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
2022 (10)16.9821.212.3523.75000040.8158.42-0.060000.0007.97-2.451.448.2700000.3612.5000015.277.2315.277.230015.277.230.000
2021 (9)14.010.149.9814.71000025.767.42-1.540000.0008.1712.691.33-2.2100000.32-3.03000014.24-11.2814.24-11.280014.24-11.280.000
2020 (8)13.99-10.668.73.45000023.98-19.96-2.080000.0007.253.281.36-4.900000.33-5.71000016.05-15.9216.05-15.920016.05-15.920.000
2019 (7)15.66-20.068.4144.5000029.966.47-5.30000.0007.02-7.021.43853.3300000.35-2.78000019.09-23.2719.09-23.270019.09-23.270.000
2018 (6)19.59-35.755.82-16.5000028.140.57-12.860000.0007.5533.390.15-6.2500000.362.86000024.88-33.1224.88-33.120024.88-33.120.000
2017 (5)30.49-9.316.97-17.51000027.98-34.93-2.790000.0005.66-29.340.160.000000.35-7.89000037.2-13.6137.2-13.610037.2-13.610.000
2016 (4)33.62-0.868.454.06000043.03.46-0.240000.0008.0117.280.16-15.79000.01-66.670.380.0000043.06-3.6343.06-3.630043.06-3.630.000
2015 (3)33.91-9.538.12-31.42000041.56-26.18-2.650000.0006.83-28.480.19-5.0000.03-57.140.382.7000044.68-4.9644.68-4.960044.68-4.960.000
2014 (2)37.489.411.8485.58000056.38.88-3.290000.0009.55-0.520.25.26000.07-36.360.375.71000047.01-1.8447.01-1.840047.01-1.840.000
2013 (1)34.2606.380000051.71-13.15-2.850000.0009.600.190000.1100.352.94000047.89-3.7447.8900047.89-3.740.000
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
23Q3 (20)16.27-0.18-8.7512.862.311.260000009.92-3.22-16.920.2-54.55166.670000.00007.41-7.14-6.21.471.38-2.00000000.385.562.700000016.631.467.5716.631.467.5700016.631.467.570.0000
23Q2 (19)16.35.84-5.5612.573.032.6100000010.2518.91-1.820.44-10.2980.00000.00007.98-1.978.571.451.41.40000000.362.862.8600000016.395.278.1816.395.278.1800016.395.278.180.0000
23Q1 (18)15.4-9.314.5512.2-1.2112.960000008.62-16.967.080.49250.0226.670000.00008.142.1315.951.43-0.692.140000000.35-2.786.0600000015.571.964.3615.571.964.3600015.571.964.360.0000
22Q4 (17)16.98-4.7721.212.35-2.7623.7500000010.38-13.0758.720.14146.67125.450000.00007.970.89-2.451.44-4.08.270000000.36-2.712.500000015.27-1.237.2315.27-1.237.2300015.27-1.237.230.0000
22Q3 (16)17.833.324.1612.73.6726.6200000011.9414.37375.7-0.3-500.054.550000.00007.97.485.191.54.912.780000000.375.7115.6200000015.462.053.8315.462.053.8300015.462.053.830.0000
22Q2 (15)17.2617.1826.2612.2513.4314.5900000010.4429.6925.63-0.05-133.3350.00000.00007.354.7-4.171.432.147.520000000.356.069.3800000015.151.54-1.8115.151.54-1.8100015.151.54-1.810.0000
22Q1 (14)14.735.1414.1910.88.2220.670000008.0523.09-4.170.15127.27165.220000.00007.02-14.08-3.71.45.262.940000000.333.120.000000014.924.78-6.414.924.78-6.400014.924.78-6.40.0000
21Q4 (13)14.01-2.440.149.98-0.514.710000006.54160.56-13.26-0.5516.67-71.880000.00008.178.7912.691.330.0-2.210000000.320.0-3.0300000014.24-4.37-11.2814.24-4.37-11.2800014.24-4.37-11.280.0000
21Q3 (12)14.365.05-5.9610.03-6.1733.910000002.51-69.8-69.39-0.66-560.0-32.00000.00007.51-2.0923.321.330.0-2.920000000.320.0-5.8800000014.89-3.5-12.2114.89-3.5-12.2100014.89-3.5-12.210.0000
21Q2 (11)13.675.97-1.1610.6919.4427.260000008.31-1.07151.06-0.156.5269.70000.00007.675.21-7.71.33-2.21-5.00000000.32-3.03-5.8800000015.43-3.2-11.7315.43-3.2-11.7300015.43-3.2-11.730.0000
21Q1 (10)12.9-7.7908.952.8700000008.411.410-0.2328.1200000.00007.290.5501.360.000000000.330.0000000015.94-0.69015.94-0.69000015.94-0.6900.0000
20Q4 (9)13.99-8.38-10.668.716.153.450000007.54-8.0524.42-0.3236.083.510000.00007.2519.053.281.36-0.73-4.90000000.33-2.94-5.7100000016.05-5.37-15.9216.05-5.37-15.9200016.05-5.37-15.920.0000
20Q3 (8)15.2710.41-19.467.49-10.830.810000008.2147.73-19.61-0.5-51.5232.430000.00006.09-26.7125.571.37-2.14153.70000000.340.0-5.5600000016.96-2.97-21.7716.96-2.97-21.7700016.96-2.97-21.770.0000
20Q2 (7)13.830-30.368.4034.40000003.310-58.83-0.33077.40000.00008.31029.241.40159.260000000.340-5.5600000017.480-22.2117.480-22.2100017.480-22.210.0000

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