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)3.31101.830000001.1254.84-1.5600.27145.4524.55-30.830.17240.00.10001.68-26.3212.3119.40000-2.820-2.820-0.080-2.900.02-56.35
2022 (9)1.6420.590000000.31244.44-1.8400.11120.035.48-36.130.05-44.4400002.28-18.2810.310.00000-3.260-3.260-0.020-3.2800.04-35.5
2021 (8)1.3613.330000000.09800.0-1.3800.05055.5600.09-10.000002.79173.5310.3112.070000-3.540-3.540-0.020-3.5600.060
2020 (7)1.233.330000000.010.0-1.460000.0000.1233.330.69-17.86001.02-14.299.212.20000-3.760-3.76000-3.7600.000
2019 (6)0.9-79.550000000.010-1.630000.0000.03200.00.840001.1917.828.217.140000-5.320-5.32000-5.3200.000
2018 (5)4.499.100000000-1.670000.0000.01000001.01-12.177.025.670000-3.690-3.69000-3.6900.000
2017 (4)2.21108.490.60000000-1.30000.0000000001.15283.335.57122.80000-2.010-2.01000-2.0100.000
2016 (3)1.06000000000-0.680000.0000000000.302.500000-0.680-0.68000-0.6800.000
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)3.31-7.28101.830000000000.490.48263.64-0.3321.4337.740.2735.0145.4524.55-0.59-28.60.1713.33240.00.1000001.68-6.15-26.3212.310.019.4000000-2.82-13.2513.5-2.82-13.2513.5-0.0811.11-300.0-2.9-12.411.590.02-16.99-56.35
23Q3 (19)3.57-1.92160.580000000000.21-44.74110.0-0.42-40.019.230.233.33185.7124.6915.23-8.290.15-6.2587.50000001.79-9.6-22.8412.310.019.4000000-2.49-20.298.46-2.49-20.298.46-0.09-28.57-50.0-2.58-20.567.190.02-24.83-43.89
23Q2 (18)3.64-24.48193.550000000000.38245.45533.33-0.341.1811.760.1525.0150.021.43-32.14-35.710.1633.33166.670000001.98-5.26-18.1812.310.019.4000000-2.0745.095.91-2.0745.095.91-0.07-133.330.0-2.1443.685.730.0359.13-32.04
23Q1 (17)4.82193.9215.030000000000.110.0120.0-0.513.77-13.330.129.09200.031.58-8.132.630.12140.071.430000002.09-8.33-20.8312.3119.419.4000000-3.77-15.645.51-3.77-15.645.51-0.03-50.025.0-3.8-15.855.710.02-56.04-67.53
22Q4 (16)1.6419.7120.590000000000.1110.0120.0-0.53-1.92-278.570.1157.14120.034.3827.68-38.120.05-37.5-44.440000002.28-1.72-18.2810.310.00.0000000-3.26-19.857.91-3.26-19.857.91-0.0266.670.0-3.28-17.997.870.046.7-35.5
22Q3 (15)1.3710.4830.480000000000.166.67400.0-0.52-52.94-33.330.0716.67250.026.92-19.23-46.150.0833.33-20.000-100.00002.32-4.13157.7810.310.01.48000000-2.72-23.6420.0-2.72-23.6420.0-0.0614.290-2.78-22.4718.240.04-8.950
22Q2 (14)1.24-18.95-4.620000000000.0620.0500.0-0.3424.4410.530.0650.0200.033.338.33-50.00.06-14.29-53.8500-100.00002.42-8.33157.4510.310.01.48000000-2.244.8652.28-2.244.8652.28-0.07-75.00-2.2743.6750.760.04-23.980
22Q1 (13)1.5312.513.330000000000.050.0400.0-0.45-221.434.260.04-20.0300.030.77-44.62-38.460.07-22.22-46.1500-100.00002.64-5.38169.3910.310.01.48000000-3.99-12.715.67-3.99-12.715.67-0.04-100.00-4.03-13.24.730.05-12.670
21Q4 (12)1.3629.5213.330000000000.05150.00-0.1464.154.840.05150.0055.5611.1100.09-10.0-10.00-100.0-100.00002.79210.0173.5310.311.4812.07000000-3.54-4.125.85-3.54-4.125.85-0.0200-3.56-4.715.320.0600
21Q3 (11)1.05-19.23-60.380000000000.02100.0100.0-0.39-2.6311.360.020.0050.00-25.000.1-23.0811.110.58-6.45-19.440000.9-4.26-15.0910.160.010.43000000-3.426.251.45-3.426.251.45000-3.426.251.450.0000
21Q2 (10)1.3-3.7-57.790000000000.010.00-0.3819.1545.710.02100.0066.6733.3300.130.0160.00.62-6.06-19.480000.94-4.08-15.3210.160.010.43000000-4.61-8.98-53.16-4.61-8.98-53.16000-4.61-8.98-53.160.0000
21Q1 (9)1.3512.550.00000000000.0100-0.47-51.61-27.030.010050.00000.1330.0333.330.66-4.35-16.460000.98-3.92-14.7810.1610.4321.53000000-4.23-12.525.66-4.23-12.525.66000-4.23-12.525.660.0000
20Q4 (8)1.2-54.7233.330000000000-100.00-0.3129.5536.730000.00000.111.11233.330.69-4.17-17.860001.02-3.77-14.299.20.012.2000000-3.76-8.9929.32-3.76-8.9929.32000-3.76-8.9929.320.0000
20Q3 (7)2.65-13.9664.60000000000.0100-0.4437.14-10.00000.00000.0980.0350.00.72-6.49-18.180001.06-4.516.489.20.012.2000000-3.45-14.6228.57-3.45-14.6228.57000-3.45-14.6228.570.0000
20Q2 (6)3.08242.2246.6700000000000-100.0-0.7-89.195.410000.00000.0566.67150.00.77-2.5300001.11-3.4816.849.210.0512.2000000-3.0147.132.05-3.0147.132.05000-3.0147.132.050.0000
20Q1 (5)0.90.00000000000000-0.3724.4900000.00000.030.000.79-5.9500001.15-3.3608.361.950000000-5.69-6.950-5.69-6.950000-5.69-6.9500.0000
19Q4 (4)0.9-44.10.0000.0000.0000.0000.0-0.49-22.50.0000.00.0000.00.0350.00.00.84-4.550.0000.01.1930.770.08.20.00.0000.0000.0-5.32-10.140.0-5.32-10.140.0000.0-5.32-10.140.00.0000.0

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