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
2022 (10)543.48-20.94369.9389.1500003471.447.97116.08-29.6679.75-10.092.30-16.73231.7314.3112.012.12371.1434.6611.484.1710.41.66246.46.9700341.42-33.17587.82-20.69-48.960292.46-44.620.2022.43
2021 (9)687.39-26.64195.5712.9500003215.178.56165.03-7.2588.721.962.7612.34202.7438.27109.680.42275.61-19.3811.02-4.5110.23-0.78230.346.4800510.85-21.44741.19-14.4717.29212.09528.14-19.470.1714.11
2020 (8)937.0324.97173.15-14.2800002961.6610.87177.9323.9372.731.072.46-8.84146.63-1.25109.22-9.5341.8761.2111.54-4.7910.311.58216.327.6500650.275.39866.595.955.540655.8111.410.15-2.57
2019 (7)749.8321.49201.9986.3500002671.26-1.53143.5730.3971.96-6.162.69-4.7148.4825.27120.6838.78212.068.4912.12-4.6410.15-3.43200.954.4900616.99-5.36817.93-3.12-28.370588.62-6.320.15-10.26
2018 (6)617.2232.07108.39-48.9600002712.650.69110.1132.4676.682.542.831.84118.538.2186.960.83195.46-35.2812.716.6310.51-2.14192.321.1700651.949.9844.267.78-23.630628.316.030.17-3.71
2017 (5)467.35-1.22212.3769.0400002694.19-0.2183.1345.7174.781.32.781.52109.54-4.9686.24-2.02302.03-5.4611.9243.2710.7418.81190.0913.0300593.21-9.59783.3-4.97-0.610592.6-5.10.17-28.89
2016 (4)473.1342.45125.63-51.9100002699.93-9.6557.05-32.2173.82-3.672.736.63115.267.7688.020.31319.47-26.638.32-4.599.04-1.74168.185.1700656.110.64824.291.53-31.640624.47-12.320.24-3.2
2015 (3)332.13-10.38261.23-30.4300002988.45-7.7784.16-33.676.631.632.5610.2106.96-12.6687.75161.24435.4510.368.720.939.23.72159.9116.7900651.926.75811.838.5960.29-47.93712.21-1.960.25-2.45
2014 (2)370.590.71375.48132.0600003240.32-0.65126.754.0775.4-2.872.33-2.24122.47-14.5633.593.07394.59100.678.643.358.876.35136.926.1700610.6818.19747.615.79115.78-9.44726.4612.710.26-2.66
2013 (1)367.9752.62161.8122.900003261.5121.92121.79-8.5577.6314.682.38-5.93143.343.2432.5932.91196.64-31.248.36-0.128.342.71128.9621.3900516.714.62645.6615.91127.8530.35644.5517.430.27-1.63
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)480.180-21.31275.830-12.540000001833.4504.7283.9019.793.9804.452.6403.3179.260-3.73109.790-0.7177.510-57.6411.1301.188.7503.92266.22011.61000305.3301.3571.5505.86-57.990-5.13247.3400.440.210-1.62

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