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)4.32-11.29000.030005.17-4.441.13-13.080.863.6116.638.420.6119.610.9467.860.340002.415.240.725.00.3602.19-6.813.2511.680.0202.2111.060.000
2022 (9)4.873.620000005.4113.891.327.450.830.015.34-12.20.5127.50.5675.000002.294.090.5621.74002.3534.292.9131.67-0.3601.994.740.000
2021 (8)4.7-2.490000004.7512.561.0234.210.83-9.7817.47-19.850.42.560.326.6700002.22.80.4617.95001.7532.582.2130.00.1501.943.940.000
2020 (7)4.8272.760000004.2210.180.7610.140.9224.3221.8012.830.39-11.360.3-11.7600002.1415.680.3921.88001.3228.161.725.93001.3228.160.000
2019 (6)2.7924.00000003.8311.340.6918.970.7427.5919.3214.590.4457.140.343.031.00.0001.858.820.3223.08001.0333.771.3531.07001.0333.770.000
2018 (5)2.25-13.460000003.4415.050.5831.820.5818.3716.862.880.2864.710.336.451.000.03-40.01.770.00.2618.18000.77-31.861.03-23.7000.77-31.860.000
2017 (4)2.621.50000002.9928.880.4451.720.4922.516.39-4.950.17-29.170.3114.81000.0501.00.00.2222.22001.1354.791.3548.35001.1354.790.07-3.52
2016 (3)2.1400.06000002.3200.2900.4017.2400.2400.27000001.000.180000.7300.910000.7300.080
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
24Q2 (20)4.377.37-1.80000.1271.4300001.5310.0717.690.3624.1416.131.133.6721.5120.62-0.6817.070.734.292.820.98-2.9738.030.25-13.7900.01002.534.984.980.8115.7115.710-100.0-100.02.3626.239.643.178.1915.270.5870.593000.02.9433.0376.050.0000
24Q1 (19)4.07-5.79-20.510000.07133.3300001.398.596.110.2920.83-9.381.0926.7414.7420.7624.8118.230.714.759.381.017.4557.810.29-14.7100002.410.05.240.70.025.00.360.001.87-14.61-5.562.93-9.8514.90.341600.0361.542.210.019.460.0000
23Q4 (18)4.3214.29-11.290000.03000001.280.01.590.24-7.69-20.00.86-6.523.6116.63-6.888.220.61-7.5819.610.940.067.860.34000002.410.05.240.70.025.00.360.002.1912.89-6.813.258.3311.680.02125.0105.562.2118.8211.060.0000
23Q3 (17)3.78-15.06-16.9200000000-100.01.28-1.54-9.220.26-16.13-29.730.92-1.08-5.1517.861.42-0.550.66-7.0420.00.9432.39100.00000002.410.05.240.70.025.00.360.001.9414.79-4.93.09.0915.38-0.08-300.038.461.8611.38-2.620.0000
23Q2 (16)4.45-13.09-10.2800000000-100.01.3-0.76-9.090.31-3.12-11.430.93-2.116.917.610.316.90.7110.9444.90.7110.9482.050000002.415.245.240.725.025.00.36001.69-14.651.22.757.8422.77-0.0284.6287.51.67-9.7310.60.0000
23Q1 (15)5.125.137.7900000000-100.01.313.970.770.326.6710.340.9514.469.217.5614.250.920.6425.4936.170.6414.2993.940000002.290.04.090.560.021.740001.98-15.74-2.942.55-12.372.0-0.1363.89-218.181.85-7.04-13.950.0000
22Q4 (14)4.877.033.620000000-100.001.26-10.640.00.3-18.920.00.83-14.430.015.37-14.43-12.040.51-7.2727.50.5619.1575.00000002.290.04.090.560.021.740002.3515.234.292.9111.9231.67-0.36-176.92-340.01.994.194.740.0000
22Q3 (13)4.55-8.279.380000000.20.001.41-1.49.30.375.7132.140.9711.497.7817.969.02-7.590.5512.2434.150.4720.5156.670000002.290.04.090.560.021.740002.0422.1640.692.616.0736.13-0.1318.75-244.441.9126.4924.030.0000
22Q2 (12)4.964.423.770000000.20.001.4310.024.350.3520.6945.830.870.020.8316.48-5.3-0.220.494.2616.670.3918.1839.290000002.294.094.090.5621.7421.740001.67-18.1442.742.24-10.437.42-0.16-245.45-300.01.51-29.7720.80.0000
22Q1 (11)4.751.06-7.590000000.2001.33.1723.810.29-3.3338.10.874.8216.017.40-0.42-0.470.4717.5-7.840.333.1213.790000002.20.02.80.460.017.950002.0416.5734.212.513.1230.890.11-26.671200.02.1513.1642.380.0000
21Q4 (10)4.712.98-2.490000000001.26-2.3310.530.37.1430.430.83-7.78-9.7817.47-10.11-19.850.4-2.442.560.326.676.670000002.20.02.80.460.017.950001.7520.6932.582.2115.7130.00.1566.6701.923.3843.940.0000
21Q3 (9)4.16-12.9747.000000-100.00001.2912.1726.470.2816.6775.00.925.028.5719.4417.7114.960.41-2.38-8.890.37.140.000-100.00002.20.016.40.460.017.950001.4523.9333.031.9117.1829.050.0912.501.5423.241.280.0000
21Q2 (8)4.78-7.057.2400000-100.00001.159.526.480.2414.2920.00.72-4.0-13.2516.51-5.54-18.030.42-17.65-8.70.28-3.45-6.6700-100.00002.22.816.40.4617.9517.950001.17-23.0324.471.63-14.6623.480.08900.001.25-17.2232.980.0000
21Q1 (7)5.146.6474.8300000-100.00001.05-7.897.140.21-8.716.670.75-18.484.1717.48-19.8100.5130.7721.430.29-3.33-3.3300-100.00002.140.015.680.390.021.880001.5215.1525.621.9112.3525.66-0.01001.5114.3924.790.0000
20Q4 (6)4.8270.3272.760000-100.000001.1411.767.550.2343.7543.750.9231.4324.3221.8028.9400.39-13.33-11.360.30.0-11.760-100.0-100.00002.1413.2315.680.390.021.880001.3221.128.161.714.8625.930001.3221.128.160.0000
20Q3 (5)2.83-6.9115.040000.0433.3300001.02-5.562.00.16-20.0-23.810.7-15.66-24.7316.91-16.0700.45-2.172.270.30.0-11.760.96-1.03-4.000-100.01.890.02.160.390.021.880001.0915.9623.861.4812.1224.370001.0915.9623.860.0000
20Q2 (4)3.043.40.0000.00.0350.00.0000.01.0810.20.00.211.110.00.8315.280.020.1500.00.469.520.00.30.00.00.97-1.020.0000.01.892.160.00.3921.880.0000.00.94-22.310.01.32-13.160.0000.00.94-22.310.00.0000.0

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