- 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) | 0.30 | -23.48 | 0.87 | -71.94 | 39.16 | -20.44 | 73.57 | 28.13 | 0.00 | 0 | 234.30 | 8.25 | 166.40 | 20.57 |
| 2022 (9) | 0.39 | -19.52 | 3.1 | -54.68 | 49.22 | 13.94 | 57.42 | -13.26 | 0.46 | 45.44 | 216.45 | 35.94 | 138.01 | 35.92 |
| 2021 (8) | 0.48 | 0.55 | 6.84 | 651.65 | 43.2 | 52.27 | 66.20 | 41.54 | 0.31 | 0 | 159.23 | -6.11 | 101.54 | -16.73 |
| 2020 (7) | 0.48 | 16.35 | 0.91 | -28.91 | 28.37 | 4.65 | 46.77 | 22.69 | 0.00 | 0 | 169.60 | -13.52 | 121.94 | -19.16 |
| 2019 (6) | 0.41 | -19.25 | 1.28 | -47.97 | 27.11 | -7.98 | 38.12 | 154.3 | 0.13 | 103.01 | 196.12 | 29.91 | 150.85 | 64.18 |
| 2018 (5) | 0.51 | -23.99 | 2.46 | -44.22 | 29.46 | 5.18 | 14.99 | 85.98 | 0.06 | -91.09 | 150.97 | 35.18 | 91.88 | 56.52 |
| 2017 (4) | 0.67 | 0.62 | 4.41 | -1.56 | 28.01 | 22.05 | 8.06 | 43.16 | 0.71 | 21.69 | 111.68 | 10.52 | 58.70 | 2.48 |
| 2016 (3) | 0.66 | 0 | 4.48 | 0 | 22.95 | 0 | 5.63 | 0 | 0.59 | 0 | 101.05 | 0 | 57.28 | 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) | 0.27 | -19.99 | -22.06 | 0.45 | -4.26 | -63.41 | 188.46 | 70.03 | 136.34 | 0.00 | 0 | 0 | 275.25 | 22.93 | 34.75 | 206.41 | 16.63 | 47.96 |
| 24Q2 (19) | 0.33 | -6.63 | -18.86 | 0.47 | -50.0 | -50.53 | 110.84 | 16.31 | 28.3 | 0.00 | 0 | 0 | 223.90 | 7.48 | 29.39 | 176.98 | 7.95 | 43.37 |
| 24Q1 (18) | 0.36 | 20.62 | -17.62 | 0.94 | 8.05 | -55.24 | 95.30 | 29.7 | 57.36 | 0.00 | 0 | -100.0 | 208.31 | -11.09 | 19.44 | 163.95 | -1.47 | 39.7 |
| 23Q4 (17) | 0.30 | -13.5 | -23.48 | 0.87 | -29.27 | -71.94 | 73.48 | -7.85 | 6.15 | 0.00 | 0 | -100.0 | 234.30 | 14.7 | 8.25 | 166.40 | 19.28 | 20.57 |
| 23Q3 (16) | 0.34 | -16.71 | -15.01 | 1.23 | 29.47 | -72.79 | 79.74 | -7.7 | 31.0 | 0.00 | 0 | -100.0 | 204.27 | 18.05 | -3.94 | 139.50 | 13.01 | 6.68 |
| 23Q2 (15) | 0.41 | -5.2 | -6.84 | 0.95 | -54.76 | -74.25 | 86.39 | 42.65 | 70.16 | 0.00 | -100.0 | -100.0 | 173.04 | -0.79 | -4.36 | 123.44 | 5.18 | 12.05 |
| 23Q1 (14) | 0.43 | 12.05 | 0 | 2.1 | -32.26 | 0 | 60.56 | -12.51 | 0 | 1.27 | -29.82 | 155.7 | 174.41 | -19.42 | 0 | 117.36 | -14.96 | 0 |
| 22Q4 (13) | 0.39 | -3.93 | -19.52 | 3.1 | -31.42 | -54.68 | 69.22 | 13.72 | 3.17 | 1.80 | -19.83 | 264.36 | 216.45 | 1.79 | 35.94 | 138.01 | 5.54 | 35.92 |
| 22Q3 (12) | 0.40 | -8.7 | 0 | 4.52 | 22.49 | 0 | 60.87 | 19.89 | 0 | 2.25 | 166.14 | 0 | 212.64 | 17.53 | 0 | 130.76 | 18.69 | 0 |
| 22Q2 (11) | 0.44 | 0 | -9.8 | 3.69 | 0 | 314.61 | 50.77 | 0 | -21.6 | 0.85 | 70.77 | 0 | 180.92 | 0 | 7.81 | 110.17 | 0 | 1.48 |
| 22Q1 (10) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 0.50 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 21Q4 (9) | 0.48 | 0 | 0 | 6.84 | 0 | 0 | 67.09 | 0 | 0 | 0.50 | 0 | 0 | 159.23 | 0 | 0 | 101.54 | 0 | 0 |
