藍天(2362) 的負債和股東權益
負債和股東權益：公司和銀行等外部機構借款，紀錄在負債項目；向股東增資，則紀錄在股東權益
建議：需觀察其負債的組成還有負債占資產的比例（負債比）。根據統計，負債比較前季下降 10%，股價平均漲幅大約比其他股票多了 2.23%
| 季度 |
20253 |
20254 |
20261 |
20262 |
| 短期借款 |
8,031,470 |
7,294,680 |
7,767,445 |
10,789,864 |
| 應付短期票券 |
0 |
0 |
1,600,000 |
1,600,000 |
| 應付帳款及票據 |
2,412,997 |
2,510,438 |
2,986,108 |
2,496,309 |
| 預收款項 |
0 |
0 |
0 |
0 |
| 一年內到期長期負債 |
3,219,157 |
3,308,696 |
3,428,801 |
4,231,091 |
| 流動負債 |
15,629,124 |
15,388,220 |
19,086,193 |
22,129,977 |
| 長期負債 |
27,679,743 |
29,127,325 |
28,201,977 |
27,304,601 |
| 總負債 |
55,622,860 |
57,452,348 |
60,685,209 |
63,148,663 |
| 淨值 |
40,642,116 |
43,357,660 |
44,235,917 |
46,921,595 |