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)1.36-39.567.1710.480.2100.00.3507.6-40.44-0.2100.51-66.456.71-43.671.3-80.990.9779.638.4341.680.06-14.297.810.00000-2.690-2.690-0.010-2.700.01-27.49
2022 (9)2.25-10.366.49335.570.1-28.570012.7688.760.69102.941.52204.011.9161.056.8482.890.54-16.925.9520.450.0707.810.00000-2.480-2.48000-2.4800.01-0.29
2021 (8)2.51392.161.49396.670.14-36.36006.76300.00.34580.00.578.577.40-55.363.7459.830.65182.614.943700.0007.810.00000-3.170-3.17000-3.1700.0144.93
2020 (7)0.5100.300.220001.6900.0500.28016.5702.3400.2300.130007.8100000-3.50-3.5000-3.500.010
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)1.36-27.27-39.567.178.9710.480.211.11100.00.35003.24111.76-38.050.040.0-88.890.51466.67-66.456.71615.04-43.711.3-49.02-80.990.9711.4979.638.431.0841.680.060.0-14.297.810.00.0000000-2.691.82-8.47-2.691.82-8.47-0.0100-2.71.46-8.870.01-0.6-27.49
23Q3 (19)1.87-9.6612.656.587.526.650.1838.46100.00001.53-7.27-46.130.04130.77-66.670.09-66.67-91.260.94-62.11-91.212.552.0-72.070.8710.1331.828.3416.4851.640.060.0-14.297.810.00.0000000-2.741.083.86-2.741.083.86000-2.741.083.860.01-30.11-37.13
23Q2 (18)2.0716.29-9.616.12-3.3217.920.1330.044.440001.6539.83-45.36-0.1318.75-168.420.27-12.9-52.632.48-1.96-67.12.5-66.26-69.140.791.2821.547.1615.334.590.06-14.29-14.297.810.00.0000000-2.77-4.926.42-2.77-4.926.42000-2.77-4.926.420.021.96-3.02
23Q1 (17)1.78-20.8911.256.33-2.47120.560.10.011.110001.18-77.44-28.92-0.16-144.44-900.00.31-79.6172.222.53-78.81-14.667.418.3332.80.7844.4420.06.214.3724.70.070.007.810.00.0000000-2.64-6.4516.19-2.64-6.4516.19000-2.64-6.4516.190.012.372.4
22Q4 (16)2.2535.54-10.366.495.19335.570.111.11-28.570005.2384.15145.540.36200.0820.01.5247.57204.011.9211.6961.186.84-25.0882.890.54-18.18-16.925.958.1820.450.070.007.810.00.0000000-2.4812.9821.77-2.4812.9821.77000-2.4812.9821.770.01-13.82-0.29
22Q3 (15)1.66-27.51-50.36.1718.88982.460.090.0-52.630002.84-5.96273.680.12-36.84500.01.0380.711.9610.6741.75-37.09.1312.72166.180.661.543.125.53.3813.640.070.007.810.00.0000000-2.853.728.65-2.853.728.65000-2.853.728.650.027.8216.63
22Q2 (14)2.2943.12-11.925.1980.841976.00.090.0-62.50003.0281.9397.390.19850.0-5.00.57216.67-55.127.53154.34-70.368.145.16289.420.650.01.565.326.839.920.07007.810.00.0000000-2.966.034.52-2.966.034.52000-2.966.034.520.027.66-2.18
22Q1 (13)1.6-36.25-67.152.8792.621813.330.09-35.71-59.090001.66-22.07-29.060.02140.0-90.480.18-64.0-78.822.96-59.97-86.835.5849.2206.590.650.0195.454.980.812.260007.810.00.0000000-3.150.634.26-3.150.634.26000-3.150.634.260.01-0.329.79
21Q4 (12)2.51-24.85392.161.49161.4396.670.14-26.32-36.360002.13180.26166.25-0.05-66.67-183.330.5-45.6578.577.40-56.34-55.363.749.0459.830.651.56182.614.942.073700.00007.810.00.0000000-3.17-1.69.43-3.17-1.69.43000-3.17-1.69.430.010.8144.93
21Q3 (11)3.3428.46307.320.57128.0470.00.19-20.831800.00000.76-50.33130.3-0.03-115.0-250.00.92-27.56206.6716.94-33.3-49.743.4364.9195.690.640.0178.264.840.012000.00007.810.00.0000000-3.12-0.6512.61-3.12-0.6512.61000-3.12-0.6512.610.01-9.5776.84
21Q2 (10)2.6-46.61138.530.2566.67150.00.249.092300.00001.53-34.62393.550.2-4.76600.01.2749.41182.2225.4012.96-68.392.0814.29433.330.64190.912033.334.84-0.629580.00007.810.00.0000000-3.15.7813.41-3.15.7813.41000-3.15.7813.410.0220.8395.15
21Q1 (9)4.87854.91421.880.15-50.050.00.220.000002.34192.5836.00.21250.02000.00.85203.5757.4122.4935.722.441.82-22.22304.440.22-4.3504.873646.1500007.810.00.0000000-3.296.07.32-3.296.07.32000-3.296.07.320.0131.580
20Q4 (8)0.51-37.8121.740.3200.057.890.222100.000000.8142.4200.06200.000.28-6.67-67.0616.57-50.85-56.922.34101.72515.790.230.000.13225.000007.810.00.0000000-3.51.961.69-3.51.961.69000-3.51.961.690.0123.00
20Q3 (7)0.82-24.7700.10.000.010.000000.336.4500.02150.000.3-33.33033.71-58.0501.16197.4400.23666.6700.04-20.000007.810.00000000-3.570.280-3.570.280000-3.570.2800.01-0.20
20Q2 (6)1.09240.62990.00.10.025.00.01000000.3124.0-85.97-0.04-500.0-119.050.45-16.67-67.1580.36266.0700.39-13.33-75.470.03000.05000007.810.00.0000000-3.58-0.85-30.18-3.58-0.85-30.18000-3.58-0.85-30.180.010365.99
20Q1 (5)0.3239.1300.1-47.3700000000.25000.01000.54-36.47021.95-42.9300.4518.4200000000007.810.00000000-3.550.280-3.550.280000-3.550.2800.0000
19Q4 (4)0.2300.00.1900.0000.0000.0000.0000.00.8500.038.4600.00.3800.0000.0000.0000.07.8100.0000.0000.0-3.5600.0-3.5600.0000.0-3.5600.00.0000.0

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