- 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) | 0.50 | -14.33 | 3.58 | 19.73 | 43.4 | 7.11 | 20.50 | 19.12 | 0.00 | 0 | 182.96 | 18.7 | 133.70 | 17.29 |
| 2022 (9) | 0.58 | -20.61 | 2.99 | -8.84 | 40.52 | 63.06 | 17.21 | 18.2 | 0.09 | -78.07 | 154.13 | 9.16 | 113.99 | 17.37 |
| 2021 (8) | 0.73 | 0.26 | 3.28 | 256.52 | 24.85 | 28.76 | 14.56 | 67.74 | 0.39 | 0 | 141.20 | 12.3 | 97.12 | 33.02 |
| 2020 (7) | 0.73 | -14.16 | 0.92 | 16.46 | 19.3 | 23.01 | 8.68 | 56.68 | 0.00 | 0 | 125.73 | 10.0 | 73.01 | 11.02 |
| 2019 (6) | 0.85 | -1.1 | 0.79 | 83.72 | 15.69 | 0 | 5.54 | 0 | 0.10 | 0 | 114.30 | 2.99 | 65.76 | 5.49 |
| 2018 (5) | 0.86 | 0 | 0.43 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 110.98 | 0 | 62.34 | 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) | 0.53 | 15.89 | -15.75 | 5.25 | 214.37 | -6.75 | 9.38 | -66.63 | -50.45 | 0.00 | 0 | 0 | 172.22 | -12.55 | 20.49 | 88.20 | -29.42 | 0.46 |
| 24Q2 (19) | 0.46 | -1.54 | -21.69 | 1.67 | -30.42 | -53.48 | 28.11 | 63.43 | 49.84 | 0.00 | 0 | 0 | 196.93 | 1.4 | 29.34 | 124.97 | -2.75 | 22.05 |
| 24Q1 (18) | 0.47 | -5.55 | -21.58 | 2.4 | -32.96 | -40.74 | 17.20 | -7.58 | -39.14 | 0.00 | 0 | -100.0 | 194.22 | 6.15 | 28.74 | 128.50 | -3.89 | 24.89 |
| 23Q4 (17) | 0.50 | -21.82 | -14.33 | 3.58 | -36.41 | 19.73 | 18.61 | -1.69 | -29.56 | 0.00 | 0 | -100.0 | 182.96 | 28.01 | 18.7 | 133.70 | 52.28 | 17.29 |
| 23Q3 (16) | 0.63 | 7.72 | -2.76 | 5.63 | 56.82 | 9.32 | 18.93 | 0.91 | 139.92 | 0.00 | 0 | -100.0 | 142.93 | -6.13 | 3.56 | 87.80 | -14.25 | -1.65 |
| 23Q2 (15) | 0.59 | -1.41 | -20.59 | 3.59 | -11.36 | -31.36 | 18.76 | -33.62 | 14.39 | 0.00 | -100.0 | -100.0 | 152.26 | 0.93 | 25.91 | 102.39 | -0.49 | 19.85 |
| 23Q1 (14) | 0.60 | 3.18 | -17.84 | 4.05 | 35.45 | -3.57 | 28.26 | 6.96 | 63.83 | 0.30 | 70.8 | -68.53 | 150.86 | -2.12 | 24.24 | 102.89 | -9.74 | 18.61 |
| 22Q4 (13) | 0.58 | -11.26 | 0 | 2.99 | -41.94 | 0 | 26.42 | 234.85 | 0 | 0.18 | -82.26 | 0 | 154.13 | 11.68 | 0 | 113.99 | 27.69 | 0 |
| 22Q3 (12) | 0.65 | -12.04 | 0 | 5.15 | -1.53 | 0 | 7.89 | -51.89 | 0 | 1.00 | 12.5 | 0 | 138.01 | 14.12 | 0 | 89.27 | 4.49 | 0 |
| 22Q2 (11) | 0.74 | 2.01 | 0 | 5.23 | 24.52 | 0 | 16.40 | -4.93 | 0 | 0.89 | -7.69 | 0 | 120.93 | -0.41 | 0 | 85.43 | -1.52 | 0 |
| 22Q1 (10) | 0.73 | 0 | 0 | 4.2 | 0 | 0 | 17.25 | 0 | 0 | 0.96 | 0 | 0 | 121.43 | 0 | 0 | 86.75 | 0 | 0 |
