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)2.2430.230.600.12-40.0004.82-3.02-1.5301.09-19.2622.61-16.750.73-9.8800000.01-50.016.610.00000-7.010-7.010-0.230-7.2400.000
2023 (9)1.72-43.05000.20.0004.971.22-1.3601.3525.027.1623.490.81-2.41000.12-62.50.02-50.016.610.00000-5.470-5.470-0.260-5.7300.000
2022 (8)3.02-55.59000.2-16.67004.91-26.28-0.7701.08-35.3322.00-12.280.83-35.66000.32-38.460.04-20.016.610.00000-4.130-4.130-0.260-4.3900.01-44.32
2021 (7)6.823.41000.24-41.46006.663.26-1.1201.674.3825.081.081.2937.23000.52-89.820.05016.610.00000-3.360-3.360-0.310-3.6700.0238.35
2020 (6)5.51122.18000.4110.81006.45-27.450.1301.6-18.3724.8112.510.941.086.941.175.118.720016.610.00000-2.250-2.250-0.290-2.5400.0165.82
2019 (5)2.48-41.090.01-98.330.3723.33008.89-14.85-1.401.96-34.2322.05-22.760.93-12.266.860.444.7-2.490016.610.00000-2.380-2.3800.11-42.11-2.2700.01-13.16
2018 (4)4.2117.60.6200.00.3-52.380010.44-8.02-1.002.98-10.5128.54-2.711.06-15.26.8304.821454.840016.610.00000-1.00-1.000.19-5.0-0.8100.010
2017 (3)3.58-14.560.2-60.00.63103.230011.35-6.89-0.7603.33-18.3829.34-12.341.25-10.71000.31-60.760016.610.00.150.000-0.340-0.1900.2-41.18-0.1400.000
2016 (2)4.19-18.00.50.00.31-6.060012.19-10.56-0.2804.0812.0933.4725.331.435.92000.79-13.190016.610.00.1525.0000.43-40.280.57-32.140.34-42.370.77-41.220.000
2015 (1)5.1116.930.52.040.33-35.290013.63-17.790.31-78.013.64-42.2226.71-29.721.03-16.94000.9113.750016.61-3.370.120000.72-40.00.84-30.00.59-6.351.31-28.420.000
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)2.2425.1430.230.6200.000.12-25.0-40.00001.04-18.11-10.34-0.464.1719.31.09-19.85-19.2622.61-17.86-16.750.735.8-9.880000-100.0-100.00.010.0-50.016.610.00.0000000-7.01-7.19-28.15-7.01-7.19-28.15-0.238.011.54-7.24-6.63-26.350.0000
24Q3 (19)1.797.19-3.760.2000.16-11.11-20.00001.27-2.3114.41-0.48-65.52-33.331.36-11.112.2627.53-13.990.60.69-12.66-4.170000.02-60.0-88.240.01-50.0-66.6716.610.00.0000000-6.54-7.92-32.66-6.54-7.92-32.66-0.25-8.7-4.17-6.79-7.95-31.330.0000
24Q2 (18)1.67-5.11-31.560000.18-5.26-5.260001.37.442.36-0.293.33-20.831.5314.1827.532.0113.4633.630.799.721.280000.05-44.44-77.270.020.00.016.610.00.0000000-6.06-5.03-32.89-6.06-5.03-32.89-0.234.1711.54-6.29-4.66-30.50.0000
24Q1 (17)1.762.33-32.050000.19-5.00.00001.214.31-15.38-0.347.37-50.01.34-0.743.0828.213.8610.460.72-11.11-23.40000.09-25.0-66.670.020.0-33.3316.610.00.0000000-5.77-5.48-33.26-5.77-5.48-33.26-0.247.6911.11-6.01-4.89-30.650.000-100.0
23Q4 (16)1.72-7.53-43.050000.20.00.00001.164.510.48-0.57-58.33-256.251.351.525.027.16-0.7423.490.8112.5-2.410000.12-29.41-62.50.02-33.33-50.016.610.00.0000000-5.47-10.95-32.45-5.47-10.95-32.45-0.26-8.330.0-5.73-10.83-30.520.000-100.0
23Q3 (15)1.86-23.775.6800-100.00.25.26-4.760001.11-12.6-11.9-0.36-50.0-300.01.3310.83-3.6227.3714.257.880.72-7.69-17.240000.17-22.73-54.050.0350.0-25.016.610.00.0000000-4.93-8.11-24.18-4.93-8.11-24.18-0.247.694.0-5.17-7.26-22.510.000-100.0
23Q2 (14)2.44-5.79-14.690000.190.0-13.640001.27-11.19-5.93-0.24-20.0-14.291.2-7.69-17.2423.95-6.22-3.70.78-17.02-27.10000.22-18.52-46.340.02-33.33-50.016.610.00.0000000-4.56-5.31-17.22-4.56-5.31-17.22-0.263.77.14-4.82-4.78-15.590.00-100.0-100.0
23Q1 (13)2.59-14.24-44.060000.19-5.0-17.390001.4336.1914.4-0.2-25.035.481.320.37-3.725.5416.1118.810.9413.25-27.690000.27-15.62-41.30.03-25.0-25.016.610.00.0000000-4.33-4.84-17.66-4.33-4.84-17.66-0.27-3.856.9-4.6-4.78-15.870.0110.03-40.13
22Q4 (12)3.0271.59-55.590-100.000.2-4.76-16.670001.05-16.67-33.54-0.16-77.78-900.01.08-21.74-35.3322.00-13.29-12.150.83-4.6-35.660000.32-13.51-38.460.040.0-20.016.610.00.0000000-4.13-4.03-22.92-4.13-4.03-22.92-0.26-4.016.13-4.39-4.03-19.620.01-46.64-44.32
22Q3 (11)1.76-38.46-61.740.100.00.21-4.55-48.780001.26-6.67-23.64-0.0957.1480.01.38-4.83-31.3425.372.0-16.320.87-18.69-35.070000.37-9.76-82.870.040.0300.016.610.00.0000000-3.97-2.06-17.11-3.97-2.06-17.11-0.2510.7116.67-4.22-1.2-14.360.020.4848.99
22Q2 (10)2.86-38.23-28.320000.22-4.35-56.860001.358.0-25.0-0.2132.2641.671.457.41-21.224.8715.7-11.191.07-17.69-34.3600-100.00.41-10.87-91.630.040.0016.610.00.0000000-3.89-5.71-32.31-3.89-5.71-32.31-0.283.456.67-4.17-5.04-28.70.021.544.47
22Q1 (9)4.63-31.91-0.430000.23-4.17-51.060001.25-20.89-23.78-0.31-1650.06.061.35-19.16-20.5921.50-14.14-20.591.30.7811.1100-100.00.46-11.54-90.890.04-20.0016.610.00.0000000-3.68-9.52-42.64-3.68-9.52-42.64-0.296.450.0-3.97-8.17-38.330.022.3338.2
21Q4 (8)6.847.8323.410-100.000.24-41.46-41.460001.58-4.242.60.02104.44106.061.67-16.924.3825.04-17.410.931.29-3.7337.2300-100.00.52-75.93-89.820.05400.0016.610.00.0000000-3.360.88-49.33-3.360.88-49.33-0.31-3.33-6.9-3.670.54-44.490.0242.7738.35
21Q3 (7)4.615.29-24.840.10-80.00.41-19.61-18.00001.65-8.333.77-0.45-25.02.172.019.2418.2430.328.2501.34-17.79109.380-100.0-100.02.16-55.92-55.280.010016.610.00.0000000-3.39-15.31-76.56-3.39-15.31-76.56-0.30.00.0-3.69-13.89-66.220.01-2.57-6.13
21Q2 (6)3.99-14.1946.6900-100.00.518.5130.770001.89.7619.21-0.36-9.09-129.031.848.243.9528.013.4601.6339.3294.052.85-59.05-58.524.9-2.979.1300016.610.00.0000000-2.94-13.95-101.37-2.94-13.95-101.37-0.3-3.450.0-3.24-12.89-84.090.01-2.987.58
21Q1 (5)4.65-15.6181.640000.4714.6323.680001.646.49-9.39-0.330.00.01.76.25-14.5727.079.1301.1724.4719.396.960.291.465.05-1.1710.0200016.610.00.0000000-2.58-14.674.44-2.58-14.674.44-0.290.0-390.0-2.87-12.99-10.380.012.4482.46
20Q4 (4)5.51-9.970.00-100.00.00.41-18.00.0000.01.54-3.140.0-0.3328.260.01.6-5.880.024.8100.00.9446.880.06.940.00.05.115.80.0000.016.610.00.0000.0000.0-2.25-17.190.0-2.25-17.190.0-0.293.330.0-2.54-14.410.00.01-3.140.0

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