- 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 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2024 (10) | 0.50 | -12.32 | 0 | 0 | 13.9 | 10.93 | 26.93 | -51.74 | 0.00 | 0 | 169.96 | 35.84 | 153.53 | 44.85 |
| 2023 (9) | 0.57 | -9.84 | 0 | 0 | 12.53 | 36.05 | 55.80 | 644.0 | 0.00 | 0 | 125.12 | 18.19 | 105.99 | 19.91 |
| 2022 (8) | 0.63 | -2.29 | 0.3 | 0.0 | 9.21 | 23.96 | 7.50 | 0 | 0.00 | 0 | 105.86 | 14.36 | 88.39 | 16.52 |
| 2021 (7) | 0.65 | 13.97 | 0.3 | -25.0 | 7.43 | -19.06 | -32.38 | 0 | 0.00 | 0 | 92.57 | -0.25 | 75.86 | -8.04 |
| 2020 (6) | 0.57 | -3.21 | 0.4 | -50.0 | 9.18 | -10.09 | -30.38 | 0 | 0.00 | 0 | 92.80 | 15.97 | 82.49 | 12.32 |
| 2019 (5) | 0.59 | 60.99 | 0.8 | 60.0 | 10.21 | 5.04 | -5.79 | 0 | 0.00 | 0 | 80.02 | -28.96 | 73.44 | -27.07 |
| 2018 (4) | 0.36 | 40.49 | 0.5 | 0 | 9.72 | 29.6 | -221.79 | 0 | 0.00 | 0 | 112.64 | -28.37 | 100.70 | -29.88 |
| 2017 (3) | 0.26 | -22.69 | 0 | 0 | 7.5 | 253.77 | 202.14 | 0 | 0.00 | 0 | 157.26 | 100.38 | 143.62 | 85.77 |
| 2016 (2) | 0.34 | 0 | 0 | 0 | 2.12 | 0 | -672.60 | 0 | 0.00 | 0 | 78.48 | 0 | 77.31 | 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q4 (20) | 0.50 | 1.03 | -12.32 | 0 | 0 | 0 | 21.40 | -37.3 | -31.5 | 0.00 | 0 | 0 | 169.96 | -3.14 | 35.84 | 153.53 | -2.51 | 44.85 |
| 24Q3 (19) | 0.49 | -22.01 | -11.3 | 0 | 0 | -100.0 | 34.13 | 24.06 | -53.61 | 0.00 | 0 | -100.0 | 175.47 | 60.86 | 27.48 | 157.48 | 74.73 | 28.96 |
| 24Q2 (18) | 0.63 | -4.93 | 15.6 | 0 | 0 | -100.0 | 27.51 | 5.32 | -55.89 | 0.00 | 0 | -100.0 | 109.08 | 7.14 | -16.71 | 90.13 | 3.75 | -20.83 |
| 24Q1 (17) | 0.67 | 17.05 | 15.13 | 0 | 0 | -100.0 | 26.12 | -16.39 | -56.83 | 0.00 | 0 | -100.0 | 101.81 | -18.63 | -16.49 | 86.87 | -18.04 | -14.09 |
| 23Q4 (16) | 0.57 | 2.21 | -9.84 | 0 | -100.0 | -100.0 | 31.24 | -57.54 | -14.25 | 0.00 | -100.0 | 0 | 125.12 | -9.1 | 18.19 | 105.99 | -13.21 | 19.91 |
| 23Q3 (15) | 0.56 | 1.64 | 0 | 0.03 | 0.0 | 0 | 73.57 | 17.96 | 0 | 0.03 | -2.94 | 0 | 137.64 | 5.09 | 0 | 122.12 | 7.26 | 0 |
| 23Q2 (14) | 0.55 | -5.31 | 0 | 0.03 | -90.62 | 0 | 62.37 | 3.07 | 0 | 0.03 | -6.06 | 0 | 130.97 | 7.43 | 0 | 113.85 | 12.59 | 0 |
| 23Q1 (13) | 0.58 | -8.34 | 0 | 0.32 | 6.67 | 0 | 60.51 | 66.1 | 0 | 0.03 | 0 | 0 | 121.91 | 15.16 | 0 | 101.12 | 14.4 | 0 |
| 22Q4 (12) | 0.63 | 0 | 0 | 0.3 | 0 | 0 | 36.43 | 0 | 0 | 0.00 | 0 | 0 | 105.86 | 0 | 0 | 88.39 | 0 | 0 |
