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)2.2633.730.2900.0200010.1274.780.63-26.740.8418.318.30-32.3100000.0903.67342.171.6513.790.4319.440.02100.01.7-8.62.15-3.590.0801.78-3.260.000
2023 (9)1.69-14.650000005.79-10.790.8616.220.71-8.9712.262.030000000.83-70.571.450.00.3624.140.010.01.8612.052.2314.36-0.0201.8411.520.000
2022 (8)1.9819.28000.01-50.0006.498.710.74-30.840.789.8612.021.0600000.16-55.562.820.711.459.850.2961.110.0101.6628.681.9532.65-0.0101.6528.910.000
2021 (7)1.66-2.92000.020005.976.041.0759.70.7197.2211.8985.9900000.3602.8582.931.3220.00.1880.0001.29101.561.4798.65-0.0101.28100.00.000
2020 (6)1.7131.540000005.6359.040.67123.330.3620.06.39-24.550000000.4195.241.122.220.125.0000.64236.840.74174.07000.64236.840.000
2019 (5)1.3150.00.01000003.5427.80.3150.00.3-21.058.47-38.220000000.2161.540.9900.00.0833.33000.19-66.670.27-57.14000.19-66.67-0.010
2018 (4)0.526.1200000.080.02.7710.80.12-52.00.3822.5813.7210.630000000.13-38.10.090.00.0650.0000.5718.750.6321.15000.5718.750.01-71.62
2017 (3)0.49113.040.0900.0200.0802.500.2500.3140.9112.40000000.0700.210.00.090.00.04100.0000.4884.620.5292.59000.4884.620.050
2016 (2)0.23000000000000.2200.0000000000.2100.0900.020000.2600.270000.2600.000
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)2.26-5.4433.730.29-6.4500.02-91.300002.81-13.27124.8-0.06-113.95-50.00.84-8.718.318.30-22.77-32.310000000.09-10.003.674.26342.171.650.013.790.430.019.440.020.0100.01.7-5.56-8.62.15-4.87-3.590.08366.67500.01.780.56-3.260.00132.860
24Q3 (19)2.3978.3651.270.310520.00.23000003.2426.56114.570.43616.67377.780.92-53.5415.010.75-62.932.640000000.1003.52160.74282.611.6513.7913.790.430.019.440.020.0100.01.823.29-5.762.2618.32-0.88-0.030.0-50.01.7723.78-6.35-0.0100
24Q2 (18)1.34-28.34-14.10000000002.5669.5484.170.06-70.0-62.51.98132.94330.4328.9993.04286.320000000001.3529.8140.621.450.00.00.4319.4419.440.02100.0100.01.46-1.35-19.341.913.24-12.39-0.03-50.0-50.01.43-2.05-20.110.0000
24Q1 (17)1.8710.65-17.980000000001.5120.8-7.930.2600.0-69.230.8519.72107.3215.0222.47197.790000000001.0425.3215.151.450.00.00.360.024.140.010.00.01.48-20.43-14.451.85-17.04-8.42-0.020.0-100.01.46-20.65-15.120.0000
23Q4 (16)1.696.96-14.650-100.0000-100.00001.25-17.22-59.68-0.04-144.44-118.180.71-11.25-8.9712.2617.112.0300000000-100.00.83-9.78-70.571.450.00.00.360.024.140.010.00.01.86-2.6212.052.23-2.1914.36-0.020.0-100.01.84-2.6511.520.0000
23Q3 (15)1.581.2800.05000000001.518.6300.09-43.7500.873.91010.4739.5400000000000.92-4.1701.450.000.360.000.010.001.915.5202.284.590-0.020.001.895.5900.0000
23Q2 (14)1.56-31.58-35.2700000-100.00001.39-15.24-59.00.16-75.38-69.230.4612.20.07.5048.84.400000000-100.00.96190.91-64.961.450.00.00.3624.1424.140.010.00.01.814.6226.572.187.9226.74-0.02-100.0-100.01.794.0726.060.0000
23Q1 (13)2.2815.1500000-100.000001.64-47.100.65195.4500.41-47.4405.04-58.0400000000-100.000.33-88.301.450.000.290.000.010.001.734.2202.023.590-0.010.001.724.2400.0000
22Q4 (12)1.98019.280000.010-50.00003.102.990.220-62.070.7809.8612.020-49.050000000.160-55.562.8200.711.4509.850.29061.110.01001.66028.681.95032.65-0.0100.01.65028.910.0000

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