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
2019 (10)10.3547.862.78-32.360.28-46.150047.6445.23.75-9.428.066.3316.92-26.7711.471.58.78-2.980.94-14.550.020.040.20.02.5818.892.26-15.049.632.0514.4419.34-2.7206.8837.330.093.73
2018 (9)7.01.454.11-11.040.5200032.818.974.1476.927.5874.6523.1060.2811.325.289.0516.931.100.020.040.20.02.1711.862.6666.257.2742.5512.140.21-2.2605.01105.330.0968.34
2017 (8)6.914.244.62-18.23000030.11-30.732.3404.34-21.5214.4113.39.02-7.877.7463.29000.02-33.3340.20.01.940.01.60.05.1106.488.6343.83-2.6602.4414.020.05-6.52
2016 (7)6.040.55.65-25.360.15-54.550043.47-30.57-2.7805.53-12.2212.7226.439.79-34.214.7426.06000.03-25.040.20.01.9410.861.60.02.47-50.896.0-28.4-0.3302.14-62.720.05-2.13
2015 (6)6.01-24.787.5716.10.33-85.530062.61-7.441.83815.06.3-20.5510.06-14.1714.88-13.743.76-19.314.56-21.650.04-20.040.20.01.751.161.60.05.0333.788.3818.190.715.975.7429.570.06-7.44
2014 (5)7.99-24.626.52-23.652.282.240067.642.810.217.657.9318.1811.7214.9517.25-8.634.661.085.82-38.150.05-16.6740.20.01.730.581.60.03.765.927.093.350.6704.4333.840.066.94
2013 (4)10.608.5402.2300065.7900.1706.71010.20018.8804.6109.4100.06040.201.7201.603.5506.860-0.2403.3100.060
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
20Q1 (20)11.5711.7998.82.925.04-31.130.26-7.14-31.580000-100.0-100.00-100.0-100.07.75-3.850.9120.8122.95-1.4711.974.36-9.399.538.545.420.85-9.57-27.350.020.00.040.20.00.02.580.018.892.260.0-15.049.923.3320.6814.762.2213.19-2.82-3.68-32.397.13.216.580.092.434.82
19Q4 (19)10.3531.8547.862.78-21.91-32.360.28-3.45-46.1500013.35.1430.911.15.77587.58.06-4.956.3316.92-11.22-26.7511.470.091.58.78-4.46-2.980.94-12.96-14.550.020.00.040.20.00.02.580.018.892.260.0-15.049.612.9432.0514.448.2519.34-2.72-41.67-20.356.884.5637.330.09-0.243.73
19Q3 (18)7.8521.716.663.56-12.96-26.450.29-19.44-25.6400012.6511.9549.881.0455.2231.658.48-0.5910.9919.06-9.99-23.8111.46-12.326.319.190.220.771.08-0.92-33.330.020.00.040.20.00.02.580.018.892.260.0-15.048.513.9419.0513.348.3711.54-1.926.820.06.5821.8538.820.092.046.94
19Q2 (17)6.4510.82-27.694.09-3.5459.770.36-5.26000011.38.8652.910.67-28.72-43.228.5311.0766.621.180.2922.8813.07-1.0643.159.171.444.21.09-6.8400.020.00.040.20.00.02.5818.8918.892.26-15.04-15.047.46-9.2517.4812.31-5.610.11-2.063.295.945.4-11.3329.810.090.5379.03
19Q1 (16)5.82-16.86-17.334.243.1690.990.38-26.92000010.382.1752.20.94487.5-53.237.681.3284.1721.12-8.648.7813.2116.948.269.04-0.1116.341.176.3600.020.00.040.20.00.02.170.011.862.660.066.258.2213.0715.6113.047.7722.44-2.135.7529.936.0921.5649.630.091.3776.88
18Q4 (15)7.0-4.8904.11-15.0800.5233.33000010.1620.3828.770.16-79.75-80.497.58-0.79023.10-7.65011.34.8209.05-0.7701.1-32.100.020.0040.20.00.02.170.002.660.007.271.82012.11.1740.21-2.265.8305.015.700.092.8568.34
18Q3 (14)7.36-17.4904.8489.0600.39000008.4414.2110.910.79-33.0527.427.6449.22025.0245.16010.7818.0709.123.6401.62000.020.0040.20.00.02.170.002.660.007.1412.44011.966.9859.04-2.4-9.5904.7413.9400.0870.8261.89
18Q2 (13)8.9226.702.5615.3200000007.398.364.671.18-41.29110.715.1222.78017.2321.4209.132.4708.813.2600000.020.0040.20.00.02.1711.8602.6666.2506.35-10.69011.184.9861.79-2.1927.9604.162.2100.05-0.68-3.48
18Q1 (12)7.04002.22000000006.82-13.56-9.792.01145.12491.184.170014.19008.91007.77000000.020040.20.00.01.94001.6007.110010.6523.4167.98-3.04004.07000.05-3.52-8.95
17Q4 (11)0000000000007.893.68-33.970.8232.26121.30000.000000000000000040.20.00.00000000008.6314.7643.830000000.05-1.1-6.52
17Q3 (10)0000000000007.617.79-25.970.6210.718.770000.000000000000000040.20.00.00000000007.528.83-20.420000000.051.850
17Q2 (9)0000000000007.06-6.61-36.620.5664.71700.00000.000000000000000040.20.00.00000000006.918.99-22.180000000.05-6.310
17Q1 (8)0000000000007.56-36.74-25.150.34108.8300000.000000000000000040.20.000000000006.345.6700000000.05-0.940
16Q4 (7)00000000000011.9516.25-23.2-3.85-775.4400000.000000000000000040.20.000000000006.0-36.5100000000.0500
16Q3 (6)00000000000010.28-7.72-31.330.57714.2900000.000000000000000040.20.000000000009.456.4200000000.0000
16Q2 (5)00000000000011.1410.3-35.760.07000000.000000000000000040.2000000000008.88000000000.0000
16Q1 (4)000.0000.0000.0000.010.1-35.090.0000.0000.00.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.00.0000.0

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