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)3.63-13.570.09125.0002.3130.021.1-3.781.74-5.432.7-3.5712.800.220.72-34.5500001.520.09.450.00.33120.00.20.01.996.992.5314.48-0.201.797.830.000
2022 (9)4.237.250.040.0001.00.021.9321.561.8424.322.84.0912.77-14.371.1-13.3900001.520.669.450.00.1500.201.8624.02.2147.33-0.201.6627.690.000
2021 (8)3.06-5.560.040.0001.0018.0421.651.4813.852.6946.9914.9120.841.2789.5500001.510.679.450.000001.57400.01.57400.0-0.201.300.000
2020 (7)3.2480.00.040.0000014.83-15.691.3136.361.838.2812.3428.440.6711.6700001.50.09.450.000000.0200.020-0.20-0.1800.000
2019 (6)1.8350.00.04-87.1000017.597.780.5571.881.69-11.529.61-17.910.6-38.1400001.50.09.450.00000-1.280-1.280-0.20-1.4800.000
2018 (5)0.4207.690.31-84.73000016.32-10.530.3218.521.914.9511.7017.290.97-6.7300001.5-0.669.450.00000-1.830-1.830-0.190-2.0200.000
2017 (4)0.13-78.332.03-13.25000018.24-9.390.27-22.861.82-14.559.98-5.71.04-21.2100001.510.09.450.00000-2.340-2.3400.01-50.0-2.3300.000
2016 (3)0.6114.292.34-11.03000020.131.050.3545.832.1331.4810.5830.111.32-37.1400001.51-0.669.450.00000-2.60-2.600.02100.0-2.5800.000
2015 (2)0.28115.382.63-12.91000019.92-0.990.2484.621.6211.728.1312.852.14.4800001.520.669.450.00000-2.950-2.9500.010-2.9400.000
2014 (1)0.13-61.763.0223.77000020.126.340.13-35.01.454.327.21-1.912.0113.5600001.510.09.450.00000-3.190-3.19000-3.1900.000
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)4.590.2218.910-100.0-100.00000-100.0-100.05.67-12.775.190.54-14.2922.732.76-27.75-16.8712.88-28.69-15.121.3551.6951.690000001.520.00.09.450.00.00.510.054.550.20.00.02.0835.9526.062.7824.1127.52-0.20.00.01.8841.3529.660.0000
24Q2 (19)4.5810.1-18.650.090.00.00002.00.0100.06.531.0511.680.6323.5336.963.8229.4954.0318.0625.3361.820.8911.25-33.080000001.520.00.09.450.00.00.5154.5554.550.20.00.01.53-38.826.452.24-26.0728.74-0.20.00.01.33-42.1731.680.0000
24Q1 (18)4.1614.6-20.00.090.028.570002.0-13.04100.04.9615.35-11.270.5150.02.02.959.2635.9414.4112.6245.110.811.11-46.670000001.520.00.09.450.00.00.330.0120.00.20.00.02.525.635.933.0319.7611.81-0.20.00.02.328.496.480.0000
23Q4 (17)3.63-5.96-13.570.090.0125.00002.3130.0130.04.3-20.22-15.350.34-22.730.02.7-18.67-3.5712.80-15.670.220.72-19.1-34.550000001.520.00.09.450.00.00.330.0120.00.20.00.01.9920.616.992.5316.0614.48-0.20.00.01.7923.457.830.0000
23Q3 (16)3.86-31.44-3.50.090.050.00001.00.00.05.39-7.39-5.930.44-4.35-4.353.3233.8738.3315.1735.9535.610.89-33.08-1.110000001.520.00.09.450.00.00.330.0120.00.20.00.01.6536.368.552.1825.2916.58-0.20.00.01.4543.569.850.0000
23Q2 (15)5.638.2753.410.0928.57125.00001.00.00.05.824.116.790.46-8.0-11.542.4814.29-1.5911.1612.38-7.171.33-11.33-22.670000001.520.00.669.450.00.00.33120.0120.00.20.00.01.21-48.7315.241.74-35.7924.29-0.20.00.01.01-53.2418.820.0000
23Q1 (14)5.223.8138.30.0775.0-30.00001.00.00.05.5910.04-1.410.547.06-3.852.17-22.5-3.989.93-22.22-12.821.536.3648.510000001.520.00.669.450.00.00.150.000.20.002.3626.8816.832.7122.6234.16-0.20.00.02.1630.1218.680.0000
22Q4 (13)4.25.037.250.04-33.330.00001.00.00.05.08-11.3410.430.34-26.09-5.562.816.674.0912.7714.11-14.331.122.22-13.390000001.520.00.669.450.00.00.150.000.20.001.8622.3724.02.2118.1847.33-0.20.00.01.6625.7627.690.0000
22Q3 (12)4.08.9915.940.0650.050.00001.00.005.735.149.350.46-11.5417.952.4-4.76-9.7711.19-6.94-26.430.9-47.67-46.750000001.520.661.339.450.00.00.150.000.20.001.5244.7633.331.8733.5764.04-0.20.00.01.3255.2940.430.0000
22Q2 (11)3.67-2.397.620.04-60.00.00001.00.005.45-3.8825.870.520.023.812.5211.538.4612.025.557.351.7270.3-18.480000001.510.00.679.450.00.00.15000.2001.05-48.0238.161.4-30.6984.21-0.20.00.00.85-53.351.790.0000
22Q1 (10)3.7622.8838.750.1150.042.860001.00.005.6723.2646.130.5244.4462.52.26-15.9922.8311.39-23.57-5.161.01-20.472.020000001.510.00.679.450.00.00000002.0234.67494.122.0234.67494.12-0.20.00.01.8240.01200.00.0000
21Q4 (9)3.06-11.3-5.560.040.00.00001.0004.6-12.2113.860.36-7.69-14.292.691.1346.9914.90-2.0120.771.27-24.8589.550000001.510.670.679.450.00.00000001.531.587400.01.531.587400.0-0.20.00.01.338.3822.220.0000
21Q3 (8)3.451.1724.550.040.00.00000005.2421.0231.00.39-7.1425.812.6646.1545.3615.2135.7927.821.69-19.9185.710000001.50.00.09.450.00.00000001.1450.0385.01.1450.0385.0-0.20.00.00.9467.86256.670.0000
21Q2 (7)3.4125.8373.10.04-42.860.00000004.3311.627.350.4231.2527.271.82-1.09-4.7111.20-6.7502.11113.13106.860000001.50.00.09.450.00.00000000.76123.53207.040.76123.53207.04-0.20.00.00.56300.0161.540.0000
21Q1 (6)2.71-16.3639.690.0775.075.00000003.88-3.9614.450.32-23.8133.331.840.5517.9512.01-2.6700.9947.7610.00000001.50.00.09.450.00.00000000.341600.0132.690.341600.0132.69-0.20.00.00.14177.78111.290.0000
20Q4 (5)3.2416.9780.00.040.00.00000004.041.0-11.980.4235.48121.051.830.08.2812.343.7100.67-26.3711.670000001.50.00.09.450.00.00000000.02105.0101.560.02105.0101.56-0.20.00.0-0.1870.087.840.0000
20Q3 (4)2.7740.610.00.040.00.0000.0000.04.017.650.00.31-6.060.01.83-4.190.011.9000.00.91-10.780.0000.0000.01.50.00.09.450.00.0000.0000.0-0.443.660.0-0.443.660.0-0.20.00.0-0.634.070.00.0000.0

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