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)1.37-54.931.954.8400004.86.91.334.720.78-14.2916.25-19.821.7-13.7100000.010.02.110.00.5828.89003.038.993.6111.76003.038.990.000
2022 (9)3.04164.351.86000004.491.131.2732.290.911.1120.27-0.011.9768.3800000.01-50.02.119.90.4528.57002.7833.653.2332.92002.7833.650.000
2021 (8)1.1521.050000004.4436.20.9645.450.942.8620.274.891.1762.500000.02-33.331.9252.380.3520.69002.0812.432.4313.55002.0812.430.000
2020 (7)0.9528.380000003.263.820.66-14.290.6375.019.3368.560.7224.1400000.03200.01.2632.630.2938.1001.854.522.148.08001.854.520.000
2019 (6)0.7400.2000003.1400.7700.36011.4600.58000000.0100.9500.210001.7701.980001.7700.000
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)1.0913.54-27.813.0514.6638.010000001.47-5.1612.210.43-15.69-24.560.89-8.25-3.2615.42-10.79-19.021.725.52-2.270000000.010.00.02.320.09.950.710.022.410003.9512.5437.154.6610.4334.680003.9512.5437.150.0000
24Q2 (19)0.96-29.93-17.242.66-3.62-9.830000001.551.3135.960.51-19.0534.210.97-22.442.6517.29-28.0721.81.63-1.81-12.830000000.010.0-50.02.329.959.950.7122.4122.410003.51-4.151.954.22-0.4746.020003.51-4.151.950.0000
24Q1 (18)1.370.028.042.7641.548.660000001.5325.4135.40.63350.0162.51.2560.2658.2324.0447.9343.321.66-2.35-15.740000000.010.0-50.02.110.00.00.580.028.890003.6620.7921.594.2417.4522.540003.6620.7921.590.0000
23Q4 (17)1.37-9.27-54.931.95-11.764.840000001.22-6.87-2.40.14-75.44-22.220.78-15.22-14.2916.25-14.69-19.821.7-3.41-13.710000000.010.00.02.110.00.00.580.028.890003.035.218.993.614.3411.760003.035.218.990.0000
23Q3 (16)1.5130.1781.932.21-25.0874.020000001.3114.913.150.5750.018.750.9235.292.2219.0534.170.111.76-5.88-14.150000000.01-50.0-50.02.110.01.440.580.028.890002.8824.6810.773.4619.7213.440002.8824.6810.770.0000
23Q2 (15)1.168.41-19.442.9516.14490.00000001.140.887.550.3858.3326.670.68-13.9219.314.20-15.3616.561.87-5.08-0.530000000.020.00.02.110.09.90.5828.8928.890002.31-23.269.482.89-16.4712.890002.31-23.269.480.0000
23Q1 (14)1.07-64.8-9.322.5436.5600000001.13-9.624.180.2433.33-22.580.79-13.1936.2116.77-17.2431.581.970.025.480000000.02100.00.02.110.09.90.450.028.570003.018.2725.943.467.1225.820003.018.2725.940.0000
22Q4 (13)3.04266.27164.351.8646.4600000001.25-1.57-16.110.18-62.5-51.350.911.111.1120.276.52-0.011.97-3.968.380000000.01-50.0-50.02.111.449.90.450.028.570002.786.9233.653.235.932.920002.786.9233.650.0000
22Q3 (12)0.83-42.36-5.681.27154.000000001.2719.814.10.4860.050.00.957.8921.6219.0356.235.682.059.0470.830000000.020.00.02.088.338.330.450.028.570002.623.2252.053.0519.1447.340002.623.2252.050.0000
22Q2 (11)1.4422.0314.290.5000000001.0616.4813.980.3-3.23275.00.57-1.72-6.5612.18-4.45-42.31.8819.7567.860000000.020.00.01.920.00.00.4528.5728.570002.11-11.7251.82.56-6.9147.130002.11-11.7251.80.0000
22Q1 (10)1.182.6147.50000000000.91-38.9313.750.31-16.2255.00.58-35.56-3.3312.75-37.11-58.361.5734.1974.440000000.020.0-33.331.920.052.380.350.020.690002.3914.917.162.7513.1718.030002.3914.917.160.0000
21Q4 (9)1.1530.6821.050000000001.4922.1328.450.3715.62131.250.921.6242.8620.2712.58-62.681.17-2.562.50000000.020.0-33.331.920.052.380.350.020.690002.0821.6412.432.4317.3913.550002.0821.6412.430.0000
21Q3 (8)0.88-30.1600000000001.2231.1800.32300.000.7421.31018.00-14.701.27.1400000000.020.001.920.000.350.000001.7123.0202.0718.9700001.7123.0200.0000
21Q2 (7)1.2657.500000000000.9316.2500.08-60.000.611.67021.11-31.0501.1224.4400000000.02-33.3301.9252.3800.3520.6900001.39-31.8601.74-25.3200001.39-31.8600.0000
21Q1 (6)0.8-15.7900000000000.8-31.0300.225.000.6-4.76030.61-43.6300.925.000000000.030.001.260.000.290.000002.0410.2702.338.8800002.0410.2700.0000
20Q4 (5)0.95000000000001.16000.16000.630054.31000.72000000000.03001.26000.29000001.85002.14000001.85000.0000

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