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)13.89-8.2600000020.35-31.131.81-75.02.03-21.629.9813.813.13-67.3300001.28178.266.960.872.2945.860.2827.273.55-53.846.11-35.55-0.2903.26-56.010.000
2022 (9)15.14-20.6100000029.55-12.247.24-17.732.59-32.388.76-22.959.58111.0100000.462.226.90.441.57127.540.2237.57.69-13.799.48-2.87-0.2807.41-14.830.000
2021 (8)19.07-16.5400000033.6770.918.8176.733.8366.5211.38-2.574.5470.0400000.457.146.871.780.6986.490.166.678.92156.329.76144.0-0.2208.7162.050.000
2020 (7)22.85218.6900000019.724.213.1830.862.35.0211.68-15.452.6721.3600000.42320.06.7512.50.37184.620.1525.03.4836.474.043.37-0.1603.3238.330.000
2019 (6)7.176.700000015.8631.952.4395.972.1936.8813.813.742.253.8500000.125.06.00.00.1300.12500.02.55105.652.79121.43-0.1502.4114.290.000
2018 (5)6.7217.2800000012.021.351.2429.171.655.3413.3153.271.43-26.2900000.0833.336.00.0000.0201.246100.01.266200.0-0.1201.1200.000
2017 (4)5.73144.8700000011.8643.410.962300.01.03-14.178.68-40.151.9448.090.14-66.67000.06500.06.033.3300000.0200.020-0.120-0.100.000
2016 (3)2.34-17.890000008.2700.0401.239.5314.5101.31-5.070.42-28.81000.01-50.04.50.00000-0.930-0.930-0.090-1.0200.000
2015 (2)2.85000000000000.8600.0001.3800.590000.0204.500000-0.970-0.9700.010-0.9600.000
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)13.89-13.24-8.260000000005.12-8.246.00.09-88.31-78.572.03-12.88-21.629.97-14.1213.763.13-27.21-67.330000001.2862.03178.266.960.720.872.290.045.860.280.027.273.552.6-53.846.111.33-35.55-0.29-314.29-3.573.26-3.83-56.010.0000
23Q3 (19)16.0118.427.160000000005.58-5.74-7.920.77-2.53-44.22.33-3.32-6.4311.61-1.0159.364.3-28.09-52.750000000.792.633.96.910.140.882.290.045.860.280.027.273.4628.62-52.416.0314.86-33.44-0.0761.1174.073.3935.06-51.570.0000
23Q2 (18)13.52-18.21-25.760000000005.9258.29-32.80.79426.67-69.022.4179.85-39.611.73105.148.95.98-25.53-10.610000000.7760.4214.936.9-0.290.732.2945.8645.860.2827.2727.272.690.75-54.335.2517.71-31.64-0.1837.9340.02.515.46-55.10.0000
23Q1 (17)16.539.18-36.20000000003.74-22.57-62.030.15-64.29-94.811.34-48.26-66.165.72-34.78-47.648.03-16.1842.120000000.484.35-27.276.920.290.581.570.00.00.220.00.02.67-65.28-20.064.46-52.95-13.06-0.29-3.57-107.142.38-67.88-25.620.0000
22Q4 (16)15.141.34-20.610000000004.83-20.3-48.940.42-69.57-83.02.594.02-32.388.7620.31-22.959.585.27111.010000000.46-22.032.226.90.730.441.570.0127.540.220.037.57.695.78-13.799.484.64-2.87-0.28-3.7-27.277.415.86-14.830.0000
22Q3 (15)14.94-17.96-16.070000000006.06-31.21-32.141.38-45.88-42.52.49-37.59-35.827.28-32.35-44.279.136.02105.880000000.59-11.9459.466.850.01.481.570.0127.540.220.037.57.2723.4312.899.0617.9724.28-0.2710.0-28.577.025.2212.360.0000
22Q2 (14)18.21-29.725.630000000008.81-10.569.712.55-11.7622.63.990.767.5510.77-1.36-25.576.6918.4172.870000000.671.5276.326.85-0.441.481.570.0127.540.220.037.55.8976.3545.797.6849.7157.38-0.3-114.29-57.895.5974.6945.190.0000
22Q1 (13)25.9135.8729.870000000009.854.1235.862.8917.056.223.963.3915.4510.92-4.02-27.95.6524.4578.80000000.6646.6769.236.880.151.931.57127.54127.540.2237.537.53.34-62.5670.415.13-47.4482.56-0.1436.3612.53.2-63.2277.780.0000
21Q4 (12)19.077.13-16.540000000009.465.9472.942.472.92194.053.83-1.2966.5211.38-12.99-2.574.542.7170.040000000.4521.627.146.871.781.780.690.086.490.160.06.678.9238.51156.329.7633.88144.0-0.22-4.76-37.58.739.65162.050.0000
21Q3 (11)17.83.25185.260000000008.9311.2182.622.415.38207.693.884.58155.2613.07-9.6559.974.4214.2160.730000000.37-2.63-11.96.750.012.50.690.086.490.160.06.676.4459.41143.947.2949.39130.7-0.21-10.53-10.536.2361.82154.290.0000
21Q2 (10)17.24-13.58110.240000000008.0310.7659.332.0812.43153.663.718.1641.614.47-4.451.013.8722.4768.260000000.38-2.56-7.326.750.012.50.690.086.490.160.06.674.04106.12117.24.8873.67105.04-0.19-18.75-26.673.85113.89125.150.0000
21Q1 (9)19.95-12.69161.130000000007.2532.5468.61.85120.24150.03.4349.1351.115.1429.7112.813.1618.3538.60000000.39-7.1450.06.750.012.50.6986.49430.770.166.6733.331.96-43.68-40.432.81-29.75-20.4-0.160.015.791.8-45.78-41.940.0000
20Q4 (8)22.85266.19218.690000000005.4711.8625.170.847.6933.332.351.325.0211.6842.87-15.452.67-2.9121.360000000.420.0320.06.7512.512.50.370.0184.620.150.025.03.4831.8236.474.026.5843.37-0.1615.79-6.673.3235.5138.330.0000
20Q3 (7)6.24-23.9-18.540000000004.89-2.986.770.78-4.884.01.52-41.98-36.678.17-42.9502.7519.5712.240000000.422.44740.06.00.00.00.370.0184.620.150.025.02.6441.9437.53.1632.7746.3-0.19-26.67-35.712.4543.2737.640.0000
20Q2 (6)8.27.338.610000000005.0417.2137.70.8210.8132.262.6215.4237.8914.326.7102.30.8824.320000000.4157.69583.336.00.00.00.37184.62184.620.1525.025.01.86-43.4758.972.38-32.5868.79-0.1521.050.01.71-44.8467.650.0000
20Q1 (5)7.646.5613.520000000004.3-1.632.310.7417.4672.092.273.6520.1113.42-2.7802.283.6434.910000000.26160.0271.436.00.00.00.130.000.120.0500.03.2929.0297.013.5326.52108.88-0.19-26.67-58.333.129.17100.00.0000
19Q4 (4)7.17-6.40.0000.0000.0000.04.37-4.590.00.63-16.00.02.19-8.750.013.8100.02.2-10.20.0000.0000.00.1100.00.06.00.00.00.130.00.00.120.00.02.5532.810.02.7929.170.0-0.15-7.140.02.434.830.00.0000.0

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