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)6.18-31.642.13-35.060.0900011.2724.810.14-75.01.95178.5717.30123.24.354.12002.86-26.291.911369.235.55.770.6210.710.01-96.30.98-23.441.62-23.220.09800.01.07-17.050.090
2022 (9)9.0424.863.2837.8200009.03-17.530.56-26.320.7-55.417.75-45.932.790.72003.8861.670.138.335.210.170.5616.670.2742.111.28-8.572.111.440.0101.2914.160.000
2021 (8)7.24-11.272.3870.03.000010.956.520.7611.761.5776.414.3465.612.7711.690.26-3.72.4-55.310.12200.04.720.00.4814.290.19171.431.43.72.0813.04-0.2701.13-2.590.000
2020 (7)8.16-2.041.4180.0000010.28-8.380.68-26.880.89-39.868.66-34.372.48-7.810.27-6.95.37-9.60.04-33.334.720.640.4231.250.0701.35-14.011.84-2.65-0.1901.16-22.670.000
2019 (6)8.3351.450.566.670.02-96.080011.22-4.020.938.141.48-25.6313.19-22.512.698.470.2905.94134.780.06100.04.690.640.3233.33001.5714.61.8914.55-0.0701.58.70.000
2018 (5)5.510.00.30.00.5124.390011.6915.40.86152.941.99268.5217.02219.342.48-6.42002.53-16.230.0304.6615.920.2420.00.0401.3731.731.6532.00.0101.3838.00.000
2017 (4)5.0-9.260.3-25.00.4128.120010.13-17.370.34-75.710.54-67.665.33-60.872.6516.74003.02-13.47004.020.00.2233.33001.04-36.591.25-26.9-0.0401.0-41.520.000
2016 (3)5.51137.50.4-80.00.32113.330012.267.451.4191.671.67-3.4713.62-10.162.27-4.62003.49193.28004.0229.680.06200.0001.64187.721.71194.830.070.01.71167.190.000
2015 (2)2.3229.612.0-8.260.15-6.250011.4164.650.48220.01.7386.0215.1612.982.38-36.7001.19-10.530.06-33.333.14.380.020000.57280.00.58286.670.07250.00.64276.470.000
2014 (1)1.7992.472.18-9.920.16-11.11006.93-10.350.1500.93-7.9213.422.713.7633.33001.33-10.740.09-10.02.9730.8400000.1500.1500.0200.1700.000
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
24Q3 (20)6.05-4.57-17.572.140.47-37.610.2210.0450.00002.34-22.52-20.14-0.18-325.0-178.261.0-20.013.648.24-16.11-3.965.0311.044.790002.7-2.17-7.221.8-2.17-2.175.50.00.00.620.00.00.010.00.00.75-19.358.71.38-12.13.760.23-4.1721.050.98-16.2411.360.091.5218.68
24Q2 (19)6.34-2.16-8.252.130.0-46.620.233.3300003.0219.37-3.820.08200.0-70.371.25-21.3842.059.82-20.643.664.53-1.95-1.520002.76-1.78-7.071.84-2.650.555.50.00.180.620.00.00.010.00.00.939.41102.171.576.0844.040.2414.29200.01.1710.38116.670.08-2.5315.8
24Q1 (18)6.484.85-34.352.130.0-56.350.1566.6700002.53-40.47163.54-0.08-127.5987.691.59-18.46341.6712.37-28.42184.594.627.4442.150002.81-1.75-27.581.89-1.051475.05.50.05.770.620.010.710.010.0-96.30.85-13.27672.731.48-8.6455.790.21133.331150.01.06-0.931077.780.09-1.570
23Q4 (17)6.18-15.8-31.642.13-37.9-35.060.09125.000004.2545.0531.580.2926.09422.221.95121.59178.5717.29101.55123.014.3-10.4254.120002.86-1.72-26.291.913.81369.235.50.05.770.620.010.710.010.0-96.30.9842.03-23.441.6221.8-23.220.09-52.63800.01.0721.59-17.050.0921.850
23Q3 (16)7.346.2218.773.43-14.043.940.040-98.640002.93-6.6949.490.23-14.81-36.110.880.018.928.58-9.4513.934.84.3530.4300-100.02.91-2.0217.341.840.551944.445.50.1819.570.620.010.710.010.0-96.30.6950.0-49.641.3322.02-39.550.19137.590.00.8862.96-40.140.07-0.940
23Q2 (15)6.91-29.9912.363.99-18.2440.9900-100.00003.14227.0847.420.27141.54-10.00.88144.44-1.129.47117.8712.934.641.5428.8500-100.02.97-23.4528.571.831425.01730.05.495.5819.350.6210.7110.710.01-96.3-96.30.46318.18-54.461.0914.74-40.760.08500.0188.890.54500.0-41.30.0700
23Q1 (14)9.879.1837.274.8848.78105.0400-100.00000.96-70.28-43.86-0.65-622.2200.36-48.57-62.114.35-43.91-51.723.2516.49-7.1400-100.03.880.065.110.12-7.699.095.20.013.040.560.016.670.270.042.110.11-91.41-87.360.95-54.98-38.71-0.02-300.089.470.09-93.02-86.760.0000
22Q4 (13)9.0446.2824.863.28-0.6137.820-100.0-100.00003.2364.8-19.85-0.09-125.0-128.120.7-5.41-55.417.752.98-45.982.79-24.180.720-100.0-100.03.8856.4561.670.1344.448.335.213.0410.170.560.016.670.270.042.111.28-6.57-8.572.11-4.091.440.01-90.0103.71.29-12.2414.160.0000
22Q3 (12)6.180.49-20.263.316.6138.662.94-5.479700.00001.96-7.98-28.470.3620.0-5.260.74-16.85-9.767.53-10.26-8.843.683.08-0.540.24-11.11-7.692.487.36-53.820.09-10.0-25.04.60.0-2.540.560.016.670.270.042.111.3735.6428.042.219.5725.710.1211.11140.01.4759.7879.270.0000
22Q2 (11)6.15-14.46-30.192.8318.9142.213.111.9700002.1324.562.90.30900.00.89-6.3243.558.39-6.8532.863.572.03.480.270.03.852.31-1.7-57.850.1-9.090.04.60.0-2.540.5616.6733.330.2742.11285.711.0116.0913.481.8418.7134.31-0.0952.6364.00.9235.2943.750.0000
22Q1 (10)7.19-0.69-15.512.380.058.673.051.6700001.71-57.57-18.570-100.0-100.00.95-39.49-2.069.00-37.25-1.63.526.3522.810.273.853.852.35-2.08-57.120.11-8.33175.04.6-2.54-2.540.480.014.290.190.0171.430.87-37.861.161.55-25.4815.67-0.1929.630.00.68-39.821.490.0000
21Q4 (9)7.24-6.58-11.272.380.070.03.09900.000004.0347.0833.440.32-15.7928.01.5791.4676.414.3573.7965.62.77-25.1411.690.260.0-3.72.4-55.31-55.310.120.0200.04.720.00.00.480.014.290.190.0171.431.430.843.72.0818.8613.04-0.27-8.0-42.111.1337.8-2.590.0000
21Q3 (8)7.75-12.031.312.3819.670.00.03000002.7432.374.180.381166.6790.00.8232.26-17.178.2630.79-12.423.77.2519.740.260.0-7.145.37-2.01-1.650.1220.0140.04.720.00.00.4814.2914.290.19171.43171.431.0720.22-3.61.7527.7410.06-0.250.0-78.570.8228.12-15.460.0000
21Q2 (7)8.813.5340.961.9932.67121.110000002.07-1.43-27.370.03-25.0-92.680.62-36.08-70.896.31-31.0103.4521.055.50.260.0-7.145.480.00.00.1150.066.674.720.00.430.420.000.070.000.893.49-35.971.372.24-1.44-0.25-31.58-177.780.64-4.48-50.770.0000
21Q1 (6)8.514.2918.521.57.14200.00000002.1-30.4618.640.04-84.0122.220.978.99-3.969.155.602.8514.92-20.610.26-3.7-10.345.482.052.050.040.0-20.04.720.00.640.420.000.070.000.86-36.3-49.711.34-27.17-21.64-0.190.0-216.670.67-42.24-59.390.0000
20Q4 (5)8.166.67-2.041.40.0180.000-100.00003.0214.83-7.080.2525.0-21.880.89-10.1-39.868.67-8.0902.48-19.74-7.810.27-3.57-6.95.37-1.65-9.60.04-20.0-33.334.720.00.640.420.031.250.070.001.3521.62-14.011.8415.72-2.65-0.19-35.71-171.431.1619.59-22.670.0000
20Q3 (4)7.6522.40.01.455.560.0000.0000.02.63-7.720.00.2-51.220.00.99-53.520.09.4300.03.09-5.50.00.280.00.05.46-0.360.00.05-16.670.04.720.430.00.4200.00.0700.01.11-20.140.01.5914.390.0-0.14-55.560.00.97-25.380.00.0000.0

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