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)0.99110.640.3500.320.0005.17-14.260.13-73.471.3312.7125.7331.460.04-20.0001.05-23.360.020.02.7510.00.3815.15000.68-38.181.06-25.87000.68-37.610.000
2022 (9)0.47-7.84000.3245.45006.03-6.070.49-46.151.18-20.8119.57-15.680.05-28.57001.3711.380.02-33.332.50.00.3337.5001.1-21.431.43-12.8-0.0101.09-22.140.000
2021 (8)0.5164.520.4400.220.0006.4242.350.9175.01.4930.723.21-8.180.07-36.36001.23-15.170.03-25.02.54.170.2426.32001.447.371.6445.13001.445.830.000
2020 (7)0.3124.0000.22-21.43004.514.40.52116.671.1418.7525.2813.750.1137.5001.45-11.040.04300.02.40.00.1918.75000.9537.681.1332.940.0100.9639.130.000
2019 (6)0.25-24.240.32-8.570.280.0004.32-33.440.24-56.360.96-28.8922.226.830.08-50.0001.63-14.660.010.02.40.00.1645.45000.69-21.590.85-14.14000.69-21.590.000
2018 (5)0.3300.3500.280006.4900.5501.35020.8000.160001.9100.0102.400.110000.8800.990000.8800.000
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
23Q4 (20)0.99-1.98110.640.35-22.2200.320.00.00001.4323.285.930.09400.050.01.3318.7512.7125.7316.9131.460.040.0-20.00001.05-7.08-23.360.020.00.02.750.010.00.380.015.150000.6813.33-38.181.068.16-25.870100.0100.00.6815.25-37.610.0000
23Q3 (19)1.01-5.6180.360.45012.50.320.00.00001.16-7.2-27.04-0.030-130.01.125.66-11.8122.0014.5910.020.04-20.00.00001.13-6.61-22.070.020.0-33.332.750.010.00.380.015.150000.6-4.76-42.310.98-2.97-28.47-0.01000.59-6.35-43.270.0000
23Q2 (18)1.0798.1562.120-100.000.320.00.00001.25-6.02-23.310-100.0-100.01.06-9.4-17.1919.20-3.16-2.790.05-16.670.00001.21-6.2-20.390.020.0-33.332.7510.010.00.3815.1515.150000.63-46.61-32.981.01-33.11-20.470000.63-46.61-32.980.0000
23Q1 (17)0.5414.890.00.20-54.550.320.045.450001.33-1.48-8.90.0833.33-38.461.17-0.852.6319.831.34-15.630.0620.00.00001.29-5.849.320.020.0-33.332.50.00.00.330.037.50001.187.27-22.881.515.59-14.690100.0-100.01.188.26-23.380.0000
22Q4 (16)0.47-16.07-7.840-100.0-100.00.320.045.450001.35-15.09-19.160.06-40.0-72.731.18-7.09-20.8119.57-2.16-55.480.0525.0-28.570001.37-5.5211.380.02-33.33-33.332.50.00.00.330.037.50001.15.77-21.431.434.38-12.8-0.01001.094.81-22.140.0000
22Q3 (15)0.56-15.15-3.450.40100.00.320.045.450001.59-2.45-7.560.1-50.0-58.331.27-0.78-12.4120.001.25-76.280.04-20.0100.00001.45-4.6112.40.030.00.02.50.00.00.330.037.50001.0410.64-12.611.377.87-4.20001.0410.64-12.610.0000
22Q2 (14)0.6622.2200-100.000.3245.4500001.6311.6400.253.8501.2812.28019.75-15.9600.05-16.6700001.5228.8100.030.002.50.000.3337.500000.94-38.5601.27-28.2500-100.000.94-38.9600.0000
22Q1 (13)0.545.8800.440.000.220.000001.46-12.5700.13-40.9101.14-23.49023.51-46.5200.06-14.2900001.18-4.0700.030.002.50.000.240.000001.539.2901.777.9300.01001.5410.000.0000
21Q4 (12)0.51-12.0700.44120.000.220.000001.67-2.9100.22-8.3301.492.76043.95-47.8600.07250.000001.23-4.6500.030.002.50.000.240.000001.417.6501.6414.6900001.417.6500.0000
21Q3 (11)0.58000.2000.22000001.72000.24001.450084.30000.02000001.29000.03002.5000.24000001.19001.43000001.19000.0000

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