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)1.63-19.75.954.7500005.67-17.710.33-68.270.3638.466.3568.254.43-12.117.382.3000022.00.01.0310.757.930.01.7-19.0510.65-2.83-1.3200.38111.110.000
2022 (9)2.03-26.455.684.2200006.89-14.941.04-27.270.26-44.683.77-34.975.04-1.3716.990.83000022.00.00.9320.787.930.02.1-13.9310.96-1.7-1.9200.18-87.410.000
2021 (8)2.76137.935.459.6600008.115.381.43142.370.47-16.075.80-27.265.116.916.851.32000022.00.00.7711.597.930.02.4459.4811.159.85-1.0101.43150.880.000
2020 (7)1.16-43.694.97-29.300007.02-11.250.5963.890.5655.567.9875.284.78-13.2516.631.09000022.00.00.694.557.930.01.5327.510.153.68-0.9600.5746.150.000
2019 (6)2.06488.577.0313.0200007.91-18.870.36-5.260.36-50.04.55-38.375.517.216.45-8.51000022.00.00.666.457.930.01.2-9.099.79-0.81-0.8100.3985.710.000
2018 (5)0.35-69.36.227.800009.7522.950.38-57.780.72-20.887.38-35.655.148.6717.980.84000.010.022.00.00.6216.987.93-0.131.32-21.439.87-2.66-1.1100.21-75.290.000
2017 (4)1.1437.355.77-22.2400007.93-21.020.900.914.611.4832.434.7310.7717.83-15.3000.010.022.00.00.530.07.940.01.6841.1810.144.97-0.8300.854150.00.000
2016 (3)0.8316.97.42-9.4000010.04-8.14-0.0300.87-20.188.67-13.114.27-17.0921.050.72000.010.022.00.00.531.927.940.01.19-27.889.66-4.45-1.1700.02-93.330.000
2015 (2)0.71-53.98.1913.28000010.93-16.760.07-84.781.0923.869.9748.85.159.5720.90.48000.01022.00.00.5210.647.940.01.65-26.9910.11-5.34-1.3500.3-77.10.000
2014 (1)1.54105.337.23297.25000013.13-2.090.46-66.180.88528.576.70541.984.7-13.9220.832.74000022.00.00.4738.247.94-9.672.263.210.68-5.65-0.9501.31-8.390.000
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
23Q4 (20)1.63-37.07-19.75.95-20.134.750000001.450.02.840.1-33.33225.00.360.038.466.36-0.7168.314.43-4.11-12.117.380.122.300000022.00.00.01.030.010.757.930.00.01.714.09-19.0510.651.91-2.83-1.3215.3831.250.38642.86111.110.0000
23Q3 (19)2.5944.6932.827.4510.3746.650000001.455.84-9.940.15-11.76-65.120.362.8638.466.415.7986.754.62-10.47-5.5217.360.122.3600000022.00.00.01.030.010.757.930.00.01.499.56-29.3810.451.26-4.65-1.56-7.5926.07-0.0722.2200.0000
23Q2 (18)1.793.473.476.753.3761.10000001.37-1.44-31.840.17288.89-63.040.3520.690.06.0634.0537.545.16-6.185.5217.340.172.4800000022.00.00.01.0310.7510.757.930.00.01.364.62-22.7310.321.57-2.82-1.453.3318.99-0.0955.0-200.00.0000
23Q1 (17)1.73-14.78-13.076.5314.9633.270000001.39-1.42-24.86-0.09-12.5-139.130.2911.54-21.624.5219.53-3.435.59.134.7617.311.882.4900000022.00.00.00.930.020.787.930.00.01.3-38.1-51.4910.16-7.3-10.8-1.521.88-38.89-0.2-211.11-112.50.0000
22Q4 (16)2.034.1-26.455.6811.814.220000001.41-12.42-33.18-0.08-118.6-124.240.260.0-44.683.7810.17-34.955.043.07-1.3716.990.180.8300000022.00.00.00.930.020.787.930.00.02.1-0.47-13.9310.960.0-1.7-1.929.0-90.10.180-87.410.0000
22Q3 (15)1.9512.72-28.575.0821.24-3.790000001.61-19.9-18.690.43-6.52-28.330.26-25.71-33.333.43-22.09-28.674.890.08.6716.960.240.8300000022.00.00.00.930.020.787.930.00.02.1119.89-2.3110.963.20.92-2.11-17.88-63.570100.0-100.00.0000
22Q2 (14)1.73-13.07-25.434.19-14.49-18.80000002.018.652.030.46100.043.750.35-5.41-22.224.40-5.88-24.374.89-6.865.6216.920.180.8300000022.00.00.00.9320.7834.787.930.00.01.76-34.33-20.3610.62-6.76-1.94-1.79-65.74-126.58-0.03-101.88-102.110.0000
22Q1 (13)1.99-27.9-11.954.9-10.09-14.490000001.85-12.32-8.870.23-30.327.780.37-21.28-17.784.68-19.49-27.655.252.749.1516.890.241.3800000022.00.00.00.770.011.597.930.00.02.689.8454.9111.392.1510.05-1.08-6.93-74.191.611.8944.140.0000
21Q4 (12)2.761.1137.935.453.229.660000002.116.57-0.940.33-45.0175.00.4720.51-16.075.8120.81-27.075.1113.566.916.850.181.3200000022.00.00.00.770.011.597.930.00.02.4412.9659.4811.152.679.85-1.0121.71-5.211.4364.37150.880.0000
21Q3 (11)2.7317.67155.145.282.33-12.730000001.980.5123.750.687.522.450.39-13.33-7.144.81-17.39-24.094.5-2.81-15.5716.820.241.3900000-100.022.00.00.00.7711.5911.597.930.00.02.16-2.2662.4110.860.289.15-1.29-63.29-4.880.87-38.73770.00.0000
21Q2 (10)2.322.65152.175.16-9.95-13.420000001.97-2.9664.170.3277.7868.420.450.0200.05.82-9.96168.954.63-3.74-10.2716.780.721.5100000022.00.00.00.690.00.07.930.00.02.2127.75183.3310.834.6415.21-0.79-27.423.661.4227.933650.00.0000
21Q1 (9)2.2694.83209.595.7315.292.690000002.03-4.69-3.330.1850.0181.820.45-19.64-36.626.47-18.83-28.064.810.634.1116.660.181.0900000022.00.00.00.690.04.557.930.00.01.7313.0773.010.351.977.92-0.6235.4256.341.1194.74364.290.0000
20Q4 (8)1.168.41-43.694.97-17.85-29.30000002.1333.1223.120.12-75.51-75.510.5633.3355.567.9725.7575.034.78-10.32-13.2516.630.241.090000-100.0022.00.00.00.690.04.557.930.00.01.5315.0427.510.152.013.68-0.9621.95-18.520.57470.046.150.0000
20Q3 (7)1.0716.337.186.051.51-24.190000001.633.33-15.790.49157.89716.670.42180.0-16.06.33192.6705.333.29-0.5616.590.36-8.290000.010022.00.00.00.690.04.557.930.00.01.3370.5177.339.955.856.53-1.23-50.0-7.890.1350.0125.640.0000
20Q2 (6)0.9226.03104.445.966.81-13.250000001.2-42.86-44.70.19186.36371.430.15-78.87-81.482.16-75.9205.1611.690.3916.530.3-8.4200000022.00.00.00.694.554.557.930.00.00.78-22.014.719.4-1.981.4-0.8242.251.2-0.0490.4873.330.0000
20Q1 (5)0.73-64.5697.35.58-20.63-19.60000002.121.39-0.47-0.22-144.9-83.330.7197.22-11.258.9997.4704.62-16.15-17.0616.480.18-8.5500000022.00.00.00.660.06.457.930.00.01.0-16.67-17.369.59-2.04-1.74-1.42-75.31-86.84-0.42-207.69-193.330.0000
19Q4 (4)2.06164.10.07.03-11.90.0000.0000.01.73-8.950.00.49716.670.00.36-28.00.04.5500.05.512.80.016.45-9.070.0000.0000.022.00.00.00.660.00.07.930.00.01.260.00.09.794.820.0-0.8128.950.00.39200.00.00.0000.0

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