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)0.80-1.597059.680.26975.67-4.62186.93-20.214.33-27.68112.18-0.88107.21-0.17
2024 (4)0.81-1.737041.652.611022.924.89234.29-42.385.99-3.75113.18-3.61107.39-3.54
2023 (3)0.83-0.236862.857.47975.2612.61406.62-15.246.23-1.59117.42-7.27111.33-9.17
2022 (2)0.83-0.936385.8122.32866.0820.02479.71-41.956.3315.27126.624.88122.574.4
2021 (1)0.840.615220.3917.2721.621.32826.3477.335.490120.733.67117.404.16
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)0.79-1.05-1.846969.91-1.27-2.74223.1120.1-2.6815.04-16.335.71112.360.160.47108.090.821.45
25Q4 (7)0.80-0.87-1.597059.680.940.26185.773.5742.3917.9710.33-44.47112.182.48-0.88107.211.91-0.17
25Q3 (6)0.81-0.93-1.386994.090.54-2.48179.3611.13-32.3916.296.6-30.8109.461.21-4.91105.201.91-3.57
25Q2 (5)0.811.02-1.676956.86-2.93-2.42161.39-29.6-48.3215.287.42-36.38108.15-3.29-6.61103.23-3.12-6.4
25Q1 (4)0.81-0.80.07166.61.770.0229.2575.710.014.22-56.040.0111.83-1.190.0106.55-0.780.0
24Q4 (3)0.81-0.660.07041.65-1.820.0130.47-50.820.032.3637.470.0113.18-1.680.0107.39-1.560.0
24Q3 (2)0.82-1.220.07171.910.60.0265.30-15.040.023.54-2.00.0115.11-0.60.0109.09-1.090.0
24Q2 (1)0.830.00.07129.410.00.0312.260.00.024.020.00.0115.810.00.0110.290.00.0

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