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)7.8634.365.2160.03.86-0.520069.6-3.65.2-1.895.59-8.518.03-5.0914.714.66008.329.040028.3510.014.1415.32006.240.010.385.60.4451.726.682.30.000
2022 (9)5.85-36.962.039.863.88103.140072.211.185.39.56.1110.298.46-0.812.8268.24007.63-2.930025.7714.993.5915.43006.2413.259.8314.040.297.416.5312.980.000
2021 (8)9.2811.41.43-45.831.9149.220064.942.514.8425.715.5413.998.5311.27.6217.77007.8674.670022.4111.993.1114.34005.5128.748.6223.140.27-10.05.7826.20.000
2020 (7)8.33-7.442.64428.01.28-2.290063.35-23.433.85-4.234.86-25.127.67-2.26.47238.74004.525.70020.0110.982.7217.24004.28-3.177.03.860.304.583.620.000
2019 (6)9.028.570.5-80.01.31-10.880082.7414.194.0222.196.494.017.84-8.921.9125.66003.5888.420018.039.012.3216.58004.4219.466.7418.45004.4219.460.000
2018 (5)7.065.882.566.671.4751.550072.4620.633.2922.766.240.818.61-16.431.527.04001.9-25.490016.547.821.9915.7003.720.135.6918.3003.720.130.000
2017 (4)4.22-4.521.5200.00.973.190060.0721.822.6834.06.1944.2910.3018.441.4212.7002.55147.570015.346.011.7213.16003.0831.624.8124.61003.0831.620.000
2016 (3)4.428.870.5-66.670.94-11.320049.31-7.922.0-3.384.294.898.7013.911.26-20.75001.03-30.410014.476.011.5215.15002.346.853.869.97002.346.850.000
2015 (2)4.0632.681.501.06-2.750053.55-10.812.07-20.694.09-30.87.64-22.411.59-11.67001.48-27.450013.659.991.3224.53002.19-16.413.51-4.36002.19-16.410.000
2014 (1)3.06-15.24001.09-14.840060.046.32.6116.525.9115.889.849.011.826.76002.04-12.820012.4110.021.0627.71002.6217.493.6719.93002.6217.490.000
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)7.8630.5634.365.20.0160.03.86-0.26-0.5200017.31.88-5.771.7158.3310.325.59-6.21-8.518.03-4.78-5.0914.75.5314.660008.3224.369.0400028.350.010.014.140.015.320006.2437.440.010.3819.595.60.4451.7251.726.6838.32.30.0000
23Q3 (19)6.0225.940.335.210.6473.333.87-0.2672.7700016.98-6.08-2.921.08-26.03-18.185.966.24-1.168.437.01-1.113.932.237.780006.69-5.37-9.9600028.350.010.014.140.015.320004.5431.21-2.998.6814.214.960.29-14.713.574.8327.11-2.620.0000
23Q2 (18)4.78-25.55-27.254.717.5213.333.88-1.5230.200018.084.87-5.541.4653.683.555.61-20.31-7.587.88-19.13-9.613.631.7942.870007.07-0.424.7400028.3510.0110.014.1415.3215.320003.46-32.422.987.6-12.749.350.349.68-2.863.8-30.022.430.0000
23Q1 (17)6.429.74-27.054.0100.0132.563.941.55100.000017.24-6.10.170.95-38.71-6.867.0415.227.489.7515.17-0.1513.394.4555.340007.1-6.95-2.8700025.770.014.993.590.015.430005.12-17.95-11.578.71-11.39-2.130.316.9-24.395.43-16.85-12.420.0000
22Q4 (16)5.85-2.5-36.962.0-33.3339.863.8873.21103.1400018.364.978.91.5517.4220.166.111.3310.298.46-0.78-0.7912.8226.8168.240007.632.69-2.9300025.770.014.993.590.015.430006.2433.3313.259.8318.8614.040.293.577.416.5331.6512.980.0000
22Q3 (15)6.0-8.68-31.033.0100.055.442.24-24.8357.7500017.49-8.626.651.32-6.385.66.03-0.6613.568.53-2.191.810.115.9734.440007.4310.0751.6300025.770.014.993.590.015.430004.6839.2910.388.2718.9912.520.28-20.021.744.9633.6910.960.0000
22Q2 (14)6.57-25.34-16.941.5-12.79-22.682.9851.27109.8600019.1411.2115.091.4138.2411.026.07-7.3312.28.72-10.67-1.449.5410.6729.620006.75-7.6629.0600025.7714.9928.793.5915.4331.990003.36-41.97-41.876.95-21.91-18.240.35-14.6325.03.71-40.16-38.780.0000
22Q1 (13)8.8-5.1718.61.7220.28-11.341.973.1443.800017.212.0814.281.02-20.93-0.976.5518.2316.559.7614.443.458.6213.1216.960007.31-7.030.5400022.410.011.993.110.014.340005.795.089.048.93.2510.830.4151.8570.836.27.2711.710.0000
21Q4 (12)9.286.6711.41.43-25.91-45.831.9134.5149.2200016.862.810.271.293.218.355.544.3313.998.531.8111.177.621.3317.770007.8660.4174.6700022.410.011.993.110.014.340005.5129.9528.748.6217.2823.140.2717.39-10.05.7829.3126.20.0000
21Q3 (11)8.79.9916.781.93-0.5244.031.420.013.600016.4-1.3815.741.25-1.5756.255.31-1.859.268.38-5.316.577.522.1775.290004.9-6.3164.4300022.4111.9911.993.1114.3414.340004.24-26.6433.337.35-13.5324.580.23-17.860.04.47-26.2431.090.0000
21Q2 (10)7.916.6-2.831.940.094.01.423.6513.600016.6310.4210.571.2723.37.635.41-3.7414.148.85-6.2438.47.36-0.14243.930005.23-6.6176.6900020.010.00.02.720.00.00005.788.85130.288.55.8562.520.2816.6706.069.19141.430.0000
21Q1 (9)7.42-10.92-16.251.94-26.5294.01.377.039.600015.06-1.5-20.061.03-5.511.965.6215.64-14.469.4422.9816.587.3713.91235.00005.624.4471.2500020.010.010.982.720.017.240005.3124.07-0.568.0314.714.830.24-20.005.5521.183.930.0000
20Q4 (8)8.3311.81-7.442.6497.01428.01.282.4-2.2900015.297.9-21.871.0936.25-6.034.860.0-25.127.676.76-2.186.4750.82238.740004.551.0125.700020.010.010.982.720.017.240004.2834.59-3.177.018.643.860.330.4304.5834.313.620.0000
20Q3 (7)7.45-8.4814.971.3434.034.01.250.02.4600014.17-5.78-31.550.8-32.2-11.114.862.53-34.247.1912.4304.29100.47130.650002.980.6892.2600020.010.010.982.720.017.240003.1826.69-2.155.912.815.920.23003.4135.864.920.0000
20Q2 (6)8.14-8.132.011.00.0100.01.250.0-28.5700015.04-20.17-31.821.1828.266.314.74-27.85-40.66.39-21.0202.14-2.7319.550002.96-9.48111.4300020.0110.9810.982.7217.2417.240002.51-53.06.815.23-31.7211.990002.51-53.06.810.0000
20Q1 (5)8.86-1.563.751.0100.0-64.291.25-4.58-33.8600018.84-3.73-7.690.92-20.698.246.571.23-3.18.093.1902.215.1826.440003.27-8.66103.1100018.030.09.012.320.016.580005.3420.8117.627.6613.6517.130005.3420.8117.620.0000
19Q4 (4)9.038.890.00.5-50.00.01.317.380.0000.019.57-5.460.01.1628.890.06.49-12.180.07.8400.01.912.690.0000.03.58130.970.0000.018.030.00.02.320.00.0000.04.4236.00.06.7421.010.0000.04.4236.00.00.0000.0

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