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)11.0132.331.00000015.493.43.978.770.07-30.00.45-32.3003.120.32000.07250.01.842.791.2744.32003.261.564.5310.760.403.6614.020.010
2022 (9)8.32-11.2100000014.986.473.6515.140.1-16.670.67-21.73003.110000.02-33.331.7920.950.8860.0003.2143.954.0946.59003.2143.950.000
2021 (8)9.3752.3600000014.0737.813.1774.180.1200.8500000000.03-25.01.4814.730.5583.33002.2384.32.7984.77002.2384.30.000
2020 (7)6.15404.11.515.38000010.2120.971.8234.81000.0000000000.04-20.01.290.00.3275.0001.21-15.381.510.0001.21-15.380.000
2019 (6)1.227.021.385.7100008.4448.851.3590.140.221000.02.61638.980000000.05150.01.29239.470.08700.0001.43101.411.51109.72001.43101.410.000
2018 (5)1.14-77.910.7-12.500005.6746.890.71255.00.02100.00.3536.160000000.020.00.3826.670.010000.71545.450.72554.55000.71545.450.000
2017 (4)5.1696.20.8000003.86333.710.200.010.00.26-76.940000000.02100.00.30.000000.1100.110000.1100.000
2016 (3)2.6300000000.890-0.0900.0101.1200000000.0100.300000-0.090-0.09000-0.0900.000
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)11.0121.6632.331.00.000000004.033.87-1.471.085.88-0.920.07600.0-30.00.45602.71-32.350003.122.970.320000.0775.0250.01.840.02.791.2717.5944.320003.26-19.311.564.53-11.5210.760.411.1103.66-16.8214.020.011.950
23Q3 (19)9.05-17.58-0.981.000.00000003.883.193.471.027.378.510.01000.06000003.031.68-0.660000.040.033.331.840.02.791.080.050.00004.0433.7727.045.1224.8831.280.3612.504.431.7438.360.0100
23Q2 (18)10.9814.9715.4600-100.00000003.76-1.575.320.953.267.950-100.0-100.00.00-100.0-100.00002.98-5.4-1.650000.04100.033.331.840.02.791.0822.7350.00003.0233.0434.824.130.1638.510.32300.003.3442.1349.110.0000
23Q1 (17)9.5514.78-63.950000000003.82-6.67.30.92-15.622.670.01-90.0-91.670.07-90.17-92.050003.151.2900000.020.0-33.331.842.797.60.880.060.00002.27-29.2840.123.15-22.9845.160.08002.35-26.7945.060.0000
22Q4 (16)8.32-8.97-11.210-100.000000004.099.0711.441.0915.9643.420.10-16.670.670-21.680003.111.9700000.02-33.33-33.331.790.020.950.8822.2260.00003.210.9443.954.094.8746.590003.210.9443.950.0000
22Q3 (15)9.14-3.8964.681.00.0400.00000003.755.04-0.530.946.825.620-100.000.00-100.000003.050.6600000.030.00.01.790.020.950.720.080.00003.1841.9615.643.931.7623.810003.1841.9615.640.0000
22Q2 (14)9.51-64.160.11.00100.00000003.570.281.130.8817.333.530.01-91.670.00.07-91.69-16.680003.03000000.030.0-25.01.794.6838.760.7230.91140.00002.2438.274.192.9636.4120.330002.2438.274.190.0000
22Q1 (13)26.49182.71354.3700-100.00000003.56-3.014.840.75-1.3210.290.120.01100.00.83-3.17810.120000000000.030.0-25.01.7115.5432.560.550.083.330001.62-27.3523.662.17-22.2234.780001.62-27.3523.660.0000
21Q4 (12)9.3768.8352.360-100.0-100.00000003.67-2.6531.070.76-14.6158.330.12000.85000000000000.030.0-25.01.480.014.730.5537.583.330002.23-18.9184.32.79-11.4384.770002.23-18.9184.30.0000
21Q3 (11)5.55-6.5764.690.2-60.0-84.620000003.776.839.110.894.7185.420-100.0-100.00.00-100.0-100.00000000000.03-25.0-25.01.4814.7314.730.433.3381.820002.7527.9185.813.1528.0586.390002.7527.9185.810.0000
21Q2 (10)5.941.8931.420.50.0-61.540000003.5313.8746.470.8525.084.780.010.0-85.710.08-9.23-97.160000000000.040.0-20.01.290.00.00.30.036.360002.1564.12117.172.4652.8103.310002.1564.12117.170.0000
21Q1 (9)5.83-5.200.5-66.6700000003.110.7100.6841.6700.01000.09000000000000.040.001.290.000.30.000001.318.2601.616.6200001.318.2600.0000
20Q4 (8)6.1582.4901.515.3800000002.83.3200.480.000-100.000.00-100.000000000000.040.001.290.000.336.3600001.21-18.2401.51-10.6500001.21-18.2400.0000
20Q3 (7)3.37-25.4401.30.000000002.7112.4500.484.3500.01-85.7100.20-93.2800000000000.04-20.001.290.000.220.000001.4849.4901.6939.6700001.4849.4900.0000
20Q2 (6)4.52001.3000000002.41000.46000.07002.90000000000000.05001.29000.22000000.99001.21000000.99000.0000

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