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)10.9771.9400000012.867.532.78-9.454.412.5334.214.660.51-30.140000006.60.00.150003.92154.554.07164.29003.92154.550.000
2022 (9)6.3820.3800000011.96149.693.07274.393.9158.332.69-36.60.7340.38000.01-50.0006.60.000001.5401.540001.5400.000
2021 (8)5.3235.440000004.79185.120.821950.02.47220.7851.5712.510.52246.67000.020006.617.860000-3.160-3.16000-3.1600.000
2020 (7)1.581480.00000001.68194.740.0400.77862.545.83226.560.1587.50.020.000005.6250.00000-3.980-3.98000-3.9800.000
2019 (6)0.1-58.330.1754.5500000.577.55-0.2100.0814.2914.046.270.08-46.670.020.000001.60.00000-3.230-3.230-0.050-3.2800.000
2018 (5)0.24-29.410.11-67.6500000.53-57.26-0.6400.07-36.3613.2148.890.15-57.140.020.000001.60.00000-3.030-3.0300.030.0-3.00-0.440
2017 (4)0.34-72.360.34-29.1700001.24-32.61-1.9700.11-60.718.87-41.710.35-33.960.020.000001.6-69.520000-2.470-2.4700.0350.0-2.440-0.380
2016 (3)1.23-40.290.48-21.310.22-21.43001.84-17.49-1.0200.28-28.2115.22-12.990.53-17.190.020.000005.250.00000-4.130-4.1300.020-4.110-1.270
2015 (2)2.06610.340.61-74.040.28-49.09002.230.90.9400.39-9.317.49-10.120.6420.750.020.00.220005.250.00000-3.110-3.110-0.040-3.150-1.140
2014 (1)0.2916.02.356.330.5561.76002.21-0.45-0.4100.4316.2219.4616.740.53-8.620.02-50.0000.28-3.455.250.00000-4.050-4.050-0.060-4.110-0.380
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)10.9728.371.940000000003.4217.531.480.47-39.7427.034.41.6212.5334.191.224.580.51-7.27-30.1400000-100.00006.60.00.00.150.000003.9213.62154.554.0713.06164.290003.9213.62154.550.0000
23Q3 (19)8.55-1.7223.730000000002.91-7.32-1.020.78-11.36-30.364.3312.7622.6633.7813.027.260.5596.43-22.5400000-100.000-100.06.60.00.00.150.000003.4529.21850.03.627.66882.610003.4529.21850.00.0000
23Q2 (18)8.736.1537.010000000003.14-7.655.370.8835.38-2.223.84-10.4933.3329.88-11.6-0.180.28-41.67-54.100000-100.000-100.06.60.00.00.15000002.6721.36270.062.8228.18279.620002.6721.36270.060.0000
23Q1 (17)6.390.1615.140000000003.40.8927.340.6575.68-4.414.299.7247.9333.813.41-18.170.48-34.25-36.840000-100.0-100.00006.60.00.00000002.242.86189.072.242.86189.070002.242.86189.070.0000
22Q4 (16)6.38-7.6720.380000000003.3714.6328.630.37-66.96-24.493.9110.7658.332.693.82-36.730.732.8240.380000.01-50.0-50.00-100.006.60.00.00000001.54434.78148.731.54434.78148.730001.54434.78148.730.0000
22Q3 (15)6.918.8240.160000000002.94-1.34117.781.1224.44314.813.5322.57189.3431.495.18-16.110.7116.3939.220000.020.000.010.006.60.00.0000000-0.4670.787.4-0.4670.787.4000-0.4670.787.40.0000
22Q2 (14)6.3514.4132.850000000002.9811.61684.210.932.359100.02.88-0.69443.429.94-27.5327.660.61-19.74144.000-100.00.020.000.01006.60.00.0000000-1.5736.4459.85-1.5736.4459.85000-1.5736.4459.850.0000
22Q1 (13)5.554.72166.830000000002.671.91520.930.6838.78871.432.917.41297.2641.31-20.0515.440.7646.15406.6700-100.00.020.000006.60.017.86000000-2.4721.8436.83-2.4721.8436.83000-2.4721.8436.830.0000
21Q4 (12)5.37.51235.440000000002.6294.07140.370.4981.48276.922.47102.46220.7851.6737.6612.740.521.96246.6700-100.00.02000006.60.017.86000000-3.1613.4220.6-3.1613.4220.6000-3.1613.4220.60.0000
21Q3 (11)4.933.14317.800-100.00000001.35255.26275.00.272800.001.22130.19351.8537.5460.070.10.51104.0218.750-100.0-100.00000006.60.017.86000000-3.656.6511.41-3.656.6511.41000-3.656.6511.410.0000
21Q2 (10)4.78129.81658.730000000000.38-11.63137.5-0.01-114.2985.710.53-27.4253.3323.45-34.46-20.270.2566.67316.670.01-50.0-50.00000006.617.8683.33000000-3.910.05.1-3.910.05.1000-3.910.05.10.0000
21Q1 (9)2.0831.651980.000-100.00000000.43-60.55514.290.07-46.15450.00.73-5.191360.035.78-21.93250.690.150.0114.290.020.00.00000005.60.0250.0000000-3.911.76-20.31-3.911.76-20.3100100.0-3.911.76-18.480.0000
20Q4 (8)1.5833.91480.00-100.0-100.00000001.09202.78738.460.130750.00.77185.19862.545.8322.22220.830.15-6.2587.50.020.00.00000005.60.0250.0000000-3.983.4-23.22-3.983.4-23.2200100.0-3.983.4-21.340.0000
20Q3 (7)1.1887.31585.710.110-15.380000000.36125.0140.00100.0-100.00.2780.0125.037.5027.500.16166.6777.780.020.00.00000005.655.56250.0000000-4.120.0-28.35-4.120.0-28.3500100.0-4.120.0-26.380.000-100.0
20Q2 (6)0.63530.0687.50-100.0-100.00000000.16128.5714.29-0.07-250.046.150.15200.036.3629.41188.2400.06-14.29-50.00.020.00.00000003.6125.0125.0000000-4.12-26.77-25.23-4.12-26.77-25.230100.0-100.0-4.12-24.85-26.380.000100.0
20Q1 (5)0.10.0-56.520.06-64.71-45.450000000.07-46.15-50.0-0.020.084.620.05-37.5-37.510.20-28.5700.07-12.5-50.00.020.00.00000001.60.00.0000000-3.25-0.62-2.85-3.25-0.62-2.85-0.050.0-266.67-3.3-0.61-5.430.000100.0
19Q4 (4)0.142.860.00.1730.770.0000.0000.00.13-13.330.0-0.02-125.00.00.08-33.330.014.2900.00.08-11.110.00.020.00.0000.0000.01.60.00.0000.0000.0-3.23-0.620.0-3.23-0.620.0-0.050.00.0-3.28-0.610.00.00-100.00.0

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