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)1.25-4.580.5150.00.130.0003.251.250.25-13.790.41-4.6512.62-5.820.249.09002.01131.030.010.02.615.24000.7-10.260.6115.091.310.0-0.760-0.1500.000
2022 (9)1.3133.670.2122.220.130.0003.2119.330.2961.110.4310.2613.40-7.60.22-18.52000.87-13.860.010.02.482.9000.7816.420.538.161.3112.93-0.70-0.1700.000
2021 (8)0.98-6.670.09-50.00.13-13.33002.69-4.950.18-14.290.39-18.7514.50-14.520.27-3.57001.01-11.40.010.02.414.78000.679.840.49-15.521.16-2.52-0.780-0.2900.000
2020 (7)1.05-4.550.1828.570.15-34.78002.83-14.50.21-32.260.4826.3216.9647.740.28-12.5001.14-11.630.010.02.34.07000.613.390.58-4.921.19-0.83-0.670-0.0900.000
2019 (6)1.115.790.147.690.23-14.81003.310.910.31-29.550.38-19.1511.48-19.880.32-15.79001.29-12.240.010.02.215.24000.59-1.670.610.01.2-0.83-0.610000.000
2018 (5)0.95-3.060.130.00.27-6.9003.2817.140.4457.140.479.314.33-6.690.3822.58001.47-15.520.010.02.15.0000.6-4.760.6179.411.2124.74-0.5900.0200.000
2017 (4)0.9816.670.13-40.910.290.0002.822.270.2800.4330.315.366.570.3124.0001.74-21.270.010.02.03.09000.6321.150.3425.930.9721.25-0.60-0.2600.000
2016 (3)0.8413.510.2257.140.2961.11002.29-19.08-0.0600.33-26.6714.41-9.370.25-16.67002.21-15.330.01-94.121.942.65000.52160.00.27-66.670.8-20.79-0.630-0.3600.000
2015 (2)0.74-8.640.140.00.1880.0002.83-8.410.258.70.457.1415.9016.990.30.0002.6120.830.17-10.531.893.28000.20.00.8114.081.0112.22-0.5200.29-43.140.000
2014 (1)0.8135.00.14-41.670.142.86003.09-7.760.23-28.120.42-23.6413.59-17.210.33.45002.1650.00.19-5.01.832.81000.2100.00.710.00.99.76-0.200.510.00.000
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
24Q2 (20)3.1-6.06140.310.2-60.00.00.130.00.00000.925.751.10.0912.5-10.00.557.845.7716.137.532.670.230.04.550001.95-1.52143.750.010.00.04.054.9255.170000.768.578.570.37-46.38-22.921.13-18.71-4.24-0.722.75.26-0.35-600.0-25.00.0000
24Q1 (19)3.3164.0170.490.50.0150.00.130.00.00000.8710.1319.180.0860.0300.00.5124.3910.8715.0019.274.350.23-4.17-8.00001.98-1.49135.710.010.00.03.8647.8955.650000.70.0-10.260.6913.1127.781.396.114.51-0.742.63-4.23-0.0566.6770.590.0000
23Q4 (18)1.25-3.85-4.580.50.0150.00.130.00.00000.79-4.82-4.820.05-37.5-37.50.41-24.07-4.6512.58-23.14-5.820.24-4.09.090002.01-1.95131.030.010.00.02.610.05.240000.70.0-10.260.618.9315.091.313.970.0-0.76-7.04-8.57-0.150.011.760.0000
23Q3 (17)1.30.7811.110.5150.0900.00.130.00.00000.83-8.79-1.190.08-20.00.00.543.8512.516.364.167.050.2513.648.70002.05156.25127.780.010.00.02.610.05.240000.70.0-10.260.5616.6724.441.266.782.44-0.716.580.0-0.1546.4342.310.0000
23Q2 (16)1.295.7417.270.20.0122.220.130.00.00000.9124.6613.750.1400.066.670.5213.0418.1815.719.29-2.530.22-12.0-24.140000.8-4.76-13.980.010.00.02.615.245.240000.7-10.26-10.260.48-11.1133.331.18-11.283.51-0.76-7.04-1.33-0.28-64.7128.210.0000
23Q1 (15)1.22-6.8714.020.20.042.860.130.00.00000.73-12.05-2.670.02-75.0-66.670.466.9815.014.377.65-6.20.2513.64-7.410000.84-3.45-13.40.010.00.02.480.02.90000.780.016.420.541.89-1.821.331.539.02-0.71-1.434.05-0.170.010.530.0000
22Q4 (14)1.3111.9733.670.2300.0122.220.130.00.00000.83-1.1910.670.080.014.290.43-10.4210.2613.35-12.64-7.550.22-4.35-18.520000.87-3.33-13.860.010.00.02.480.02.90000.780.016.420.5317.788.161.316.512.93-0.71.4110.26-0.1734.6241.380.0000
22Q3 (13)1.176.368.330.05-44.44-61.540.130.0-7.140000.845.095.350.0833.33900.00.489.0941.1815.29-5.1523.640.23-20.69-8.00000.9-3.23-13.460.010.00.02.480.02.90000.780.016.420.4525.07.141.237.8912.84-0.715.338.97-0.2633.3327.780.0000
22Q2 (12)1.12.8-9.840.09-35.71-30.770.130.0-7.140000.86.6717.650.060.0100.00.4410.051.7216.125.1672.290.297.4126.090000.93-4.12-13.890.010.00.02.482.97.830000.7816.4227.870.36-34.55-47.831.14-6.56-12.31-0.75-1.351.32-0.39-105.26-457.140.0000
22Q1 (11)1.079.18-7.760.1455.567.690.130.0-13.330000.750.0-10.710.06-14.29-33.330.42.56-6.9815.336.16.920.270.08.00000.97-3.96-12.610.010.00.02.410.04.780000.670.09.840.5512.24-17.911.225.17-4.69-0.745.13-1.37-0.1934.48-216.670.0000
21Q4 (10)0.98-9.26-6.670.09-30.77-50.00.13-7.14-13.330000.7574.42-6.250.07800.0-12.50.3914.71-18.7514.4416.83-15.140.278.0-3.570001.01-2.88-11.40.010.00.02.410.04.780000.670.09.840.4916.67-15.521.166.42-2.52-0.780.0-16.42-0.2919.44-222.220.0000
21Q3 (9)1.08-11.481.890.130.0-27.780.140.0-6.670000.43-36.76-44.87-0.01-133.33-112.50.3417.24-20.9312.3632.16-18.630.258.7-13.790001.04-3.7-11.860.010.00.02.414.784.780000.679.849.840.42-39.13-16.01.09-16.15-1.8-0.78-2.63-13.04-0.36-414.29-89.470.0000
21Q2 (8)1.225.1720.790.130.0-18.750.14-6.67-12.50000.68-19.0517.240.03-66.6750.00.29-32.56-9.389.35-34.73-15.510.23-8.0-25.810001.08-2.7-11.480.010.00.02.30.00.00000.610.00.00.692.9964.291.31.5626.21-0.76-4.11-7.04-0.07-16.6775.860.0000
21Q1 (7)1.1610.4817.170.13-27.78-7.140.150.0-21.050000.845.027.270.0912.5125.00.43-10.4222.8614.33-15.7900.25-10.71-26.470001.11-2.63-11.90.010.00.02.30.04.070000.610.03.390.6715.524.691.287.564.07-0.73-8.96-5.8-0.0633.33-20.00.0000
20Q4 (6)1.05-0.94-4.550.180.028.570.150.0-34.780000.82.56-1.230.080.060.00.4811.6326.3217.0212.0200.28-3.45-12.50001.14-3.39-11.630.010.00.02.30.04.070000.610.03.390.5816.0-4.921.197.21-0.83-0.672.9-9.84-0.0952.6300.0000
20Q3 (5)1.064.950.00.1812.5-10.00.15-6.25-42.310000.7834.48-7.140.08300.00.00.4334.38-4.4415.1937.2200.29-6.45-9.380001.18-3.28-11.280.010.00.02.30.04.070000.610.03.390.519.05-10.711.117.77-3.48-0.692.82-16.95-0.1934.48-533.330.0000
20Q2 (4)1.012.020.00.1614.290.00.16-15.790.0000.00.58-12.120.00.02-50.00.00.32-8.570.011.0700.00.31-8.820.0000.01.22-3.170.00.010.00.02.34.070.0000.00.613.390.00.42-34.380.01.03-16.260.0-0.71-2.90.0-0.29-480.00.00.0000.0

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