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)8.5444.53.37-19.180.33-48.440022.29-25.680.81-72.072.09-21.139.386.113.27-43.810.960.00.4580.00.010.06.7528.570.6776.320.040.02.46-24.313.18-13.11-0.1602.3-28.350.0022.86
2022 (9)5.91107.374.17-14.720.64-17.950029.9934.02.9367.742.65-15.348.84-36.825.826.20.960.00.25-47.920.01-50.05.255.00.3818.750.040.03.25364.293.66248.57-0.0403.21409.520.0032.98
2021 (8)2.8526.674.8915.880.7813.040022.3821.70.621966.673.1362.1813.9933.265.4851.80.962.130.48-50.520.0205.025.00.323.230.040.00.779.491.0541.89-0.0700.63173.910.00-22.52
2020 (7)2.2540.624.22-13.520.69-35.510018.39-7.260.0301.933.2110.4911.293.617.440.941.080.9742.65004.00.00.310.00.040.00.39-33.90.74-21.28-0.1600.23-57.410.006.3
2019 (6)1.604.8801.0700019.830-0.2601.8709.4303.3600.9300.6800.0304.000.3100.0400.5900.940-0.0500.5400.000
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
24Q2 (20)8.031.5237.53.465.499.150.333.12-10.810005.088.55-8.470.01-66.67-95.242.8813.3919.0114.7816.1275.03.18-1.85-10.420.93-3.12-3.120.5828.89132.00.0860.006.750.012.50.7511.9411.940.16300.0300.01.58-36.8-25.472.49-22.43-12.010.01125.0106.251.59-35.37-18.880.006.01-16.14
24Q1 (19)7.91-7.3841.03.28-2.67-3.810.32-3.03-36.00004.68-0.64-33.330.03160.0-88.892.5421.53-11.8112.7335.7836.43.24-0.92-27.030.960.00.00.450.0104.550.05400.0400.06.750.028.570.670.076.320.040.00.02.51.63-28.983.210.94-18.32-0.0475.0-33.332.466.96-29.510.00-1.3524.87
23Q4 (18)8.5440.2344.53.378.36-19.180.33-8.33-48.440004.71-6.18-30.12-0.05-113.51-110.872.09-17.06-21.139.37-9.516.063.27-4.39-43.810.960.00.00.45-15.0980.00.010.00.06.7512.528.570.670.076.320.040.00.02.46-1.2-24.313.18-0.93-13.11-0.16-1700.0-300.02.3-8.0-28.350.00-15.0922.86
23Q3 (17)6.094.288.943.11-1.89-44.460.36-2.7-51.350005.02-9.55-46.310.3776.19-74.132.524.13-35.8810.3622.66-7.023.42-3.66-40.520.960.00.00.53112.051.430.0100.06.00.014.290.670.076.320.040.00.02.4917.45-9.783.2113.431.260.01106.25-75.02.527.55-10.710.00-5.5638.48
23Q2 (16)5.844.1212.33.17-7.04-38.920.37-26.0-30.190005.55-20.94-28.480.21-22.22-74.392.42-15.97-40.398.44-9.49-46.073.55-20.05-47.490.960.01.050.2513.6419.050-100.0-100.06.014.2920.00.6776.3276.320.040.00.02.12-39.7759.42.83-27.9962.64-0.16-433.33-433.331.96-43.8450.770.0057.8613.74
23Q1 (15)5.61-5.0899.643.41-18.23-39.110.5-21.88-27.540007.024.1514.330.27-41.342.112.888.680.79.335.58-40.734.44-23.71-29.970.960.00.00.22-12.0-31.250.010.0-50.05.250.05.00.380.018.750.040.00.03.528.31295.513.937.38216.94-0.0325.003.498.72292.130.00-2.95-32.83
22Q4 (14)5.915.72107.374.17-25.54-14.720.64-13.51-17.950006.74-27.91-43.970.46-67.8343.752.65-32.57-15.348.84-20.68-66.045.821.226.20.960.00.00.25-28.57-47.920.010.0-50.05.250.05.00.380.018.750.040.00.03.2517.75364.293.6615.46248.57-0.04-200.042.863.2114.64409.520.00-4.2932.98
22Q3 (13)5.59198.9305.67.900.7439.6200009.3520.4901.4374.3903.93-3.2011.14-28.8605.75-14.9400.961.0500.3566.6700.01-50.005.255.000.380.000.040.002.76107.5203.1782.1800.04233.3302.8115.3800.00-22.430
22Q2 (12)1.87-33.4505.19-7.3200.53-23.1900007.7626.3800.82331.5804.0641.96015.66-0.5306.766.6200.95-1.0400.21-34.3800.020.005.00.000.3818.7500.040.001.3349.4401.7440.320-0.03001.346.0700.00-6.770
22Q1 (11)2.81-1.405.614.5200.69-11.5400006.14-48.9600.19-40.6202.86-8.63015.74-39.506.3415.6900.960.000.32-33.3300.020.005.00.000.320.000.040.000.8927.1401.2418.100100.000.8941.2700.0092.130
21Q4 (10)2.85004.89000.780000012.03000.32003.130026.02005.48000.96000.48000.02005.0000.32000.04000.7001.0500-0.07000.63000.0000

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