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
2015 (10)2.09109.00.76-94.420.99-31.250017.274.290.2507.370.6842.68-3.460.5-55.750.14-88.87.850.770.97-23.6216.81-4.11000000-3.370-0.30-0.300.03-47.48
2014 (9)1.012.3613.6213.411.44476.00016.5672.14-1.7907.3279.4144.204.221.13-75.061.25-43.187.791800.01.27017.5313.54000000-3.720-0.250-0.2500.06598.28
2013 (8)0.89-56.812.0115.150.254.17009.62-73.18-2.4204.0813.6542.41323.764.53-20.942.227.910.41-37.880015.4419.040000-3.140-3.140-0.030-3.1700.0166.53
2012 (7)2.06-6.7910.4323.720.24-4.00035.8721.183.19-27.53.59-39.4610.01-50.045.73-18.141.725633.330.66-36.540012.971.810000-0.730-0.7300.06100.0-0.6700.000
2011 (6)2.21-71.078.4355.820.25-86.410029.620.034.48.915.93111.0320.0375.817.037.520.0301.04-14.050012.74259.8900000.84-61.110.84-61.110.030.00.87-60.27-0.030
2010 (5)7.64230.745.419.071.8489.690024.66-16.834.04180.562.81-73.0111.39-67.545.093.46001.21-19.33003.544.4200002.1662.412.1662.410.03-57.142.1956.430.02909.09
2009 (4)2.31-47.024.96-32.610.9773.210029.6545.131.4461.810.41239.0935.11133.644.92-40.51001.5-18.03003.391.1900001.3322.021.3322.020.0740.01.422.810.00-94.21
2008 (3)4.3607.3600.5600020.4300.8903.07015.0308.2700.0801.830003.35000001.0901.0900.0501.1400.030
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
16Q2 (20)0.84-41.67-8.71.886.82-86.580.92-4.17-28.680003.46-2.54-20.28-1.07-282.14-813.336.3212.665.3340.8019.0623.290.531.92-31.170.07-46.15-93.978.19-1.446.090.85-5.56-21.317.542.154.78000000-4.870-37.57-4.87-32.7-37.57-0.250.030.56-5.12-1948.0-31.280.03-7.16-46.7
16Q1 (19)1.44-31.1-16.281.76131.58-87.960.96-3.03-30.940003.55-17.82-20.22-0.2894.04-100.05.61-23.88-23.3634.27-19.7-35.440.524.0-55.560.13-7.14-89.348.315.864.40.9-7.22-25.017.172.14-2.33000000000-3.67-8.95.17-0.2516.6716.67-0.2516.6716.670.0425.9-37.52
15Q4 (18)2.0919.43109.00.7635.71-94.420.992.06-31.250004.323.85-9.81-4.7-194.95-129.277.3717.360.6842.6820.55-45.550.5-3.85-55.750.14-87.5-88.87.854.390.770.97-5.83-23.6216.81-0.77-4.1100000000100.0-3.37-347.799.41-0.3-11.11-20.0-0.3-11.1192.440.03-63.87-47.48
15Q3 (17)1.7590.22-59.770.56-96.000.97-24.8100004.16-4.15-8.574.953200.01880.06.284.67-47.5435.406.97-86.540.52-32.47-48.01.12-3.45-60.77.52-2.5901.03-4.63016.941.196.880000000100.001.36138.42181.44-0.2725.0-110.55-0.2793.08-110.550.0826.192678.2
15Q2 (16)0.92-46.51014.01-4.1701.29-7.1900004.34-2.4700.15207.1406.0-18.03033.09-37.6500.77-34.1901.16-4.9207.72-3.0201.08-10.0016.74-4.780000000-3.5400-3.548.530-0.36-20.00-3.9-1200.000.068.840
15Q1 (15)1.7272.0014.627.3401.39-3.4700004.45-7.10-0.1493.1707.320.0053.08-32.2701.173.5401.22-2.407.962.1801.2-5.51017.580.2900000000100.00-3.87-4.030-0.3-20.00-0.392.4400.065.820
14Q4 (14)1.0-77.01013.62001.44000004.795.270-2.05-920.007.32-38.85078.37-70.2101.1313.001.25-56.1407.79001.270017.5310.60000000-3.7200-3.72-122.750-0.25-109.770-3.97-255.0800.061873.930
14Q3 (13)4.35000000000004.55000.250011.9700263.08001.0002.850000000015.8500000000000-1.67002.56002.5600-0.0000

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