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)32.0133.7791.225.0011.1100000024.224.1732.491.69-50.4412.6710.43-18.964.5111.32-24.182.7917.53-18.2-40.171.820.550.00000.110.00.016.730.00.011.930.013.33.430.0716.6725.317.11-4.4540.684.318.62-3.77-24.83-9.9121.544.51-6.590.002.19-34.67
23Q3 (19)23.93-14.2354.090-100.0-100.000000023.25-2.314.823.4110.71118.5912.872.142.3914.930.8813.2221.43-11.37-30.131.810.0-0.550000.110.00.016.730.00.011.930.013.33.430.0716.6723.6316.81-5.1839.09.588.73-3.022.273.8220.6120.25-5.370.00-1.91-38.9
23Q2 (18)27.941.7160.996.728.85463.0300000023.813.93-8.213.0875.093.7112.69.66-11.3314.8012.4-2.0424.18-14.92-24.651.81-0.55-0.550000.110.00.016.730.00.011.9313.313.33.43716.67716.6720.23-6.17-13.3635.599.473.76-3.099.6518.917.14-5.51-12.280.00-41.5-37.06
23Q1 (17)19.6917.62111.955.215.5687.7300000020.8914.28-13.861.7617.33-18.5211.4915.13-17.9313.1619.56-13.2328.42-3.0-15.841.820.00.00000.110.00.016.730.00.010.530.08.220.420.0-88.9521.56-18.6119.5832.51-13.193.04-3.420.29-18.7518.14-21.3419.740.0111.42-5.23
22Q4 (16)16.747.79115.444.5614.29171.0800000018.28-17.58-20.451.5-3.85-28.579.98-20.6-14.9911.01-16.49-17.0629.3-4.478.441.820.00.00000.110.00.016.730.00.010.530.08.220.420.0-88.9526.496.352.1537.454.421.04-3.43-9.24-272.3623.065.8818.870.01-4.430.65
22Q3 (15)15.5345.2819.00.63-47.06-83.2900000022.18-14.466.071.56-1.89-28.7712.57-11.54-0.8713.18-12.72-8.7230.67-4.4338.091.820.00.00000.110.00.016.730.00.010.530.08.220.420.0-88.9524.926.7263.5235.874.5824.68-3.1417.59-9.0321.7811.4676.210.011.0437.32
22Q2 (14)10.6915.07-20.11.19-57.04-69.4900000025.936.937.421.59-26.39-10.6714.211.54.6415.11-0.43-0.8232.09-4.9764.141.820.00.00000.110.00.016.730.0-19.9910.538.2212.380.42-88.95-87.8623.3529.5169.9434.38.7229.04-3.81-32.29-29.1519.5428.9881.090.01-11.9131.22
22Q1 (13)9.2919.56-21.472.7766.87-27.300000024.255.5318.872.162.8620.6714.019.2521.015.1714.289.7333.7724.9850.221.820.00.00000.110.00.016.730.0-19.999.730.03.843.80.09.8318.033.5650.7531.551.9727.22-2.88-244.7222.7915.15-21.9184.080.0118.3364.57
21Q4 (12)7.77-40.46-18.891.66-55.97-69.1400000022.989.92.862.1-4.1127.2711.74-7.41-5.1713.28-8.08-8.4527.0221.6614.831.820.00.00000.110.00.016.730.0-19.999.730.03.843.80.09.8317.4114.2442.9430.947.5423.711.99169.1152.3719.456.96131.50.0130.3939.45
21Q3 (11)13.05-2.4795.653.77-3.33-41.0900000020.91-13.38-6.152.1923.0311.7312.68-6.6318.0614.44-5.1719.8722.2113.61-17.191.820.0-0.550000.110.00.016.73-19.99-19.999.733.843.843.89.839.8315.2410.9244.8728.778.2423.16-2.882.3733.0212.3614.5598.710.01-3.4511.39
21Q2 (10)13.3813.1126.783.92.36-26.9700000024.1418.3329.371.78-0.56270.8313.5817.3742.815.2310.1649.4819.55-13.03-26.01.820.0-0.550000.110.00.020.910.00.09.370.00.03.460.00.013.7414.8860.5126.587.1824.26-2.9520.9125.8810.7931.11135.590.0110.4811.58
21Q1 (9)11.8323.4915.33.81-29.18-39.3300000020.4-8.68-7.651.798.48414.0411.57-6.54-2.2813.83-4.6615.9822.48-4.46-7.831.820.0-0.550000.110.0020.910.00.09.370.05.763.460.015.3311.96-1.8132.1524.8-0.8418.55-3.731.8421.478.23-1.7991.40.000.27-1.59
20Q4 (8)9.5843.63-5.625.38-15.94-8.500000022.340.27-14.411.65-15.8270.112.3815.272.5714.5020.3518.2223.53-12.27-3.051.82-0.55-0.550000.110.0020.910.00.09.370.05.763.460.015.3312.1815.78-11.5525.017.06-2.42-3.811.63-9.838.3834.73-18.720.004.151.84
20Q3 (7)6.6713.05-56.866.419.85-12.2100000022.2819.4-15.861.96308.331.5510.7412.93-13.3212.0518.26026.821.5130.641.830.00.00000.110.0020.910.00.09.370.05.763.460.015.3310.5222.9-17.9423.369.21-5.39-4.3-8.04-36.086.2235.81-35.610.00-3.28-3.41
20Q2 (6)5.9-42.5-67.565.34-14.97-46.8700000018.66-15.53-24.30.48184.21-56.369.51-19.68-23.8610.19-14.52026.428.3226.531.830.00.00000.110020.910.00.09.375.765.763.4615.3315.338.56-5.41-21.421.392.25-6.02-3.9816.21-22.844.586.51-40.130.00-2.570.02
20Q1 (5)10.261.08-36.826.286.8-47.4500000022.09-15.364.35-0.57-158.76-150.8911.84-1.912.3311.92-2.81024.390.4913.281.830.00.000000020.910.00.08.860.04.243.00.0-3.859.05-34.28-29.9520.92-18.38-14.75-4.75-37.28-63.794.3-58.29-57.090.003.77-4.84
19Q4 (4)10.15-34.350.05.88-19.340.0000.0000.026.1-1.440.00.97-49.740.012.07-2.580.012.2700.024.2718.220.01.830.00.0000.0000.020.910.00.08.860.00.03.00.00.013.777.410.025.633.810.0-3.46-9.490.010.316.730.00.00-1.220.0
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)32.0191.225.011.11000092.161.689.9445.9610.434.5111.322.7917.53-40.171.820.0000.110.016.730.011.9313.33.43716.6725.31-4.4540.688.62-3.77021.54-6.590.00-34.67
2022 (9)16.74115.444.5171.08000090.642.56.81-13.369.98-14.9911.01-17.0629.38.441.820.0000.110.016.730.010.538.220.42-88.9526.4952.1537.4521.04-3.43023.0618.870.010.65
2021 (8)7.77-18.891.66-69.14000088.433.587.86123.311.74-5.1713.28-8.4527.0214.831.820.0000.110.016.73-19.999.733.843.89.8317.4142.9430.9423.711.99019.4131.50.0139.45
2020 (7)9.58-5.625.38-8.5000085.37-13.253.52-31.2512.382.5714.5018.2423.53-3.051.82-0.55000.11020.910.09.375.763.4615.3312.18-11.5525.01-2.42-3.808.38-18.720.001.84
2019 (6)10.15-43.015.88-51.92000098.41-7.085.1240.2712.072.6412.2710.4624.2715.851.830.0000020.910.08.864.243.0-3.8513.7716.625.639.44-3.46010.3117.030.00-7.0
2018 (5)17.8153.6712.2318.740000105.91-2.383.65-63.5411.76-10.8411.10-8.6720.95-21.271.83-0.54000020.910.08.513.333.1211.4311.81-22.6623.42-8.37-3.008.81-27.490.010.1
2017 (4)11.5914.0710.333.420000108.4916.5310.0125.9113.19-0.6812.16-14.7726.6127.751.843.95000020.910.07.511.942.859.0915.2723.3425.5622.65-3.12012.1526.830.013.16
2016 (3)10.16-42.317.72-48.36000093.1-11.27.9558.3713.2813.614.2627.9320.8312.591.77-0.56000020.910.06.78.061.76-1.1212.3835.1520.8421.59-2.809.5829.460.00-9.22
2015 (2)17.6162.614.952.330000104.840.535.02-32.5311.69-5.1911.15-5.6918.5-24.551.780.0000.01-50.020.910.06.213.761.78-29.929.16-2.4517.14-1.44-1.7607.4-2.760.014.68
2014 (1)10.8366.8714.61-25.310000104.2917.37.444.6412.330.4111.82-14.424.52-15.621.78-0.56000.020.020.910.05.4514.982.549.969.3932.0717.3922.72-1.7807.6166.520.01-8.58

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