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)4.373.311.8-62.52.48-8.820033.2240.526.98119.55.3222.8616.01-12.576.77-2.453.0413.0111.0265.470.350.08.230.371.5426.230010.274.6611.7466.520.2864.7110.4874.380.000
2023 (9)4.23-35.624.802.72-1.450023.643.963.18-21.294.336.6518.322.596.9421.122.69-44.996.6624.020.242.868.20.861.2246.99005.846.387.0511.550.17-68.526.01-0.330.000
2022 (8)6.57-8.88002.7642.270022.7441.334.04231.154.06-10.5717.85-36.725.73117.874.8974.025.37-0.190.1455.568.130.990.8316.9005.49130.676.32104.530.542600.06.03151.250.000
2021 (7)7.211.411.721.431.94288.00016.0939.191.22838.464.5417.6228.22-15.52.6346.932.8127.735.3829.950.09-18.188.057.480.712.9002.3896.693.0963.490.020.02.495.120.000
2020 (6)7.1136.991.4133.330.50.00011.5628.160.13550.03.8616.6233.39-9.011.79105.752.213.994.1485.650.11-8.337.499.180.691.47001.2112.041.897.390.02100.01.2312.840.000
2019 (5)5.19-17.620.600.50009.02-12.00.02-95.833.3113.3636.7028.810.8738.11.9302.2300.120.06.8622.940.687.94001.08-30.771.76-19.630.010.01.09-30.570.000
2018 (4)6.348.9400000010.25-4.470.48-55.142.92-19.3428.49-15.560.63-3.0800000.12-7.695.5841.270.6318.87001.56-27.442.19-18.280.010.01.57-27.310.000
2017 (3)4.2382.3300000010.732.291.0710.313.628.7133.746.280.65-41.4400000.13-7.143.95-19.720.5323.26002.1511.982.6814.040.010.02.1611.920.000
2016 (2)2.3200.60000010.4900.9703.33031.7401.11000000.1404.9200.430001.9202.3500.0101.9300.000
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)4.37-13.473.311.8-18.18-62.52.483.77-8.820009.156.7755.351.7310.9110.985.329.9222.8616.01-0.87-12.576.77-14.2-2.453.048.1913.0111.026.3765.470.311.1150.08.230.120.371.540.026.2300010.220.4374.6611.7417.466.520.28-24.3264.7110.4818.5574.380.00-5.690
24Q3 (19)5.055.8771.192.2120.0-56.02.39-5.53-13.410008.57-0.1250.621.56-20.41271.434.84-6.926.1416.15-15.87-37.127.898.3813.042.814.07-42.8910.3626.65213.940.27-6.950.08.22-0.120.981.540.026.230008.4722.5868.7310.018.3460.260.370.019.358.8421.4365.850.00-5.60
24Q2 (18)4.77-6.2923.581.0-67.74-28.572.53-2.32-8.330008.5823.9943.01.9613.29113.045.213.04-0.5719.202.27-55.727.281.9611.312.7-4.93-44.678.186.65105.010.290.052.638.230.371.111.5426.2326.230006.9131.1250.228.4530.245.440.3794.7419.357.2833.3348.270.00-8.340
24Q1 (17)5.0920.3329.523.1-35.4202.59-4.78-6.160006.9217.4914.191.73110.9869.614.66.2417.3518.782.51-70.977.142.8826.152.845.58-44.427.6715.1763.890.2945.061.118.20.00.861.220.046.990005.27-9.76-19.056.49-7.94-11.580.1911.76-64.815.46-9.15-22.550.0000
23Q4 (16)4.2343.3904.8-4.002.72-1.4500005.893.5100.8295.2404.33-5.04018.32-28.706.94-0.5702.69-45.3306.66101.8200.211.1108.20.7401.220.000005.8416.3307.0512.9800.17-45.1606.0112.7600.0000
23Q3 (15)2.95-23.5805.0257.1402.760.000005.69-5.1700.42-54.3504.56-12.81025.69-40.7606.986.7304.920.8203.3-17.2900.18-5.2608.140.001.220.000005.029.1306.247.400.310.005.338.5500.0000
23Q2 (14)3.86-1.7801.4002.760.000006.0-0.9900.92-9.805.2333.42043.37-32.9606.5415.5504.88-4.503.99-14.7400.195.5608.140.1201.2246.9900004.6-29.3405.81-20.8400.31-42.5904.91-30.3500.0000
23Q1 (13)3.93000002.76000006.06001.02003.920064.69005.66005.11004.68000.18008.13000.83000006.51007.34000.54007.05000.0000

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