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)2.4415.64000.96-3.030042.649.645.2322.7710.695.4225.07-3.853.38-7.14002.59-5.130.020.010.270.05.867.720.010.014.7810.6320.669.840014.7810.710.000
2022 (9)2.11-1.86000.99607.140038.89-13.834.26-37.3510.14-23.326.07-10.993.642.25002.7337.190.02-33.3310.270.05.4414.290.010.013.36-12.2818.81-5.95-0.01013.35-12.290.000
2021 (8)2.15-24.3000.1400045.135.056.87.7713.227.6529.292.483.5624.48001.9925.160.030.010.270.04.7615.530.010.015.237.3320.09.11-0.01015.227.330.000
2020 (7)2.84-14.7100000042.96-5.196.31-2.9212.28-7.3228.58-2.252.860.0001.5900.030.010.270.04.1218.730.010.014.193.8818.336.88-0.01014.183.880.000
2019 (6)3.33-5.130.566.67000045.312.676.5-0.9113.25-8.1829.24-10.572.865.5400000.030.010.270.03.4723.050.010.013.665.4817.158.68-0.01013.655.490.000
2018 (5)3.5177.270.3-40.0000044.1312.666.5638.6914.437.7732.70-4.352.7126.6400000.03-40.010.279.962.8220.00.010.012.9516.9815.7817.5-0.01012.9417.00.000
2017 (4)1.98-10.810.500.24-73.910039.178.24.7333.9913.396.5234.18-1.552.1412.04000.32100.00.05150.09.340.02.3518.090.01-50.011.0716.6513.4316.78-0.01011.0616.670.000
2016 (3)2.2217.46000.92-39.470036.27.163.5332.2112.577.4434.720.251.91-4.02000.16-85.190.02-33.339.340.01.9915.030.020.09.4917.3111.516.87-0.0109.4817.470.000
2015 (2)1.89-8.25001.5244.760033.781.412.67-12.1711.7-2.0134.64-3.371.99-11.16001.08-40.00.03200.09.340.01.7321.830.02100.08.093.859.846.72-0.0208.073.860.000
2014 (1)2.06-37.580.5501.0519.320033.31-7.783.04-26.0311.941.2735.859.822.2420.43001.81025.00.010.09.345.061.4240.590.010.07.79-5.929.22-0.75-0.0207.77-6.050.000
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)1.51-25.25-43.020001.4450.050.000010.734.38-8.61.33-7.64-19.8811.332.53-7.7427.995.09-4.663.3-8.33-14.290002.8133.18-0.710.030.00.010.270.00.06.390.09.0400-100.013.9710.522.0520.356.993.9900100.013.9710.522.120.0000
24Q2 (19)2.02-0.4947.4500-100.00.960.0-33.7900010.288.32-9.031.4426.32-4.011.052.13-18.9926.634.64-27.033.6-0.55-4.00002.11-10.219.330.030.050.010.270.00.06.399.049.040-100.0-100.012.647.944.9819.028.136.200100.012.647.945.070.0000
24Q1 (18)2.03-16.821.560000.960.0-21.310009.49-4.91-1.351.144.5916.3310.821.2213.7725.451.53-2.183.627.10.840002.35-9.270.860.0350.00.010.270.00.05.860.07.720.010.00.011.71-20.776.8417.59-14.867.1900100.011.71-20.776.940.0000
23Q4 (17)2.44-7.9215.640000.960.0-3.030009.98-14.998.831.09-34.3425.2910.69-12.955.4225.07-14.6-3.853.38-12.21-7.140002.59-8.48-5.130.02-33.330.010.270.00.05.860.07.720.010.00.014.787.9610.6320.665.579.840100.0100.014.788.0410.710.0000
23Q3 (16)2.6593.4335.20-100.000.96-33.7926.3200011.743.8961.261.6610.67374.2912.28-9.9751.0529.36-19.5749.493.852.670.790002.8346.63-9.870.0350.00.010.270.00.05.860.07.720.010.00.013.6913.79.6119.579.279.09-0.010.00.013.6813.729.620.0000
23Q2 (15)1.37-17.96-43.620.95001.4518.85302.7800011.317.467.821.553.067.1413.6443.4311.8936.5040.2837.53.754.46-13.990001.93-17.178.430.02-33.33-33.3310.270.00.05.867.727.720.010.00.012.049.85-0.8217.919.141.82-0.010.00.012.039.86-0.820.0000
23Q1 (14)1.67-20.8551.820001.2223.23388.00009.624.91-19.570.9812.64-39.889.51-6.21-31.5826.02-0.21-13.243.59-1.37-13.910002.33-14.6523.280.0350.00.010.270.00.05.440.014.290.010.00.010.96-17.96-34.9916.41-12.76-24.13-0.010.00.010.95-17.98-35.010.0000
22Q4 (13)2.117.65-1.860000.9930.26607.140009.1725.96-21.490.87148.57-48.2110.1424.72-23.326.0732.77-10.973.64-4.712.250002.73-13.0637.190.02-33.33-33.3310.270.00.05.440.014.290.010.00.013.366.97-12.2818.814.85-5.95-0.010.00.013.356.97-12.290.0000
22Q3 (12)1.96-19.34-1.5100-100.00.76111.111800.00007.28-30.53-38.310.35-75.0-81.588.13-33.31-37.6519.64-26.02-34.053.82-12.39-0.780003.1476.449.520.030.00.010.270.00.05.440.014.290.010.00.012.492.88-7.8217.941.99-2.07-0.010.00.012.482.89-7.830.0000
22Q2 (11)2.43120.91-13.830000.3644.0000010.48-12.37-3.941.4-14.11-13.0412.19-12.32.3526.55-11.48-4.584.364.5623.860001.78-5.8211.950.030.00.010.270.00.05.4414.2914.290.010.00.012.14-28.04.2117.59-18.687.13-0.010.00.012.13-28.014.210.0000
22Q1 (10)1.1-48.84-32.10000.2578.57000011.962.411.261.63-2.980.6213.95.1414.529.992.45.484.1717.1331.550001.89-5.0318.870.030.00.010.270.00.04.760.015.530.010.00.016.8610.76.6421.638.158.42-0.010.00.016.8510.716.650.0000
21Q4 (9)2.158.04-24.30-100.000.14250.0000011.68-1.0213.071.68-11.5813.5113.221.387.6529.29-1.652.463.56-7.5324.480001.99-5.2425.160.030.00.010.270.00.04.760.015.530.010.00.015.2312.47.3320.09.179.11-0.010.00.015.2212.417.330.0000
21Q3 (8)1.99-29.43-37.420.8060.00.040000011.88.169.061.918.0121.0213.049.493.5729.787.043.433.859.3846.390002.132.0832.080.030.00.010.270.00.04.760.015.530.010.00.013.5516.316.6118.3211.578.72-0.010.00.013.5416.326.610.0000
21Q2 (7)2.8274.07-50.9600-100.000000010.911.491.021.61-0.623.8711.91-1.89-10.5927.82-2.1503.5211.0417.330001.590.000.030.00.010.270.00.04.7615.5315.530.010.00.011.65-26.314.5816.42-17.697.46-0.010.00.011.64-26.334.580.0000
21Q1 (6)1.62-42.96-21.3600000000010.754.07-2.361.629.46-5.8112.14-1.14-7.3328.43-0.5403.1710.84-11.20001.590.000.030.00.010.270.00.04.120.018.730.010.00.015.8111.422.819.958.845.72-0.010.00.015.811.422.80.0000
20Q4 (5)2.84-10.69-14.710-100.0-100.000000010.33-4.53-6.941.48-5.73-13.9512.28-2.46-7.3228.58-0.7102.868.750.00001.590.000.030.00.010.270.00.04.120.018.730.010.00.014.1911.643.8818.338.786.88-0.010.00.014.1811.653.880.0000
20Q3 (4)3.18-44.70.00.5-83.330.0000.0000.010.820.190.01.571.290.012.59-5.480.028.7900.02.63-12.330.0000.01.5900.00.030.00.010.270.00.04.120.00.00.010.00.012.7114.090.016.8510.270.0-0.010.00.012.714.110.00.0000.0

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