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)4.31-45.510000006.222.981.6619.420.88-11.1114.15-13.680.8513.330000008.95.080.4250.00.030.01.9943.172.4443.53-0.701.29-5.150.000
2022 (9)7.9154.190000006.0417.971.3957.950.99-10.016.39-23.710.75-5.060.090.0000.01-50.08.4710.00.2840.00.030.01.3957.951.754.55-0.0301.3660.00.000
2021 (8)5.13144.290000005.1211.790.8839.681.115.7921.483.580.79-9.20.090.0000.020.07.710.790.253.850.030.00.8839.681.139.24-0.0300.8541.670.000
2020 (7)2.1-21.640000004.581.330.635.00.95-3.0620.74-4.330.87-1.140.090.0000.020.06.950.00.1385.710.030.00.635.00.7912.86-0.0300.65.260.000
2019 (6)2.6844.860000004.525.610.65.260.9812.6421.686.660.886.020.090.0000.02-33.336.95-1.840.07250.00.030.00.63.450.712.9-0.0300.573.640.000
2018 (5)1.851.650000004.280.00.57256.250.87-30.9520.33-30.950.83-11.70.090.0000.030.07.080.00.0200.0300.58262.50.62287.5-0.0300.55323.080.000
2017 (4)1.8287.63000.020.0004.2827.380.1601.2614.5529.44-10.080.943.30.090.00.13-13.330.03-25.07.080.000000.1600.160-0.0300.1300.000
2016 (3)0.97-66.89000.02-66.67003.3628.74-0.1201.150.6832.7417.050.91-3.190.090.00.15-76.920.0433.337.080.00000-0.120-0.120-0.020-0.1400.000
2015 (2)2.93551.11000.060.0002.616.1-0.6300.734.2927.97-1.710.949.30.090.00.65-8.450.030.07.080.570000-0.630-0.63000-0.6300.000
2014 (1)0.45-85.44000.06100.0002.465.58-0.1900.7-10.2628.46-15.00.8616.220.090.00.71-7.790.03200.07.040.430000-0.190-0.19000-0.1900.000
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)4.312.62-45.510000000001.49-6.29-9.150.18-56.1-58.140.88-20.72-11.1114.15-18.81-13.680.85-12.3713.3300-100.00000-100.0-100.08.90.115.080.420.050.00.030.00.01.997.5743.172.446.0943.53-0.7-52.17-2233.331.29-7.19-5.150.0000
23Q3 (19)4.24.22-41.010000000001.59-7.02-2.450.41-33.87-2.381.113.740.017.434.39-8.790.9712.7932.8800-100.00000.010.00.08.890.04.960.420.050.00.030.00.01.8527.5994.742.321.0582.54-0.4614.81-1433.331.3952.7551.090.0000
23Q2 (18)4.03-51.56-35.520000000001.7119.5811.040.6240.9187.881.0718.89-5.3116.6915.74-17.720.8613.1630.300-100.00000.010.0-50.08.894.964.960.4250.050.00.030.00.01.45-20.33168.521.9-10.8123.53-0.54-1700.0-1700.00.91-49.1678.430.0000
23Q1 (17)8.325.1846.220000000001.43-12.816.260.442.33109.520.9-9.09-10.014.42-12.0-24.420.761.3322.580-100.0-100.00000.010.0-50.08.470.010.00.280.040.00.030.00.01.8230.9470.092.1325.2963.85-0.030.00.01.7931.6272.120.0000
22Q4 (16)7.9111.154.190000000001.640.6116.310.432.38207.140.99-10.81-10.016.39-14.21-23.710.752.74-5.060.090.00.00000.010.0-50.08.470.010.00.280.040.00.030.00.01.3946.3257.951.734.9254.55-0.030.00.01.3647.8360.00.0000
22Q3 (15)7.1213.9259.640000000001.635.8417.270.4227.2735.481.11-1.77-12.619.10-5.83-25.690.7310.61-20.650.090.00.00000.01-50.00.08.470.010.00.280.040.00.030.00.00.9575.9328.381.2648.2429.9-0.030.00.00.9280.3929.580.0000
22Q2 (14)6.259.84199.040000000001.5425.227.270.3357.1457.141.1313.0-2.5920.296.31-17.80.666.45-32.650.090.00.00000.020.00.08.4710.021.870.2840.0115.380.030.00.00.54-49.53-49.060.85-34.62-30.33-0.030.00.00.51-50.96-50.490.0000
22Q1 (13)5.6910.92181.680000000001.23-12.7710.810.2150.0-4.551.0-9.091.0119.08-11.17-10.360.62-21.52-27.060.090.00.00000.020.00.07.70.010.790.20.053.850.030.00.01.0721.5925.881.318.1828.71-0.030.00.01.0422.3526.830.0000
21Q4 (12)5.1315.02144.290000000001.411.4414.630.14-54.84-30.01.1-13.3915.7921.48-16.433.350.79-14.13-9.20.090.00.00000.02100.00.07.70.010.790.20.053.850.030.00.00.8818.9239.681.113.439.24-0.030.00.00.8519.7241.670.0000
21Q3 (11)4.46113.4199.330000000001.3914.8820.870.3147.62158.331.279.487.6325.714.16-2.830.92-6.125.750.090.00.00000.01-50.0-50.07.710.7910.790.253.8553.850.030.00.00.74-30.1972.090.97-20.4964.41-0.030.00.00.71-31.0777.50.0000
21Q2 (10)2.093.4747.180000000001.219.014.310.21-4.550.01.1617.17-1.6924.6815.93-5.460.9815.293.160.090.00.00000.020.00.06.950.00.00.130.00.00.030.00.01.0624.71241.941.2220.79159.57-0.030.00.01.0325.61267.860.0000
21Q1 (9)2.02-3.8124.690000000001.11-9.767.770.2210.0120.00.994.216.4521.292.425.990.85-2.3-12.370.090.00.00000.020.00.06.950.00.00.130.085.710.030.00.00.8534.9221.431.0127.8524.69-0.030.00.00.8236.6722.390.0000
20Q4 (8)2.140.94-21.640000000001.236.969.820.266.67185.710.95-19.49-3.0620.79-21.43-4.120.870.0-1.140.090.00.00000.020.00.06.950.00.00.130.085.710.030.00.00.6346.515.00.7933.912.86-0.030.00.00.650.05.260.0000
20Q3 (7)1.494.93-13.370000000001.15-0.86-4.960.12-42.86-36.841.180.0-7.0926.461.3500.87-8.4217.570.090.00.00000.020.0-33.336.950.00.00.130.085.710.030.00.00.4338.71-18.870.5925.53-6.35-0.030.00.00.442.86-20.00.0000
20Q2 (6)1.42-12.35-33.020000000001.1612.62-8.660.21110.0-19.231.1826.88-9.2326.1129.9700.95-2.0617.280.090.00.00000.020.0-33.336.950.00.00.1385.7185.710.030.00.00.31-55.71-6.060.47-41.986.82-0.030.00.00.28-58.21-6.670.0000
20Q1 (5)1.62-39.55-25.350000000001.03-8.0411.960.142.8642.860.93-5.112.0520.09-7.3600.9710.2329.330.090.00.00000.020.00.06.950.0-1.840.070.0250.00.030.00.00.716.679.380.8115.7117.39-0.030.00.00.6717.549.840.0000
19Q4 (4)2.6855.810.0000.0000.0000.01.12-7.440.00.07-63.160.00.98-22.830.021.6800.00.8818.920.00.090.00.0000.00.02-33.330.06.950.00.00.070.00.00.030.00.00.613.210.00.711.110.0-0.030.00.00.5714.00.00.0000.0

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