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)37.38-8.6100000090.55-18.09-3.1024.7-28.5527.28-12.7713.03-21.177.48180.15001.12700.051.941.51.861.641.150.0-3.090-0.080-4.120-7.2100.0330863.57
2018 (9)40.9-7.53003.14000110.55-8.170.49-62.0234.575.3331.2714.7116.532.162.6757.99000.14-6.6751.17-0.141.837.651.1500.33-74.223.3111.07-2.080-1.7500.000
2017 (8)44.239.08000000120.39-12.691.29032.82-24.7427.26-13.816.18-26.521.69-2.873.0700.15-6.2551.24-8.871.7-50.29001.2802.9875.29-2.610-1.3300.000
2016 (7)40.55-22.610019.31126.9100137.89-3.11-7.28043.61-11.4931.63-8.6522.02-26.71.74-28.1000.16-5.8856.23-6.693.428.9200-1.7201.7-85.140.89-53.65-0.8300.000
2015 (6)52.4-2.91008.5185000.000142.31-1.972.75-56.3549.27-4.0334.62-2.130.046.342.423.8628.34-22.190.17-5.5660.26-3.273.1425.1008.3-28.8211.44-20.331.92772.7310.22-13.970.000
2014 (5)53.978.949.25-13.390.01-99.9600145.175.566.3-35.7151.349.6835.373.928.2535.952.33-4.5136.4244.290.18-10.062.316.952.5164.050.18-48.5711.66-9.1914.36-2.450.22011.888.390.00-18.77
2013 (4)49.54010.68025.54000137.5209.8046.81034.04020.7802.44025.2400.2053.2701.5300.35012.84014.720-1.88010.9600.000
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
20Q3 (20)36.32-1.35.4900000000028.4133.3217.88-2.06-87.27-110.230.8332.830.1335.3026.287.6912.16-6.96-22.157.289.9755.220000.92-7.07-22.6951.49-0.02-0.8700-100.000-100.0-4.91-72.28-1327.5-4.91-72.28-243.99-4.69-2.85-31.01-9.6-29.55-201.890.02-4.02-14.5
20Q2 (19)36.8-2.0812.6800000-100.000021.3126.92-11.06-1.137.14-523.0823.2116.4-26.8527.9620.11-11.9913.07-6.38-24.896.62-2.6553.9500-100.00.99-5.71-1.9851.5-0.85-0.850-100.0-100.00-100.0-100.0-2.8541.12-305.04-2.85-55.74-164.77-4.56-14.86-43.85-7.4115.89-316.290.03-3.569.77
20Q1 (18)37.580.54-2.2600-100.000000016.79-19.36-22.56-1.7550.0-254.8719.94-19.27-32.8223.28-14.66-17.0713.967.14-22.196.8-9.09204.930001.05-6.25-2.7851.940.0-0.151.860.01.641.150.00.0-4.84-56.63-433.79-1.83-2187.5-141.31-3.973.64-21.78-8.81-22.19-386.740.03-2.171.22
19Q4 (17)37.388.57-8.6100000-100.000020.82-13.61-13.9-3.5-257.14-386.1124.7-19.78-28.5527.27-16.8-12.7813.03-16.58-21.177.4859.49180.150001.12-5.88700.051.940.01.51.860.01.641.150.00.0-3.09-872.5-1036.36-0.08-102.35-102.42-4.12-15.08-98.08-7.21-126.73-312.00.03-5.7130863.57
19Q3 (16)34.435.42-6.440000-100.0-100.000024.10.58-19.85-0.98-476.92-189.0930.79-2.96-18.1832.783.21-1.2515.62-10.23-8.764.699.07152.150-100.001.1917.82750.051.940.01.51.860.01.641.150.00.00.4-71.22-60.03.41-22.5-14.54-3.58-12.93-44.94-3.18-78.65-116.330.0390.5832823.26
19Q2 (15)32.66-15.06-24.90-100.000.020-99.3600023.9610.52-19.650.26-76.99-48.031.736.91-11.131.7613.182.3117.4-3.014.694.392.83140.220.24001.01-6.48573.3351.94-0.151.51.861.641.641.150.00.01.39-4.141644.444.4-0.6852.25-3.172.76-220.2-1.781.66-64.810.02-2.670
19Q1 (14)38.45-5.99-14.930.27000-100.0-100.000021.68-10.34-18.131.13256.94397.3729.68-14.15-4.0728.07-10.254.7417.948.5311.362.23-16.4829.650001.08671.43620.052.021.661.521.830.07.651.150.001.45339.3962.924.4333.8470.38-3.26-56.73-55.24-1.81-3.43-49.590.0217604.190
18Q4 (13)40.911.1400003.140.32000024.18-19.59-10.38-0.72-165.45-284.6234.57-8.13031.27-5.8016.53-3.4502.6743.5500000.140.0051.170.0-0.141.830.001.150.000.33-67.003.31-17.0411.07-2.0815.790-1.75-19.0500.000.260
18Q3 (12)36.8-15.3800003.130.64000030.070.84-5.051.1120.0161.937.635.44033.206.92017.123.0101.863.9100000.14-6.67051.170.0-0.161.830.001.150.001.01211.1103.9938.0652.87-2.47-149.490-1.47-36.1100.0000
18Q2 (11)43.49-3.7800003.110.65000029.8212.61-1.710.5231.582.0435.6915.35031.0515.87016.623.1701.794.0700000.150.0051.17-0.14-0.121.837.6501.1500-0.09-110.1102.8911.1531.36-0.9952.860-1.0810.7400.0000
18Q1 (10)45.2000003.090000026.48-1.85-15.7-0.38-197.44030.940026.790016.11001.72000000.150051.240.0-6.331.7000000.89002.6-12.7552.94-2.100-1.21000.0000
17Q4 (9)00000000000026.98-14.81-19.050.39-7.14107.030000.000000000000000051.24-0.02-8.870000000002.9814.1875.290000000.0000
17Q3 (8)00000000000031.674.38-8.60.42-14.29231.250000.000000000000000051.250.04-8.890000000002.6118.64-63.90000000.0000
17Q2 (7)00000000000030.34-3.41-15.720.490139.840000.000000000000000051.23-6.34-12.070000000002.229.41-70.90000000.0000
17Q1 (6)00000000000031.41-5.76-7.350100.000000.000000000000000054.7-2.7200000000001.70.000000000.0000
16Q4 (5)00000000000033.33-3.81-7.7-5.55-1634.3800000.000000000000000056.23-0.0400000000001.7-76.4900000000.0000
16Q3 (4)000.0000.0000.0000.034.65-3.750.0-0.3273.980.0000.00.0000.0000.0000.0000.0000.056.25-3.450.0000.0000.0000.07.23-4.370.0000.0000.00.0000.0

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