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5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
2025 (5)0.58-0.5411.17-25.1384.61-0.863.597.8110.58226.27170.412.56138.630.57
2024 (4)0.59-0.4414.9225.4885.34-13.963.33-66.363.2498.28166.15-2.46137.85-1.66
2023 (3)0.592.2111.89-36.3599.194.389.90-24.251.6344.53170.340.99140.179.35
2022 (2)0.58-7.3318.68-4.2595.0313.2813.0732.291.134.17168.6714.34128.1932.44
2021 (1)0.620.019.5118.8983.8918.299.8836.651.090147.5212.5796.792.65
償債能力-近8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
26Q1 (8)0.58-1.22.3711.795.558.662.18-75.4856.831002.004063.041601.91176.633.651.39131.98-4.8-8.07
25Q4 (7)0.581.23-0.5411.172.95-25.138.89107.711878.024.07-19.237.54170.41-0.612.56138.630.780.57
25Q3 (6)0.580.843.5310.85-9.96-15.564.28300.051.2429.80-40.6665.07171.451.630.46137.56-1.0-2.57
25Q2 (5)0.571.51-3.5212.0511.06-27.891.07-23.02-60.6650.22-14.7329.25168.70-3.166.27138.95-3.214.54
25Q1 (4)0.56-4.010.010.85-27.280.01.39378.00.058.88163.060.0174.204.850.0143.564.140.0
24Q4 (3)0.595.380.014.9216.110.0-0.50-117.670.022.3823.980.0166.15-2.650.0137.85-2.370.0
24Q3 (2)0.56-6.030.012.85-23.10.02.834.040.018.0554.30.0170.677.520.0141.196.230.0
24Q2 (1)0.590.00.016.710.00.02.720.00.011.700.00.0158.740.00.0132.910.00.0

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