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)0.2750.00.850.00.09125.0000.63-31.52-0.3600.18-5.2628.5738.350.07-73.08000.2875.0003.70.00000-0.920-0.920-0.080-1.000.000
2022 (9)0.18-81.630.85203.570.040000.92-31.85-0.3500.19-32.1420.65-0.430.26-18.75000.160003.70.00000-0.560-0.560-0.070-0.6300.000
2021 (8)0.98157.890.28-6.6700001.350.75-0.1900.28-33.3320.74-33.830.3277.7800000.01-50.03.737.040000-0.210-0.210-0.120-0.3300.000
2020 (7)0.38245.450.30.00.11-62.07001.34-18.79-0.0600.42-2.3331.3420.270.18-57.14000.8-61.170.020.02.7-61.760.020.000-0.260-0.240-0.110-0.3700.000
2019 (6)0.11-76.090.3-77.440.29-46.3001.65-45.9-2.3900.43-46.2526.06-0.640.42-71.23002.062475.00.02-33.337.060.00.020.000-5.60-5.590-0.130-5.7300.000
2018 (5)0.46253.851.33111.110.54-36.47003.0516.41-1.8100.8-45.5826.23-53.251.46-29.47000.08-87.30.03-25.07.060.00.020.000-3.130-3.110-0.10-3.2300.000
2017 (4)0.13-76.360.63-10.00.8549.12002.6214.91-1.2901.4737.3856.1119.552.07-2.82000.638.620.0407.06-36.220.020.000-1.390-1.370-0.080-1.4700.000
2016 (3)0.55-50.890.700.5718.75002.285.07-1.2601.07-22.4646.93-26.22.132.9000.58-45.790011.070.00.020.000-4.010-3.990-0.050-4.0600.000
2015 (2)1.12-70.91000.48-12.73002.17-15.23-2.8901.38-3.563.5913.852.07-40.860.030.01.07-30.520011.070.00.02000-2.70-2.6800.1-28.57-2.600.000
2014 (1)3.8587.81.0233.330.55-1.79002.56-46.112.7101.43-25.5255.8638.193.5-0.280.03-25.01.54-26.320011.07-25.000000.1700.1700.1455.560.3100.000
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)0.27-10.050.00.85-3.410.00.090.0125.00000.18-10.0-10.0-0.0372.7389.660.18-10.0-5.2628.57-7.1438.350.07-36.36-73.080000.28-6.6775.00003.70.00.0000000-0.92-4.55-64.29-0.92-4.55-64.29-0.08-33.33-14.29-1.0-6.38-58.730.0000
23Q3 (19)0.320.07.140.882.331.150.090.0200.00000.242.86-13.04-0.11-37.5-147.830.2100.0-13.0430.77109.2327.090.11-15.38-72.50000.3-6.25150.00003.70.00.0000000-0.88-14.29-225.93-0.88-14.29-225.93-0.0625.0-20.0-0.94-10.59-193.750.0000
23Q2 (18)0.25-65.75-24.240.861.186.170.0980.000000.1427.27-48.15-0.0838.4655.560.111.11-56.5214.7132.35-29.670.13-40.91-71.110000.3288.2400003.70.00.0000000-0.77-11.59-54.0-0.77-11.59-54.0-0.08-14.29-14.29-0.85-11.84-49.120.0000
23Q1 (17)0.73305.56-45.520.850.03.660.0525.000000.11-45.0-50.0-0.1355.17-18.180.09-52.63-52.6311.11-46.2-27.490.22-15.38-51.110000.176.2500003.70.00.0000000-0.69-23.21-115.62-0.69-23.21-115.62-0.070.00.0-0.76-20.63-94.870.0000
22Q4 (16)0.18-35.71-81.630.85-2.3203.570.0433.3300000.2-13.04-13.04-0.29-226.09-625.00.19-17.39-32.1420.65-14.70.310.26-35.0-18.750000.1633.33000-100.03.70.00.0000000-0.56-107.41-166.67-0.56-107.41-166.67-0.07-40.041.67-0.63-96.88-90.910.0000
22Q3 (15)0.28-15.15-75.650.877.41210.710.03000000.23-14.81-39.470.23227.78291.670.230.0-43.924.2115.79-12.610.4-11.1190.480000.120000-100.03.70.00.0000000-0.2746.0-58.82-0.2746.0-58.82-0.0528.5761.54-0.3243.86-6.670.0000
22Q2 (14)0.33-75.37-70.540.81-1.2200000000.2722.73-34.15-0.18-63.64-350.00.2321.05-43.920.9136.46-26.560.450.080.000000000-100.03.70.00.000-100.0000-0.5-56.25-72.41-0.5-56.25-78.57-0.070.046.15-0.57-46.15-35.710.0000
22Q1 (13)1.3436.732.290.82192.86000-100.00000.22-4.35-35.29-0.11-175.0-1200.00.19-32.14-53.6615.32-25.58-49.170.4540.6287.50000000-100.0-100.03.70.00.000-100.0000-0.32-52.38-28.0-0.32-52.38-39.13-0.0741.6736.36-0.39-18.18-8.330.0000
21Q4 (12)0.98-14.78157.890.280.0-6.6700-100.00000.23-39.47-34.29-0.0466.67-110.00.28-31.71-33.3320.59-25.68-34.310.3252.3877.7800000-100.00.010.0-50.03.70.037.0400-100.0000-0.21-23.5319.23-0.21-23.5312.5-0.127.69-9.09-0.33-10.010.810.0000
21Q3 (11)1.152.68-10.850.280-6.6700-100.00000.38-7.3211.76-0.12-200.07.690.410.0-39.7127.70-2.7-43.780.21-16.0-4.5500000-100.00.010.0-50.03.70.027.150-100.0-100.0000-0.1741.3876.06-0.1739.2975.36-0.130.0-8.33-0.328.5763.860.0000
21Q2 (10)1.12-14.5700.000-100.00-100.0-100.00000.4120.5924.24-0.04-500.069.230.410.024.2428.47-5.5623.380.254.17-13.7900000-100.00.010.0-50.03.70.0-47.590.020.00.0000-0.29-16.095.12-0.28-21.7495.28-0.13-18.1813.33-0.42-16.6793.10.0000
21Q1 (9)1.31244.74555.00-100.0-100.00.06-45.45-73.910000.34-2.866.250.01-97.5105.00.41-2.3820.5930.15-3.8239.210.2433.330.00000-100.0-100.00.01-50.0-50.03.737.04-47.590.020.00.0000-0.253.8595.7-0.234.1796.03-0.110.015.38-0.362.793.940.0000
20Q4 (8)0.38-70.54245.450.30.00.00.11-35.29-62.070000.352.94-10.260.4407.69144.940.42-38.24-2.3331.34-36.3920.270.18-18.18-57.140000.8-58.9712.680.020.00.02.7-7.22-61.760.020.00.0000-0.2663.3895.36-0.2465.2295.71-0.118.3315.38-0.3755.4293.540.0000
20Q3 (7)1.29821.43616.670.30.0-79.870.17-22.73-56.410000.343.03-12.82-0.130.080.30.68106.0658.1449.28113.5300.22-24.14-77.320001.950.0427.030.020.0-33.332.91-58.78-58.780.020.00.0000-0.7188.0584.67-0.6988.3685.06-0.1220.025.0-0.8386.3782.670.0000
20Q2 (6)0.14-30.0-72.00.3-81.82-79.450.22-4.35-56.860000.333.12-29.79-0.1335.075.00.33-2.94-43.123.086.5600.2920.83-75.420001.95195.45786.360.020.0-33.337.060.00.00.020.00.0000-5.94-2.24-49.62-5.93-2.42-50.13-0.15-15.38-36.36-6.09-2.53-49.260.0000
20Q1 (5)0.281.8211.111.65450.022.220.23-20.69-43.90000.32-17.95-20.0-0.277.5339.390.34-20.93-42.3721.66-16.900.24-42.86-82.860000.66-7.046500.00.020.0-33.337.060.00.00.020.00.0000-5.81-3.75-68.41-5.79-3.58-68.31-0.130.0-44.44-5.94-3.66-67.80.0000
19Q4 (4)0.11-38.890.00.3-79.870.00.29-25.640.0000.00.390.00.0-0.89-34.850.00.430.00.026.0600.00.42-56.70.0000.00.7191.890.00.02-33.330.07.060.00.00.020.00.0000.0-5.6-20.950.0-5.59-21.00.0-0.1318.750.0-5.73-19.620.00.0000.0

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