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5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
2025 (5)403.2187.55244.461122.392.970003369.3727.07121.924.53338.0318.410.03-6.83621.8541.947.851.2994.92-48.422.5430.9366.990.084.6213.134.260.0291.0818.25379.9516.833.88-13.97294.9617.670.0335.23
2024 (4)214.99-7.220.0000002651.4993.8697.89106.39285.5178.2210.77-8.07438.147.697.7541.17184.03106.311.9414.1266.995.3874.86.754.260.0246.1526.0325.2220.594.5181.12250.6626.70.03108.7
2023 (3)231.6642.420000001367.7327.5147.43-27.47160.213.3711.71-11.09296.6436.225.49-3.089.201.731.7863.570.070.0710.424.260.0195.350.7269.683.042.49104.1197.841.340.013871.17
2022 (2)162.66-14.060000001072.64-12.0165.39-50.97141.3130.513.1748.32217.77-18.15.660.89001.29344.8363.570.063.4626.644.260.0194.0-10.81261.73-3.731.22-83.26195.22-13.160.00-23.49
2021 (1)189.2821.610000001219.0544.09133.38204.94108.2837.318.88-4.71265.974.615.61352.422.0-4.760.29-9.3863.570.050.119.514.260.0217.5191.13271.8865.967.29-5.45224.885.010.00-39.09
資產負債表-近8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
26Q1 (8)633.1157.0248.5692.28183.19224.6293.450.5200001050.5717.5859.7952.6877.4369.06239.33-29.2-22.086.36-36.6-42.891316.26111.67124.887.991.78-8.4895.410.52-48.423.0419.6932.7566.990.00.084.620.013.134.260.00.0343.7618.123.96432.6413.8721.45.8851.55-4.55349.6418.5423.340.047.829.51
25Q4 (7)403.21-5.8287.55244.46-18.351122.392.970.520000893.512.2836.1729.69-2.853.23338.0329.9418.410.0320.790621.857.6541.947.85-1.631.2994.920.53-48.422.5411.8930.9366.990.00.084.620.013.134.260.00.0291.0811.2918.25379.958.4216.833.88237.1-13.97294.9614.017.670.0310.9235.23
25Q3 (6)428.112.8531.54299.3966.33147.4392.4900000795.81-22.1812.9730.560.258.59260.14-35.97-20.248.31-37.840577.654.4130.467.98-0.875.5694.42-49.22-48.432.27-5.8114.0766.990.00.084.620.013.134.260.00.0261.5613.2220.45350.449.5518.3-2.8359.46-157.52258.7315.4916.510.036.9534.79
25Q2 (5)416.24-2.37159.79180.0-15.611.230000001022.5855.5338.3330.5-2.122.97406.3132.2933.2513.3619.960553.23-5.4826.318.05-7.7947.71185.950.52106.312.415.2414.2266.990.05.3884.6213.1313.134.260.00.0231.01-16.716.74319.89-10.2415.51-6.98-213.31-211.86224.03-20.979.750.031.2643.69
25Q1 (4)426.3398.30.0213.26966.30.0000.0000.0657.470.20.031.168.340.0307.147.580.011.1400.0585.3133.60.08.7312.650.0184.990.520.02.2918.040.066.990.00.074.80.00.04.260.00.0277.3112.660.0356.389.580.06.1636.590.0283.4713.090.00.0312.570.0

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