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)5.68-6.43000.2-89.90027.11-9.960.15-54.551.04-16.133.84-6.85000.47-6.05.442620.01.98-18.186.2818.050.1427.270.01-75.01.3312.711.4711.36001.3313.680.000
2022 (9)6.07-2.250.77755.561.9800030.1110.860.33-76.261.24-6.064.12-15.26000.5-10.710.2-89.642.42-12.955.320.00.1100.0401.1811.321.3224.53-0.0101.1720.620.000
2021 (8)6.21162.030.090.0000027.16221.421.39131.671.3216.814.86-63.66000.56-1.751.932.662.781.465.320.000001.0601.060-0.0900.970-0.000
2020 (7)2.37248.530.090.000008.4542150.00.601.13013.370000.57-63.231.8802.7405.327.040000-0.30-0.30-0.050-0.3500.000
2019 (6)0.687.940.090.000000.02-71.43-0.270000.000001.55-1.900004.970.00000-0.90-0.90-0.060-0.9600.000
2018 (5)0.63-64.00.09000000.07-72.0-0.0500.01-87.514.29-55.36001.5853.400004.970.00000-0.630-0.630-0.040-0.6700.000
2017 (4)1.757.360000000.25-76.19-0.0800.08-52.9432.0097.65001.03-3.7400004.970.00000-0.590-0.590-0.040-0.6300.000
2016 (3)1.63-10.440000001.05-29.05-0.2600.17-46.8816.19-25.120.01-50.01.07-9.3200004.970.00000-0.510-0.510-0.010-0.5200.000
2015 (2)1.826.430000001.48-41.04-0.2500.32-65.9621.62-42.270.02-94.441.1890.3200004.97-47.680000-0.250-0.2500.020-0.2300.000
2014 (1)1.7134.650.4128.1200002.51-59.52-1.3200.94-22.3137.4591.890.36-37.930.625.08000.010.09.50.00000-4.530-4.530-0.060-4.5900.000
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)5.685.19-6.4300-100.00.20-89.90006.842.86-13.090.32128.57300.01.04-7.14-16.133.84-3.61-6.840000.47-2.08-6.05.44-3.552620.01.98-5.26-18.186.280.018.050.140.027.270.010.0-75.01.3331.6812.711.4726.7211.360-100.0100.01.3329.1313.680.000-100.0
23Q3 (19)5.4-8.94-6.570-100.0-100.000-100.00006.65-4.59-16.460.1455.56-46.151.1236.59-8.23.9842.95-2.190000.480.0-7.695.640.002.09-5.0-17.726.280.018.050.140.027.270.010.0-75.01.0114.77-24.631.1613.73-21.620.02100.0-33.331.0315.73-24.820.000-100.0
23Q2 (18)5.9318.3641.870.580.0544.440-100.0-100.00006.974.97-4.650.09123.08-55.00.82-4.65-32.232.79-3.55-33.110000.48-4.0-9.435.640.002.2-4.76-19.416.2818.0518.050.1427.2727.270.01-75.0-75.00.8811.39-20.721.029.68-19.050.01200.0200.00.8914.1-19.090.000-100.0
23Q1 (17)5.01-17.46-16.080.58-24.68544.441.990.5100006.64-15.63-4.6-0.39-143.75-1400.00.86-30.65-17.312.89-29.9-21.140000.50.0-9.095.642720.0190.722.31-4.55-16.05.320.00.00.110.000.040.000.79-33.05-25.470.93-29.55-12.26-0.010.050.00.78-33.33-25.00.00-100.0-100.0
22Q4 (16)6.075.02-2.250.77755.56755.561.981.0200007.87-1.131.68-0.16-161.5466.671.241.64-6.064.121.2-15.240000.5-3.85-10.710.20-89.642.42-4.72-12.955.320.00.00.110.000.040.001.18-11.9411.321.32-10.8124.53-0.01-133.3388.891.17-14.620.620.002.68147.39
22Q3 (15)5.7838.2814.910.090.00.01.960.5100007.968.8912.910.2630.0-39.531.220.83-19.744.07-2.24-32.270000.52-1.89-7.1400-100.02.54-6.96-5.935.320.00.00.110.000.040.001.3420.72-12.991.4817.46-3.90.03400.0133.331.3724.55-5.520.00-3.70
22Q2 (14)4.18-29.98-6.280.090.001.95000007.315.039.920.2566.67-84.381.2116.35-27.984.1613.7-48.40000.53-3.640.00-100.0-100.02.73-0.735.05.320.00.00.11000.04001.114.72-0.891.2618.8712.5-0.0150.087.51.15.775.770.00-2.85-51.35
22Q1 (13)5.97-3.8690.730.090.00.00000006.96-10.0821.680.03106.25-81.251.04-21.21-12.613.66-24.65-56.390000.55-1.79-1.791.940.522.652.75-1.083.385.320.00.00000001.060.0857.141.060.0857.14-0.0277.7877.781.047.22552.170.00149.34181.09
21Q4 (12)6.2123.46162.030.090.00.00000007.749.7931.86-0.48-211.63-217.071.32-13.1616.814.86-19.14-63.610000.560.0-1.751.931.052.662.782.961.465.320.00.00000001.06-31.17453.331.06-31.17453.33-0.090.0-80.00.97-33.1377.14-0.000-180.83
21Q3 (11)5.0312.78136.150.0900.00000007.056.02173.260.43-66.41207.141.52-9.5229.916.01-25.52-86.70000.565.66-54.471.910.532.692.73.85-3.915.320.00.00000001.5437.5316.91.5437.5316.9-0.09-12.5-28.571.4539.42285.90.00-100.00
21Q2 (10)4.4642.4930.410-100.0-100.00000006.6516.2601.28700.01322.221.6841.1808.07-3.9200000.53-5.36-57.61.90.532.72.6-2.2605.320.00.00000001.12900.0231.761.12900.0231.76-0.0811.11-14.291.04552.17213.040.00261.930
21Q1 (9)3.1332.0773.890.090.00.00000005.72-2.5657100.00.16-60.98500.01.195.3108.40-37.1300000.56-1.75-61.91.890.5302.66-2.9205.320.07.04000000-0.1453.3385.11-0.1453.3385.11-0.09-80.0-50.0-0.2334.2977.0-0.00-149.190
20Q4 (8)2.3711.27248.530.090.00.00000005.87127.5200.41192.86472.731.13-3.42013.36-70.4300000.57-53.66-61.741.881.0802.74-2.4905.320.07.04000000-0.357.7566.67-0.357.7566.67-0.0528.5716.67-0.3555.1363.540.0000
20Q3 (7)2.13-37.72280.360.090.00.00000002.58025700.00.1455.56333.331.17011600.045.17000001.23-1.6-18.541.860.5402.81005.320.07.04000000-0.7116.4710.13-0.7116.4710.13-0.070.0-40.0-0.7815.227.140.0000
20Q2 (6)3.4290.095.430.090.00.00000000-100.000.09325.0228.5700-100.00.00000001.25-14.97-19.351.85000005.327.047.04000000-0.859.57-16.44-0.859.57-16.44-0.07-16.67-133.33-0.928.0-21.050.0000
20Q1 (5)1.8164.71-6.250.090.00.00000000.0100.0-0.0463.64-100.000-100.00.00000001.47-1.34-6.960000004.970.00.0000000-0.94-4.44-42.42-0.94-4.44-42.42-0.060.0-100.0-1.0-4.17-44.930.0000
19Q4 (4)0.6821.430.00.090.00.0000.0000.00-100.00.0-0.11-83.330.00-100.00.00.0000.0000.01.49-1.320.0000.0000.04.970.00.0000.0000.0-0.9-13.920.0-0.9-13.920.0-0.06-20.00.0-0.96-14.290.00.0000.0

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