- 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) | 0.62 | 1.91 | 3.13 | 469.09 | 16.44 | -40.93 | 4.83 | -94.58 | 0.00 | 0 | 150.23 | -2.02 | 45.90 | -18.53 |
| 2022 (9) | 0.61 | -10.18 | 0.55 | -3.51 | 27.83 | 83.09 | 89.11 | 78.26 | 0.06 | -58.85 | 153.32 | 10.05 | 56.34 | -17.57 |
| 2021 (8) | 0.68 | 43.37 | 0.57 | -14.93 | 15.2 | 3.19 | 49.99 | -59.89 | 0.15 | 93.96 | 139.32 | -34.01 | 68.35 | -53.76 |
| 2020 (7) | 0.47 | 0.53 | 0.67 | 109.38 | 14.73 | -16.54 | 124.63 | 204.87 | 0.08 | -41.53 | 211.11 | 2.36 | 147.82 | -6.51 |
| 2019 (6) | 0.47 | -31.31 | 0.32 | -40.74 | 17.65 | 42.34 | 40.88 | -73.69 | 0.13 | -31.46 | 206.25 | -14.95 | 158.11 | 78.94 |
| 2018 (5) | 0.69 | 15.94 | 0.54 | -40.0 | 12.4 | 148.5 | 155.35 | 1358.69 | 0.20 | -96.91 | 242.50 | 40.5 | 88.36 | 25.26 |
| 2017 (4) | 0.59 | 25.24 | 0.9 | 291.3 | 4.99 | 16.05 | 10.65 | -61.07 | 6.33 | 382.54 | 172.60 | -26.63 | 70.54 | -62.81 |
| 2016 (3) | 0.47 | 0 | 0.23 | 0 | 4.3 | 0 | 27.36 | 0 | 1.31 | 0 | 235.26 | 0 | 189.69 | 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) | 0.58 | -6.88 | 3.42 | 1.35 | -4.26 | -22.86 | 0.46 | 109.96 | 131.29 | 0.00 | 0 | 0 | 145.61 | -3.56 | -12.43 | 57.37 | -14.25 | 68.98 |
| 24Q2 (19) | 0.62 | 6.5 | 15.39 | 1.41 | -45.35 | 2250.0 | -4.62 | 66.28 | -118.22 | 0.00 | 0 | 0 | 150.99 | -7.16 | -16.73 | 66.90 | -1.4 | 62.06 |
| 24Q1 (18) | 0.58 | -6.44 | 7.92 | 2.58 | -17.57 | 0 | -13.70 | -1114.81 | -208.21 | 0.00 | 0 | 0 | 162.64 | 8.26 | -2.63 | 67.85 | 47.82 | 30.08 |
| 23Q4 (17) | 0.62 | 11.45 | 1.91 | 3.13 | 78.86 | 469.09 | 1.35 | 191.84 | -99.08 | 0.00 | 0 | -100.0 | 150.23 | -9.65 | -2.02 | 45.90 | 35.2 | -18.53 |
| 23Q3 (16) | 0.56 | 3.9 | -12.63 | 1.75 | 2816.67 | 75.0 | -1.47 | -105.8 | -101.23 | 0.00 | 0 | -100.0 | 166.27 | -8.3 | 13.26 | 33.95 | -17.76 | -1.42 |
| 23Q2 (15) | 0.54 | -0.39 | -21.26 | 0.06 | 0 | -91.67 | 25.36 | 100.32 | 44.17 | 0.00 | 0 | -100.0 | 181.32 | 8.56 | 31.75 | 41.28 | -20.86 | 2.99 |
| 23Q1 (14) | 0.54 | -11.65 | -19.84 | 0 | -100.0 | -100.0 | 12.66 | -91.36 | -76.36 | 0.00 | -100.0 | -100.0 | 167.03 | 8.94 | 18.56 | 52.16 | -7.42 | -13.48 |
| 22Q4 (13) | 0.61 | -4.45 | 0 | 0.55 | -45.0 | 0 | 146.57 | 22.49 | 0 | 0.12 | -50.0 | 0 | 153.32 | 4.43 | 0 | 56.34 | 63.59 | 0 |
| 22Q3 (12) | 0.64 | -6.37 | 0 | 1.0 | 38.89 | 0 | 119.66 | 580.27 | 0 | 0.23 | -76.74 | 0 | 146.81 | 6.68 | 0 | 34.44 | -14.07 | 0 |
| 22Q2 (11) | 0.68 | 1.41 | 0 | 0.72 | -7.69 | 0 | 17.59 | -67.16 | 0 | 1.00 | 81.82 | 0 | 137.62 | -2.31 | 0 | 40.08 | -33.52 | 0 |
| 22Q1 (10) | 0.67 | 0 | 0 | 0.78 | 0 | 0 | 53.56 | 0 | 0 | 0.55 | 0 | 0 | 140.88 | 0 | 0 | 60.29 | 0 | 0 |
