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
2024 (10)8.75-11.44000.09-77.50036.589.066.930.438.7124.0723.8113.767.98-22.15000.27-82.00.010.011.440.06.5911.51009.327.7515.919.270.9216.4610.248.470.000
2023 (9)9.88-3.89000.400033.54-2.736.916.557.02-20.5920.93-18.3610.25-12.77001.500.010.011.440.05.9111.72008.6522.714.5617.990.7921.549.4422.60.000
2022 (8)10.2852.7500000034.4817.325.9272.598.8418.6625.641.1411.75-1.6700000.010.011.440.05.297.3007.0561.712.3432.830.6547.737.760.420.000
2021 (7)6.7336.7900000029.3913.03.4311.07.45-13.3725.35-23.3311.9523.3200000.010.011.440.04.936.25004.369.829.297.770.4469.234.813.480.000
2020 (6)4.92-8.3800000026.014.793.0934.938.6-3.833.06-8.29.6930.4200000.01011.440.04.644.74003.97-4.118.620.580.260.04.23-3.860.000
2019 (5)5.3716.2300000024.823.372.29-33.248.94-0.5636.02-3.87.43-8.1600000011.440.04.438.58004.14-20.388.57-7.750.26-10.344.4-19.850.000
2018 (4)4.628.9600000024.015.213.4338.878.99-10.9937.44-15.48.09-0.4900000.01-75.011.440.04.086.25005.264.049.2932.520.29-66.675.4935.890.000
2017 (3)4.2418.1100000022.82-1.32.47-24.2310.116.944.2618.438.1329.6700000.0433.3311.440.03.849.4003.17-16.87.01-4.230.87200.04.04-1.460.000
2016 (2)3.5931.9900000023.125.043.2613.598.64-2.1537.37-6.856.272.9600000.0350.011.440.03.519.01003.815.257.326.860.29-3.334.14.590.000
2015 (1)2.72-24.650.58-10.77000022.01-6.72.87-23.478.83-0.5640.126.586.09-21.7200000.02-33.3311.440.03.2212.98003.62-15.426.85-3.930.3-3.233.92-14.60.000
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
24Q4 (20)8.7540.9-11.440000.09-35.71-77.50009.26-4.446.311.61-11.5414.188.71-4.9124.0723.82-6.3413.767.98-14.47-22.150000.27-44.9-82.00.0100.011.440.00.06.590.011.510009.3223.127.7515.9112.449.270.925.7516.4610.2421.338.470.0000
24Q3 (19)6.21-35.91-27.110000.14-30.000009.697.3115.081.82-2.15-11.659.1618.516.8425.4314.328.479.33-2.61-12.80000.49-32.88000-100.011.440.00.06.590.011.510007.5731.652.9914.1514.766.710.870.045.08.4427.496.160.0000
24Q2 (18)9.6910.11-7.540000.2-31.0300009.035.1211.481.8613.4114.117.735.46-0.2622.242.63-5.059.582.9-12.990000.73-35.400-100.0-100.011.440.00.06.5911.5111.510005.7525.828.712.3317.7710.190.873.5761.116.6222.3713.550.0000
24Q1 (17)8.8-10.931.030000.29-27.500008.59-1.383.491.6416.31-8.897.334.42-21.3521.673.52-20.519.31-9.17-19.740001.13-24.6700.010.00.011.440.00.05.910.011.720004.57-47.177.0310.47-28.099.520.846.3335.485.41-42.6910.630.0000
23Q4 (16)9.8815.96-3.890000.4000008.713.441.041.41-31.55-6.07.02-10.46-20.5920.94-10.7-18.3110.25-4.21-12.770001.5000.010.00.011.440.00.05.910.011.720008.6517.6922.714.569.817.990.7931.6721.549.4418.7422.60.0000
23Q3 (15)8.52-18.77.710000000008.423.954.472.0626.3832.057.841.16-13.2723.440.07-11.810.7-2.82-6.710000000.010.0011.440.00.05.910.011.720007.3538.9439.213.2618.525.450.611.1111.117.9536.3636.60.0000
23Q2 (14)10.4820.324.380000000008.1-2.41-11.961.63-9.4418.987.75-16.85-6.5123.43-14.08-6.7111.01-5.092.040000000.010.0011.440.00.05.9111.7211.720005.2923.8942.211.1917.0524.20.54-12.910.25.8319.2238.480.0000
23Q1 (13)8.71-15.2716.760000000008.3-3.71-3.61.820.020.819.325.4322.9627.276.399.1111.6-1.281.930000000.010.00.011.440.00.05.290.07.30004.27-39.4358.159.56-22.5325.130.62-4.6229.174.89-36.4953.770.0000
22Q4 (12)10.2829.9652.750000000008.626.955.91.5-3.8535.148.84-2.2118.6625.63-3.571.0811.752.44-1.670000000.0100.011.440.00.05.290.07.30007.0533.5261.712.3416.7532.830.6520.3747.737.732.360.420.0000
22Q3 (11)7.91-21.2271.210000000008.06-12.3914.161.5613.87183.649.049.0520.0526.585.84-0.3911.476.3-5.7500000000-100.011.440.00.05.290.07.30005.2841.9467.6210.5717.3130.820.5410.2125.05.8238.2471.680.0000
22Q2 (10)10.0434.5832.80000000009.26.8541.11.37-8.0557.478.299.377.2425.110.49-10.6910.79-5.18-6.980000000-100.0-100.011.440.00.05.297.314.010003.7237.7829.179.0117.9319.650.492.08104.174.2132.3934.940.0000
22Q1 (9)7.4610.8532.980000000008.615.7712.41.4934.2365.567.581.74-8.2324.99-1.44-16.5211.38-4.779.320000000.010.00.011.440.00.04.930.06.250002.7-38.0734.337.64-17.7614.890.489.0992.03.18-33.7540.710.0000
21Q4 (8)6.7345.6736.790000000008.1415.316.621.11101.8254.177.45-1.06-13.3725.36-4.97-23.3111.95-1.8123.320000000.010.00.011.440.00.04.930.06.250004.3638.419.829.2914.987.770.4483.3369.234.841.5913.480.0000
21Q3 (7)4.62-38.89-0.860000000007.068.2811.530.55-36.7827.917.53-2.59-11.226.68-5.11012.174.9123.80000000.010.0011.440.00.04.936.256.250003.159.38-8.168.087.30.00.240.0-4.03.398.65-7.880.0000
21Q2 (6)7.5634.7622.930000000006.52-14.88-1.510.87-3.3312.997.73-6.42-12.6628.12-6.08011.611.4329.90000000.010.0011.440.00.04.640.00.00002.8843.28-4.07.5313.23-1.440.24-4.0-4.03.1238.05-4.00.0000
21Q1 (5)5.6114.029.570000000007.669.7425.990.925.0-22.418.26-3.95-14.6729.94-9.45010.417.4326.490000000.010.0011.440.00.04.640.04.740002.01-49.37-17.626.65-22.85-3.20.25-3.85-3.852.26-46.57-16.30.0000
20Q4 (4)4.925.580.0000.0000.0000.06.9810.270.00.7267.440.08.61.420.033.0600.09.69-1.420.0000.0000.00.0100.011.440.00.04.640.00.0000.03.9715.740.08.626.680.00.264.00.04.2314.950.00.0000.0

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