玩股撇步(動畫小學堂)  

  • 金融負債: 需要支付利息, 會造成財務負擔
  • 償債能力良好的公司 - 利息保障倍數大於5倍和長期銀行借款占稅後淨利比小於2
  • 如果負債比異常增加, 要找出背後的原因
  • 避開負債比超過0.7, 流動比低於100的公司, 除了這些產業: 金融業、租賃業、電字零件通路業、先收後付(像超商等)、流動比高且應收帳款品質好、偽高負債公司
償債能力-近10年
負債比 YoY金融負債 YoY營收淨額 YoY利息保障倍數 YoY長期銀行借款占稅後淨利比 YoY流動比 YoY速動比 YoY
2023 (10)0.19-13.680024.65-5.661656.19-31.160.000434.0815.49321.7723.1
2022 (9)0.22-16.090026.13-8.62405.75-62.40.000375.8516.87261.39-3.59
2021 (8)0.2644.840.02028.5915.286398.06469.830.000321.60-29.28271.13-24.12
2020 (7)0.18-20.740024.8-11.681122.8052.340.000454.7426.04357.3132.27
2019 (6)0.23-18.220028.0816.47737.02115.480.000360.7921.89270.1423.57
2018 (5)0.28-6.050024.11-0.12342.041165.880.000295.996.54218.622.43
2017 (4)0.30-17.00.6-84.4624.142.1227.02238.170.000277.8118.93213.4423.23
2016 (3)0.36-11.683.86-31.0723.6416.87.9900.000233.6012.74173.2119.04
2015 (2)0.4115.525.611.3320.24-14.45-2.9400.000207.21-14.56145.50-5.08
2014 (1)0.352.395.0350.623.66-5.514.93-1.00.000242.52-19.8153.29-13.06
償債能力-近20季
負債比 QoQ YoY金融負債 QoQ YoY利息保障倍數 QoQ YoY長期銀行借款占稅後淨利比 QoQ YoY流動比 QoQ YoY速動比 QoQ YoY
23Q4 (20)0.19-10.97-13.680001343.19-57.3573.780.0000434.0811.1515.49321.776.0323.1
23Q3 (19)0.2135.84-7.660-100.0-100.03149.33109.6571.420.0000390.52-25.139.18303.48-21.9216.88
23Q2 (18)0.16-8.72-38.20.04001502.1751.56-62.070.0000521.599.1956.9388.7014.9845.12
23Q1 (17)0.17-21.81-28.85000991.1728.24-71.650.0000477.7027.138.29338.0629.3317.72
22Q4 (16)0.22-4.76-16.090-100.0-100.0772.93-57.93-93.530.0000375.855.0816.87261.390.67-3.59
22Q3 (15)0.23-9.090.920.11001837.21-53.61-83.670.0000357.697.6-0.01259.64-3.07-13.42
22Q2 (14)0.255.0824.8500-100.03960.3013.26-34.740.0000332.44-3.76-16.84267.85-6.73-20.73
22Q1 (13)0.24-7.7819.630-100.0-100.03496.56-70.742.370.0000345.437.41-16.35287.185.92-15.71
21Q4 (12)0.2614.5444.840.020011948.106.2691.870.0000321.60-10.1-29.28271.13-9.59-24.12
21Q3 (11)0.2312.4811.380-100.0011251.0085.41647.810.0000357.74-10.51-10.83299.88-11.252.37
21Q2 (10)0.200.69-11.90.0775.006068.1277.66423.660.0000399.74-3.1911.93337.89-0.8232.34
21Q1 (9)0.2011.65-6.950.04003415.61126.37544.710.0000412.93-9.198.73340.70-4.6527.46
20Q4 (8)0.18-11.92-20.740001508.840.29281.90.0000454.7413.3526.04357.3121.9732.27
20Q3 (7)0.21-11.03-27.610001504.5229.8444.160.0000401.1712.3336.72292.9414.7431.61
20Q2 (6)0.236.35-22.710001158.79118.7320.390.0000357.13-5.9728.39255.31-4.4927.34
20Q1 (5)0.22-4.9-23.57000529.7934.092.360.0000379.795.2730.26267.31-1.0529.43
19Q4 (4)0.23-19.540.0000.0395.09-62.140.00.0000.0360.7922.960.0270.1421.360.0
19Q3 (3)0.28-5.020.0000.01043.638.420.00.0000.0293.435.490.0222.5911.020.0
19Q2 (2)0.305.170.0000.0962.5485.960.00.0000.0278.15-4.60.0200.50-2.920.0
19Q1 (1)0.280.00.000.00.0517.600.00.00.000.00.0291.560.00.0206.530.00.0

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