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)1.9161.860.1-85.290.010007.39-12.65-1.0201.52-12.6420.570.03.87-34.07000.2900.17-32.03.190.01.026.2500-0.7400.28-82.7200-0.7400.162.08
2022 (9)1.18-59.170.68000008.46-40.00.63-83.591.74-18.6920.5735.515.8796.9800000.25-16.673.190.00.9668.420.010.00.65-83.161.62-63.51000.65-83.120.1617860.87
2021 (8)2.8972.0200000014.121.453.8483.732.14-3.1715.18-20.272.9893.511.110000.315.383.196.690.5758.330.010.03.8684.694.4479.76-0.0103.8585.10.00-40.46
2020 (7)1.6857.0100000011.6175.112.09280.02.2182.6419.044.31.5467.3900000.26-10.342.992.050.3616.130.010.02.09273.212.47183.91-0.0102.08278.180.00-25.45
2019 (6)1.0757.350000006.6311.430.5522.221.21-5.4718.25-15.160.92-14.0200000.2911.542.930.690.3119.230.0100.5621.740.8719.18-0.0100.5541.030.00-2.01
2018 (5)0.68-40.870000005.95-3.090.45-4.261.2816.3621.5120.081.07-6.1400000.26-18.752.910.340.2618.18000.46-8.00.731.39-0.0700.398.330.00-50.0
2017 (4)1.1559.720000006.148.480.47-7.841.115.7917.926.741.1418.7500000.32-11.112.90.690.2229.41000.5-9.090.721.41-0.1400.369.090.000
2016 (3)0.72-34.550000005.662.910.51-21.540.9517.2816.7813.970.96-17.2400000.3616.132.884.730.1770.0000.55-20.290.71-10.13-0.2200.33-52.170.000
2015 (2)1.139.240000005.516.030.6551.160.8128.5714.7310.811.1654.6700000.31138.462.7512.70.166.67000.6946.810.7949.06000.6946.810.000
2014 (1)0.7925.40000004.7415.610.4334.380.6318.8713.292.820.750.00.030000.1385.712.445.170.06100.0000.4746.880.5351.43000.4746.880.000
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)1.9112.3561.860.1-75.0-85.290.01000002.141.4240.79-0.31-933.33-3.331.522.7-12.6420.57-5.910.03.87-11.85-34.070000.29000.17-15.0-32.03.190.00.01.020.06.2500-100.0-0.74-72.09-213.850.28-52.54-82.720-100.00-0.74-76.19-213.850.160.952.08
23Q3 (19)1.722.36.250.45.26-29.820000002.1121.9721.97-0.0390.080.01.4812.98-30.8421.866.647.574.39-10.04-26.590000000.2-4.76-25.933.190.00.01.020.06.2500-100.0-0.43-7.5-145.740.59-6.35-69.110.0100-0.42-5.0-144.680.16-2.882.64
23Q2 (18)1.393.73-16.770.38-36.6700000001.7322.7-26.69-0.321.05-207.141.315.65-48.6320.5016.06-0.394.88-11.75-9.80000000.21-12.5-25.03.190.00.01.026.256.250-100.0-100.0-0.4-700.0-137.040.63-31.52-69.270-100.00-0.4-900.0-137.040.170.436.26
23Q1 (17)1.3413.56-23.860.6-11.7600000001.41-7.24-50.53-0.38-26.67-147.51.24-28.74-42.5917.66-14.1210.565.53-5.7948.2600-100.00000.24-4.0-14.293.190.00.00.960.068.420.010.00.0-0.05-107.69-104.20.92-43.21-48.020.0100.0-0.04-106.15-103.330.173.6714139.15
22Q4 (16)1.18-26.25-59.170.6819.300000001.52-12.14-57.66-0.3-100.0-134.091.74-18.69-18.6920.571.235.515.87-1.8496.9800-100.00000.25-7.41-16.673.190.00.00.960.068.420.010.00.00.65-30.85-83.161.62-15.18-63.5100100.00.65-30.85-83.120.161.5117860.87
22Q3 (15)1.6-4.19-18.780.57000000001.73-26.69-51.81-0.15-153.57-112.932.14-16.0818.2320.32-1.2554.845.9810.54163.4400-100.00000.27-3.57-15.623.190.06.690.960.068.420.010.00.00.94-12.96-68.351.91-6.83-46.200100.00.94-12.96-68.140.160.5412121.15
22Q2 (14)1.67-5.11-39.270000000002.36-17.19-32.380.28-65.0-69.892.5518.0659.3820.5828.8270.695.4145.04197.250-100.000000.280.0-17.653.190.06.690.9668.42166.670.010.00.01.08-9.24-46.272.0515.82-14.230-100.0100.01.08-10.0-45.730.1613357.220
22Q1 (13)1.76-39.1-2.760000000002.85-20.61-16.910.8-9.09-9.092.160.9310.215.985.267.193.7325.17115.611.6649.5500000.28-6.670.03.190.06.690.570.058.330.010.00.01.19-69.1710.191.77-60.1421.230.01200.0200.01.2-68.8312.150.0030.77-33.92
21Q4 (12)2.8946.772.020000000003.590.09.450.88-24.1431.342.1418.23-3.1715.1815.63-20.272.9831.2893.511.1146.0500000.3-6.2515.383.196.696.690.570.058.330.010.00.03.8629.9784.694.4425.0779.76-0.0150.00.03.8530.5185.10.00-30.93-40.46
21Q3 (11)1.97-28.3647.010000000003.592.8716.941.1624.73100.01.8113.12-9.0513.138.86-32.922.2724.7343.670.76000000.32-5.8823.082.990.00.00.5758.3358.330.010.00.02.9747.76109.153.5548.5497.22-0.020.00.02.9548.24110.710.000-22.58
21Q2 (10)2.7551.9342.490000000003.491.753.560.935.6855.01.6-18.371.2712.06-19.11-32.541.825.210.30000000.3421.4325.932.990.0-0.330.360.00.00.010.00.02.0186.11139.292.3963.795.9-0.02-100.00.01.9985.98142.680.00-100.0-100.0
21Q1 (9)1.817.7440.310000000003.434.5781.480.8831.34266.671.96-11.3143.0714.90-21.7-21.781.7312.3455.860000000.287.690.02.990.0-1.320.360.016.130.010.00.01.08-48.33248.391.46-40.89135.48-0.010.050.01.07-48.56268.970.0017.81-15.17
20Q4 (8)1.6825.3757.010000000003.286.8478.260.6715.52272.222.2111.0682.6419.04-2.724.31.54-2.5367.390000000.260.0-10.342.990.02.050.360.016.130.010.00.02.0947.18273.212.4737.22183.91-0.0150.00.02.0848.57278.180.00-10.18-25.45
20Q3 (7)1.34-30.5757.650000000003.07-8.976.440.58-3.33383.331.9925.9557.9419.579.4801.58-4.2444.950000000.26-3.723.812.99-0.332.40.360.016.130.010.00.01.4269.05283.781.847.54160.87-0.020.0-100.01.470.73288.890.00-9.67-20.33
20Q2 (6)1.9349.61150.650000000003.3778.3195.930.6150.0275.01.5815.3319.717.87-6.201.6548.6550.00000000.27-3.5717.393.0-0.992.740.3616.1316.130.010.00.00.84170.97236.01.2296.77114.04-0.020.00.00.82182.76256.520.00-11.25-14.21
20Q1 (5)1.2920.5667.530000000001.892.7242.110.2433.33166.671.3713.2220.1819.054.401.1120.654.720000000.28-3.4516.673.033.413.770.310.019.230.010.000.31-44.64-43.640.62-28.74-24.39-0.02-100.050.00.29-47.27-43.140.003.533.95
19Q4 (4)1.0725.880.0000.0000.0000.01.845.750.00.1850.00.01.21-3.970.018.2500.00.92-15.60.0000.0000.00.2938.10.02.930.340.00.310.00.00.010.00.00.5651.350.00.8726.090.0-0.010.00.00.5552.780.00.00-4.020.0

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