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)3.8145.980000004.160.781.27154.00.42-10.6410.24-44.420.6711.670.14366.67000.03-40.02.3214.850.1100.00.02100.01.53112.51.65111.54001.53118.570.000
2023 (9)2.61135.14000.010002.5516.440.561.290.47-42.6818.43-50.770.6-25.00.0300.3400.050.02.0211.60.05150.00.01-50.00.7260.00.7862.5-0.0200.759.090.000
2022 (8)1.1142.310.430.000002.190.920.31181.820.829.3337.448.330.8-15.7900000.05-28.571.810.560.02100.00.020.00.45200.00.48182.35-0.0100.44238.460.000
2021 (7)0.789.860.430.000002.17-12.150.110.00.7597.3734.56124.650.9579.2500000.07-12.51.80.00.0100.0200.15150.00.17183.33-0.0200.13225.00.000
2020 (6)0.71162.960.430.000002.4732.80.1100.38-2.5615.38-26.630.53-44.2100000.08-27.271.80.000000.0600.060-0.0200.0400.000
2019 (5)0.27-48.080.43000001.86-17.33-0.2400.39-29.0920.97-14.220.9530.1400000.1110.01.80.00.02000-0.070-0.050-0.020-0.0900.000
2018 (4)0.5257.580000002.251775.00.2100.55024.4400.7348.9800000.142.861.8122.2200000.1900.190000.1900.000
2017 (3)0.3300000000.120-0.020000.0000.49000000.0700.8100000-0.020-0.02000-0.0200.040
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)3.81-17.5345.980000-100.0-100.00001.2715.4567.110.48.11207.690.427.69-10.6410.24-5.7-44.420.6728.8511.670.14-30.0366.670-100.0-100.00.03-25.0-40.02.320.4314.850.10.0100.00.020.0100.01.5335.4112.51.6532.0111.540100.0100.01.5336.61118.570.0000
24Q3 (19)4.6242.15147.0600-100.00.0740.000001.110.0111.540.3715.62236.360.39-18.7539.2910.86-31.8831.910.52-13.33-30.670.281.82300.00.28-6.6700.040.0-20.02.3113.7914.930.10.0100.00.020.0100.01.1348.6891.531.2543.6892.31-0.010.00.01.1249.3393.10.0000
24Q2 (18)3.252.2118.120000.0566.6700001.036.9969.490.3277.78220.00.48-7.69-26.1515.95-20.27-29.340.6-3.23-14.290.11450.0120.00.3-6.2500.040.0-20.02.030.01.00.1100.0100.00.02100.0100.00.7655.161.70.8758.1864.15-0.010.050.00.7556.2566.670.0000
24Q1 (17)3.1821.8470.9700-100.00.03200.000000.73-3.957.350.1838.4612.50.5210.64-10.3420.008.51-1.030.623.33-13.890.02-33.3300.32-5.8800.04-20.0-20.02.030.5-10.570.050.0150.00.010.0-50.00.49-31.94-19.670.55-29.49-14.06-0.0150.00.00.48-31.43-20.00.0000
23Q4 (16)2.6139.57135.140-100.0-100.00.01000000.7646.15-52.80.1318.18-69.050.4767.86-42.6818.43123.81-50.770.6-20.0-25.00.03-40.000.34000.050.00.02.020.511.60.050.0150.00.010.0-50.00.7222.0360.00.7820.062.5-0.02-100.0-100.00.720.6959.090.0000
23Q3 (15)1.8725.500.06000000000.52-11.8600.1110.000.28-56.9208.24-63.5100.757.1400.050.000000.050.002.010.000.050.000.010.000.5925.5300.6522.640-0.0150.000.5828.8900.0000
23Q2 (14)1.49-19.8956.840-100.0-100.00000000.59-13.241.720.1-37.5190.910.6512.0762.522.5711.68-6.340.7-2.78-29.290.05000000.050.0-16.672.01-11.4511.670.05150.0150.00.01-50.0-50.00.47-22.952250.00.53-17.19783.33-0.02-100.0-100.00.45-25.04400.00.0000
23Q1 (13)1.8667.5700.430.000000000.68-57.7600.16-61.900.58-29.27020.21-46.0300.72-10.000000000.050.002.2725.4100.020.000.020.000.6135.5600.6433.330-0.010.000.636.3600.0000
22Q4 (12)1.11042.310.4300.00000001.61049.070.4204100.00.8209.3337.440-46.080.80-15.790000000.050-28.571.8100.560.020100.00.0200.00.450200.00.480182.35-0.01050.00.440238.460.0000

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