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)0.821.210.95-15.180.05-96.18004.292.390.01-83.331.063.9224.711.52.33-10.38000.73-15.120.0105.1828.860.010.000-1.540-1.53000-1.5400.000
2022 (9)0.66144.441.123.71.31-9.66004.1921.80.0601.02-1.9224.34-19.482.6-9.72000.86-16.5004.023.340.010.000-1.560-1.550-0.010-1.5700.000
2021 (8)0.27-27.031.08-13.61.45705.56003.447.17-0.2201.0452.9430.2342.722.88-7.69001.03-53.180.0103.890.00.010.000-1.610-1.6000-1.6100.000
2020 (7)0.3785.01.25-45.890.1812.5003.21-1.53-0.1900.68-15.021.18-13.683.12-8.77002.2124.49003.890.00.010.000-1.420-1.41000-1.4200.000
2019 (6)0.2-28.572.3112.140.1614.29003.26-23.47-0.3500.8-18.3724.546.673.424.91000.98-2.970.010.03.890.00.010.000-1.230-1.23000-1.2300.000
2018 (5)0.2864.712.067.290.14-53.33004.2620.680.0100.984.2623.00-13.613.264.15001.0121.690.01-50.03.890.00.010.000-0.880-0.87000-0.8800.000
2017 (4)0.17-5.561.9216.360.3200.0003.53-12.84-0.2300.94-16.0726.63-3.713.13-3.1000.83-20.950.020.03.890.00.010.000-0.830-0.82000-0.8300.000
2016 (3)0.18-70.491.6526.920.125.0004.052.27-0.2201.1213.1327.6510.623.236.95001.05123.40.02-33.333.890.00.010.000-0.570-0.57000-0.5700.000
2015 (2)0.6110.911.335.420.08700.0003.96-5.71-0.2900.99-28.7825.00-24.463.024.5000.47147.370.030.03.890.00.010.000-0.330-0.32000-0.3300.000
2014 (1)0.551.850.96-12.730.01-96.88004.218.310.0401.3921.9333.103.062.8916.06000.1990.00.03200.03.897.760.010.000-0.030-0.02000-0.0300.000
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)0.82.5621.210.95-12.04-15.180.05-28.57-96.180001.1-1.79-1.790-100.0-100.01.06-2.753.9224.71-2.31.52.33-3.72-10.380000.73-7.59-15.120.01005.180.028.860.010.00.0000-1.540.01.28-1.530.01.290100.0100.0-1.540.651.910.0000
23Q3 (19)0.7814.7134.481.08-10.74-0.920.07-92.55-95.10001.124.673.70.02300.0-33.331.094.8113.5425.293.836.962.42-4.72-9.020000.79-2.47-12.220005.1819.9132.820.010.00.0000-1.541.283.14-1.531.293.16-0.0100.0-1.550.643.120.0000
23Q2 (18)0.6823.6436.01.213.427.080.94-18.97487.50001.077.012.63-0.01-200.00.01.04-0.9516.8524.36-3.746.452.54-4.51-4.150000.81-2.41-63.680004.325.3711.050.010.00.0000-1.56-0.653.7-1.55-0.653.730100.0100.0-1.560.04.290.0000
23Q1 (17)0.55-16.67-6.781.174.462.631.16-11.45-19.440001.0-10.71-3.850.01-66.670.01.052.9434.6225.303.9325.532.662.31-0.370000.83-3.49-16.1600-100.04.11.995.40.010.00.0000-1.550.643.12-1.540.653.75-0.010.00.0-1.560.643.110.0000
22Q4 (16)0.6613.79144.441.122.753.71.31-8.39-9.660001.123.713.130.030.001.026.25-1.9224.342.95-19.482.6-2.26-9.720000.86-4.44-16.500-100.04.023.083.340.010.00.0000-1.561.893.11-1.551.93.12-0.010.00-1.571.882.480.0000
22Q3 (15)0.5816.093.331.09-3.543.811.43793.750.00001.0813.6818.680.03400.0160.00.967.8718.5223.653.35-1.922.660.38-8.90000.9-59.64-9.0900-100.03.90.260.260.010.00.0000-1.591.853.05-1.581.863.66-0.010.00-1.61.842.440.0000
22Q2 (14)0.5-15.25177.781.13-0.88-6.610.16-88.89-5.880000.95-8.652.15-0.01-200.083.330.8914.13.4922.8813.52-12.472.65-0.75-12.250002.23125.254.690-100.0-100.03.890.00.00.010.00.0000-1.62-1.25-1.89-1.61-0.62-1.9-0.010.00-1.63-1.24-2.520.0000
22Q1 (13)0.59118.52436.361.145.56-5.791.44-0.69700.00001.045.0570.490.010108.330.78-25.0-2.520.16-33.33-22.662.67-7.29-13.870000.99-3.88-54.170.010.00.03.890.00.00.010.00.0000-1.60.62-3.9-1.60.0-4.58-0.0100-1.610.0-4.550.0000
21Q4 (12)0.27-10.0-27.031.082.86-13.61.451.4705.560000.998.798.790100.0100.01.0428.452.9430.2325.4142.272.88-1.37-7.690001.034.04-53.180.010.003.890.00.00.010.00.0000-1.611.83-13.38-1.62.44-13.48000-1.611.83-13.380.0000
21Q3 (11)0.366.67-6.251.05-13.22-16.671.43741.181000.00000.91-2.158.33-0.0516.67-600.00.81-5.8122.7324.11-7.7810.312.92-3.31-11.780000.99-53.52-53.520.010.00.03.890.00.00.010.00.0000-1.64-3.14-20.59-1.64-3.8-21.48000-1.64-3.14-20.590.0000
21Q2 (10)0.1863.6420.01.210.0-49.580.17-5.5621.430000.9352.4630.99-0.0650.0-100.00.867.519.4426.140.313.113.02-2.58-10.120002.13-1.39131.520.010.003.890.00.00.010.00.0000-1.59-3.25-16.06-1.58-3.27-15.33000-1.59-3.25-16.060.0000
21Q1 (9)0.11-70.27-38.891.21-3.2-50.210.180.020.00000.61-32.97-17.57-0.12-100.0-9.090.817.6511.1126.0622.637.853.1-0.64-8.820002.16-1.82127.370.0100.03.890.00.00.010.00.0000-1.54-8.45-14.93-1.53-8.51-15.04000-1.54-8.45-14.930.0000
20Q4 (8)0.3715.6285.01.25-0.79-45.890.1838.4612.50000.918.3324.66-0.06-700.045.450.683.03-15.021.25-2.77-13.143.12-5.74-8.770002.23.29124.490-100.0-100.03.890.00.00.010.00.0000-1.42-4.41-15.45-1.41-4.44-14.63000-1.42-4.41-15.450.0000
20Q3 (7)0.32113.33128.571.26-47.5-45.690.13-7.14-18.750000.8418.3127.270.01133.33107.690.66-8.33-31.2521.85-13.803.31-1.49-2.360002.13131.52108.820.0100.03.890.00.00.010.00.0000-1.360.73-21.43-1.351.46-21.62000-1.360.73-21.430.0000
20Q2 (6)0.15-16.670.02.4-1.231.690.14-6.670.00000.71-4.05-16.47-0.0372.7362.50.720.0-28.7125.354.9303.36-1.182.440000.92-3.16-2.130-100.0-100.03.890.00.00.010.00.0000-1.37-2.24-37.0-1.37-3.01-38.38000-1.37-2.24-37.00.0000
20Q1 (5)0.18-10.0157.142.435.1920.90.15-6.257.140000.741.37-28.16-0.110.0-266.670.72-10.0-23.424.16-1.2403.4-0.586.250000.95-3.06-2.060.010.00.03.890.00.00.010.00.0000-1.34-8.94-47.25-1.33-8.13-47.78000-1.34-8.94-47.250.0000
19Q4 (4)0.242.860.02.31-0.430.00.160.00.0000.00.7310.610.0-0.1115.380.00.8-16.670.024.4600.03.420.880.0000.00.98-3.920.00.010.00.03.890.00.00.010.00.0000.0-1.23-9.820.0-1.23-10.810.0000.0-1.23-9.820.00.0000.0

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