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)1.35-9.42.1-5.410.020.00011.01-31.40.02-97.473.248.7229.4358.50.62-66.122.55.040.32-8.57003.560.01.088.0000.98-34.232.06-17.270.6660.981.64-13.680.000
2022 (9)1.49-36.862.22-1.330.02-33.330016.05-24.040.79-50.622.98-27.3218.57-4.311.831.12.3816.10.35-10.26003.560.01.020.48001.49-12.352.49-3.490.41-46.751.9-23.080.000
2021 (8)2.367.762.25196.050.0300021.1321.091.6240.434.1136.9919.4095.721.8194.622.05150.00.3900.0525.03.560.00.836.410.0501.7269.572.58106.40.7702.47502.440.000
2020 (7)2.193.30.76123.53000017.4511.790.47123.811.7318.499.916.00.9312.050.8213.89000.04-81.823.56-1.390.782.63000.46119.051.2527.55-0.0500.4195.240.000
2019 (6)2.12-7.420.34-39.29000015.61-2.190.21-25.01.46-0.689.351.550.8315.280.7212.5000.220.03.610.00.764.11000.21-30.00.98-10.91000.21-57.140.000
2018 (5)2.2947.740.5660.0000015.96-8.380.287.691.478.099.2117.980.72-24.210.6414.29000.224.763.610.00.732.820.0700.315.381.113.40.1900.49157.890.000
2017 (4)1.55-4.320.350000017.4240.260.2613.041.36126.677.8161.610.9515.850.567.69000.2103.610.00.714.41000.26-3.70.972.11-0.0700.19-52.50.000
2016 (3)1.62-31.3600000012.4230.870.231050.00.67.144.83-18.130.8243.860.528.3300003.610.00.680.0000.27350.00.9528.380.13-31.580.460.00.000
2015 (2)2.3638.010000009.494.860.02-93.10.563.75.90-1.10.5758.330.48500.000003.610.00.684.62000.06-81.820.74-26.730.1990.00.25-41.860.000
2014 (1)1.714.270000009.054.380.29-9.380.54-10.05.97-13.780.3656.520.080.000003.610.840.653.170.02-85.710.3326.921.01-1.940.100.4379.170.000
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)2.51-14.0461.943.21.2737.930.020.00.00004.94-8.8660.910.04-73.33-55.563.63-4.4721.023.09-15.84-9.251.2139.089.012.866.728.330.310.0-6.060003.560.00.00-100.0-100.00000-100.0-100.02.212.3119.460.69-11.5416.950.69-62.7-49.260.0000
24Q2 (19)2.92113.1458.73.1612.0655.670.020.00.00005.42117.6790.850.1501600.03.820.6333.827.44-1.8422.890.87-28.1-22.322.682.297.20.31-3.12-8.820003.560.00.01.090.930.930001.07-3.657.352.16-1.3723.430.785.4185.711.850.068.180.0000
24Q1 (18)1.371.4823.422.8234.2917.010.020.00.00002.49-13.2412.160-100.0100.03.15-2.7824.0227.95-5.1156.71.2195.16-14.182.624.89.170.320.0-5.880003.560.00.01.080.08.00001.1113.27-17.162.196.31-6.010.7412.1264.441.8512.83.350.0000
23Q4 (17)1.35-12.9-9.42.1-9.48-5.410.020.00.00002.87-6.51-21.580.090.0250.03.248.08.7229.4515.7658.540.62-44.14-66.122.5-5.35.040.32-3.03-8.570003.560.00.01.080.08.00000.9827.27-34.232.0611.35-17.270.6611.8660.981.6420.59-13.680.0000
23Q3 (16)1.55-15.7618.322.3214.29-6.070.020.00.00003.078.1-23.250.091000.0-57.143.05.63-1.3225.4513.9749.241.11-0.89-61.862.645.66.880.33-2.94-5.7100-100.03.560.00.01.080.08.00000.7713.24-50.321.855.71-27.450.5940.4863.891.3623.64-28.80.0000
23Q2 (15)1.8465.7718.712.03-15.77-10.960.020.0-33.330002.8427.93-34.86-0.0193.75-103.332.8411.81-13.4122.3325.1738.051.12-20.57-61.252.54.178.230.340.0-10.5300-100.03.560.00.01.088.08.00000.68-49.25-49.251.75-24.89-25.210.42-6.677.691.1-38.55-36.420.0000
23Q1 (14)1.11-25.5-41.582.418.56-7.660.020.0-33.330002.22-39.34-44.78-0.16-166.67-145.712.54-14.77-39.9517.84-3.99-9.591.41-22.95-41.492.40.844.80.34-2.86-12.8200-100.03.560.00.01.00.020.4800-100.01.34-10.07-34.632.33-6.43-20.480.459.76-40.791.79-5.79-36.30.0000
22Q4 (13)1.4913.74-36.862.22-10.12-1.330.020.0-33.330003.66-8.5-32.84-0.06-128.57-118.752.98-1.97-27.3218.588.97-4.251.83-37.111.12.38-3.6416.10.350.0-10.260-100.0-100.03.560.00.01.00.020.4800-100.01.49-3.87-12.352.49-2.35-3.490.4113.89-46.751.9-0.52-23.080.0000
22Q3 (12)1.31-15.489.172.478.332.490.02-33.33-33.330004.0-8.26-37.980.21-30.0-67.693.04-7.32-37.1917.055.42-26.342.910.6959.022.476.9332.090.35-7.89-12.50.050.00.03.560.00.01.00.020.4800-100.01.5515.6721.092.558.9718.060.36-7.69-56.631.9110.4-9.480.0000
22Q2 (11)1.55-18.42-32.312.28-12.6483.870.030.000004.368.46-21.010.3-14.29-30.233.28-22.464.7916.17-18.02-1.312.8919.92107.912.310.87113.890.38-2.5600.050.025.03.560.00.01.020.4828.210-100.001.34-34.6321.822.34-20.1424.470.39-48.68200.01.73-38.4340.650.0000
22Q1 (10)1.9-19.4939.712.6116.0272.860.030.000004.02-26.248.360.359.3875.04.233.1795.8319.731.6869.252.4133.1592.82.2911.71151.650.390.000.050.025.03.560.00.00.830.06.410.050.002.0520.59210.612.9313.57102.070.76-1.3660.02.8113.77269.740.0000
21Q4 (9)2.3696.677.762.25-6.64196.050.030.000005.45-15.54.210.32-50.77433.334.1-15.29136.9919.40-16.1795.721.81-1.0994.622.059.63150.00.39-2.500.050.025.03.560.00.00.830.06.410.050.001.732.81269.572.5819.44106.40.77-7.231640.02.4717.06502.440.0000
21Q3 (8)1.2-47.6-26.382.4194.35208.970.03000006.4516.8539.010.6551.16124.144.8454.63160.2223.1541.25102.351.8331.6542.971.8773.15146.050.4000.0525.0-76.193.560.00.00.836.416.410.05001.2816.36220.02.1614.8981.510.83538.464050.02.1171.54402.380.0000
21Q2 (7)2.2968.388.021.2477.1493.750000005.5248.7911.520.43115.0168.753.1344.9190.8516.3940.5801.3911.244.791.0818.6840.260000.040.0-80.953.560.0-1.390.780.000001.166.6701.8829.66106.590.1330.0425.01.2361.843175.00.0000
21Q1 (6)1.36-37.9-17.070.7-7.89169.230000003.71-29.0641.060.2233.33600.02.1624.8692.8611.6617.5801.2534.410.810.9110.9819.740000.040.0-81.823.560.0-1.390.780.000000.6643.4801.4516.055.910.1300.0600.00.7685.373900.00.0000
20Q4 (5)2.1934.363.30.76-2.56123.530000005.2312.7229.460.06-79.31200.01.73-6.9918.499.91-13.3300.93-27.3412.050.827.8913.890000.04-80.95-81.823.560.0-1.390.780.02.630000.4615.0119.051.255.0427.55-0.05-350.000.41-2.3895.240.0000
20Q3 (4)1.63-23.110.00.7821.880.0000.0000.04.64-6.260.00.2981.250.01.8613.410.011.4400.01.2833.330.00.76-1.30.0000.00.210.00.03.56-1.390.00.7800.0000.00.400.01.1930.770.00.02150.00.00.421150.00.00.0000.0

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