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)3.1829.800000011.48-10.81.45-23.681.55-17.5513.50-7.574.24-16.0400000.21-4.553.190.01.9710.670.16-52.944.080.06.210.16-0.103.981.530.000
2022 (9)2.457.9300000012.876.281.941.791.882.1714.61-3.865.0526.5700000.220.03.1910.01.787.880.34100.04.0812.096.213.55-0.1603.9218.790.000
2021 (8)2.27-23.8300000012.1122.571.3441.051.845.7515.19-13.733.9936.6400000.22-4.352.915.081.656.450.17-10.533.6411.665.469.2-0.3403.36.80.000
2020 (7)2.9864.64000.15-50.0009.88-8.180.95-20.171.74-5.9517.612.432.92-5.81000.14-51.720.23-4.172.520.01.558.390.19137.53.26-2.695.02.88-0.1703.09-2.220.000
2019 (6)1.81-40.46000.30.00010.762.481.19-13.771.8515.6217.1912.833.1-1.27000.29-51.670.24-4.02.520.01.4310.00.0833.333.35-6.944.86-1.82-0.1903.16-10.230.000
2018 (5)3.040.0000.30.00010.51.841.3811.291.60.015.24-1.813.147.17000.6-32.580.250.02.520.01.311.110.06-62.53.65.264.954.21-0.0803.524.760.000
2017 (4)3.04-1.94000.325.00010.316.071.2415.891.612.6815.526.232.936.93000.899.880.254.172.520.01.179.350.1603.424.594.759.7-0.0603.365.00.000
2016 (3)3.1-3.43000.240.0009.72-11.071.07-37.791.4216.3914.6130.882.74-16.72000.81-22.120.24-4.02.520.01.0720.22003.27-10.164.33-4.42-0.0703.2-14.210.000
2015 (2)3.21-3.02000.240.00010.93-11.781.72-4.971.22-32.611.16-23.593.2918.77001.04-18.750.25-7.412.525.00.8925.35003.647.374.5310.220.09-25.03.736.270.000
2014 (1)3.3117.38000.24-36.840012.3929.21.8120.671.8138.1714.616.942.7719.91001.28-23.810.273.852.40.00.7126.79003.3934.524.1127.640.1250.03.5135.00.000
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)3.89-10.3796.460000000003.29-1.215.440.610.038.641.833.397.0215.02-0.352.714.628.71-1.280000000.210.00.03.190.00.02.120.07.610.10.0-37.54.416.418.66.6110.1713.180.08166.67300.04.4817.5922.070.0000
24Q2 (19)4.3426.955.00000000003.3331.114.430.61110.34103.331.7716.459.2615.0812.2811.774.25-2.3-14.140000000.210.0-4.553.190.00.02.127.617.610.1-37.5-37.53.7815.9515.66.011.3211.110.030127.273.8116.8720.570.0000
24Q1 (18)3.427.5520.00000000002.54-15.89-5.930.29-21.62-14.711.52-1.940.013.43-0.556.894.352.59-20.040000000.210.0-4.553.190.00.01.970.010.670.160.0-52.943.26-20.19.45.39-13.25.690100.0100.03.26-18.0914.390.0000
23Q4 (17)3.1860.6129.80000000003.025.96-6.50.37-15.91-15.911.55-9.36-17.5513.50-7.7-7.574.24-9.4-16.040000000.210.0-4.553.190.00.01.970.010.670.160.0-52.944.089.970.06.216.340.16-0.1-150.037.53.988.451.530.0000
23Q3 (16)1.98-29.293.660000000002.85-2.06-10.090.4446.67-16.981.715.56-5.014.638.454.754.68-5.45-8.410000000.21-4.55-4.553.190.00.01.970.010.670.160.0-52.943.7113.461.925.848.151.39-0.0463.6480.953.6716.147.00.0000
23Q2 (15)2.8-1.759.80000000002.917.78-3.00.3-11.76-25.01.626.58-15.1813.497.38-9.324.95-9.018.790000000.220.00.03.190.00.01.9710.6710.670.16-52.94-52.943.279.735.485.45.883.25-0.1115.3862.073.1610.8812.460.0000
23Q1 (14)2.8516.3320.760000000002.7-16.41-22.190.34-22.73-35.851.52-19.15-27.9612.56-14.0-23.55.447.7229.220000000.220.00.03.190.010.01.780.07.880.340.0100.02.98-26.96-28.545.1-17.74-14.86-0.1318.7545.832.85-27.3-27.480.0000
22Q4 (13)2.4528.277.930000000003.231.89-0.620.44-16.9833.331.884.442.1714.614.61-3.865.05-1.1726.570000000.220.00.03.190.010.01.780.07.880.340.0100.04.0812.0912.096.27.6413.55-0.1623.8152.943.9214.2918.790.0000
22Q3 (12)1.91-25.1-24.5100000-100.00003.175.671.60.5332.532.51.8-5.767.1413.96-6.12-1.925.1112.3132.0400000-100.00.220.0-4.353.190.010.01.780.07.880.340.0100.03.6417.429.975.7610.1312.28-0.2127.5927.593.4322.0613.580.0000
22Q2 (11)2.558.056.6900000-100.00003.0-13.54-0.330.4-24.5317.651.91-9.4815.7614.88-9.412.874.558.0825.6900000-100.00.220.0-4.353.1910.026.591.787.8814.840.34100.078.953.1-25.66-19.695.23-12.69-6.77-0.29-20.83-20.832.81-28.5-22.380.0000
22Q1 (10)2.363.96-0.4200000-100.00003.476.7727.110.5360.61103.852.1114.6746.5316.428.0720.424.215.5129.5400000-100.00.220.0-4.352.90.015.081.650.06.450.170.0-10.534.1714.5618.475.999.7113.66-0.2429.41-14.293.9319.0918.730.0000
21Q4 (9)2.27-10.28-23.830000-100.0-100.00003.254.1710.540.33-17.517.861.849.525.7515.196.72-13.733.993.136.640000-100.0-100.00.22-4.35-4.352.90.015.081.650.06.450.170.0-10.533.649.9711.665.466.439.2-0.34-17.24-100.03.39.276.80.0000
21Q3 (8)2.535.8614.480000.06-14.29-71.430003.123.6514.290.417.650.01.681.820.614.24-1.55-14.153.876.9117.270000.1-9.09-37.50.230.00.02.915.0815.081.656.456.450.17-10.53-10.533.31-14.2511.075.13-8.568.69-0.29-20.83-45.03.02-16.578.630.0000
21Q2 (7)2.390.84-9.130000.07-36.3600003.0110.2639.350.3430.7788.891.6514.5810.7414.466.0503.6211.387.740000.11-15.38-38.890.230.0-4.172.520.00.01.550.00.00.190.00.03.869.6649.615.616.4529.56-0.24-14.297.693.629.3756.030.0000
21Q1 (6)2.37-20.4715.050000.11-26.67-60.710002.73-7.1433.170.26-7.14188.891.44-17.24-14.2913.64-22.5703.2511.3-0.310000.13-7.14-43.480.230.0-4.172.520.00.01.550.08.390.190.0137.53.527.982.335.275.46.25-0.21-23.534.553.317.122.80.0000
20Q4 (5)2.9834.8464.640000.15-28.57-50.00002.947.69-6.070.28-30.0-20.01.744.19-5.9517.616.202.92-11.52-5.810000.14-12.5-51.720.230.0-4.172.520.00.01.550.08.390.190.0137.53.269.4-2.695.05.932.88-0.1715.010.533.0911.15-2.220.0000
20Q3 (4)2.21-15.970.0000.00.2100.0000.02.7326.390.00.4122.220.01.6712.080.016.5800.03.3-1.790.0000.00.16-11.110.00.23-4.170.02.520.00.01.550.00.00.190.00.02.9815.50.04.729.010.0-0.223.080.02.7819.830.00.0000.0

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