- 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) | 0.40 | 29.42 | 1.82 | 95.7 | 4.15 | -38.15 | -43.11 | 0 | 1.76 | 0.0 | 167.94 | -30.95 | 107.11 | -37.84 |
| 2022 (9) | 0.31 | 15.49 | 0.93 | 27.4 | 6.71 | 11.65 | 35.89 | -58.31 | 1.76 | 286.76 | 243.21 | -19.55 | 172.31 | -23.29 |
| 2021 (8) | 0.27 | 11.96 | 0.73 | 58.7 | 6.01 | 98.35 | 86.08 | 0 | 0.46 | -95.73 | 302.30 | 1.93 | 224.62 | 21.38 |
| 2020 (7) | 0.24 | -59.0 | 0.46 | -80.26 | 3.03 | 11.81 | -12.17 | 0 | 10.67 | 0.0 | 296.59 | 139.8 | 185.06 | 145.37 |
| 2019 (6) | 0.59 | 9.56 | 2.33 | 5.43 | 2.71 | 16.81 | -9.20 | 0 | 10.67 | 0.0 | 123.68 | -28.21 | 75.42 | -34.64 |
| 2018 (5) | 0.54 | 32.16 | 2.21 | 67.42 | 2.32 | -12.12 | -11.70 | 0 | 10.67 | 0.0 | 172.29 | -36.55 | 115.39 | -37.47 |
| 2017 (4) | 0.41 | -23.0 | 1.32 | 8.2 | 2.64 | 0.76 | 4.87 | 0.83 | 10.67 | 36.75 | 271.55 | 41.32 | 184.53 | 25.79 |
| 2016 (3) | 0.53 | -17.3 | 1.22 | -25.61 | 2.62 | -2.24 | 4.83 | 10.27 | 7.80 | -6.02 | 192.15 | 37.26 | 146.70 | 41.11 |
| 2015 (2) | 0.64 | 0 | 1.64 | 0 | 2.68 | 0 | 4.38 | 0 | 8.30 | 0 | 139.99 | 0 | 103.96 | 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 0.41 | 12.14 | 27.62 | 2.1 | 16.02 | 101.92 | -45.60 | -8.42 | 27.21 | 0.45 | 0.0 | 0.0 | 156.47 | -10.78 | -25.45 | 80.00 | -10.92 | -34.91 |
| 24Q1 (19) | 0.37 | -9.3 | 42.74 | 1.81 | -0.55 | 135.06 | -42.06 | 12.72 | -178.17 | 0.45 | 0.0 | 0.0 | 175.38 | 4.43 | -46.03 | 89.81 | -16.15 | -56.99 |
| 23Q4 (18) | 0.40 | 27.26 | 29.42 | 1.82 | 42.19 | 95.7 | -48.19 | -16.34 | 16.45 | 0.45 | 0.0 | 0.0 | 167.94 | -14.79 | -30.95 | 107.11 | -1.55 | -37.84 |
| 23Q3 (17) | 0.32 | -1.4 | -1.06 | 1.28 | 23.08 | 23.08 | -41.42 | 33.89 | -26.24 | 0.45 | 0.0 | 0.0 | 197.09 | -6.1 | -20.03 | 108.80 | -11.48 | -36.77 |
| 23Q2 (16) | 0.32 | 25.42 | 0.37 | 1.04 | 35.06 | 147.62 | -62.65 | -314.35 | -138.46 | 0.45 | 0.0 | 0.0 | 209.89 | -35.4 | -16.08 | 122.91 | -41.14 | -36.59 |
| 23Q1 (15) | 0.26 | -17.77 | 0 | 0.77 | -17.2 | 0 | -15.12 | 73.79 | 0 | 0.45 | 0.0 | -39.02 | 324.93 | 33.6 | 0 | 208.83 | 21.19 | 0 |
| 22Q4 (14) | 0.31 | -2.71 | 15.49 | 0.93 | -10.58 | 27.4 | -57.68 | -75.8 | -160.71 | 0.45 | 0.0 | -39.02 | 243.21 | -1.31 | -19.55 | 172.31 | 0.15 | -23.29 |
| 22Q3 (13) | 0.32 | 0.03 | 0 | 1.04 | 147.62 | 0 | -32.81 | -120.14 | 0 | 0.45 | 0.0 | -63.0 | 246.44 | -1.46 | 0 | 172.06 | -11.23 | 0 |
| 22Q2 (12) | 0.32 | 0 | 20.86 | 0.42 | 0 | -44.0 | 162.88 | 0 | 116.68 | 0.45 | -39.02 | -63.0 | 250.10 | 0 | -20.31 | 193.82 | 0 | -8.55 |
| 22Q1 (11) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 0.75 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 21Q4 (10) | 0.27 | 0 | 0 | 0.73 | 0 | 0 | 95.01 | 0 | 0 | 0.75 | -39.32 | 0 | 302.30 | 0 | 0 | 224.62 | 0 | 0 |
| 21Q3 (9) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 1.23 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 21Q2 (8) | 0.27 | 0 | 0 | 0.75 | 0 | 0 | 75.17 | 0 | 0 | 1.23 | 0 | 0 | 313.84 | 0 | 0 | 211.95 | 0 | 0 |
