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
2020 (10)0.9878.180.51000005.18-4.070.1220.00.9140.017.5745.95004.64-9.022.71.12003.00.00.010000.1645.450.1863.640.070.00.2327.780.000
2019 (9)0.5522.22000.030.0005.446.340.111.110.65-8.4512.04-37.44005.10.792.670.0003.00.000000.11450.00.11450.00.070.00.18100.00.000
2018 (8)0.4525.0000.030003.6930.390.0900.7124.5619.24-4.47005.06-0.392.672.69003.00.000000.0200.0200.070.00.0900.000
2017 (7)0.36-2.70.03000002.83-16.76-0.0600.5729.5520.1455.64005.088.322.60.0003.00.00000-0.070-0.0700.070000.000
2016 (6)0.375.710000003.424.090.0928.570.44-18.5212.94-34.34004.694.922.617.65003.00.00000-0.010-0.01000-0.0100.000
2015 (5)0.3512.90.3150.00.390002.74-9.570.07-82.50.54-22.8619.71-14.69004.475.182.21-15.0003.0-35.620000-0.110-0.11000-0.1100.000
2014 (4)0.3129.170.12-71.4300003.0310.990.4344.440.7218.1823.10186.680.010.04.2511.842.6111.38004.660.00000-1.840-1.84000-1.8400.000
2013 (3)0.24-52.00.42-77.050.56-16.42002.7335.150.0900.220.08.06-26.010.01-66.673.82.71.23200.00.01-50.04.660.00000-2.250-2.25000-2.2500.000
2012 (2)0.501.8300.670002.020-1.100.22010.8900.0303.700.4100.0204.6600000-2.480-2.48000-2.4800.000
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
21Q2 (20)0.58-30.12-1.690.686.25126.670000001.5227.7317.830.0620.0300.01.7380.2198.8529.9373.0454.130004.640.02.22.70.00.00003.00.00.00.02100.0100.00000.210.02000.00.234.551050.00.070.00.00.280.0250.00.0000
21Q1 (19)0.83-15.3136.070.6425.49000-100.00001.19-20.1345.120.05-66.6700.965.4988.2417.30-1.5460.760004.640.02.882.70.02.660003.00.00.00.010.000000.2131.2590.910.2222.22100.00.070.00.00.2821.7455.560.0000
20Q4 (18)0.9875.078.180.510.0000-100.00001.49-5.741.90.1501400.00.91-27.7840.017.57-33.9145.680004.642.2-9.022.70.01.120003.00.00.00.010.000000.161500.045.450.18500.063.640.070.00.00.23187.527.780.0000
20Q3 (17)0.56-5.08-12.50.5170.000000001.5822.4819.70100.0-100.01.2644.8355.5626.5836.8876.2300-100.04.540.0-10.282.70.00.00003.00.00.00.010.000000.010.0-90.910.0350.0-72.730.070.00.00.080.0-55.560.0000
20Q2 (16)0.59-3.2815.690.3000-100.000001.2957.32-16.77-0.030-200.00.8770.59-17.9219.4280.49-9.860004.540.67-10.282.72.660.00003.00.00.00.01000000.01-90.91-87.50.02-81.82-75.00.070.00.00.08-55.56-46.670.0000
20Q1 (15)0.6110.91-3.170000.07133.330.00000.82-21.9-44.220-100.0-100.00.51-21.54-52.3410.76-10.78-56.660004.51-11.57-10.872.63-1.50.00003.00.00.00000000.110.0120.00.110.0120.00.070.00.00.180.050.00.0000
19Q4 (14)0.55-14.0622.220000.0300.00001.05-20.451.940.01-50.0-66.670.65-19.75-8.4512.06-20.05-37.50-100.005.10.790.792.67-1.110.00003.00.00.00000000.110.0450.00.110.0450.00.070.00.00.180.0100.00.0000
19Q3 (13)0.6425.4918.520000000001.32-14.8451.720.02-33.330.00.81-23.5837.2915.08-29.99-10.010.02005.060.00.02.70.00.00003.00.00.00000000.1137.5650.00.1137.5650.00.070.00.00.1820.0260.00.0000
19Q2 (12)0.51-19.0570.000-100.00-100.000001.555.4464.890.030.0-50.01.06-0.9353.6221.54-13.228.040005.060.0-0.22.72.663.850003.00.00.00000000.0860.0366.670.0860.0366.670.070.00.00.1525.0275.00.0000
19Q1 (11)0.6340.075.000-100.00.07133.3300001.4742.7275.00.030.0250.01.0750.781.3624.8328.6831.280005.060.0-0.392.63-1.51.150003.00.00.00000000.05150.0155.560.05150.0155.560.070.00.00.1233.33700.00.0000
18Q4 (10)0.45-16.6725.000-100.00.03000001.0318.3918.390.0350.050.00.7120.3424.5619.2915.11-4.550005.060.0-0.392.67-1.112.690003.00.00.00000000.02200.0128.570.02200.0128.570.070.00.00.0980.000.0000
18Q3 (9)0.5480.000-100.000000000.87-7.457.410.02-66.67200.00.59-14.49016.76-15.9500005.06-0.202.73.8500003.00.00.0000000-0.0233.330-0.0233.3377.780.070.000.0525.000.0000
18Q2 (8)0.3-16.6700.030.000000000.9411.956.670.06400.000.6916.95019.945.4600005.07-0.202.60.000003.00.00.0000000-0.0366.670-0.0366.6757.140.070.000.04300.000.0000
18Q1 (7)0.360.000.030.000000000.84-3.4555.56-0.02-200.066.670.593.51018.91-6.4400005.080.002.60.000003.00.00.0000000-0.09-28.570-0.09-28.57-12.50.070.00-0.02000.0000
17Q4 (6)0.36000.03000000000.877.4124.290.02200.0-85.710.570020.21000005.08002.6000003.00.00.0000000-0.0700-0.0722.22-600.00.07000000.0000
17Q3 (5)0000000000000.8135.0-10.0-0.0200.00000.00000000000000003.00.00.0000000000-0.09-28.5740.00000000.0000
17Q2 (4)000.0000.0000.0000.00.611.110.00100.00.0000.00.0000.0000.0000.0000.0000.03.00.00.0000.0000.0000.0-0.0712.50.0000.0000.00.0000.0

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