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)32.9784.7100000062.7620.4115.8830.388.7620.6613.960.28.04-24.930.1250.0002.78-1.7716.110.07.1120.920023.7537.230.8633.024.99228.2928.7452.630.000
2022 (9)17.85-9.6700000052.12-27.4612.18-32.567.26-30.6613.93-4.4110.71-0.560.08-38.46002.8327.4816.110.05.8841.690017.31-11.9523.2-2.561.52-81.2618.83-32.190.000
2021 (8)19.76-2.5200000071.8549.1318.0693.1610.4728.014.57-14.1710.77117.140.1362.5002.22-3.4816.110.04.1539.260019.6691.823.8155.118.11548.827.77141.480.000
2020 (7)20.27-18.0700000048.1831.469.3573.478.1838.6416.985.474.9643.770.0814.29002.3-8.7316.110.02.9825.212.12-18.1510.2583.0415.3545.221.25011.5235.280.000
2019 (6)24.7418.1500000036.658.985.3910.685.930.8216.1020.043.45-22.470.07-36.36002.52-8.716.11-0.062.3825.262.5905.6-17.0410.5722.34-2.1703.43-12.720.000
2018 (5)20.94-10.2400000033.635.994.8724.874.51-12.4313.41-17.374.4537.770.11-26.67002.76-7.0716.12-0.121.925.83006.7561.878.6451.85-2.8203.938.860.00-50.06
2017 (4)23.331.9700000031.731.473.97.145.150.7816.23-0.683.234.530.1536.36002.97-1.6616.142.221.5132.460.010.04.17-3.75.693.64-0.5603.61-16.440.00-34.4
2016 (3)22.88-2.600000031.271.393.647.695.11-7.9316.34-9.193.09-14.640.111000.0003.02-7.6515.790.01.1442.50.01-92.314.336.135.499.36-0.0104.3211.630.000
2015 (2)23.49-5.7800000030.84-10.373.38-8.155.552.7818.0014.683.62-10.40.010003.27-7.8915.79-0.060.881.820.1304.08-5.345.025.91-0.2103.876.610.000
2014 (1)24.9310.800000034.41-3.373.6866.525.4-22.6415.69-19.944.041.000003.55-5.8415.82.730.44100.0004.3162.034.7460.68-0.6803.6326.920.000
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)32.9714.5284.7100000000014.5-19.1826.533.36-28.9662.328.76-29.4120.6613.96-32.830.28.043.74-24.930.12-14.2950.00002.78-0.71-1.7716.110.00.07.110.020.9200023.7518.9937.230.8614.033.024.992.46228.2928.7415.7552.630.0000
23Q3 (19)28.79-19.5884.7900000000017.944.8565.654.738.2452.0912.4118.5383.0420.784.4277.067.75-5.49-34.150.14-17.6540.00002.8-0.71-1.4116.110.00.07.110.020.9200019.9630.0331.2327.0720.5328.354.8719.07302.4824.8327.7351.220.0000
23Q2 (18)35.866.0587.2400000000017.1129.5224.714.3727.7848.1410.4731.232.8719.9022.7572.118.2-13.77-38.990.17-10.5354.550002.82-0.725.8916.110.00.07.1120.9220.9200015.35-26.4126.8622.46-16.0124.924.095.6845.5519.44-21.3930.380.0000
23Q1 (17)21.5620.783.1100000000013.2115.27-18.03.4265.22-15.567.989.92-17.3116.2116.3922.219.51-11.2-21.60.19137.572.730002.840.3527.9316.110.00.05.880.041.6900020.8620.51-11.9826.7415.26-3.993.87154.61-24.5624.7331.33-14.220.0000
22Q4 (16)17.8514.57-9.6700000000011.465.82-33.022.07-33.44-49.397.267.08-30.6613.9318.69-4.4110.71-9.01-0.560.08-20.0-38.460002.83-0.3527.4816.110.00.05.880.041.6900017.3113.81-11.9523.210.0-2.561.5225.62-81.2618.8314.68-32.190.0000
22Q3 (15)15.58-18.51-12.6200000000010.83-21.06-48.943.115.42-44.176.78-13.96-47.3611.741.5-37.7511.77-12.4346.940.1-9.09-28.570002.8426.7930.8816.110.00.05.880.041.6900015.2125.7-6.6921.0917.33.131.21-56.94-74.2616.4210.13-21.810.0000
22Q2 (14)19.12-8.56-19.3600000000013.72-14.84-25.072.95-27.16-36.567.88-18.34-32.8811.56-12.84-39.2313.4410.8103.020.110.0-15.380002.240.92.2816.110.00.05.8841.6997.3200-100.012.1-48.95-35.1217.98-35.44-24.262.81-45.221.4414.91-48.28-30.390.0000
22Q1 (13)20.915.82-7.9700000000016.11-5.845.854.05-0.988.09.65-7.832.7713.27-8.96-22.3712.1312.63126.730.11-15.380.00002.220.0-0.4516.110.00.04.150.039.2600-100.023.720.5569.2927.8516.9745.895.13-36.74102.7728.833.8274.410.0000
21Q4 (12)19.7610.82-2.5200000000017.11-19.3325.994.09-26.5768.3110.47-18.7128.014.57-22.7-14.1910.7734.46117.140.13-7.1462.50002.222.3-3.4816.110.00.04.150.039.2600-100.019.6620.6191.823.8116.4355.118.1172.55548.827.7732.24141.480.0000
21Q3 (11)17.83-24.810.2700000000021.2115.8445.375.5719.7868.2812.889.7156.518.85-0.921.718.0121.082.460.147.69-86.920002.17-0.91-8.0516.110.00.04.1539.2639.260-100.0-100.016.3-12.6110.0520.45-13.8659.144.769.68589.5821.0-1.96208.820.0000
21Q2 (10)23.714.3618.1400000000018.3120.358.394.6524.097.8711.7425.0366.0519.0311.359.056.6223.7458.750.1318.18116.670002.19-1.79-10.2516.110.00.02.980.00.02.120.00.018.6533.21338.8223.7424.36154.182.779.49236.4521.4229.58864.860.0000
21Q1 (9)22.7212.09-10.1600000000015.2212.0880.333.7554.32197.629.3914.79106.8317.090.6342.095.357.8635.440.1137.557.140002.23-3.04-8.6116.110.00.02.980.025.212.120.0-18.1514.036.59104.0819.0924.3661.372.53102.4191.6716.5343.74303.170.0000
20Q4 (8)20.2725.36-18.0700000000013.58-6.9238.432.43-26.5980.08.18-0.6138.6416.98-8.395.494.9612.9843.770.08-92.5214.290002.3-2.54-8.7316.110.00.02.980.025.212.120.0-18.1510.2532.0983.0415.3519.4645.221.25230.21157.611.569.12235.280.0000
20Q3 (7)16.17-19.43-27.5200000000014.5926.2136.233.3140.8582.878.2316.4118.7618.546.2304.395.2825.791.071683.33872.730002.36-3.28-8.1716.110.00.02.980.025.212.120.0-18.157.7682.5986.0912.8537.5840.59-0.9652.7158.976.8206.31271.580.0000
20Q2 (6)20.07-20.64-10.5600000000011.5636.9731.512.3586.5164.347.0755.7346.6817.4545.0804.175.575.570.06-14.29-57.140002.440.0-6.8716.110.00.02.9825.2125.212.12-18.15-18.154.25-38.0580.089.34-21.0527.42-2.0326.4517.482.22-45.852320.00.000-100.0
20Q1 (5)25.292.2223.370000000008.44-13.9714.991.26-6.6755.564.54-23.0519.7912.03-25.2903.9514.49-9.40.070.0-22.220002.44-3.17-8.9616.110.00.02.380.025.262.590.006.8622.5-9.1411.8311.9225.19-2.76-27.19-6.154.119.53-17.170.000-100.0
19Q4 (4)24.7410.890.0000.0000.0000.09.81-8.40.01.35-25.410.05.9-14.860.016.1000.03.45-1.150.00.07-36.360.0000.02.52-1.950.016.110.00.02.380.00.02.590.00.05.634.290.010.5715.650.0-2.177.260.03.4387.430.00.0000.0

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