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)8.36145.882.48-45.010.8-67.080012.91-19.861.1601.95-37.115.10-21.510.113.482.8363.586.867.490.06-45.4510.6939.010.220.00.540.01.0701.84183.08-0.2500.8200.000
2022 (9)3.411.484.5165.22.4392.860016.110.25-0.2303.1-2.5219.24-2.769.77-3.361.732.374.06-26.050.1110.07.690.00.224.760.548.0-0.1200.65-23.53-0.240-0.3600.000
2021 (8)3.051.672.73-27.781.2663.640016.0743.870.3403.1819.5519.79-16.910.1119.931.696.295.496.60.166.677.690.00.210.00.50.00.1400.8570.0-0.540-0.400.000
2020 (7)3.024.483.78-5.740.77-67.920011.17-18.82-0.3902.667.6923.8132.668.43-9.261.5911.195.1585.920.0607.690.00.210.00.50.0-0.200.5-45.05-0.480-0.6800.000
2019 (6)2.4118.144.01112.172.4-9.430013.76-33.07-0.1302.47-22.3317.9516.069.29-14.221.43-8.332.77-49.91007.690.00.2190.910.50.00.2-80.390.91-44.17-0.370-0.1700.000
2018 (5)2.04-25.821.8925.172.65122.690020.568.780.97361.93.18-13.8215.47-20.7810.831.791.567.595.53-32.15007.690.00.110.00.50.01.021600.01.63146.97-0.1800.8400.000
2017 (4)2.7558.961.5131.31.196.250018.923.850.2103.6938.219.5211.5910.64-1.481.452.118.15-4.12007.690.00.110.00.50.00.0600.6637.5-0.210-0.1500.000
2016 (3)1.73-32.161.15-36.111.12-57.090015.26-31.07-0.702.67-40.6717.50-13.9210.8-18.551.42184.08.531.170.060.07.690.00.1100.50.0-0.1200.48-69.230.11-72.5-0.0100.000
2015 (2)2.55-24.111.8127.852.61-48.110022.14-10.471.25380.774.5-12.2820.33-2.0213.26-13.730.5-5.666.48-23.760.060.07.690.0000.50.01.0701.56231.910.45.261.47320.00.14-9.64
2014 (1)3.364.670.79-18.565.03491.760024.737.480.2605.137.5520.740.0715.3711.050.53-3.648.5-30.610.060.07.690.0000.50.0-0.0300.47147.370.38280.00.3500.156.19
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)6.17-3.7451.63.4342.92-4.991.1732.9530.00003.6917.89-1.86-0.13-30.0-360.02.3626.2-20.5417.9326.87-13.5310.05-2.718.884.7222.92166.676.9715.023.570.050.0-44.4411.447.0248.760.3350.050.00.540.00.0-0.12-112.240.00.76-56.3218.75-0.1323.5353.57-0.25-130.8637.50.0000
24Q1 (19)6.41-23.3397.842.4-3.23-56.040.8810.0-64.230003.133.6411.79-0.172.97-25.01.87-4.1-28.3514.13-6.49-20.0110.332.187.273.8435.69125.886.06-10.88112.630.05-16.67-54.5510.690.039.010.220.00.00.540.00.00.98-8.41590.01.74-5.43205.26-0.1732.029.170.81-1.22284.090.0000
23Q4 (18)8.3640.5145.882.48-10.79-45.010.8-25.93-67.080003.02-9.04-20.11-0.37-123.7222.921.95-24.71-37.115.12-20.27-21.4410.1113.093.482.8316.9463.586.85.5967.490.060.0-45.4510.6939.0139.010.220.00.00.540.00.01.07-26.21991.671.84-16.74183.08-0.25-127.27-4.170.82-38.81327.780.0000
23Q3 (17)5.9546.1980.852.78-22.99-9.741.0820.0-45.450003.32-11.7-16.581.563020.03800.02.59-12.79-26.8418.96-8.58-10.988.94-3.14-11.922.4236.7231.526.44-4.3133.610.06-33.33-25.07.690.00.00.220.00.00.540.00.01.451308.33339.392.21245.31100.91-0.1160.71-283.331.34435.0243.590.0000
23Q2 (16)4.0725.6229.213.61-33.8819.540.9-63.41125.00003.7634.29-10.690.05162.5-76.192.9713.79-13.9120.7417.371.249.23-4.15-9.151.774.12-0.566.73136.146.150.09-18.1828.577.690.00.00.220.00.00.540.00.0-0.1240.0-141.380.6412.28-39.05-0.28-16.67-16.67-0.49.09-900.00.0000
23Q1 (15)3.24-4.7121.85.4621.0673.332.461.23720.00002.8-25.93-32.37-0.0883.3302.61-15.81-27.517.67-8.17-17.939.63-1.43-6.411.7-1.73-2.862.85-29.8-56.290.110.057.147.690.00.00.220.04.760.540.08.0-0.2-66.67-242.860.57-12.31-32.14-0.240.022.58-0.44-22.22-158.820.0000
22Q4 (14)3.43.3411.484.5146.4365.22.4322.7392.860003.78-5.03-11.89-0.48-1300.0-318.183.1-12.43-2.5219.24-9.66-2.79.77-3.74-3.361.73-5.982.374.06-15.77-26.050.1137.510.07.690.00.00.220.04.760.540.08.0-0.12-136.36-185.710.65-40.91-23.53-0.24-500.055.56-0.36-192.3110.00.0000
22Q3 (13)3.294.44-12.033.081.99-15.151.98395.0117.580003.98-5.46-5.240.04-80.9503.542.617.621.303.970.2810.15-0.15.071.843.378.884.82-23.97-12.520.0814.29-11.117.690.00.00.220.04.760.540.08.00.3313.79512.51.14.7674.60.06125.0110.340.39680.0159.090.0000
22Q2 (12)3.1518.421.613.02-4.13-22.370.433.33566.670004.211.692.930.210320.03.45-4.170.020.49-4.85-15.3210.16-1.2613.271.781.717.236.34-2.764.790.070.007.690.00.00.224.764.760.548.08.00.29107.14462.51.0525.069.35-0.2422.5859.320.05129.41107.460.0000
22Q1 (11)2.66-12.79-16.353.1515.38-14.40.3-76.19-61.040004.14-3.518.290-100.0-100.03.613.2125.8721.538.87-2.8810.291.7815.11.753.558.026.5218.7625.380.07-30.007.690.00.00.210.00.00.50.00.00.140.0207.690.84-1.1844.83-0.3142.5938.0-0.1757.573.020.0000
21Q4 (10)3.05-18.451.672.73-24.79-27.781.2638.4663.640004.292.1415.950.220266.673.18-3.3419.5519.78-6.89-16.8810.114.6619.931.690.06.295.49-0.366.60.111.1166.677.690.00.00.210.00.00.50.00.00.14275.0170.00.8534.9270.0-0.546.9-12.5-0.439.3941.180.0000
21Q3 (9)3.7420.6522.623.63-6.68-3.970.911416.67-15.740004.22.6941.410-100.0100.03.29-4.6455.1921.24-12.2113.519.667.697.331.691.815.625.51-8.938.460.09050.07.690.00.00.210.00.00.50.00.0-0.080.068.00.631.6136.96-0.581.69-20.83-0.661.499.590.0000
21Q2 (8)3.1-2.5216.13.895.710.260.06-92.21-92.50004.0916.8649.820.05-37.5138.463.4520.6372.524.199.1239.848.970.34-1.861.662.4719.426.0516.3517.020007.690.00.00.210.00.00.50.00.0-0.0838.4660.00.626.921.57-0.59-18.0-20.41-0.67-6.352.90.0000
21Q1 (7)3.186.031.43.68-2.65-0.270.770.000003.5-5.4196.630.0833.33129.632.867.5241.5822.17-6.8208.946.05-5.11.621.8915.715.20.97-14.470-100.007.690.00.00.210.00.00.50.00.0-0.1335.0-85.710.5816.0-9.38-0.5-4.17-25.0-0.637.35-34.040.0000
20Q4 (6)3.0-1.6424.483.780.0-5.740.77-28.7-67.920003.724.58-3.90.06220.020.02.6625.477.6923.7927.1608.43-6.33-9.261.59-0.6211.195.151.3885.920.060.007.690.00.00.210.00.00.50.00.0-0.220.0-200.00.58.7-45.05-0.480.0-29.73-0.686.85-300.00.0000
20Q3 (5)3.0514.2321.513.78-2.588.311.0835.0-55.00002.978.79-7.19-0.0561.5454.552.126.0-9.7918.718.1509.0-1.53-11.331.615.1112.685.08-1.7419.810.06007.690.00.00.210.00.00.50.00.0-0.25-25.0-292.310.46-9.8-45.24-0.482.04-108.7-0.73-5.8-630.00.0000
20Q2 (4)2.6710.330.03.885.150.00.800.0000.02.7353.370.0-0.1351.850.02.0-0.990.017.3000.09.14-2.970.01.39-0.710.05.17-14.970.0000.07.690.00.00.210.00.00.50.00.0-0.2-185.710.00.51-20.310.0-0.49-22.50.0-0.69-46.810.00.0000.0

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