- 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) | 0.31 | -10.73 | 5.76 | -7.99 | 15.15 | 5.65 | 35.44 | 2.25 | 0.00 | 0 | 140.02 | -18.55 | 118.55 | -1.7 |
| 2022 (9) | 0.35 | -19.58 | 6.26 | -26.53 | 14.34 | 40.73 | 34.66 | 28.94 | 0.83 | -53.81 | 171.90 | 38.89 | 120.60 | 32.28 |
| 2021 (8) | 0.43 | -11.32 | 8.52 | -16.31 | 10.19 | 45.16 | 26.88 | 307.27 | 1.80 | -73.61 | 123.77 | 25.88 | 91.17 | 13.68 |
| 2020 (7) | 0.49 | 3.32 | 10.18 | 2.11 | 7.02 | -16.53 | 6.60 | -45.86 | 6.81 | 79.96 | 98.32 | -9.86 | 80.20 | -3.12 |
| 2019 (6) | 0.47 | -3.03 | 9.97 | -14.13 | 8.41 | -4.43 | 12.19 | -28.04 | 3.78 | 13.53 | 109.08 | -34.32 | 82.78 | -35.89 |
| 2018 (5) | 0.49 | -15.03 | 11.61 | 16.57 | 8.8 | 12.68 | 16.94 | -55.32 | 3.33 | 562.1 | 166.07 | 263.55 | 129.13 | 300.15 |
| 2017 (4) | 0.57 | 21.03 | 9.96 | 132.17 | 7.81 | 11.89 | 37.91 | -14.23 | 0.50 | -56.56 | 45.68 | -73.98 | 32.27 | -77.82 |
| 2016 (3) | 0.47 | 0 | 4.29 | 0 | 6.98 | 0 | 44.20 | 0 | 1.16 | 0 | 175.57 | 0 | 145.52 | 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 | -4.14 | -22.62 | 5.63 | -8.46 | 9.11 | -30.50 | -174.32 | -131.94 | 1.98 | 0.0 | 15.22 | 138.75 | -15.56 | -9.74 | 107.86 | -24.36 | -11.49 |
| 24Q2 (19) | 0.28 | -24.58 | -13.91 | 6.15 | -12.52 | 8.66 | 41.04 | -72.68 | -22.38 | 1.98 | 170.7 | 15.22 | 164.32 | 21.63 | -15.73 | 142.60 | 18.92 | -13.69 |
| 24Q1 (18) | 0.37 | 19.13 | -11.5 | 7.03 | 22.05 | 17.95 | 150.21 | 908.02 | 31.54 | 0.73 | -57.44 | -19.38 | 135.10 | -3.51 | -0.82 | 119.91 | 1.15 | 4.58 |
| 23Q4 (17) | 0.31 | -10.16 | -10.73 | 5.76 | 11.63 | -7.99 | -18.59 | -41.37 | 35.85 | 1.72 | 0.0 | 26.51 | 140.02 | -8.91 | -18.55 | 118.55 | -2.72 | -1.7 |
| 23Q3 (16) | 0.34 | 6.66 | -0.12 | 5.16 | -8.83 | -21.34 | -13.15 | -124.87 | -71.67 | 1.72 | 0.0 | 26.51 | 153.72 | -21.17 | -21.64 | 121.86 | -26.24 | -22.67 |
| 23Q2 (15) | 0.32 | -22.47 | -13.71 | 5.66 | -5.03 | -26.59 | 52.87 | -53.7 | -41.51 | 1.72 | 89.41 | 26.51 | 194.99 | 43.14 | 2.55 | 165.21 | 44.09 | 0.92 |
| 23Q1 (14) | 0.42 | 20.17 | -1.26 | 5.96 | -4.79 | -32.5 | 114.19 | 494.03 | 26.02 | 0.91 | -33.21 | -50.07 | 136.22 | -20.76 | -1.94 | 114.66 | -4.93 | 9.47 |
| 22Q4 (13) | 0.35 | 0.52 | 0 | 6.26 | -4.57 | 0 | -28.98 | -278.33 | 0 | 1.36 | 0.0 | 0 | 171.90 | -12.37 | 0 | 120.60 | -23.47 | 0 |
| 22Q3 (12) | 0.34 | -7.86 | 0 | 6.56 | -14.92 | 0 | -7.66 | -108.47 | 0 | 1.36 | 0.0 | 0 | 196.16 | 3.16 | 0 | 157.59 | -3.74 | 0 |
| 22Q2 (11) | 0.37 | -11.28 | 0 | 7.71 | -12.68 | 0 | 90.39 | -0.24 | 0 | 1.36 | -25.24 | 0 | 190.15 | 36.88 | 0 | 163.71 | 56.3 | 0 |
| 22Q1 (10) | 0.42 | 0 | 0 | 8.83 | 0 | 0 | 90.61 | 0 | 0 | 1.81 | 0 | 0 | 138.92 | 0 | 0 | 104.74 | 0 | 0 |
