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)1.72-6.010000000.73-42.52-0.100.04-69.235.48-46.470.48166.6700000.020.04.20.00.030000.12-64.710.15-55.88000.12-64.710.000
2022 (9)1.8398.910000001.27202.380.3400.13550.010.24114.960.1880.000000.020.04.226.8900000.3400.340000.3400.000
2021 (8)0.9229.580000000.42133.33-0.4700.02-66.674.76-85.710.166.6700000.02-71.433.310.30000-1.740-1.74000-1.7400.000
2020 (7)0.71-10.130000000.185.88-0.5500.0650.033.3341.670.0620.000000.07-22.223.30.00000-1.270-1.27000-1.2700.000
2019 (6)0.79-55.870000000.171600.0-0.7100.04023.5300.05000000.09-10.03.310.00000-0.710-0.71000-0.7100.000
2018 (5)1.79-25.730000000.01-50.0-0.610000.0000000000.1-16.673.00.00000-1.460-1.46000-1.4600.000
2017 (4)2.41107.760000000.020.0-0.50000.0000000000.12-14.293.050.00000-0.850-0.85000-0.8500.000
2016 (3)1.16132.00000000.02100.0-0.330000.0000000000.1440.02.025.00000-1.150-1.15000-1.1500.000
2015 (2)0.54.170000000.010-0.500.010100.0000000000.1900.01.683.910000-0.830-0.83000-0.8300.000
2014 (1)0.4871.4300000000-0.260000.0000000000.010.00.87148.570000-0.330-0.33000-0.3300.000
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
24Q3 (20)1.924.9210.980000000000.2728.57200.0-0.010.087.50.08-27.27300.09.64-43.04391.570.45-10.025.00000000.010.0-50.04.20.00.00-100.000000-100.0-100.00.12-7.69-47.830000-100.0-100.00.0000
24Q2 (19)1.835.17-4.190000000000.2110.53-12.5-0.010.0-133.330.11120.0016.92130.1500.5-1.9666.670000000.010.0-50.04.20.00.00.030.000000.1-9.09-67.740.13-7.14-58.060000.1-9.09-67.740.0000
24Q1 (18)1.741.16-7.940000000000.1918.75-17.39-0.0185.71-150.00.0525.0-50.07.3532.35-1.470.516.25104.00000000.01-50.0-50.04.20.00.00.030.000000.11-8.33-69.440.14-6.67-61.110000.11-8.33-69.440.0000
23Q4 (17)1.72-0.58-6.010000000000.1677.78-65.22-0.0712.5-143.750.04100.0-69.235.56183.33-45.730.4833.33166.670000000.020.00.04.20.00.00.03000000.12-47.83-64.710.15-34.78-55.880000.12-47.83-64.710.0000
23Q3 (16)1.73-9.4213.820000000000.09-62.5-78.05-0.08-366.67-142.110.020-93.11.960-94.050.3620.0157.140000000.020.0-33.334.20.00.00000000.23-25.8127.780.23-25.8127.780000.23-25.8127.780.0000
23Q2 (15)1.911.0631.720000000000.244.350.00.0350.00.00-100.0-100.00.00-100.0-100.00.320.0114.290000000.020.00.04.20.00.00000000.31-13.893200.00.31-13.893200.00000.31-13.893200.00.0000
23Q1 (14)1.893.2842.110000000000.23-50.043.750.02-87.5140.00.1-23.08233.337.46-27.134.330.2538.89177.780000000.020.00.04.20.00.00000000.365.88120.110.365.88120.110000.365.88120.110.0000
22Q4 (13)1.8320.3998.910000000000.4612.2557.140.16-15.79206.670.13-55.17550.010.24-68.94114.960.1828.5780.00000000.02-33.330.04.20.026.890000000.3488.89119.540.3488.89119.540000.3488.89119.540.0000
22Q3 (12)1.524.8392.410000000000.4170.83105.00.19533.33416.670.29163.64222.2232.95100.7275.760.140.055.560000000.0350.050.04.20.027.270000000.181900.0111.320.181900.0111.320000.181900.0111.320.0000
22Q2 (11)1.459.0288.310000000000.2450.0118.180.03160.0123.080.11266.671000.016.42195.52408.960.1455.56100.00000000.020.00.04.20.027.27000000-0.0199.4499.35-0.0199.4499.35000-0.0199.4499.350.0000
22Q1 (10)1.3344.5790.00000000000.16128.57300.0-0.0566.6761.540.0350.050.05.5616.67-41.670.09-10.050.00000000.020.0-71.434.226.8927.27000000-1.79-2.87-27.86-1.79-2.87-27.86000-1.79-2.87-27.860.0000
21Q4 (9)0.9216.4629.580000000000.07-65.0-46.15-0.15-150.0-650.00.02-77.78-66.674.76-74.6-85.710.111.1166.670000000.020.0-71.433.310.30.3000000-1.74-9.43-37.01-1.74-9.43-37.01000-1.74-9.43-37.010.0000
21Q3 (8)0.792.61.280000000000.281.82566.67-0.0653.8562.50.09800.0350.018.75481.2512.50.0928.5750.00000000.020.0-33.333.30.00.0000000-1.59-3.92-27.2-1.59-3.92-27.2000-1.59-3.92-27.20.0000
21Q2 (7)0.7710.00.00000000000.11175.01000.0-0.130.031.580.01-50.00.03.23-66.1300.0716.6716.670000000.02-71.43-33.333.30.00.0000000-1.53-9.29-40.37-1.53-9.29-40.37000-1.53-9.29-40.370.0000
21Q1 (6)0.7-1.41-13.580000000000.04-69.23300.0-0.13-550.027.780.02-66.67100.09.52-71.4300.060.00.00000000.070.0-12.53.30.00.0000000-1.4-10.24-55.56-1.4-10.24-55.56000-1.4-10.24-55.560.0000
20Q4 (5)0.71-8.97-10.130000000000.13333.3385.71-0.0287.588.890.06200.050.033.33100.000.060.020.00000000.07133.33-22.223.30.00.0000000-1.27-1.6-78.87-1.27-1.6-78.87000-1.27-1.6-78.870.0000
20Q3 (4)0.781.30.0000.0000.0000.00.03200.00.0-0.1615.790.00.02100.00.016.6700.00.060.00.0000.0000.00.030.00.03.30.00.0000.0000.0-1.25-14.680.0-1.25-14.680.0000.0-1.25-14.680.00.0000.0

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