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)2.57-7.223.80.00.830.0007.774.72-0.3902.512.4532.30-2.177.750.130.180.02.56-24.260.060.08.750.00.870.00.160.0-3.260-2.2300.22120.0-3.0400.02114.76
2023 (9)2.774.533.85.560.830.0007.42-2.62-0.8102.45-28.3633.02-26.437.74-5.610.18-5.263.38-18.360.060.08.750.00.870.00.160.0-2.870-1.8400.10-2.7700.01-31.28
2022 (8)2.65-21.833.6-36.170.8312.16007.62-7.52-0.1203.42-7.8244.88-0.328.2-0.490.190.04.14-16.530.0608.750.00.870.00.160.0-2.070-1.040-0.030-2.100.0198.59
2021 (7)3.3921.515.64-24.80.7432.14008.2425.23-1.3603.715.445.02-15.848.24-3.510.19-5.04.967.36008.7529.630.870.00.160.0-1.980-0.950-0.110-2.0900.01-25.43
2020 (6)2.79-29.197.5-6.130.5624.44006.58-33.2-1.5103.52-38.3553.50-7.728.54-6.770.20.04.623.12006.750.00.870.00.160.0-0.600.43-77.95-0.170-0.7700.01-7.54
2019 (5)3.9425.087.9926.620.450.0009.85-31.26-0.6405.71-30.4557.971.189.164.570.204.48-9.130.010.06.750.00.8720.830.1645.450.92-66.791.95-45.83-0.2200.7-73.180.0164.69
2018 (4)3.15-32.986.3127.990.450.00014.33-4.781.495.678.2134.1557.2940.898.7613.91004.93-8.530.01-75.06.750.00.7224.140.1137.52.77-1.773.63.45-0.1602.61-3.690.01-0.63
2017 (3)4.7130.394.93310.830.4550.00015.058.121.41-13.56.1269.0640.6656.377.692.81005.3956.230.04-20.06.7512.50.5841.460.0802.8210.593.4817.17-0.1102.719.720.01-17.4
2016 (2)2.0436.911.200.33.450013.9216.681.63-3.553.6267.5926.0143.637.486.25003.45-7.750.05-37.56.00.00.4164.0002.5553.612.9755.5-0.0802.4747.90.0133.78
2015 (1)1.49-49.15000.2926.090011.935.581.69-29.882.16-29.1818.11-32.927.0439.41003.7423.030.08300.06.089.870.252400.0001.66-24.551.91-13.570.010.01.67-24.430.010
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)2.57-5.51-7.223.80.00.00.83-1.190.00002.16-3.5720.67-0.0381.2593.332.51-4.922.4532.30-9.45-2.177.75-0.510.130.180.00.02.56-6.91-24.260.060.00.08.750.00.00.870.00.00.160.00.0-3.26-0.93-13.59-2.23-1.36-21.20.220.0120.0-3.04-1.0-9.750.0211.87114.76
24Q3 (19)2.72-7.178.373.80.08.570.840.01.20002.2441.777.18-0.16-220.0-328.572.649.09-5.3835.686.88-0.017.790.0-3.230.180.00.02.75-6.78-21.880.060.00.08.750.00.00.870.00.00.160.00.0-3.23-4.87-32.92-2.2-7.32-57.140.2222.2283.33-3.01-3.79-30.30.0270.8264.2
24Q2 (18)2.9320.583.173.80.05.560.840.01.20001.58-11.731.94-0.0566.6786.492.42-7.634.7633.38-8.0214.017.793.18-4.770.180.00.02.95-6.65-20.70.060.00.08.750.00.00.870.00.00.160.00.0-3.08-1.65-23.2-2.05-2.5-39.460.1812.5350.0-2.9-1.05-17.890.0166.67-13.0
24Q1 (17)2.43-12.271.253.80.031.030.841.21.20001.790.0-10.05-0.1566.67-150.02.626.94-0.3836.299.98.177.55-2.45-5.390.180.0-5.263.16-6.51-19.80.060.00.08.750.00.00.870.00.00.160.00.0-3.03-5.57-42.25-2.0-8.7-81.820.1660.01700.0-2.87-3.61-34.110.01-32.57-53.87
23Q4 (16)2.7710.364.533.88.575.560.830.00.00001.79-14.35-18.26-0.45-742.86-400.02.45-12.19-28.3633.02-7.45-26.437.74-3.85-5.610.180.0-5.263.38-3.98-18.360.060.00.08.750.00.00.870.00.00.160.00.0-2.87-18.11-38.65-1.84-31.43-76.920.1-16.67433.33-2.77-19.91-31.90.01-14.47-31.28
23Q3 (15)2.51-11.62-22.293.5-2.7810.060.830.01.220002.0934.84-3.240.07118.9216.672.7920.78-22.2835.6821.86-26.268.05-1.59-4.850.180.0-5.263.52-5.38-19.080.060.00.08.750.00.00.870.00.00.160.00.0-2.432.8-8.0-1.44.76-14.750.12200.0500.0-2.316.1-3.590.01-9.49-25.94
23Q2 (14)2.8418.331.433.624.14-18.180.830.02.470001.55-22.113.33-0.37-516.67-184.622.31-12.17-31.2529.28-12.72-33.438.182.51-5.870.18-5.26-5.263.72-5.58-18.420.060.00.08.750.00.00.870.00.00.160.00.0-2.5-17.37-8.23-1.47-33.64-14.840.04500.0300.0-2.46-14.95-5.580.01-11.6251.37
23Q1 (13)2.4-9.43-3.612.9-19.44-41.30.830.07.790001.99-9.1312.43-0.06-140.071.432.63-23.1-26.5433.55-25.26-22.987.98-2.68-3.160.190.00.03.94-4.83-17.230.060.008.750.00.00.870.00.00.160.00.0-2.13-2.92.29-1.1-5.774.35-0.0166.670.0-2.14-1.92.280.010.4497.87
22Q4 (12)2.65-17.96-21.833.613.21-36.170.831.2212.160002.191.3910.050.15150.0136.593.42-4.74-7.8244.88-7.24-0.328.2-3.07-0.490.190.00.04.14-4.83-16.530.060.008.750.00.00.870.00.00.160.00.0-2.078.0-4.55-1.0414.75-9.47-0.03-250.072.73-2.15.83-0.480.01-7.8298.59
22Q3 (11)3.2315.3641.673.18-27.73-56.320.821.237.890002.1644.0-9.240.06146.15125.03.596.85-3.2348.3810.014.338.46-2.652.30.190.00.04.35-4.61-12.470.060.008.750.029.630.870.00.00.160.00.0-2.252.6-44.23-1.224.69-130.190.02200.0110.53-2.234.29-27.430.0184.9864.79
22Q2 (10)2.812.452.564.4-10.93-39.560.815.1912.50001.5-15.25-27.88-0.1338.172.343.36-6.155.9943.980.98-0.258.695.461.880.190.0-5.04.56-4.2-8.250.06008.750.029.630.870.00.00.160.00.0-2.31-5.96-76.34-1.28-11.3-357.14-0.02-100.090.0-2.33-6.39-54.30.0115.53-8.43
22Q1 (9)2.49-26.55-16.164.94-12.41-32.140.774.0518.460001.77-11.06-1.12-0.2148.7812.53.58-3.510.8443.55-3.27-7.778.240.0-2.830.190.0-5.04.76-4.03-3.450008.750.029.630.870.00.00.160.00.0-2.18-10.1-159.52-1.15-21.05-705.26-0.0190.9194.44-2.19-4.78-114.710.010.81-26.72
21Q4 (8)3.3948.6821.515.64-22.53-24.80.74-2.6332.140001.99-16.3913.71-0.41-70.8326.793.710.05.445.02-2.91-15.718.24-0.36-3.510.190.0-5.04.96-0.27.360008.7529.6329.630.870.00.00.160.00.0-1.98-26.92-230.0-0.95-79.25-320.93-0.1142.1135.29-2.09-19.43-171.430.01-23.51-25.43
21Q3 (7)2.28-16.489.627.280.0-12.50.765.5668.890002.3814.4251.59-0.2448.9417.243.7117.03-12.7146.385.1808.27-3.05-5.160.19-5.0-5.04.970.020.0500-100.06.750.00.00.870.00.00.160.00.0-1.56-19.08-5100.0-0.53-89.29-153.0-0.195.017.39-1.75-15.89-573.080.012.792.78
21Q2 (6)2.73-8.08-43.837.280.0-23.690.7210.7760.00002.0816.220.23-0.47-95.83-113.643.17-1.86-35.8344.09-6.6408.530.59-3.070.20.00.04.970.8116.9400-100.06.750.00.00.870.00.00.160.00.0-1.31-55.95-603.85-0.28-247.37-121.71-0.2-11.1125.93-1.51-48.04-15000.00.01-7.552.46
21Q1 (5)2.976.45-38.767.28-2.93-15.250.6516.0744.440001.792.2916.23-0.2457.1445.453.23-8.24-33.447.22-11.5908.48-0.7-5.780.20.00.04.936.7112.8100-100.06.750.00.00.870.00.00.160.00.0-0.84-40.0-275.00.19-55.81-87.42-0.18-5.8828.0-1.02-32.47-543.480.012.570.8
20Q4 (4)2.7934.130.07.5-9.860.00.5624.440.0000.01.7511.460.0-0.56-93.10.03.52-17.180.053.4100.08.54-2.060.00.20.00.04.6211.590.00-100.00.06.750.00.00.870.00.00.160.00.0-0.6-1900.00.00.43-57.00.0-0.1726.090.0-0.77-196.150.00.015.430.0

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