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)18.9-53.8800000010.5813.52-1.0202.080.1818.9058.720.020.0000011.3685.025.070.00.61144.0001.45-59.272.06-46.210.030.01.48-58.770.000
2022 (9)40.982.320000009.3213.663.56119.751.11-28.3911.91-36.990.02100.000006.1461.585.070.00.25177.780.02100.03.56119.753.83122.670.0303.59125.790.000
2021 (8)40.05659.960000008.241.141.62362.861.5537.1718.90-2.810.01-50.000003.831.035.0718.740.0980.00.010.01.62362.861.72309.52-0.0301.59381.820.000
2020 (7)5.2711.650000005.8117.370.35118.751.13-1.7419.45-16.280.020.000002.941.464.270.00.0525.00.010.00.35118.750.42100.0-0.0200.33135.710.000
2019 (6)4.72-10.610000004.9562.30.16-61.91.15105.3623.2326.530.02100.000002.0564.04.270.00.0400.0100.16-52.940.21-40.0-0.0200.14-57.580.000
2018 (5)5.28-23.370000003.055.540.4290.910.5624.4418.3617.920.010.000001.25204.884.275.1700000.3400.350-0.0100.3300.000
2017 (4)6.89-8.860000002.8938.280.2200.45-30.7715.57-49.930.010.000000.4104.069.430000-0.070-0.060-0.020-0.0900.000
2016 (3)7.56-5.620000002.09-4.57-0.3200.6538.331.1044.910.010.00000003.713.060000-0.290-0.280-0.010-0.300.000
2015 (2)8.012.040000002.1915.260.0400.474.4421.46-9.390.010.000000.01-87.53.62.8600000.0400.040000.0400.000
2014 (1)7.85423.330000001.949.61000.45309.0923.68173.440.01-50.000000.08-52.943.5-26.470000-1.120-1.120-0.010-1.1300.000
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)18.9-17.9-53.880000000004.0663.7130.97-1.09-204.8118.052.088.6880.1818.9071.5658.720.020.00.000000011.3614.7585.025.070.00.00.610.0144.000-100.01.45-42.91-59.272.06-34.6-46.210.03-66.670.01.48-43.73-58.770.0000
23Q3 (19)23.02-18.51-48.010000000002.4838.55-8.491.04347.62-64.381.06-5.36-17.1911.02-3.09-23.30.020.0100.00000009.918.079.675.070.00.00.610.0144.000-100.02.5469.33-48.063.1549.29-38.950.0980.050.02.6369.68-46.870.0000
23Q2 (18)28.25-27.34-35.270000000001.79-20.4427.86-0.4223.64-158.331.1280.6540.011.3773.4915.410.020.0100.00000008.3918.3473.715.070.00.00.61144.0144.00-100.0-100.01.5-33.33-23.472.11-16.6-5.80.0525.0400.01.55-32.31-21.320.0000
23Q1 (17)38.88-5.12-6.810000000002.25-27.426.64-0.5558.65-144.350.62-44.1431.916.55-44.9722.570.020.0100.00000007.0915.4766.435.070.00.00.250.0177.780.020.0100.02.25-36.858.452.53-33.9466.450.0433.33300.02.29-36.2160.140.0000
22Q4 (16)40.98-7.452.320000000003.114.3915.24-1.33-145.55-543.331.11-13.28-28.3911.91-17.1-37.070.02100.0100.00000006.1411.4361.585.070.00.00.250.0177.780.020.0100.03.56-27.2119.753.83-25.78122.670.03-50.0200.03.59-27.47125.790.0000
22Q3 (15)44.281.479.770000000002.7193.5741.152.92305.56563.641.2860.096.9214.3745.8181.010.010.00.00000005.5114.0852.635.070.00.00.250.0177.780.020.0100.04.89149.49270.455.16130.36263.380.06500.0300.04.95151.27283.720.0000
22Q2 (14)43.644.6614.240000000001.4-33.65-32.370.72-41.9420.00.870.21-27.279.8584.26-34.440.010.00.00000004.8313.3840.825.070.018.740.25177.78400.00.02100.0100.01.9638.03115.382.2447.37128.570.010.0133.331.9737.76123.860.0000
22Q1 (13)41.724.17619.310000000002.11-21.5639.741.24313.33342.860.47-69.68-41.985.35-71.75-58.610.010.00.00000004.2612.1132.715.070.018.740.090.080.00.010.00.01.42-12.35358.061.52-11.63300.00.01133.33200.01.43-10.06376.670.0000
21Q4 (12)40.05-0.72659.960000000002.6940.10.00.3-31.82-75.01.55138.4637.1718.93138.46-2.530.010.0-50.00000003.85.2631.035.070.018.740.090.080.00.010.00.01.6222.73362.861.7221.13309.52-0.030.0-50.01.5923.26381.820.0000
21Q3 (11)40.34560.23780.790000000001.92-7.2582.860.44-26.67251.720.65-40.9135.427.94-47.19-26.260.010.0-50.00000003.615.2531.275.0718.7418.740.0980.080.00.010.00.01.3245.05255.291.4244.9282.05-0.030.0-50.01.2946.59248.280.0000
21Q2 (10)6.115.3420.750000000002.0737.09102.940.6114.29433.331.135.864.1815.0316.325.190.010.0-50.00000003.436.8532.954.270.00.00.050.00.00.010.00.00.91193.55265.450.98157.89300.0-0.03-200.00.00.88193.33251.720.0000
21Q1 (9)5.810.0621.340000000001.51-43.8742.450.28-76.67173.680.81-28.3280.012.92-33.4649.860.01-50.0-50.00000003.2110.6936.024.270.00.00.050.025.00.010.00.00.31-11.43186.110.38-9.52222.58-0.0150.050.00.3-9.09178.950.0000
20Q4 (8)5.2715.0711.650000000002.69156.19102.261.2513.791100.01.13135.42-1.7419.4280.41-16.60.020.00.00000002.95.4541.464.270.00.00.050.025.00.010.00.00.35141.18118.750.42153.85100.0-0.020.00.00.33137.93135.710.0000
20Q3 (7)4.58-9.499.830000000001.052.94-17.97-0.29-61.11-825.00.48-28.36-37.6610.76-24.6600.020.00.00000002.756.5947.854.270.00.00.050.025.00.010.00.0-0.85-54.55-1516.67-0.78-59.18-809.09-0.0233.330.0-0.87-50.0-2275.00.0000
20Q2 (6)5.065.866.750000000001.02-3.77-34.19-0.1852.63-172.00.6748.89-16.2514.2965.7100.020.0100.00000002.589.3252.664.270.00.00.0525.025.00.010.00.0-0.55-52.78-2850.0-0.49-58.06-800.0-0.03-50.0-200.0-0.58-52.63-5900.00.0000
20Q1 (5)4.781.27-28.660000000001.06-20.335.9-0.38-480.0-58.330.45-60.87-4.268.62-62.9700.020.0100.00000002.3615.1255.264.270.00.00.040.000.010.00-0.36-325.0-460.0-0.31-247.62-381.82-0.020.0-100.0-0.38-371.43-522.220.0000
19Q4 (4)4.7213.190.0000.0000.0000.01.333.910.00.1150.00.01.1549.350.023.2800.00.020.00.0000.0000.02.0510.220.04.270.00.00.040.00.00.010.00.00.16166.670.00.2190.910.0-0.020.00.00.14250.00.00.0000.0

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