01.73159.45115.143.94662.86142.738.570.23348.4110.382.62169.220.16-5.76-38.85
20Q4 (4)6.849.120.00.0100.0000.0000.04.064.640.0-18.02-424.680.01.35-8.780.08.4200.01.831.10.068.23-3.380.0000.02.842.530.042.530.00.00.270.00.01.940.00.0-2.91-119.260.0-0.7-104.040.08.55-29.340.05.64-79.270.00.17-4.950.0

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