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)5.9541.0135.180.02-99.37-99.310-100.0-100.00003.25-18.75-11.680.34-59.52-2.862.0-27.8-33.5514.01-25.62-32.535.15-6.36-21.370005.6359.02193.190.31-3.12-11.434.960.00.01.944.310.230.01-50.00.01.09-52.814.813.04-27.457.80.03400.0400.01.12-51.38.740.0000
23Q3 (19)4.2259.2596.283.18-4.79-7.560.971.04-7.620004.0-3.1512.990.841.213.512.77-2.12-5.7818.83-5.18-4.55.5-12.0-23.720001.22-15.28-43.260.32-5.88-5.884.960.0-5.71.865.0810.060.02100.0100.02.3148.084.524.1925.456.89-0.0150.00.02.349.354.550.0000
23Q2 (18)2.6511.3436.63.3412.08-6.70.96-3.03-60.330004.1342.410.980.8388.640.02.8322.51-10.7319.8622.17-3.96.25-6.72-10.070001.44-13.772.130.340.0-2.864.960.01.851.772.319.940.010.00.01.56102.60.03.3433.075.03-0.02-100.0-100.01.54102.63-0.650.0000
23Q1 (17)2.38-5.93-11.192.983.47-10.780.99-2.94-72.580002.9-21.2-9.090.4425.717.322.31-23.26-9.4116.26-21.69-6.936.72.29-0.30001.67-12.577.740.34-2.860.04.960.010.221.73-1.710.190.010.0-50.00.77-25.961.322.51-10.997.26-0.010.00.00.76-26.211.330.0000
22Q4 (16)2.5317.67-23.12.88-16.28-28.181.02-2.86-71.590003.683.95-10.020.35-52.734.623.012.38-7.6720.765.28-8.186.55-9.153.80001.91-11.1611.70.352.942.944.96-5.710.221.764.1414.290.010.0-66.671.04-52.94-18.112.82-28.06-0.35-0.010.050.01.03-53.18-17.60.0000
22Q3 (15)2.1510.82-32.183.44-3.91-27.731.05-56.61-70.170003.54-13.45-10.830.74-10.8454.172.94-7.26-6.0719.72-4.58-16.027.213.749.740002.1552.4832.720.34-2.869.685.268.0116.891.694.9719.010.010.0-50.02.2141.6738.123.9223.2729.37-0.010.066.672.241.9440.130.0000
22Q2 (14)1.94-27.61-37.013.587.19-23.832.42-32.96-27.760004.0928.2122.090.83102.44112.823.1724.3119.6220.6618.32-6.116.953.4216.030001.41-9.0328.180.352.9416.674.878.228.221.612.5521.970.01-50.0-50.01.56105.2627.873.1835.924.22-0.010.050.01.55106.6729.170.0000
22Q1 (13)2.68-18.54-29.13.34-16.71-17.123.610.569.390003.19-22.05.980.4157.6910.812.55-21.7811.8417.47-22.74-15.586.726.529.730001.55-9.3650.490.340.013.334.50.00.01.571.9518.940.02-33.330.00.76-40.16-8.432.34-17.317.83-0.0150.050.00.75-40.0-7.410.0000
21Q4 (12)3.293.79-0.34.01-15.7631.483.591.999.120004.093.0236.330.26-45.83-16.133.264.1555.2422.61-3.7214.226.31-3.9635.70001.715.5652.680.349.6841.674.50.00.01.548.4516.670.0350.050.01.27-20.62-6.622.83-6.64.81-0.0233.330.01.25-20.38-6.720.0000
21Q3 (11)3.172.9243.444.761.2894.293.525.077.320003.9718.5148.130.4823.0877.783.1318.1150.4823.486.6818.426.579.6839.190001.6247.2733.880.313.3334.784.50.00.01.427.587.580.020.00.01.631.1545.453.0318.3624.18-0.03-50.00.01.5730.8346.730.0000
21Q2 (10)3.08-18.5286.674.716.63113.643.351.52830.560003.3511.343.780.395.41116.672.6516.2329.2722.016.3814.675.9915.6429.930001.16.8-73.810.30.030.434.50.00.01.320.00.00.020.00.01.2246.9946.992.5617.9717.97-0.020.033.331.248.1550.00.0000
21Q1 (9)3.7814.5598.954.0332.1387.443.30.3931.250003.010.3315.770.3719.3519.352.288.57-5.020.694.53-2.935.1811.49.050001.03-8.04-73.790.325.042.864.50.00.01.320.013.790.020.0100.00.83-38.971.222.17-19.639.05-0.020.033.330.81-39.552.530.0000
20Q4 (8)3.349.3241.633.0524.496.643.290.3867.650003.011.944.170.3114.81-3.122.10.96-12.519.79-0.18-7.84.65-1.48-3.930001.12-7.44-72.00.244.3514.294.50.00.01.320.013.790.020.0100.01.3623.64-17.072.710.66-3.91-0.0233.330.01.3425.23-17.280.0000
20Q3 (7)2.2133.9430.772.4511.36-9.263.28811.11786.490002.6815.02-6.620.2750.0-25.02.081.46-13.3319.833.304.722.39-4.650001.21-71.19-69.440.230.09.524.50.00.01.320.013.790.020.0100.01.132.53-16.672.4412.44-2.01-0.030.0-50.01.0733.75-17.690.0000
20Q2 (6)1.65-13.16-12.232.22.33-49.310.3612.5-33.330002.33-10.38-19.930.18-41.94-58.142.05-14.58-19.9219.19-9.9404.61-2.951.320004.26.87218.180.239.5221.054.50.00.01.3213.7913.790.02100.0100.00.831.22-13.542.179.051.88-0.030.000.81.27-16.670.0000
20Q1 (5)1.9-18.4517.282.15-24.83-52.010.32-5.88-41.820002.6-9.723.170.31-3.12-22.52.40.0-2.4421.31-0.7104.75-1.861.060003.93-1.75172.920.210.010.534.50.00.01.160.016.00.010.000.82-50.0-60.01.99-29.18-34.75-0.03-50.000.79-51.23-61.460.0000
19Q4 (4)2.3337.870.02.865.930.00.34-8.110.0000.02.880.350.00.32-11.110.02.40.00.021.4700.04.84-2.220.0000.04.01.010.00.210.00.04.50.00.01.160.00.00.010.00.01.6424.240.02.8112.850.0-0.020.00.01.6224.620.00.0000.0
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)5.95135.180.02-99.31000014.29-1.452.455.152.0-33.5514.00-32.585.15-21.37005.6193.190.31-11.434.960.01.9410.230.010.01.094.813.047.80.0301.128.740.000
2022 (9)2.53-23.12.88-28.181.02-71.590014.50.552.3356.383.01-7.6720.76-8.186.553.8001.9111.70.352.944.9610.221.7614.290.01-66.671.04-18.112.82-0.35-0.0101.03-17.60.000
2021 (8)3.29-0.34.0131.483.599.120014.4235.781.4939.253.2655.2422.6114.336.3135.7001.7152.680.3441.674.50.01.5416.670.0350.01.27-6.622.834.81-0.0201.25-6.720.000
2020 (7)3.341.633.056.643.29867.650010.62-5.011.07-29.142.1-12.519.77-7.894.65-3.93001.12-72.00.2414.294.50.01.3213.790.02100.01.36-17.072.7-3.91-0.0201.34-17.280.000
2019 (6)2.3343.832.86-40.790.34-41.380011.182.661.51-8.482.4-13.3621.47-15.64.845.91004.0153.160.215.04.50.01.1616.00.0101.64-1.22.815.64-0.0201.62-1.820.000
2018 (5)1.6240.874.8326.440.58-10.770010.8914.991.6539.832.7720.9625.445.194.579.59001.58-15.960.25.264.50.01.013.64001.6632.82.6624.88-0.0101.6532.00.000
2017 (4)1.15-11.543.8281.90.651.56009.4722.671.1890.322.2952.6724.1824.454.1727.91001.88-25.690.1935.714.50.00.887.32001.2583.822.1342.0001.2583.820.000
2016 (3)1.3-14.472.1-7.490.64137.04007.7218.590.62-4.621.55.6319.43-10.923.2646.19002.5317.670.14600.04.53.930.829.33000.68-8.111.50.0000.68-9.330.000
2015 (2)1.5231.032.2710.730.2735.0006.51-7.40.65-13.331.426.7721.8115.32.234.21002.1531.10.02100.04.330.00.7510.29000.74-10.841.5-0.660.010.00.75-10.710.000
2014 (1)1.16-19.442.05-17.340.281.82007.0326.670.7566.671.3352.8718.9220.692.1425.15001.6465.660.0104.335.10.687.94000.8372.921.5129.060.010.00.8471.430.000

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