- 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) | 0.23 | 4.01 | 57.67 | -5.43 | 223.06 | -22.76 | -37.47 | 0 | 97.13 | 0.0 | 280.86 | -11.33 | 235.77 | -10.13 |
| 2022 (9) | 0.22 | -22.6 | 60.98 | -28.22 | 288.78 | -20.72 | -2.67 | 0 | 97.13 | 5179.58 | 316.74 | 44.3 | 262.36 | 51.83 |
| 2021 (8) | 0.29 | 0 | 84.95 | 0 | 364.25 | 0 | 20.51 | 0 | 1.84 | 0 | 219.50 | 0 | 172.80 | 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) | 0.21 | -6.78 | -10.22 | 34.08 | -16.47 | -50.53 | -0.58 | 95.87 | 95.45 | 70.86 | 569.18 | 569.18 | 298.79 | 5.66 | 12.01 | 246.01 | 6.71 | 9.71 |
| 24Q2 (19) | 0.23 | -1.39 | -3.36 | 40.8 | -18.51 | -39.64 | -14.06 | -32.52 | 27.56 | 10.59 | 0.0 | 0.0 | 282.78 | 0.44 | -0.25 | 230.54 | -0.58 | -3.04 |
| 24Q1 (18) | 0.23 | -1.33 | 8.64 | 50.07 | -13.18 | -14.16 | -10.61 | 88.1 | 68.66 | 10.59 | 0.0 | 0.0 | 281.55 | 0.25 | -13.68 | 231.89 | -1.65 | -13.45 |
| 23Q4 (17) | 0.23 | -1.02 | 4.01 | 57.67 | -16.29 | -5.43 | -89.19 | -599.53 | -204.61 | 10.59 | 0.0 | 0.0 | 280.86 | 5.29 | -11.33 | 235.77 | 5.15 | -10.13 |
| 23Q3 (16) | 0.24 | 0.34 | 1.03 | 68.89 | 1.92 | 17.0 | -12.75 | 34.31 | 11.83 | 10.59 | 0.0 | 0.0 | 266.76 | -5.9 | -15.65 | 224.23 | -5.7 | -12.51 |
| 23Q2 (15) | 0.23 | 10.85 | -13.38 | 67.59 | 15.88 | 3.84 | -19.41 | 42.66 | -279.39 | 10.59 | 0.0 | 0.0 | 283.50 | -13.08 | 14.07 | 237.78 | -11.25 | 22.99 |
| 23Q1 (14) | 0.21 | -5.53 | -26.73 | 58.33 | -4.35 | -24.19 | -33.85 | -15.61 | -230.95 | 10.59 | 0.0 | 105.28 | 326.18 | 2.98 | 46.55 | 267.92 | 2.12 | 52.9 |
| 22Q4 (13) | 0.22 | -3.86 | -22.6 | 60.98 | 3.57 | -28.22 | -29.28 | -102.49 | -161.89 | 10.59 | 0.0 | 16.8 | 316.74 | 0.15 | 44.3 | 262.36 | 2.37 | 51.83 |
| 22Q3 (12) | 0.23 | -13.97 | -24.33 | 58.88 | -9.54 | -38.85 | -14.46 | -233.64 | -148.7 | 10.59 | 0.0 | 245.06 | 316.25 | 27.25 | 51.57 | 256.28 | 32.56 | 57.42 |
| 22Q2 (11) | 0.27 | -6.22 | -5.9 | 65.09 | -15.4 | -12.15 | 10.82 | -58.14 | -57.85 | 10.59 | 105.28 | 89.23 | 248.53 | 11.66 | 17.3 | 193.33 | 10.33 | 26.44 |
| 22Q1 (10) | 0.29 | -0.21 | 3.1 | 76.94 | -9.43 | 14.34 | 25.85 | -45.36 | 370.68 | 5.16 | -43.1 | 0 | 222.57 | 1.4 | 11.02 | 175.23 | 1.41 | 19.68 |
| 21Q4 (9) | 0.29 | -6.0 | 0 | 84.95 | -11.78 | 56.01 | 47.31 | 59.35 | 0 | 9.07 | 195.42 | 0 | 219.50 | 5.2 | 0 | 172.80 | 6.14 | 0 |
| 21Q3 (8) | 0.31 | 6.97 | 0 | 96.29 | 29.96 | 0 | 29.69 | 15.66 | 0 | 3.07 | -45.16 | 0 | 208.65 | -1.52 | 0 | 162.80 | 6.47 | 0 |
| 21Q2 (7) | 0.29 | 2.75 | 0 | 74.09 | 10.11 | 57.37 | 25.67 | 368.8 | 0 | 5.60 | 0 | 0 | 211.87 | 5.69 | 0 | 152.90 | 4.43 | 0 |
| 21Q1 (6) | 0.28 | 0 | 0 | 67.29 | 23.58 | 0 | -9.55 | 0 | 0 | 0.00 | 0 | 0 | 200.47 | 0 | 0 | 146.41 | 0 | 0 |
| 20Q4 (5) | 0.00 | 0 | 0 | 54.45 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
