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)0.59-41.581.77.5900003.2112.63-0.7500.410.012.77-11.211.5768.820.53-15.870.1300.01-50.04.490.00000-1.570-1.570-0.160-1.7300.000
2022 (9)1.0187.041.58-39.2300002.85-37.91000.41-21.1514.3926.980.93-50.530.63-25.0000.02-33.334.49-30.060000-0.810-0.810-0.140-0.9500.000
2021 (8)0.54-12.92.654.7600004.59-14.21-0.5300.52-44.0911.33-34.831.8830.560.8416.67000.03200.06.420.00000-2.740-2.740-0.190-2.9300.000
2020 (7)0.6251.221.689.090.03-40.0005.3527.680.200.9352.4617.3819.41.4446.940.72-17.240.03-50.00.010.06.420.00000-2.230-2.230-0.130-2.3600.000
2019 (6)0.4151.851.5431.620.05-54.55004.19-16.7-0.8700.61-19.7414.56-3.650.98-48.150.87-4.40.06-45.450.010.06.420.01.00.000-3.630-2.630-0.120-3.7500.000
2018 (5)0.27-60.291.1756.00.110.0005.03-6.68-0.0900.76-21.6515.11-16.041.89-1.560.91121.950.11-47.620.010.06.420.01.00.000-2.760-1.760-0.120-2.8800.000
2017 (4)0.68-20.00.7529.310.110.0005.39-5.6-0.0400.972.1118.008.171.9219.250.410.00.21-34.380.01-50.06.420.01.00.000-2.620-1.620-0.10-2.7200.000
2016 (3)0.851.190.58-3.330.110.0005.715.940.100.95-28.0316.64-32.061.6130.890.41-2.380.32-25.580.02-33.336.420.01.00.000-2.580-1.580-0.080-2.6600.000
2015 (2)0.84127.030.6-50.00.1110.0005.39-27.75-0.3501.32-36.2324.49-11.741.23-36.270.42-63.480.43126.320.03200.06.420.01.00.000-2.690-1.6900.01-83.33-2.6800.000
2014 (1)0.37-46.381.2118.180.10.0007.460.67-0.6302.07-2.3627.75-3.011.937.821.15-0.860.19-38.710.01-50.06.420.01.00.000-2.380-1.3800.06500.0-2.3200.000
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)1.12-50.4480.650.7-58.82-58.330.0525.000000.5414.89-11.48-0.546.9-116.00.336.36-9.0911.9540.1722.420.94-21.01-28.240.34-32.0-37.040.16-11.1100.010.00.06.090.035.63000000-2.93-22.59-115.44-2.93-22.59-115.44-0.127.697.69-3.05-21.03-104.70.0000
24Q2 (19)2.26413.64209.591.70.07.590.04300.000000.47-37.33-43.37-0.58-141.67-222.220.22-26.67-57.698.53-16.43-42.611.19-17.361.710.5-5.66-7.410.1850.000.010.00.06.0935.6335.63000000-2.39-32.78-115.32-2.39-32.78-115.32-0.137.1418.75-2.52-29.9-98.430.0000
24Q1 (18)0.44-25.42-63.031.70.07.590.01000000.750.0-26.47-0.24-14.29-100.00.3-26.83-42.3110.20-20.11-37.211.44-8.2846.940.530.0-14.520.12-7.6900.010.00.04.490.00.0000000-1.8-14.65-93.55-1.8-14.65-93.55-0.1412.50.0-1.94-12.14-81.310.0000
23Q4 (17)0.59-4.84-41.581.71.197.590000000.7522.95-18.48-0.2116.0-110.00.4124.240.012.7730.82-11.211.5719.8568.820.53-1.85-15.870.13000.010.0-50.04.490.00.0000000-1.57-15.44-93.83-1.57-15.44-93.83-0.16-23.08-14.29-1.73-16.11-82.110.0000
23Q3 (16)0.62-15.07-37.371.686.3321.740000000.61-26.51-16.44-0.25-38.89-278.570.33-36.5413.799.76-34.29-3.041.3111.9724.760.540.0-3.570000.010.0-50.04.490.00.0000000-1.36-22.52-91.55-1.36-22.52-91.55-0.1318.7535.0-1.49-17.32-63.740.0000
23Q2 (15)0.73-38.6637.741.580.01.940000000.83-18.6356.6-0.18-50.0-700.00.520.0147.6214.86-8.57120.731.1719.39-6.40.54-12.9-8.470000.010.0-50.04.490.0-30.06000000-1.11-19.3560.07-1.11-19.3560.07-0.16-14.2920.0-1.27-18.6957.380.0000
23Q1 (14)1.1917.82376.01.580.0-28.180000001.0210.8752.24-0.12-20.0-100.00.5226.8336.8416.2512.9658.220.985.38-41.320.62-1.591.640000.01-50.0-50.04.490.0-30.06000000-0.93-14.8166.9-0.93-14.8166.9-0.140.022.22-1.07-12.6364.210.0000
22Q4 (13)1.012.0287.041.5814.49-39.230000000.9226.03-3.16-0.1-171.43-233.330.4141.38-21.1514.3942.8726.980.93-11.43-50.530.6312.5-25.00000.020.0-33.334.490.0-30.06000000-0.81-14.0870.44-0.81-14.0870.44-0.1430.026.32-0.95-4.467.580.0000
22Q3 (12)0.9986.79115.221.38-10.97-42.980000000.7337.74-24.740.14366.67146.670.2938.1-32.5610.0749.623.181.05-16.0-46.70.56-5.08-23.290000.020.0100.04.49-30.06-30.06000000-0.7174.4673.99-0.7174.4673.99-0.20.0-5.26-0.9169.4668.840.0000
22Q2 (11)0.53112.0-26.391.55-29.55-32.610000000.53-20.9-52.250.03150.0121.430.21-44.74-59.626.73-34.46-26.741.25-25.15-36.870.59-3.28-16.90000.020.0100.06.420.00.0000000-2.781.07-14.4-2.781.07-14.4-0.2-11.11-11.11-2.980.33-14.180.0000
22Q1 (10)0.25-53.7-52.832.2-15.3825.000-100.00000.67-29.47-57.05-0.06-100.00.00.38-26.92-55.2910.27-9.35-27.991.67-11.17-0.60.61-27.38-14.0800-100.00.02-33.33100.06.420.00.0000000-2.81-2.55-22.71-2.81-2.55-22.71-0.185.26-12.5-2.99-2.05-22.040.0000
21Q4 (9)0.5417.39-12.92.67.4454.7600-100.00000.95-2.06-41.36-0.0390.0-123.080.5220.93-44.0911.3338.58-34.711.88-4.5730.560.8415.0716.6700-100.00.03200.0200.06.420.00.0000000-2.74-0.37-22.87-2.74-0.37-22.87-0.190.0-46.15-2.93-0.34-24.150.0000
21Q3 (8)0.46-36.11-13.212.425.2274.100-100.00000.97-12.61-29.2-0.3-114.29-1100.00.43-17.31-38.578.17-11.02-42.311.97-0.5172.810.732.821.3900-100.00.010.0-50.06.420.00.0000000-2.73-12.35-15.19-2.73-12.35-15.19-0.19-5.56-35.71-2.92-11.88-16.330.0000
21Q2 (7)0.7235.8544.02.330.6871.640-100.0-100.00001.11-28.85-21.28-0.14-133.33-193.330.52-38.82-32.479.19-35.5801.9817.86141.460.710.00.00-100.0-100.00.010.0-50.06.420.00.0000000-2.43-6.11-1.25-2.43-6.11-1.25-0.18-12.5-20.0-2.61-6.53-2.350.0000
21Q1 (6)0.53-14.5223.261.764.7619.730.030.00.00001.56-3.762.5-0.06-146.1550.00.85-8.680.8514.26-17.801.6816.67100.00.71-1.39-1.390.030.0-50.00.010.00.06.420.00.000-100.0000-2.29-2.6938.93-2.29-2.6916.73-0.16-23.08-23.08-2.45-3.8136.860.0000
20Q4 (5)0.6216.9851.221.6820.869.090.030.0-40.00001.6218.2535.00.13333.33208.330.9332.8652.4617.3522.4501.4426.3246.940.720.0-17.240.03-25.0-50.00.01-50.00.06.420.00.000-100.0000-2.235.9138.57-2.235.9115.21-0.137.14-8.33-2.365.9837.070.0000
20Q3 (4)0.536.00.01.393.730.00.030.00.0000.01.37-2.840.00.03-80.00.00.7-9.090.014.1700.01.1439.020.00.721.410.00.04-20.00.00.020.00.06.420.00.0000.0000.0-2.371.250.0-2.371.250.0-0.146.670.0-2.511.570.00.0000.0

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