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)6.5217.699.1465.88000018.1931.625.73131.05000.00033.3229.600000010.00.01.6417.990010.3862.1912.0254.30010.3862.190.000
2023 (9)5.54142.985.51-25.14000013.82-28.912.48-28.32000.00025.71-3.600000010.00.01.3932.38006.421.447.7923.26006.421.440.000
2022 (8)2.2810.687.36-15.5000019.44-4.143.46-17.22000.00026.67-10.8600000010.015.341.0566.67005.278.446.3215.12005.278.440.000
2021 (7)2.06-59.848.713.08000020.2865.694.1880.17000.00029.9211.770000008.6714.990.6357.5004.8673.575.4971.56004.8673.570.000
2020 (6)5.13350.08.4521.06000012.24620.02.327633.33000.00026.7725.330000007.540.00.42.56002.8294.373.2190.91002.8294.370.000
2019 (5)1.1426.676.98170.5400001.7-40.350.03-87.50.0100.59021.3649.160000007.540.00.395.41000.71-16.471.1-9.84000.71-16.470.000
2018 (4)0.9-78.262.580.000002.85-48.560.24-40.0000.00014.3237.030000007.540.00.3712.12000.85-3.411.220.83000.85-3.410.000
2017 (3)4.14247.92.58-9.1500005.54146.220.473.910.0300.54010.45-30.70000007.540.00.336.45000.8835.381.2126.04000.8835.380.000
2016 (2)1.19-53.332.8415.9200002.25-47.920.23-78.1000.00015.0824.220000007.540.00.3134.78000.65-9.720.961.05000.65-9.720.000
2015 (1)2.55-5.92.45-27.5100004.3201.050000.00012.1426.850000007.5424.830.230.0000.7200.950000.7200.000
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)6.52127.9717.699.140.065.8800000010.3235.43-23.953.332.025.480-100.000.00-100.0033.32-9.1429.600000000010.00.00.01.640.017.9900010.3846.6162.1912.0237.8454.300010.3846.6162.190.0000
24Q3 (19)2.8620.17308.579.1465.58-12.950000007.625761.5402.58433.334266.670.08000.370036.6717.3811.8700000000010.00.00.01.640.017.990007.0854.5987.88.7240.1968.990007.0854.5987.80.0000
24Q2 (18)2.38-37.2122.435.520.18-35.440000000.1318.180.0-0.0340.066.670000.000031.2413.393.5500000000010.00.00.01.6417.9917.990004.58-5.5719.586.22-0.3219.160004.58-5.5719.580.0000
24Q1 (17)3.79-31.59311.965.510.0-27.40000000.11-99.19-15.38-0.05-101.9-400.00000.000027.557.16-2.5800000000010.00.00.01.390.032.380004.85-24.2213.856.24-19.917.510004.85-24.2213.850.0000
23Q4 (16)5.54691.43142.985.51-47.52-25.1400000013.5702509.622.634483.3326400.00000.000025.71-21.57-3.600000000010.00.00.01.390.032.380006.469.7621.447.7950.9723.260006.469.7621.440.0000
23Q3 (15)0.7-34.58-84.310.522.8191.260000000-100.0-100.0-0.0633.33-102.070000.000032.788.6532.6600000000010.00.00.01.390.032.380003.77-1.57-28.65.16-1.15-18.350003.77-1.57-28.60.0000
23Q2 (14)1.0716.3-25.178.5512.65-13.550000000.130.00-0.09-800.035.710000.000030.176.68-13.7300000000010.00.00.01.3932.3832.380003.83-10.0961.65.22-1.6952.630003.83-10.0961.60.0000
23Q1 (13)0.92-59.650.07.593.12-12.860000000.13-75.0-96.07-0.010.0-101.410000.000028.286.04-13.6200000000010.00.015.341.050.066.670004.26-19.17-23.525.31-15.98-14.350004.26-19.17-23.520.0000
22Q4 (12)2.28-48.8810.687.3634.06-15.50000000.52-96.67-94.18-0.01-100.34-100.520000.000026.677.93-10.8600000000010.00.015.341.050.066.670005.27-0.198.446.320.015.120005.27-0.198.440.0000
22Q3 (11)4.46211.89265.575.49-44.49-47.6600000015.6017233.332.92171.434933.3300-100.00.000-100.024.71-29.34-20.9300000000010.00.015.341.050.066.670005.28122.7880.26.3284.877.530005.28122.7880.20.0000
22Q2 (10)1.4355.43-31.589.8913.5517.040000000-100.0-100.0-0.14-119.72-200.00000.000034.976.8124.6300000000010.015.3415.341.0566.6766.670002.37-57.45-20.743.42-44.84-5.520002.37-57.45-20.740.0000
22Q1 (9)0.92-55.34-89.998.710.03.080000003.31-62.98-68.020.71-63.21-67.2800-100.00.000-100.032.749.4346.950000000008.670.014.990.630.057.50005.5714.6112.076.212.9315.670005.5714.6112.070.0000
21Q4 (8)2.0668.85-59.848.71-16.973.080000008.949833.33-25.061.933316.67-22.80-100.000.00-100.0029.92-4.2611.770000000008.670.014.990.630.057.50004.8665.8773.575.4954.2171.560004.8665.8773.570.0000
21Q3 (7)1.22-41.63-19.2110.4924.1449.220000000.09-89.890-0.06-142.8614.290.01000.040031.2511.374.20000000008.670.014.990.630.057.50002.93-2.01876.673.56-1.66415.940002.93-2.01876.670.0000
21Q2 (6)2.09-77.26202.98.450.020.20000000.89-91.400.14-93.55333.330-100.0-100.00.00-100.0028.0625.9414.580000000008.6714.9914.990.6357.557.50002.99-39.84730.563.62-32.46376.320002.99-39.84730.560.0000
21Q1 (5)9.1979.141738.08.450.021.0600000010.35-13.243238.712.17-13.24440.00.0100.00.040022.28-16.77-4.750000000007.540.00.00.40.02.560004.9777.5664.625.3667.5410.480004.9777.5664.620.0000
20Q4 (4)5.13239.740.08.4520.20.0000.0000.011.9300.02.53671.430.0000.00.0000.026.77-10.740.0000.0000.0000.07.540.00.00.40.00.0000.02.8833.330.03.2363.770.0000.02.8833.330.00.0000.0

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