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)4.7827.812.1790.353.8900017.43-9.361.01-47.675.997.1634.3718.223.37-33.130000002.515.020.8329.69003.35-11.844.18-6.9-0.0203.33-12.60.000
2022 (9)3.7443.31.14-43.0000019.231.531.932.125.59-0.3629.07-1.865.048.39003.820002.390.00.6442.220.04300.03.89.514.4914.250.0103.8111.080.000
2021 (8)2.6147.462.015.61000018.9429.371.89105.435.6120.3929.62-6.954.65122.490000002.3912.210.4525.00.010.03.4747.033.9343.96-0.0403.4345.960.000
2020 (7)1.77-10.151.7337.3000014.6412.960.9221.054.6623.2831.839.132.0910.00000002.134.930.3624.140.0102.369.772.7311.89-0.0102.359.810.000
2019 (6)1.97126.441.26-46.38000012.96-2.70.762.73.780.029.172.781.9-22.4500000.010.02.0329.30.2938.1002.1514.972.4417.31-0.0102.1414.440.000
2018 (5)0.87-6.452.3519.9000013.3216.640.7457.453.7822.7328.385.222.4518.3600000.010.01.579.790.2131.25001.8727.212.0827.61001.8727.210.00-71.59
2017 (4)0.9316.251.9610.11000011.420.970.4730.563.08-15.1526.97-15.972.0723.2100000.0101.4319.170.1623.08001.4713.951.6314.79001.4713.950.01-69.22
2016 (3)0.8-1.231.789.88000011.3100.3603.6327.8232.1001.68127.030000001.220.00.138.33001.2935.791.4233.96001.2935.790.03-45.93
2015 (2)0.8101.620000000002.8400.0000.7400.02000001.000.120000.9501.060000.9500.050
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)4.7826.4627.812.1715.4390.353.890.5200004.492.75-6.070.280.0-34.885.990.677.1634.372.3518.223.37-13.37-33.1300000-100.00002.510.05.020.830.029.6900-100.03.3510.2-11.844.187.73-6.9-0.02-100.0-300.03.339.9-12.60.0000
23Q3 (19)3.78-19.7518.871.8824.57.433.870.5200004.373.31-11.540.2833.33-47.175.954.39-0.1733.587.748.233.89-14.88-18.4500000-100.00002.510.05.020.830.029.6900-100.03.049.75-9.523.887.78-4.2-0.0166.6775.03.0310.58-8.730.0000
23Q2 (18)4.715.13-1.051.5110.22-17.493.85000004.23-2.53-10.570.21-16.0-57.145.75.36-0.1831.168.245.234.57-2.77-3.180000-100.0-100.00002.515.025.020.8329.6929.690-100.0-100.02.77-31.6-2.463.6-23.892.27-0.03-50.00.02.74-32.01-2.490.0000
23Q1 (17)4.4819.7963.51.3720.18-30.810000004.34-9.21-9.210.25-41.86-47.925.41-3.22-7.8428.79-0.95-5.194.7-6.752.620003.840.5200002.390.00.00.640.042.220.040.0300.04.056.582.274.735.357.26-0.02-300.0-100.04.035.772.030.0000
22Q4 (16)3.7417.6143.31.14-34.86-43.00000004.78-3.240.420.43-18.872.385.59-6.21-0.3629.07-6.31-1.865.045.668.390003.820.5300002.390.00.00.640.042.220.040.0300.03.813.19.514.4910.8614.250.01125.0125.03.8114.7611.080.0000
22Q3 (15)3.18-33.1981.711.75-4.37-32.170000004.944.44-1.40.538.168.165.964.383.4731.034.76-3.534.771.069.660003.80.5300002.390.010.140.640.042.220.040.0300.03.3618.319.84.0515.0615.06-0.04-33.330.03.3218.159.930.0000
22Q2 (14)4.7673.7297.511.83-7.58-6.630000004.73-1.05-1.050.492.08-7.555.71-2.734.3929.62-2.47-8.54.723.0664.460003.78000002.390.012.210.6442.2277.780.04300.0300.02.84-28.28-14.973.52-20.18-5.12-0.03-200.0-50.02.81-28.86-15.360.0000
22Q1 (13)2.744.9817.091.98-1.07.030000004.780.428.880.4814.299.095.874.6320.2930.372.52-1.684.58-1.51119.140000000002.390.012.210.450.025.00.010.00.03.9614.1241.434.4112.2138.68-0.0175.00.03.9515.1641.580.0000
21Q4 (12)2.6149.1447.462.0-22.4815.610000004.76-4.9927.610.42-14.2975.05.61-2.620.3929.62-7.9-27.484.656.9122.490000000002.3910.1412.210.450.025.00.010.00.03.4713.447.033.9311.6543.96-0.040.0-300.03.4313.5845.960.0000
21Q3 (11)1.75-27.3919.052.5831.6319.440000005.014.8125.250.49-7.5581.485.765.325.4932.16-0.64-46.194.3551.5789.960000000002.171.881.880.4525.025.00.010.00.03.06-8.3843.663.52-5.1240.24-0.04-100.0-100.03.02-9.0443.130.0000
21Q2 (10)2.412.9915.871.965.9544.120000004.788.8829.890.5320.45140.915.4712.0930.2432.374.79-71.642.8737.3219.580000000002.130.00.00.360.00.00.010.00.03.3419.2979.573.7116.6766.37-0.02-100.033.333.3219.081.420.0000
21Q1 (9)2.3432.201.856.9400000004.3917.6900.4483.3304.884.72030.89-24.3802.090.000000000002.130.000.360.000.010.002.818.6403.1816.480-0.010.002.7918.7200.0000
20Q4 (8)1.7720.4101.73-19.9100000003.73-6.7500.24-11.1104.661.53040.84-31.6602.09-8.7300000000002.130.000.360.000.010.002.3610.802.738.760-0.0150.002.3511.3700.0000
20Q3 (7)1.47-29.3302.1658.8200000004.08.700.2722.7304.599.29059.77-47.6302.29-4.5800000000002.130.000.360.000.010.002.1314.5202.5112.560-0.0233.3302.1115.300.0000
20Q2 (6)2.08001.36000000003.68000.22004.200114.13002.4000000000002.13000.36000.01001.86002.2300-0.03001.83000.0000

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