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)1.6257.280.500.010005.171.970.28-47.170.75-14.7714.51-16.4200000.3400.01-75.01.455.840.2426.32000.56-24.320.81-12.9000.56-24.320.000
2022 (9)1.03-7.210000005.0715.230.53-19.70.8810.017.36-4.540000000.0433.331.375.380.1958.33000.7412.120.9319.23000.7412.120.000
2021 (8)1.1113.27000.2122.22004.451.720.6653.490.881.8218.1819.8300000.02-85.710.03-25.01.3160.00.1250.0000.6653.490.7852.94000.6653.490.000
2020 (7)0.9848.48000.090002.933.030.43437.50.440.015.17-24.8300000.1400.0433.330.50.00.080.0000.43975.00.51325.0000.43975.00.000
2019 (6)0.6624.530.11-56.000002.1811.790.08-68.00.44-4.3520.18-14.440000000.03200.00.542.860.0860.0000.04-81.820.12-55.56000.04-81.820.000
2018 (5)0.53165.00.2566.6700001.9500.2500.46-6.1223.5900000000.0100.350.00.0525.0000.22175.00.27125.0000.22175.00.000
2017 (4)0.200.150000000000.4900.000000000000.3500.040000.0800.120000.0800.000
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)1.62170.057.280.5000.01000001.6535.2513.010.03-57.14-75.00.75-10.71-14.7714.48-13.99-16.420000000.34000.01-50.0-75.01.45-1.365.840.240.026.320000.565.66-24.320.813.85-12.90100.000.567.69-24.320.0000
23Q3 (19)0.627.66-26.830000000001.227.021.670.07-50.0-41.670.8464.7178.7216.8364.0580.870000000000.02-33.33-60.01.472.0812.210.240.026.320000.5312.77-13.110.789.86-2.5-0.010.000.5213.04-14.750.0000
23Q2 (18)0.47-52.04-49.460000000001.14-2.56-13.640.14180.0-22.220.51-37.04-21.5410.26-34.76-23.280000000000.030.0-50.01.440.010.770.2426.3226.320000.4723.68-4.080.7124.564.41-0.01000.4621.05-6.120.0000
23Q1 (17)0.98-4.851.0300000-100.00001.17-19.866.360.05-58.33-54.550.81-7.95-2.4115.73-9.214.410000000000.03-25.0-57.141.445.1110.770.190.058.330000.38-48.65-50.650.57-38.71-35.960000.38-48.65-50.650.0000
22Q4 (16)1.0325.61-7.2100000-100.00001.4621.672.10.120.0-60.00.8887.2310.017.3286.13-4.5100000000-100.00.04-20.033.331.374.585.380.190.058.330000.7421.3112.120.9316.2519.230000.7421.3112.120.0000
22Q3 (15)0.82-11.83-37.400-100.000-100.00001.2-9.0918.810.12-33.3333.330.47-27.69-30.889.31-30.41-39.3700000000-100.00.05-16.6766.671.310.770.770.190.058.330000.6124.4969.440.817.6566.670000.6124.4969.440.0000
22Q2 (14)0.93-4.12-8.820000-100.0-100.00001.3220.0-32.990.1863.64-33.330.65-21.6918.1813.37-11.21-16.8400000000-100.00.06-14.2950.01.30.08.330.1958.3358.330000.49-36.3681.480.68-23.670.00000.49-36.3681.480.0000
22Q1 (13)0.97-12.6100000.18-10.000001.1-23.0800.11-63.3300.833.75015.06-16.9600000000-100.000.07133.3301.30.000.120.000000.7716.6700.8914.100000.7716.6700.0000
21Q4 (12)1.11-15.2713.270-100.000.242.86122.220001.4341.58-1.380.3233.3366.670.817.6581.8218.1418.1819.560000000.02-71.43-85.710.030.0-25.01.30.0160.00.120.050.00000.6683.3353.490.7862.552.940000.6683.3353.490.0000
21Q3 (11)1.3128.4300.2000.14-17.6500001.01-48.7300.09-66.6700.6823.64015.35-4.5500000000.07-66.6700.03-25.001.38.3300.120.000000.3633.3300.4820.000000.3633.3300.0000
21Q2 (10)1.02072.880000.170112.50001.97035.860.2708.00.55048.6516.080-36.980000000.21023.530.0400.01.20140.00.12050.00000.2708.00.4021.210000.2708.00.0000

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