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)3.5640.713.52-6.6300008.08-14.860.85-30.330.893.4911.0121.551.515.59000.010.03.04-2.563.360.00.8518.060.31-18.421.583.952.744.18-0.1401.4419.010.000
2022 (9)2.5314.483.772.170.010009.49-4.331.2243.530.86-2.279.062.161.4336.19000.0103.12-2.83.360.00.7212.50.385.561.5255.12.6332.83-0.3101.21101.670.000
2021 (8)2.2130.03.69301.0900009.9295.280.8580.850.88340.08.87125.321.0538.1600003.2103.360.00.648.470.3612.50.9878.181.9834.69-0.3800.6215.790.000
2020 (7)1.7117.950.92-42.140.360005.0823.90.4767.860.233.333.947.610.76-28.97000.140003.360.00.595.360.32-23.810.5596.431.4715.75-0.3600.1900.000
2019 (6)0.78-58.291.5910.4200004.1-16.160.28-20.00.15-6.253.6611.811.079.180000003.360.00.565.660.4261.540.28-20.01.2711.4-0.320-0.0400.000
2018 (5)1.87-25.791.44-0.6900004.8910.380.3529.630.16-15.793.27-23.710.980.00000003.360.00.536.00.2600.3520.691.1442.5-0.420-0.0700.000
2017 (4)2.52-11.271.457.4100004.43-0.890.2700.1911.764.2912.770.98-5.770000003.360.00.50.0000.2900.821.21-0.2600.0300.000
2016 (3)2.844.411.350.000004.47-14.53-0.2200.17-10.533.804.691.04-23.530.04-20.000003.360.00.52.040.2150.0-0.0500.66-37.140.030-0.0200.000
2015 (2)2.7281.331.350.000005.23-14.40.13-38.10.19-5.03.6310.981.36-28.040.05000003.360.00.494.260.14-53.330.420.01.05-11.02-0.2100.21-25.00.000
2014 (1)1.5-11.241.35-10.000006.11-16.530.21-46.150.2-31.033.27-17.381.89-25.590000003.360.00.479.30.3-18.920.42-4.551.18-4.84-0.1400.28100.00.000
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
24Q3 (20)1.45-30.29-43.82.01-0.99-44.480000001.9514.04-13.330.1713.33-48.480.7235.85-18.189.6941.33-10.691.67-1.76-2.910000.010.00.02.98-0.67-2.613.360.00.00.930.09.410.140.0-54.841.558.3911.512.624.83.150.05-61.54133.331.62.5629.030.0000
24Q2 (19)2.0813.66-0.482.037.98-35.960000001.7117.120.00.15-16.6715.380.5323.2639.476.8623.2657.161.7-2.32.410000.010.00.03.0-0.66-2.63.360.00.00.939.419.410.14-54.84-54.841.43-18.7534.912.5-14.3812.610.1385.71154.171.56-14.7590.240.0000
24Q1 (18)1.83-48.6-50.541.88-46.59-50.40000001.46-36.8-19.340.18-10.0-10.00.43-51.69-29.515.56-49.5-12.461.7415.231.160000.010.00.03.02-0.66-2.583.360.00.00.850.018.060.310.0-18.421.7611.392.332.926.573.180.07150.0125.01.8327.0827.080.0000
23Q4 (17)3.5637.9840.713.52-2.76-6.6300-100.00002.312.67-1.280.2-39.39-31.030.891.143.4911.011.5121.551.51-12.215.590000.010.00.03.04-0.65-2.563.360.00.00.850.018.060.310.0-18.421.5813.673.952.747.874.18-0.146.6754.841.4416.1319.010.0000
23Q3 (16)2.5823.440.783.6214.2-9.500-100.00002.2531.58-21.050.33153.85-28.260.88131.58-39.3110.85148.71-27.491.723.6110.970000.010.00.03.06-0.65-2.553.360.00.00.850.018.060.310.0-18.421.3931.1313.012.5414.418.55-0.1537.548.281.2451.2231.910.0000
23Q2 (15)2.09-43.51-17.723.17-16.36-12.9100-100.00001.71-5.52-34.230.13-35.0-51.850.38-37.7-66.674.36-31.34-62.271.66-3.4923.880000.010.00.03.08-0.65-2.533.360.00.00.8518.0618.060.31-18.42-18.421.06-38.3737.662.22-21.5518.72-0.2414.2936.840.82-43.06110.260.0000
23Q1 (14)3.746.2588.783.790.538.60-100.0-100.00001.81-22.656.470.2-31.035.260.61-29.075.176.35-29.880.791.7220.2822.860000.010.0-50.03.1-0.64-2.823.360.00.00.720.012.50.380.05.561.7213.1645.762.837.630.41-0.289.6817.651.4419.0171.430.0000
22Q4 (13)2.53-1.1714.483.77-5.752.170.010.000002.34-17.89-7.870.29-36.9638.10.86-40.69-2.279.06-39.442.161.43-7.7436.190000.010.003.12-0.64-2.83.360.00.00.720.012.50.380.05.561.5223.5855.12.6312.3932.83-0.31-6.918.421.2128.72101.670.0000
22Q3 (12)2.560.799.44.09.895.260.010.000002.859.62-5.630.4670.3748.391.4527.196.6214.9629.42-2.181.5515.6722.050000.010.003.14-0.63-2.793.360.00.00.720.012.50.380.05.561.2359.7459.742.3425.1332.2-0.2923.6829.270.94141.03161.110.0000
22Q2 (11)2.5429.5913.93.644.30.830.010.000002.652.9434.020.2742.11170.01.1496.5558.3311.5683.417.551.34-4.296.350000.01-50.003.16-0.94-2.773.360.00.00.7212.522.030.385.5618.750.77-34.75-12.51.87-13.824.47-0.38-11.76-15.150.39-53.57-29.090.0000
22Q1 (10)1.96-11.31-31.713.49-5.4211.50.010-97.830001.7-33.07-29.750.19-9.52-13.640.58-34.09-50.856.30-28.93-64.581.433.3315.70000.020-83.333.19-0.62-2.453.360.00.00.640.08.470.360.012.51.1820.4151.282.179.628.4-0.3410.53-21.430.8440.068.00.0000
21Q4 (9)2.21-5.5630.03.69-2.89301.0900-100.00002.54-15.8968.210.21-32.2650.00.88-35.29340.08.87-42.01125.321.05-17.3238.1600000-100.03.21-0.6203.360.00.00.640.08.470.360.012.50.9827.2778.181.9811.8634.69-0.387.32-5.560.666.67215.790.0000
21Q3 (8)2.344.93157.143.85.26163.890000003.0255.67108.280.31210.082.351.3688.89655.5615.3055.53294.351.270.7930.930000003.23-0.6203.360.00.00.648.478.470.3612.512.50.77-12.583.331.77-1.1233.08-0.41-24.240.00.36-34.553500.00.0000
21Q2 (7)2.23-22.3116.53.6115.34159.710-100.000001.94-19.8355.20.1-54.5511.110.72-38.98350.09.84-44.7301.264.1329.90000-100.003.25-0.6103.360.00.00.590.00.00.320.00.00.8812.82252.01.795.9254.31-0.33-17.868.330.5510.0600.00.0000
21Q1 (6)2.8768.82192.863.13240.22110.070.4627.7800002.4260.26178.160.2257.14175.01.18490.0972.7317.80352.0701.2159.216.140000.12-14.2903.27003.360.00.00.590.05.360.320.0-23.810.7841.82116.671.6914.9725.19-0.2822.2239.130.5163.16600.00.0000
20Q4 (5)1.786.81117.950.92-36.11-42.140.36000001.514.1441.120.14-17.65133.330.211.1133.333.941.4900.76-21.65-28.970000.14000003.360.00.00.590.05.360.320.0-23.810.5530.9596.431.4710.5315.75-0.3612.2-12.50.191800.0575.00.0000
20Q3 (4)0.91-11.650.01.443.60.0000.0000.01.4516.00.00.1788.890.00.1812.50.03.8800.00.970.00.0000.0000.0000.03.360.00.00.590.00.00.320.00.00.4268.00.01.3314.660.0-0.41-13.890.00.01109.090.00.0000.0

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