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
2023 (10)1.640.350000002.556275.00.5700.0702.7509.17174.550.102.7600.140.03.2644.2500000.200.20000.200.000
2022 (9)1.14-33.330000000.04-78.95-0.190000.0003.34756.4100000.1402.260.00000-0.370-0.37000-0.3700.000
2021 (8)1.71297.670000000.19-44.12-0.030000.0000.39875.00000002.26179.010000-0.180-0.18000-0.1800.000
2020 (7)0.4322.860000000.3461.9-0.10000.0000.04-63.640000000.81-59.70000-0.150-0.15000-0.1500.000
2019 (6)0.35-27.080000000.21-77.17-0.2100.01-50.04.76119.050.1110.00000002.010.00000-1.260-1.2600.010.0-1.2500.000
2018 (5)0.4860.00000000.9280.390.1600.02-33.332.17-63.040.1-23.080000002.010.00000-1.040-1.0400.010-1.0300.000
2017 (4)0.325.00000000.510.0-0.2400.03-25.05.88-25.00.13-27.780000002.010.00000-1.190-1.19000-1.1900.000
2016 (3)0.2441.180000000.51-31.08-0.0200.0433.337.8493.460.18-18.180000002.010.00000-0.960-0.9600.01-66.67-0.9500.000
2015 (2)0.17-10.530.2123.5300000.74-12.94-0.2800.03-25.04.05-13.850.22-8.3300000.050.02.010.00000-0.950-0.9500.03-25.0-0.9200.03-4.66
2014 (1)0.19-34.480.171600.000000.858.97-0.300.04100.04.7183.530.24-27.2700000.05-50.02.012.030000-0.660-0.6600.04100.0-0.6200.03-33.33
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
24Q3 (20)0.88-67.160.00000000000.010.00-0.12-50.0-50.00-100.000.00-100.0035.4314.92293.230.10.00.04.6969.9300.140.00.010.070.0345.580.020.00000-0.09-550.0-129.03-0.07-275.0-122.58000-0.09-550.0-129.030.0000
24Q2 (19)2.68-67.04100.00000000000.010-99.6-0.080.0-109.640.010-85.7150.0001714.2930.8348.01735.50.10.00.02.760.000.140.00.010.070.0345.580.02000000.02-83.33-94.870.04-66.67-89.740000.02-83.33-94.870.0000
24Q1 (18)8.13408.12560.980000000000-100.00-0.0827.27-14.290-100.000.00-100.0020.83127.15521.790.10.00.02.760.000.140.00.010.07208.9345.580000000.12-40.0127.270.12-40.0127.270000.12-40.0127.270.0000
23Q4 (17)1.681.8240.350000000000.0100-0.11-37.5-37.50.07002.76009.171.78174.550.10.002.76000.140.00.03.2644.2544.250000000.2-35.48154.050.2-35.48154.050000.2-35.48154.050.0000
23Q3 (16)0.88-34.33-8.330000000000-100.0-100.0-0.08-109.64-33.330-100.000.00-100.009.01144.17169.760.10.000000.140.00.02.260.00.00000000.31-20.51206.90.31-20.51206.90000.31-20.51206.90.0000
23Q2 (15)1.348.94-56.630000000002.53012550.00.831285.714250.00.07002.76003.6910.15183.850.10.000000.140.002.260.00.00000000.39188.64262.50.39188.64262.50000.39188.64262.50.0000
23Q1 (14)1.237.8919.4200000000000-100.0-0.0712.5-133.330000.00003.350.3222.120.1000000.140.002.260.00.0000000-0.44-18.92-109.52-0.44-18.92-109.52000-0.44-18.92-109.520.0000
22Q4 (13)1.1418.75-33.330000000000-100.0-100.0-0.08-33.33-166.670000.00003.340.0756.410000000.140.002.260.00.0000000-0.37-27.59-105.56-0.37-27.59-105.56000-0.37-27.59-105.560.0000
22Q3 (12)0.96-68.93-55.140000000000.01-50.0-80.0-0.06-200.000000.00003.34156.9216600.00000000.14002.260.00.0000000-0.29-20.83-93.33-0.29-20.83-93.33000-0.29-20.83-93.330.0000
22Q2 (11)3.09200.0-31.940000000000.02100.00.0-0.0233.3350.00000.00001.325.06400.00000000002.260.00.0000000-0.24-14.29-60.0-0.24-14.29-60.0000-0.24-14.29-60.00.0000
22Q1 (10)1.03-39.77-77.510000000000.01-66.67-90.0-0.030.0-175.00000.00001.04166.675100.00000000002.260.00.0000000-0.21-16.67-90.91-0.21-16.67-90.91000-0.21-16.67-90.910.0000
21Q4 (9)1.71-20.09297.670000000000.03-40.0-75.0-0.030-175.00000.00000.391850.0875.00000000002.260.0179.01000000-0.18-20.0-20.0-0.18-20.0-20.0000-0.18-20.0-20.00.0000
21Q3 (8)2.14-52.86463.160000000000.05150.0-50.00100.0100.00000.00000.020.0-71.430000000002.260.012.44000000-0.150.089.29-0.150.089.29000-0.150.089.290.0000
21Q2 (7)4.54-0.871235.290000000000.02-80.0-33.33-0.04-200.033.330000.00000.020.0-81.820000000002.260.012.44000000-0.15-36.3688.81-0.15-36.3688.81000-0.15-36.3688.810.0000
21Q1 (6)4.58965.121377.420000000000.1-16.6711.110.040.0233.3300-100.00.00000.02-50.0-77.780000000002.26179.0112.44000000-0.1126.6791.41-0.1126.6791.4100-100.0-0.1126.6791.340.0000
20Q4 (5)0.4313.1622.860000000000.1220.0200.00.04166.67166.6700-100.00.00000.04-42.86-63.640000000000.81-59.7-59.7000000-0.1589.2988.1-0.1589.2988.100-100.0-0.1589.2988.00.0000
20Q3 (4)0.3811.760.0000.0000.0000.00.1233.330.0-0.060.00.0000.00.0000.00.07-36.360.0000.0000.0000.02.010.00.0000.0000.0-1.4-4.480.0-1.4-4.480.0000.0-1.4-4.480.00.0000.0

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