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)1.64-51.910000005.14-6.721.1911.210.63-30.7712.26-25.791.1-2.650000003.060.00.17183.33001.9157.852.0964.57001.9157.850.000
2022 (9)3.41184.170000005.5125.81.0775.410.91-10.7816.52-29.081.1324.1800000.0103.069.290.0650.0001.21404.171.27353.57001.21404.170.000
2021 (8)1.212.15000.03-76.92004.38-2.010.6169.441.0270.023.2973.490.91-6.19000.03-80.0002.80.00.040.0000.2400.280000.2400.000
2020 (7)1.0772.58000.130.0004.479.290.36500.00.6-21.0513.42-27.760.97-3.960.03-40.00.15-46.43002.80.00.040.000-0.370-0.34000-0.3700.000
2019 (6)0.62-7.460.06-89.090.130.0004.09-14.260.06-78.570.76-24.018.58-11.361.01-9.820.05-16.670.28-31.71002.87.690.040.000-0.760-0.73000-0.7600.000
2018 (5)0.67-8.220.5557.140.13-71.74004.77-13.590.28300.01.01.0120.9616.891.126.670.06-14.290.41-26.790.010.02.60.00.040.000-0.770-0.74000-0.7700.000
2017 (4)0.735.80.3575.00.46-32.35005.5221.320.0700.998.7917.93-10.331.052.940.0700.5630.230.01-50.02.60.00.040.000-1.050-1.02000-1.0500.000
2016 (3)0.69115.620.2-33.330.68466.67004.55-17.27-1.0600.91-7.1420.0012.241.020.0000.4322.860.020.02.60.00.040.000-1.120-1.08000-1.1200.000
2015 (2)0.32-61.450.300.12300.0005.54.17-0.2300.980.017.82-4.01.02-17.07000.35-25.530.020.02.60.00.04300.000-0.040-0.01000-0.0400.000
2014 (1)0.830000.030005.2800.7600.98018.5601.230000.4700.0202.600.010000.2600.270000.2600.000
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)1.64-31.67-51.910000000001.23-1.6-21.150.17-55.26-19.050.63-25.88-30.7712.28-21.11-25.511.1-3.51-2.6500000000-100.03.060.00.00.170.0183.330001.919.1457.852.098.8564.570001.919.1457.850.0000
23Q3 (19)2.410.0911.630000000001.2516.82-8.760.3858.3311.760.8516.447.5915.5719.05.821.144.59-12.310000000-100.0-100.03.060.09.290.170.0183.330001.7528.6886.171.9224.6892.00001.7528.6886.170.0000
23Q2 (18)2.18-32.5116.580000000001.07-32.28-25.170.24-40.0-17.240.73-23.16-16.0913.08-18.2-23.161.092.83-2.680000000.010.00.03.060.09.290.17183.33183.330001.36-15.0126.671.54-7.23133.330001.36-15.0126.670.0000
23Q1 (17)3.23-5.28107.050000000001.581.2836.210.490.4866.670.954.431.9415.99-2.995.071.06-6.190.950000000.010.00.03.060.09.290.060.050.00001.632.23233.331.6630.71219.230001.632.23233.330.0000
22Q4 (16)3.4158.6184.1700000-100.00001.5613.8710.640.21-38.24-44.740.9115.19-10.7816.4912.06-29.211.13-13.0824.1800000-100.00.010.003.069.299.290.060.050.00001.2128.72404.171.2727.0353.570001.2128.72404.170.0000
22Q3 (15)2.1514.97110.7800000-100.00001.37-4.223.420.3417.2441.670.79-9.2-14.1314.71-13.59-52.511.316.0744.4400000-100.00.010.002.80.00.00.060.050.00000.9456.67726.671.051.521009.090000.9456.67726.670.0000
22Q2 (14)1.8719.87101.0800000-100.00001.4323.2836.190.2920.83123.080.8720.8311.5417.0311.85-59.41.126.6731.7600-100.000-100.00.010.00.02.80.00.00.0650.050.00000.625.0257.890.6626.92288.570000.625.0257.890.0000
22Q1 (13)1.5630.079.310000-100.0-100.00001.16-17.7343.210.24-36.84271.430.72-29.4135.8515.22-34.63-76.741.0515.3825.000-100.00-100.0-100.00.01002.80.00.00.040.00.00000.48100.0194.120.5285.71210.640000.48100.0194.120.0000
21Q4 (12)1.217.6500000.03-76.9200001.4127.0300.3858.3301.0210.87023.29-24.8200.911.1100000.03-50.000002.80.000.040.000000.24260.000.28354.5500000.24260.000.0000
21Q3 (11)1.029.6800000.130.000001.115.7100.2484.6200.9217.95030.98-26.1300.95.8800-100.000.06-33.3300-100.002.80.000.040.00000-0.1560.530-0.1168.570000-0.1560.5300.0000
21Q2 (10)0.936.900000.130.000001.0529.6300.13192.8600.7847.17041.94-35.9100.851.1900.030.000.09-25.000.01002.80.000.040.00000-0.3825.490-0.3525.530000-0.3825.4900.0000
21Q1 (9)0.87000000.13000000.8100-0.14000.530065.43000.84000.03000.12000002.8000.0400000-0.5100-0.4700000-0.51000.0000

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