- 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
| 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) | 0.59 | -7.7 | 12.32 | 11.09 | 5.5 | -40.8 | -1.24 | 0 | 5.73 | 0.0 | 81.90 | -0.58 | 59.32 | -0.92 |
| 2022 (9) | 0.64 | -9.82 | 11.09 | 0.36 | 9.29 | -19.91 | 11.83 | -64.68 | 5.73 | 78.49 | 82.38 | -15.22 | 59.87 | -21.57 |
| 2021 (8) | 0.71 | 3.83 | 11.05 | 222.16 | 11.6 | 62.69 | 33.49 | 70.87 | 3.21 | 143.27 | 97.17 | 48.31 | 76.34 | 70.67 |
| 2020 (7) | 0.68 | -8.25 | 3.43 | 6.85 | 7.13 | 48.54 | 19.60 | 52.65 | 1.32 | -45.87 | 65.52 | 11.26 | 44.73 | 46.85 |
| 2019 (6) | 0.74 | -6.56 | 3.21 | -6.41 | 4.8 | 100.84 | 12.84 | 185.33 | 2.44 | -61.61 | 58.89 | -12.63 | 30.46 | -11.71 |
| 2018 (5) | 0.79 | 1.85 | 3.43 | 4.57 | 2.39 | 0 | 4.50 | 0 | 6.35 | 0 | 67.40 | 21.46 | 34.50 | 33.36 |
| 2017 (4) | 0.78 | 0 | 3.28 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 55.49 | 0 | 25.87 | 0 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 0.53 | -8.59 | -20.31 | 10.95 | -6.09 | -10.9 | -0.13 | 97.76 | 96.8 | 214.25 | 0.0 | 0.0 | 66.98 | -1.53 | 30.36 | 41.19 | -2.6 | 60.71 |
| 24Q1 (19) | 0.58 | -0.92 | -11.39 | 11.66 | -5.36 | 3.55 | -5.80 | -82.97 | -413.51 | 214.25 | 0.0 | 0.0 | 68.02 | -16.95 | -3.38 | 42.29 | -28.71 | 2.4 |
| 23Q4 (18) | 0.59 | -13.56 | -7.7 | 12.32 | -4.27 | 11.09 | -3.17 | -433.68 | -2538.46 | 214.25 | 0.0 | 172.58 | 81.90 | 63.7 | -0.58 | 59.32 | 114.15 | -0.92 |
| 23Q3 (17) | 0.68 | 1.78 | 10.18 | 12.87 | 4.72 | 31.86 | 0.95 | 123.4 | -75.0 | 214.25 | 0.0 | 172.58 | 50.03 | -2.63 | -32.58 | 27.70 | 8.08 | -41.7 |
| 23Q2 (16) | 0.67 | 1.64 | 4.95 | 12.29 | 9.15 | 24.77 | -4.06 | -319.46 | -114.9 | 214.25 | 0.0 | 2337.09 | 51.38 | -27.02 | -46.97 | 25.63 | -37.94 | -64.51 |
| 23Q1 (15) | 0.66 | 3.21 | -4.45 | 11.26 | 1.53 | 3.68 | 1.85 | 1323.08 | -91.24 | 214.25 | 172.58 | 1283.98 | 70.40 | -14.54 | -23.89 | 41.30 | -31.02 | -35.46 |
| 22Q4 (14) | 0.64 | 3.19 | -9.82 | 11.09 | 13.63 | 0.36 | 0.13 | -96.58 | -99.54 | 78.60 | 0.0 | 816.67 | 82.38 | 11.01 | -15.22 | 59.87 | 26.02 | -21.57 |
| 22Q3 (13) | 0.62 | -3.05 | 0 | 9.76 | -0.91 | 0 | 3.80 | -86.06 | 0 | 78.60 | 794.07 | 0 | 74.21 | -23.41 | 0 | 47.51 | -34.21 | 0 |
| 22Q2 (12) | 0.64 | -7.46 | 0 | 9.85 | -9.3 | 0 | 27.25 | 29.09 | 0 | 8.79 | -43.21 | 0 | 96.89 | 4.75 | 0 | 72.21 | 12.85 | 0 |
| 22Q1 (11) | 0.69 | -2.59 | 0 | 10.86 | -1.72 | 0 | 21.11 | -24.8 | 0 | 15.48 | 80.54 | 0 | 92.50 | -4.81 | 0 | 63.99 | -16.18 | 0 |
| 21Q4 (10) | 0.71 | 0 | 0 | 11.05 | 0 | 0 | 28.07 | 0 | 0 | 8.57 | 0 | 0 | 97.17 | 0 | 0 | 76.34 | 0 | 0 |
