- 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) | 0.44 | 14.7 | 0 | 0 | 7.43 | 46.84 | 129.32 | -7.2 | 0.00 | 0 | 204.21 | -11.38 | 141.74 | -5.7 |
| 2022 (9) | 0.39 | 4.1 | 0 | 0 | 5.06 | 39.39 | 139.36 | 122.76 | 0.00 | 0 | 230.43 | -2.75 | 150.31 | -12.16 |
| 2021 (8) | 0.37 | -26.76 | 0 | 0 | 3.63 | 33.95 | 62.56 | 1.91 | 0.00 | 0 | 236.95 | 46.69 | 171.11 | 85.65 |
| 2020 (7) | 0.51 | -6.45 | 0.2 | -20.0 | 2.71 | 43.39 | 61.39 | 0 | 0.00 | 0 | 161.53 | 12.0 | 92.17 | 61.7 |
| 2019 (6) | 0.54 | 37.25 | 0.25 | 150.0 | 1.89 | -18.18 | -25.74 | 0 | 0.00 | 0 | 144.22 | -24.42 | 57.00 | -20.84 |
| 2018 (5) | 0.39 | 40.9 | 0.1 | 0 | 2.31 | -21.96 | -495.17 | 0 | 0.00 | 0 | 190.81 | -24.96 | 72.01 | -34.68 |
| 2017 (4) | 0.28 | -33.69 | 0 | 0 | 2.96 | 28.14 | 0.00 | 0 | 0.00 | 0 | 254.29 | 36.5 | 110.25 | 15.02 |
| 2016 (3) | 0.42 | 0 | 0 | 0 | 2.31 | 0 | 1318.00 | 0 | 0.00 | 0 | 186.29 | 0 | 95.85 | 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 0.41 | -6.14 | -6.98 | 0 | 0 | 0 | 73.18 | -31.73 | -48.37 | 0.00 | 0 | 0 | 234.93 | 6.55 | 12.35 | 159.34 | -5.49 | 8.63 |
| 24Q2 (19) | 0.43 | 10.62 | -12.46 | 0 | 0 | 0 | 107.19 | -6.54 | -35.19 | 0.00 | 0 | 0 | 220.49 | -7.73 | 19.72 | 168.59 | -10.35 | 23.13 |
| 24Q1 (18) | 0.39 | -11.48 | 6.73 | 0 | 0 | 0 | 114.69 | 46.53 | -19.62 | 0.00 | 0 | 0 | 238.97 | 17.02 | -9.06 | 188.05 | 32.67 | 1.71 |
| 23Q4 (17) | 0.44 | 1.21 | 14.7 | 0 | 0 | 0 | 78.27 | -44.78 | -2.53 | 0.00 | 0 | 0 | 204.21 | -2.34 | -11.38 | 141.74 | -3.37 | -5.7 |
| 23Q3 (16) | 0.44 | -11.68 | 31.13 | 0 | 0 | 0 | 141.75 | -14.3 | -48.4 | 0.00 | 0 | 0 | 209.10 | 13.54 | -22.56 | 146.68 | 7.13 | -22.65 |
| 23Q2 (15) | 0.49 | 34.88 | 42.98 | 0 | 0 | 0 | 165.40 | 15.92 | 1371.53 | 0.00 | 0 | 0 | 184.17 | -29.92 | -25.73 | 136.92 | -25.94 | -19.63 |
| 23Q1 (14) | 0.37 | -4.87 | 13.06 | 0 | 0 | 0 | 142.68 | 77.68 | -30.58 | 0.00 | 0 | 0 | 262.79 | 14.04 | -2.28 | 184.88 | 23.0 | -8.78 |
| 22Q4 (13) | 0.39 | 15.72 | 0 | 0 | 0 | 0 | 80.30 | -70.77 | 0 | 0.00 | 0 | 0 | 230.43 | -14.67 | 0 | 150.31 | -20.73 | 0 |
| 22Q3 (12) | 0.33 | -3.7 | 0 | 0 | 0 | 0 | 274.69 | 2343.86 | 0 | 0.00 | 0 | 0 | 270.03 | 8.9 | 0 | 189.62 | 11.31 | 0 |
| 22Q2 (11) | 0.35 | 6.65 | 0 | 0 | 0 | 0 | 11.24 | -94.53 | 0 | 0.00 | 0 | 0 | 247.96 | -7.8 | 0 | 170.36 | -15.95 | 0 |
| 22Q1 (10) | 0.32 | 0 | 0 | 0 | 0 | 0 | 205.53 | 0 | 0 | 0.00 | 0 | 0 | 268.93 | 0 | 0 | 202.68 | 0 | 0 |
