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
2021 (10)89.3630.380000000040.7540.08000.000004.24-22.910000383.471.6523.810.753.350.042.4484.0469.5845.2678.2737.17120.7150.660.00-9.16
2020 (9)68.54-16.940000000029.0927.98000.000005.5-22.210000377.251.6421.4911.643.350.023.062.6747.96.3357.0648.7580.1231.730.001.73
2019 (8)82.5239.090000000022.73-9.44000.000007.071.580000371.182.5619.2514.993.35-61.7122.46-19.8745.05-15.8338.3620.2560.821.490.00-3.08
2018 (7)59.33-15.060000000025.17.59000.000006.961.90000361.92.1616.7416.258.75-36.1828.0322.2453.524.8431.9059.93242.070.0015.8
2017 (6)69.85-2.780000000023.3364.88000.000006.83-3.80000354.240.014.410.8513.71269.5422.9361.4851.0565.26-5.41017.52357.440.00-0.63
2016 (5)71.85-38.380000000014.15-28.79000.000007.1-0.70000354.244.312.9917.663.71-16.6314.2-27.0330.89-11.62-10.3703.83-79.950.00-0.14
2015 (4)116.6158.910000000019.87-18.67000.000007.158.660000339.635.6311.0428.374.45-13.0919.46-20.2834.95-8.34-0.36019.1-18.060.00-4.19
2014 (3)73.38-13.170000000024.4317.4000.000006.5810.40000321.523.758.625.05.1222.7824.4142.1738.1335.07-1.1023.3151.360.00-6.18
2013 (2)84.5100000000020.810000.000005.9600000309.9106.8804.17017.17028.230-1.77015.400.000
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
22Q2 (20)81.539.29-14.310000000000008.3910.83-23.730000.00000004.97-2.93-9.14000000383.470.01.6528.0417.8230.484.060.021.1925.93-48.35-39.3358.02-25.66-14.1577.09-12.024.7103.02-25.25-11.470.001.172.41
22Q1 (19)74.6-16.521.680000000000007.577.38-13.290000.00000005.1220.75-20.62000000383.470.01.6523.80.010.754.0621.1921.1950.218.2854.2778.0512.1736.0287.6211.9541.12137.8214.1745.640.006.2-3.01
21Q4 (18)89.363.7130.380000000000007.05-49.539.640000.00000004.2415.53-22.91000000383.470.01.6523.80.010.753.350.00.042.4426.1284.0469.5814.4645.2678.275.8337.17120.7112.1750.660.00-2.4-9.16
21Q3 (17)86.16-9.458.3600000000000013.9727.038.870000.00000003.67-32.91-33.03000000383.471.651.6523.810.7510.753.350.00.033.65-21.2762.4860.79-10.0533.4673.960.4571.84107.61-7.5368.80.00-2.34-7.83
21Q2 (16)95.1529.6931.7700000000000011.026.014.70000.00000005.47-15.190.55000000377.250.00.021.490.00.03.350.00.042.7431.35230.867.5817.7878.9773.6318.5970.48116.3722.97107.40.00-4.18-7.17
21Q1 (15)73.377.05-8.150000000000008.7335.77189.070000.00000006.4517.2713.76000000377.250.01.6421.490.011.643.350.00.032.5441.1127.4157.3819.7919.1962.098.82141.6994.6318.1184.720.00-0.54-0.94
20Q4 (14)68.54-13.8-16.940000000000006.43-36.0889.120000.00000005.50.36-22.21000000377.250.01.6421.490.011.643.350.00.023.0611.352.6747.95.166.3357.0632.5748.7580.1225.6831.730.00-0.971.73
20Q3 (13)79.5110.1111.1900000000000010.064.99.230000.00000005.480.74-22.49000000377.250.01.6421.490.011.643.350.00.020.7160.298.245.5520.639.1343.04-0.356.2763.7513.626.890.00-1.64-0.74
20Q2 (12)72.21-9.64.680000000000009.59217.5575.00000.00000005.44-4.06-21.39000000377.251.641.6421.4911.6411.643.350.00.012.92-49.4129.9837.76-21.5616.0843.1968.120.756.119.536.210.002.24-0.61
20Q1 (11)79.88-3.220.190000000000003.02-11.18-34.910000.00000005.67-19.8-18.65000000371.180.02.5619.250.014.993.350.0-61.7125.5413.71-21.4648.146.86-17.0125.69-33.03-25.9951.23-15.77-23.80.002.14-1.05
19Q4 (10)82.5215.439.090000000000003.4-63.08-9.570000.00000007.070.01.58000000371.180.02.5619.250.014.993.350.0-61.7122.4617.35-19.8745.057.93-15.8338.36-5.2820.2560.821.981.490.00-3.38-3.08
19Q3 (9)71.513.675.120000000000009.2168.0722.960000.00000007.072.172.17000000371.180.02.5619.250.014.993.350.0-61.7119.1492.56-21.4341.7428.31-16.2740.5-5.5723.7859.6412.894.480.00-1.51-0.34
19Q2 (8)68.983.799.840000000000005.4818.1-34.990000.00000006.92-0.720.14000000371.182.562.5619.2514.9914.993.35-61.71-61.719.94-69.43-39.5432.53-43.92-22.4242.8923.5725.3452.83-21.424.280.001.82.4
19Q1 (7)66.4612.023.440000000000004.6423.4-14.390000.00000006.970.14-0.57000000361.90.02.1616.740.016.258.750.0-36.1832.5216.025.4858.018.39-1.5834.718.8126.467.2312.1815.340.000.041.19
18Q4 (6)59.33-12.7900000000000003.76-49.800000.00000006.960.580000000361.90.0016.740.008.750.0028.0315.07053.527.36031.9-2.51059.934.9900.00-0.640
18Q3 (5)68.038.3300000000000007.49-11.1500000.00000006.920.140000000361.90.0016.740.008.750.0024.3648.18049.8518.89032.72-4.38057.0812.6700.001.20
18Q2 (4)62.8-2.260.0000.0000.0000.0000.08.4355.540.0000.00.0000.0000.06.91-1.430.0000.0000.0361.92.160.016.7416.250.08.75-36.180.016.44-46.680.041.93-28.860.034.2224.620.050.66-13.090.00.000.60.0

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