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)5.75-34.8111.77-40.650.070.00013.285.9-1.0400.9343.087.0035.12.0726.999.67-4.730.35-16.670.12-14.2932.775.810000-27.420-27.4206.3817.93-21.0400.23-34.23
2018 (9)8.82-14.8619.8341.340.070.00012.5430.22-1.100.65-14.475.18-34.321.6332.5210.15-3.240.42-14.290.1455.5618.60.00000-17.080-17.0805.41109.69-11.6700.35-18.14
2017 (8)10.3656.0214.03-5.460.070.0009.6321.13-1.9100.7658.337.8930.711.23-7.5210.49-2.870.49-12.50.09200.018.60.00000-16.110-16.1102.5844.94-13.5300.4216.43
2016 (7)6.64-0.914.84-7.540.0716.67007.95-1.85-2.2800.4817.076.0419.281.33-21.310.8-2.880.56-9.680.03-25.018.60.00000-14.040-14.0401.780-12.2600.36-11.94
2015 (6)6.7-15.8316.05-1.890.060.0008.116.05-2.7800.410.05.06-13.831.6931.0111.12-1.330.62-10.140.04300.018.60.00000-11.710-11.710-1.360-13.0700.4123.84
2014 (5)7.9641.8916.362.890.060.0006.98-26.762.7200.41-2.385.8733.281.29-34.1811.2730.440.69-13.750.01-50.018.60.00000-8.870-8.870-2.10-10.9700.33-15.1
2013 (4)5.61015.900.060009.530-1.9300.4204.4101.9608.6400.800.02018.600000-11.550-11.550-0.560-12.1100.390
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)7.8428.52-43.0600-100.00.070.00.00005.1211.5579.651.5679.31239.291.42-8.3952.699.11-21.7430.932.146.47-0.939.45-0.63-4.060.3-6.25-18.920.06-25.0-57.1432.70.00.0000000-25.775.717.53-25.775.717.535.94-17.5-11.74-19.831.496.20.223.41-3.31
20Q2 (19)6.16.27-56.120-100.0-100.00.070.00.00004.5950.994.560.87211.54203.571.5515.676.911.6513.9313.322.013.0816.189.51-1.14-4.80.32-3.03-17.950.08-20.0-20.032.70.00.0000000-27.333.09-2.17-27.333.09-2.177.20.8439.81-20.134.426.810.22-5.35-9.84
20Q1 (18)5.74-0.17-31.6711.63-1.19-43.160.070.00.00003.047.42-5.0-0.78-265.96-277.271.3444.0944.0910.2245.8445.191.95-5.821.129.62-0.52-4.470.33-5.71-17.50.1-16.67-16.6732.70.075.81000000-28.2-2.84-69.47-28.2-2.84-69.477.1411.9159.73-21.06-0.1-73.050.230.7-37.35
19Q4 (17)5.75-58.24-34.8111.77-40.34-40.650.070.00.00002.83-0.7-3.080.47141.96487.50.930.043.087.010.6835.212.07-4.1726.999.67-1.83-4.730.35-5.41-16.670.12-14.29-14.2932.70.075.81000000-27.421.61-60.54-27.421.61-60.546.38-5.217.93-21.040.47-80.290.23-1.89-34.23
19Q3 (16)13.77-0.9458.0919.73141.21.130.070.00.00002.85-35.08-20.83-1.12-33.33-7.690.93-35.86-5.16.96-32.26-31.672.1624.8640.269.85-1.4-3.810.37-5.13-15.910.1440.0-6.6732.70.075.81000000-27.87-4.19-61.47-27.87-4.19-61.476.7330.6818.9-21.142.13-82.240.23-3.58-32.11
19Q2 (15)13.965.4862.578.18-60.02-1.560.070.00.00004.3937.1925.79-0.84-290.91-1033.331.4555.9138.110.2845.97-41.081.737.4535.169.99-0.79-3.940.39-2.5-15.220.1-16.67-37.532.775.8175.81000000-26.75-60.76-64.92-26.75-60.76-64.925.1515.2120.05-21.6-77.49-81.060.24-34.24-31.72
19Q1 (14)8.4-4.7659.3920.463.181.690.070.00.00003.29.5926.480.44450.0291.30.9343.0869.097.0435.82-67.621.61-1.2316.6710.07-0.79-2.990.4-4.76-14.890.12-14.2920.018.60.00.0000000-16.642.58-2.02-16.642.58-2.024.47-17.3819.2-12.17-4.283.110.375.72-2.04
18Q4 (13)8.821.26019.831.6400.070.000002.92-18.8900.08107.6900.65-33.6705.18-49.1201.635.84010.15-0.8800.42-4.5500.14-6.67018.60.00000000-17.081.040-17.081.0405.41-4.420-11.67-0.600.351.270
18Q3 (12)8.711.87019.51134.7800.070.000003.63.150-1.04-1255.5600.98-6.67010.19-41.5901.5420.31010.24-1.5400.44-4.3500.15-6.25018.60.00000000-17.26-6.410-17.26-6.4105.6631.930-11.62.7700.34-3.020
18Q2 (11)8.5562.2408.31-58.700.070.000003.4937.9400.09139.1301.0590.91017.44-19.7701.28-7.25010.40.1900.46-2.1300.1660.0018.60.00000000-16.220.550-16.220.5504.2914.40-11.935.0200.35-5.660
18Q1 (10)5.270020.12000.07000002.5300-0.23000.550021.74001.380010.38000.47000.10018.600000000-16.3100-16.31003.7500-12.56000.3700

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