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)5.612.22002.52135.510010.38-10.820.84-31.152.92-3.6328.138.071.313.0400000.21-4.553.363.070.625.00.25-32.431.47-2.652.33-1.69-0.3501.12-11.110.000
2022 (9)4.9989.02001.072040.00011.6418.411.22205.03.0315.6526.03-2.331.156.48001.81-2.690.2257.143.266.540.489.090.3712.121.51109.722.3759.06-0.2501.26260.00.000
2021 (8)2.64-5.710.0500.050009.8330.20.4207.692.6230.3526.650.111.0835.0001.8678.850.14-6.673.060.330.442.330.3317.860.7235.851.4920.16-0.3700.3575.00.000
2020 (7)2.835.270000007.559.580.1302.01-4.7426.62-13.070.83.9001.0400.1525.03.050.00.430.00.280.00.5332.51.2411.71-0.3300.21900.00.000
2019 (6)2.07-20.690000006.89-6.77-0.0902.118.7630.6216.660.778.4500000.129.093.052.690.437.50.28-17.650.4-41.181.11-21.83-0.3900.01-97.50.000
2018 (5)2.6117.040000007.39-4.150.22-54.171.94-13.7826.25-10.040.71-4.0500000.11-31.252.9719.280.414.290.34161.540.68-45.61.42-17.92-0.2800.4-61.540.000
2017 (4)2.23-11.16000.640.0007.71-11.890.48-17.242.2516.5829.1832.310.7410.450.03-25.0000.1623.082.490.00.3516.670.1301.25-13.791.73-1.14-0.2101.04-21.210.000
2016 (3)2.5132.8000.640008.756.190.58-26.581.93-13.4522.06-18.50.67-46.40.040000.13-13.332.490.00.336.36001.450.01.754.79-0.1301.32-13.730.000
2015 (2)1.897.390000008.2416.380.7931.672.2317.9927.061.381.2545.35000.6300.15114.292.4916.90.2237.5001.4527.191.6727.480.08100.01.5329.660.000
2014 (1)1.7612.820.1721.4300007.0815.690.687.51.8912.526.69-2.750.862.3800000.07600.02.134.930.1623.080.0101.1444.31.3142.390.0401.1851.280.000
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)4.58-5.37-10.550000.09-92.37-96.480003.5715.9117.820.217.65-48.723.696.038.8530.201.35-6.741.53-2.5537.840000.94-1.0500.35-7.8994.444.0411.9121.690.680.013.330.350.040.01.1221.74-15.152.1610.2-0.46-0.0950.065.381.0339.19-2.830.01-2.73474.52
24Q2 (19)4.84-4.72-11.360001.180.0-54.260003.084.0527.270.17-32.0-5.563.484.512.9929.79-1.4-0.071.577.5363.540000.959400.000.3811.7690.03.610.289.060.6813.3313.330.3540.040.00.92-48.02-1.081.96-25.199.5-0.1821.7447.060.74-51.9525.420.0146.42455.29
24Q1 (18)5.08-9.2914.410001.18-53.17-59.170002.9613.4127.590.2566.67108.333.3314.0413.6530.227.4216.131.4612.3146.00000.01000.3461.954.553.67.1410.430.60.025.00.250.0-32.431.7720.417.932.6212.455.22-0.2334.294.171.5437.510.00.00315.470
23Q4 (17)5.69.3812.220002.52-1.56135.510002.61-13.86-3.330.15-61.54-28.572.92-13.86-3.6328.13-13.127.971.317.1213.0400000-100.00.2116.67-4.553.361.23.070.60.025.00.250.0-32.431.4711.36-2.652.337.37-1.69-0.35-34.62-40.01.125.66-11.110.00-2.910
23Q3 (16)5.12-6.23-4.660002.56-0.78141.510003.0325.214.840.39116.67-2.53.3910.06-1.1732.388.595.541.1115.622.7800000-100.00.18-10.0-14.293.320.32.470.60.025.00.250.0-32.431.3241.941.542.1721.230.46-0.2623.53-52.941.0679.66-6.190.00-5.990
23Q2 (15)5.4622.9720.00002.58-10.7300002.424.31-27.760.1850.0-43.753.085.12-24.5129.8214.58-20.20.96-4.0-12.7300000-100.00.2-9.09-9.093.311.532.160.625.025.00.25-32.43-32.430.93-43.293.331.79-28.112.29-0.34-41.67-36.00.59-57.86-9.230.0000
23Q1 (14)4.44-11.023.740002.89170.0900002.32-14.07-13.750.12-42.86-58.622.93-3.3-6.3926.02-0.12-12.541.0-13.04-18.030000-100.0-100.00.220.0-8.333.260.00.620.480.09.090.370.012.121.648.6164.02.495.0640.68-0.244.0-20.01.411.1175.00.0000
22Q4 (13)4.99-7.0889.0200-100.01.070.942040.00002.7-6.5720.00.21-47.5425.03.03-11.6615.6526.05-15.08-2.351.156.486.480001.81-5.73-2.690.224.7657.143.260.626.540.480.09.090.370.012.121.5116.15109.722.379.7259.06-0.25-47.0632.431.2611.5260.00.0000
22Q3 (12)5.3718.02118.2900-100.01.0602020.00002.89-13.739.890.425.0233.333.43-15.939.9430.68-17.89-7.671.08-1.8222.730001.92-35.352.130.21-4.5561.543.240.05.880.480.09.090.370.012.121.344.4491.182.1623.4348.97-0.1732.057.51.1373.85303.570.0000
22Q2 (11)4.556.3188.0200000-100.00003.3524.5413.560.3210.3439.134.0830.3530.7737.3625.583.231.1-9.8430.950002.970.3457.140.22-8.3357.143.240.05.880.489.0911.630.3712.1232.140.9-10.016.881.75-1.1318.24-0.25-25.037.50.65-18.7575.680.0000
22Q1 (10)4.2862.1273.980-100.000-100.0-100.00002.6919.5635.180.29625.02800.03.1319.4739.1129.7511.526.051.2212.9638.640002.9659.1455.790.2471.4360.03.245.886.230.440.02.330.330.017.861.038.8985.191.7718.7941.6-0.245.9544.440.8128.57344.440.0000
21Q4 (9)2.647.32-5.710.05-50.000.050.000002.25-14.4523.630.04-66.67166.672.62-16.0330.3526.68-19.70.081.0822.7335.00001.86-1.0678.850.147.69-6.673.060.00.330.440.02.330.330.017.860.725.8835.851.492.7620.16-0.377.5-12.120.3525.075.00.0000
21Q3 (8)2.461.65-21.90.10-68.750.050.000002.63-10.8541.40.12-47.83700.03.120.056.033.23-8.225.930.884.7617.330001.88-0.5380.770.13-7.1444.443.060.00.330.442.332.330.3317.8617.860.68-11.6913.331.45-2.0310.69-0.40.02.440.28-24.3247.370.0000
21Q2 (7)2.42-1.63-1.2200-100.00.050.000002.9548.2425.530.232200.0-14.813.1238.6734.4836.1929.0100.84-4.5516.670001.89-0.5300.14-6.6740.03.060.330.330.430.00.00.280.00.00.7742.5926.231.4818.412.12-0.4-11.1116.670.37105.56184.620.0000
21Q1 (6)2.46-12.149.3300-100.00.05000001.999.3431.790.01116.67116.672.2511.9417.828.055.2400.8810.03.530001.982.6900.150.036.363.050.00.00.430.00.00.280.00.00.541.8954.291.250.8117.92-0.36-9.0916.280.18-10.0325.00.0000
20Q4 (5)2.8-11.1135.270-100.000000001.82-2.15-2.15-0.06-200.002.010.5-4.7426.661.0300.86.673.90001.040.000.1566.6725.03.050.00.00.430.00.00.280.00.00.53-11.6732.51.24-5.3411.71-0.3319.5115.380.25.261900.00.0000
20Q3 (4)3.1528.570.00.32-13.510.0000.0000.01.86-20.850.0-0.02-107.410.02.0-13.790.026.3900.00.754.170.0000.01.0400.00.09-10.00.03.050.00.00.430.00.00.280.00.00.6-1.640.01.31-0.760.0-0.4114.580.00.1946.150.00.0000.0

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