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)1.0148.531.71-45.193.24-13.37002.13-72.23-1.1400.147.696.57287.7911.4133.142.11-35.2816.9626.570011.640.00000-5.720-5.720-0.60-6.3200.14121.17
2022 (9)0.68-32.673.12-45.363.7430.31007.6729.12-2.1600.138.331.69-16.18.572.633.26-0.9113.423.960011.640.00000-4.540-4.540-0.60-5.1400.0655.43
2021 (8)1.01106.125.7126.052.87222.47005.94133.86-0.2200.12-75.02.02-89.318.3570.063.29-0.610.815.570011.640.00000-2.560-2.560-0.60-3.1600.04-39.84
2020 (7)0.4963.334.5384.90.89-41.83002.5435.83-0.6800.48140.018.9076.694.918.153.31-0.910.2413.780011.640.00000-2.340-2.340-0.60-2.9400.070
2019 (6)0.3-40.02.4557.051.5341.67001.87-45.16-0.6700.2-87.3410.70-76.924.54-15.613.34-0.69.0-13.630011.640.00000-1.660-1.660-0.60-2.2600.000
2018 (5)0.5-24.241.56310.531.08120.41003.41-20.330.04-20.01.58-27.8546.33-9.455.38-24.443.3685.6410.42-12.510011.640.00000-0.990-0.9900.050-0.9400.000
2017 (4)0.66100.00.38-88.990.49250.0004.2827.760.0502.19329.4151.17236.117.12-57.061.81-1.0911.9139.460011.640.00000-1.030-1.03000-1.0300.000
2016 (3)0.33-89.753.455.50.14-97.28003.3542.55000.51466.6715.22297.5116.584.871.832.238.5413.410011.6434.720000-1.080-1.08000-1.0800.000
2015 (2)3.22131.653.27-40.115.14130.49002.35137.37-1.100.09-59.093.83-82.7715.815.611.7957.027.5343.98008.64-37.210000-1.10-1.1000-1.100.000
2014 (1)1.39-68.765.46-19.232.231015.0000.99-82.57-1.300.2210.022.22531.1114.9750.31.14-50.865.23126.410013.760.00000-5.120-5.12000-5.1200.000
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)2.78126.02198.920.78-1.27-75.932.4846.75-24.850000.29-67.05-25.64-0.31-282.3516.220.54-28.01250.033.13-23.585043.2513.7610.7929.21.720.0-41.8919.717.9424.3500012.598.168.16000000-5.36-6.351.65-5.36-6.351.65-0.60.00.0-5.96-5.671.490.18-13.4412.15
24Q2 (19)1.23-22.1526.80.79-56.11-78.711.69-21.03-54.810000.8841.9439.680.170154.840.75-35.341775.043.35-44.698191.1812.422.1426.861.72-22.17-42.8618.266.7229.600011.640.00.0000000-5.0411.890.2-5.0411.890.2-0.60.00.0-5.6410.760.180.21-4.2234.23
24Q1 (18)1.5856.44177.191.85.26-54.772.14-33.95-47.160000.62487.5-51.180100.0100.01.16728.57792.3178.381092.474777.5512.166.5734.812.214.74-26.5817.110.8831.3100011.640.00.0000000-5.720.0-20.68-5.720.0-20.68-0.60.00.0-6.320.0-18.350.2262.06241.14
23Q4 (17)1.018.648.531.71-47.22-45.193.24-1.82-13.37000-0.16-141.03-104.08-0.2629.7381.820.14250.07.696.57920.42288.311.417.1433.142.11-28.72-35.2816.967.026.5700011.640.00.0000000-5.72-4.95-25.99-5.72-4.95-25.99-0.60.00.0-6.32-4.46-22.960.14-16.53121.17
23Q3 (16)0.93-4.12272.03.24-12.67-16.493.3-11.7620.440000.39-38.1-78.69-0.37-19.35-68.180.040.0-71.430.6423.19-79.9410.658.7821.712.96-1.66-9.4815.8512.4910.0700011.640.00.0000000-5.45-7.92-75.24-5.45-7.92-75.24-0.60.00.0-6.05-7.08-63.070.163.6167.01
23Q2 (15)0.9770.18120.453.71-6.78-29.873.74-7.6517.980000.63-50.39-41.12-0.31-55.0-55.00.04-69.23-78.950.52-67.46-89.219.798.5412.43.010.0-7.9514.098.1416.9300011.640.00.0000000-5.05-6.54-74.14-5.05-6.54-74.14-0.60.00.0-5.65-5.81-61.430.16143.4266.85
23Q1 (14)0.57-16.18-37.363.9827.56-27.94.058.2911.880001.27-67.647.67-0.286.0137.50.130.030.01.61-5.07-31.229.025.255.873.01-7.67-8.2313.03-2.7620.3100011.640.00.0000000-4.74-4.41-64.58-4.74-4.41-64.58-0.60.00.0-5.34-3.89-53.450.065.07-17.25
22Q4 (13)0.68172.0-32.673.12-19.59-45.363.7436.530.310003.92114.21553.33-1.43-550.0-160.00.13-7.148.331.69-47.28-16.218.57-2.062.633.26-0.31-0.9113.4-6.9423.9600011.640.00.0000000-4.54-45.98-77.34-4.54-45.98-77.34-0.60.00.0-5.14-38.54-62.660.06-36.9755.43
22Q3 (12)0.25-43.18-64.293.88-26.65-16.922.74-13.5623.420001.8371.0331.65-0.22-10.0-246.670.14-26.32180.03.21-33.75303.38.750.4612.043.270.0-0.6114.419.544.2900011.640.00.0000000-3.11-7.24-55.5-3.11-7.24-55.5-0.60.00.0-3.71-6.0-42.690.103.5143.22
22Q2 (11)0.44-51.65-41.335.29-4.175.593.17-12.4373.220001.0724.42-25.17-0.237.5-766.670.1990.0280.04.85107.45444.88.712.2386.513.27-0.3-0.9112.0511.2733.300011.640.00.0000000-2.9-0.69-34.88-2.9-0.69-34.88-0.60.00.0-3.5-0.57-27.270.0920.7338.03
22Q1 (10)0.91-9.9-14.955.52-3.3314.293.6226.13226.130000.8643.33-65.87-0.3241.82-300.00.1-16.67-60.02.3415.65-53.748.522.0488.083.28-0.3-0.9110.830.1911.5300011.640.00.0000000-2.88-12.5-32.11-2.88-12.5-32.11-0.60.00.0-3.48-10.13-25.180.0897.3417.24
21Q4 (9)1.0144.29106.125.7122.2726.052.8729.28222.470000.6-56.83-36.17-0.55-466.67-139.130.12140.0-75.02.02153.74-89.318.356.9170.063.290.0-0.610.818.325.5700011.640.00.0000000-2.56-28.0-9.4-2.56-28.0-9.4-0.60.00.0-3.16-21.54-7.480.04-41.93-39.84
21Q3 (8)0.7-6.6711.114.67-6.7937.762.2221.31226.470001.39-2.890.410.15400.0183.330.050.0-58.330.80-10.51-78.177.8167.2459.713.29-0.3-0.99.9810.4-1.9600011.640.00.0000000-2.06.985.21-2.06.985.21-0.60.00.0-2.65.454.060.07-0.243.04
21Q2 (7)0.75-29.9113.645.013.73401.01.8364.86976.470001.43-43.2588.160.03-81.25175.00.05-80.0-54.550.89-82.3804.673.09-2.513.3-0.3-0.69.04-6.9-11.2900011.640.00.0000000-2.151.38-11.4-2.151.38-11.4-0.60.00.0-2.751.08-8.70.072.555.18
21Q1 (6)1.07118.37-33.954.836.62419.351.1124.72-22.920002.52168.092190.910.16169.57169.570.25-47.9247.065.05-73.2704.53-7.74-1.313.310.0-0.69.71-5.188.3700011.640.00.0000000-2.186.84-15.34-2.186.84-15.34-0.60.00.0-2.785.44-11.650.071.277.64
20Q4 (5)0.49-22.2263.334.5333.6384.90.8930.88-41.830000.9428.77-44.38-0.23-27.78-209.520.48300.0140.018.90418.1104.910.418.153.31-0.3-0.910.240.5913.7800011.640.00.0000000-2.34-10.9-40.96-2.34-10.9-40.96-0.60.00.0-2.94-8.49-30.090.07-0.540
20Q3 (4)0.63-4.550.03.39239.00.00.68300.00.0000.00.73-3.950.0-0.18-350.00.00.129.090.03.6500.04.892.090.03.320.00.010.18-0.10.0000.011.640.00.0000.0000.0-2.11-9.330.0-2.11-9.330.0-0.60.00.0-2.71-7.110.00.071.830.0

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