- 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) | 0.47 | -20.32 | 0.22 | -40.54 | 20.9 | 3.67 | 3511.69 | -22.72 | 0.00 | 0 | 182.87 | 30.03 | 142.82 | 54.82 |
| 2022 (9) | 0.59 | 0.22 | 0.37 | -48.61 | 20.16 | 36.86 | 4544.39 | 2006.52 | 0.00 | 0 | 140.64 | 11.29 | 92.25 | 15.53 |
| 2021 (8) | 0.59 | 6.92 | 0.72 | 35.85 | 14.73 | 32.23 | 215.73 | -36.48 | 0.00 | 0 | 126.37 | -9.68 | 79.85 | -5.66 |
| 2020 (7) | 0.55 | -9.01 | 0.53 | 15.22 | 11.14 | 5.19 | 339.63 | 574.67 | 0.00 | 0 | 139.92 | 2.18 | 84.64 | 8.54 |
| 2019 (6) | 0.61 | -5.0 | 0.46 | -47.73 | 10.59 | -13.9 | 50.34 | -7.84 | 0.00 | 0 | 136.93 | 3.05 | 77.98 | 8.85 |
| 2018 (5) | 0.64 | 7.54 | 0.88 | 183.87 | 12.3 | 23.49 | 54.62 | -43.23 | 0.00 | 0 | 132.88 | -5.0 | 71.64 | -11.65 |
| 2017 (4) | 0.60 | -5.36 | 0.31 | 342.86 | 9.96 | 5.29 | 96.22 | 4.21 | 0.00 | 0 | 139.87 | 4.66 | 81.09 | -13.11 |
| 2016 (3) | 0.63 | 3.47 | 0.07 | -76.67 | 9.46 | 0 | 92.33 | 0 | 0.00 | 0 | 133.64 | -1.15 | 93.33 | 6.27 |
| 2015 (2) | 0.61 | 0 | 0.3 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 135.20 | 0 | 87.82 | 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) | 0.49 | -5.98 | -16.64 | 0.76 | 406.67 | 137.5 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 181.80 | 7.09 | 24.09 | 135.71 | 0.23 | 33.21 |
| 24Q2 (19) | 0.52 | -1.41 | -10.03 | 0.15 | -40.0 | -55.88 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 169.77 | 2.92 | 15.99 | 135.40 | 2.54 | 39.34 |
| 24Q1 (18) | 0.53 | 11.26 | -14.81 | 0.25 | 13.64 | -51.92 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 164.95 | -9.8 | 20.98 | 132.04 | -7.55 | 39.98 |
| 23Q4 (17) | 0.47 | -19.17 | -20.32 | 0.22 | -31.25 | -40.54 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 182.87 | 24.82 | 30.03 | 142.82 | 40.18 | 54.82 |
| 23Q3 (16) | 0.58 | 1.48 | -3.94 | 0.32 | -5.88 | -50.0 | 0.00 | -100.0 | 0 | 0.00 | 0 | 0 | 146.51 | 0.1 | 7.68 | 101.88 | 4.85 | 35.21 |
| 23Q2 (15) | 0.58 | -6.64 | -5.04 | 0.34 | -34.62 | -8.11 | 2506.56 | 106.08 | -12.92 | 0.00 | 0 | 0 | 146.37 | 7.35 | 10.84 | 97.17 | 3.01 | 27.42 |
| 23Q1 (14) | 0.62 | 4.06 | 9.69 | 0.52 | 40.54 | 10.64 | 1216.28 | -80.02 | -43.12 | 0.00 | 0 | 0 | 136.35 | -3.05 | -0.7 | 94.33 | 2.25 | 56.51 |
| 22Q4 (13) | 0.59 | -2.56 | 0.22 | 0.37 | -42.19 | -48.61 | 6088.31 | 0 | 3542.42 | 0.00 | 0 | 0 | 140.64 | 3.37 | 11.29 | 92.25 | 22.43 | 15.53 |
| 22Q3 (12) | 0.61 | 0.31 | 0 | 0.64 | 72.97 | 0 | 0.00 | -100.0 | 0 | 0.00 | 0 | 0 | 136.06 | 3.03 | 0 | 75.35 | -1.19 | 0 |
| 22Q2 (11) | 0.61 | 7.84 | 0 | 0.37 | -21.28 | 0 | 2878.59 | 34.62 | 0 | 0.00 | 0 | 0 | 132.06 | -3.82 | 0 | 76.26 | 26.53 | 0 |
| 22Q1 (10) | 0.56 | -4.92 | 0 | 0.47 | -34.72 | 0 | 2138.29 | 1179.26 | 0 | 0.00 | 0 | 0 | 137.31 | 8.66 | 0 | 60.27 | -24.52 | 0 |
| 21Q4 (9) | 0.59 | 0 | 0 | 0.72 | 0 | 0 | 167.15 | 0 | 0 | 0.00 | 0 | 0 | 126.37 | 0 | 0 | 79.85 | 0 | 0 |
