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)899.3486.09684.734790.9337.24-21.19009506.63163.68511.18124.44768.88104.228.09-22.551362.5758.050.84-40.85279.8427.182.2931.6118.580.079.9139.800750.9987.61830.9181.6426.97-24.92777.9678.350.000
2024 (4)483.2928.8914.0264.5847.2589.0003605.4149.04227.7689.11376.49263.310.44143.75862.11185.671.42-10.69220.04160.621.7431.8218.586.2957.1626.6800400.2955.01457.4650.835.92174.2436.2160.770.000
2023 (3)374.9542.943.84025.00002419.01-17.4120.44-15.03103.63-47.614.28-36.57301.79-16.21.59-20.184.43-10.561.32-4.3517.480.045.1245.7800258.239.82303.3612.1913.110.83271.339.870.000
2022 (2)262.3215.70000002928.7652.04141.7563.91197.8150.246.75-1.18360.12-20.651.99-20.494.40.041.3839.3917.480.030.9538.794.3181.09235.1459.23270.456.8911.820246.9672.270.000
2021 (1)226.73-2.14212.66296.7500001926.263.0586.480.44131.6661.216.8456.44453.83128.882.5094.3689.020.9952.3117.480.022.362.772.380147.6715.22172.3521.49-4.310143.3613.980.000
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)709.96-21.0650.72721.925.43149.022.24-40.28-64.270002765.08-5.4562.03141.142.3344.12918.0319.426.098.697.44-44.922291.6668.1984.70-100.0-100.0282.811.0637.471.88-17.924.518.580.00.079.910.039.8000892.1418.879.06972.0516.9975.0241.6154.28-7.29933.7520.0371.930.0000
25Q4 (7)899.3471.4586.09684.7390.044790.9337.24-40.17-21.190002924.49.6152.95137.92-10.5195.71768.883.91104.228.09-15.4201362.57-12.8958.050.84-12.5-40.85279.841.327.182.298.5331.6118.580.00.079.910.039.8000750.9922.4587.61830.9119.8781.6426.971744.51-24.92777.9627.1978.350.0000
25Q3 (6)524.54-12.5610.57360.3-5.891750.5462.24-0.0231.720002668.2420.87172.78154.1127.13143.54739.94-2.575.179.56-23.7901564.2423.41122.350.96-8.57-17.95276.2633.8513.052.117.1123.3918.580.00.079.910.039.8000613.2933.5685.82693.228.5979.02-1.6491.05-106.97611.6538.7472.980.0000
25Q2 (5)599.8627.35133.25382.8432.05577.2362.250.0149.00002207.4429.35184.9121.2223.78158.24758.894.23307.7412.55-20.4601267.522.1681.891.05-17.97-19.23206.40.33144.41.9730.4615.218.580.06.2979.9139.839.8000459.18-7.8472.13539.09-2.9366.42-18.32-140.82-157.5440.86-18.8347.630.0000
25Q1 (4)471.05-2.530.0289.931970.930.062.2531.750.0000.01706.5547.610.097.9338.970.0728.0993.390.015.7700.01240.7543.920.01.28-9.860.0205.72-6.510.01.51-13.220.018.580.00.057.160.00.0000.0498.2324.470.0555.3921.410.044.8824.940.0543.1124.510.00.0000.0

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