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)0.38-3.80019.813.61248.10-54.590.000201.433.77127.9220.26
2022 (9)0.391.530019.1234.84546.30-35.10.000194.11-4.58106.37-14.51
2021 (8)0.3940.820014.187.02841.72120.430.000203.43-30.27124.43-46.12
2020 (7)0.27-20.270013.25-25.65381.85-51.810.000291.7428.24230.9226.07
2019 (6)0.34-1.320017.827.87792.36-91.280.000227.49-4.78183.17-1.09
2018 (5)0.350.290016.5224.969088.404729.630.000238.90-1.13185.19-4.84
2017 (4)0.3518.810013.2210.44188.1832.560.000241.63-19.09194.60-20.51
2016 (3)0.295.410.20.011.9711.45141.96-94.060.000298.63-4.76244.80-7.2
2015 (2)0.289.380.2010.74-12.332390.53-33.190.000313.57-10.77263.80-9.83
2014 (1)0.25-0.120012.25-2.933577.87-13.110.000351.41-0.01292.57-0.12
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)0.381.75-3.800050.84-79.61-77.740.0000201.43-3.843.77127.92-1.6820.26
23Q3 (19)0.37-9.66-4.0400-100.0249.33-11.14-46.990.0000209.4710.476.5130.1012.0916.75
23Q2 (18)0.41-1.010.220-100.00280.60-49.0-92.690.0000189.615.380.53116.0712.7615.16
23Q1 (17)0.415.7220.930.20100.0550.21140.86-82.480.0000179.93-7.31-20.0102.94-3.22-15.73
22Q4 (16)0.391.51.530-100.00228.44-51.43-86.770.0000194.11-1.31-4.58106.37-4.54-14.51
22Q3 (15)0.39-5.6510.220.400470.36-87.75-20.060.0000196.684.28-13.0111.4310.56-25.64
22Q2 (14)0.4119.4427.60-100.003841.0022.32300.470.0000188.61-16.14-25.03100.79-17.49-44.61
22Q1 (13)0.34-11.2427.550.1003140.2281.92330.10.0000224.9110.56-25.16122.15-1.83-47.23
21Q4 (12)0.3910.1940.820001726.17193.393258.960.0000203.43-10.01-30.27124.43-16.97-46.12
21Q3 (11)0.359.2319.31000588.36-38.66150.550.0000226.07-10.14-17.56149.86-17.64-29.46
21Q2 (10)0.3219.4-13.46000959.1331.3739.80.0000251.57-16.2919.26181.96-21.3912.05
21Q1 (9)0.27-2.01-9.2000730.121320.7432.020.0000300.543.0210.19231.460.235.38
20Q4 (8)0.27-6.64-20.2700051.39-78.12-87.770.0000291.746.3928.24230.928.726.07
20Q3 (7)0.29-20.78-14.55000234.83-65.77-77.310.0000274.2330.018.71212.4430.8216.89
20Q2 (6)0.3725.29-7.21000686.0824.05-33.810.0000210.95-22.664.28162.39-26.072.5
20Q1 (5)0.30-13.96-12.61000553.0531.59-33.240.0000272.7519.911.25219.6419.9114.24
19Q4 (4)0.340.060.0000.0420.28-59.380.00.0000.0227.49-1.520.0183.170.790.0
19Q3 (3)0.34-13.970.0000.01034.76-0.170.00.0000.0231.0014.190.0181.7414.710.0
19Q2 (2)0.4017.990.0000.01036.5025.120.00.0000.0202.30-17.480.0158.43-17.60.0
19Q1 (1)0.340.00.000.00.0828.430.00.00.000.00.0245.160.00.0192.270.00.0

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