- 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) | 0.17 | -30.53 | 0 | 0 | 13.81 | -7.87 | 92.70 | -73.28 | 0.00 | 0 | 432.52 | 46.13 | 332.85 | 49.51 |
| 2022 (9) | 0.25 | -8.48 | 0.88 | 20.55 | 14.99 | -12.13 | 346.91 | 49.45 | 0.00 | 0 | 295.99 | 3.23 | 222.62 | -5.69 |
| 2021 (8) | 0.27 | -14.6 | 0.73 | 102.78 | 17.06 | 32.04 | 232.13 | 14.16 | 0.00 | 0 | 286.73 | 37.84 | 236.06 | 44.69 |
| 2020 (7) | 0.32 | -1.24 | 0.36 | 80.0 | 12.92 | 16.29 | 203.34 | -17.91 | 0.00 | 0 | 208.02 | 8.28 | 163.15 | 12.38 |
| 2019 (6) | 0.32 | 24.5 | 0.2 | 0 | 11.11 | 30.4 | 247.70 | -13.19 | 0.00 | 0 | 192.12 | -33.46 | 145.18 | -42.79 |
| 2018 (5) | 0.26 | -24.71 | 0 | 0 | 8.52 | 15.45 | 285.33 | 21.74 | 0.00 | 0 | 288.73 | 31.2 | 253.76 | 61.5 |
| 2017 (4) | 0.34 | 0 | 1.47 | 0 | 7.38 | 0 | 234.37 | 0 | 0.00 | 0 | 220.07 | 0 | 157.13 | 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) | 0.19 | -21.61 | 6.12 | 0.22 | 57.14 | 340.0 | 22.96 | -52.76 | -89.94 | 0.00 | 0 | 0 | 462.54 | 45.05 | 15.87 | 315.79 | 22.56 | 3.69 |
| 24Q2 (19) | 0.25 | 11.73 | -13.55 | 0.14 | 250.0 | 7.69 | 48.60 | -84.15 | -4.09 | 0.00 | 0 | 0 | 318.89 | -4.02 | 24.12 | 257.66 | -0.75 | 27.52 |
| 24Q1 (18) | 0.22 | 27.48 | -27.16 | 0.04 | 0 | -94.87 | 306.65 | 4.04 | 412.79 | 0.00 | 0 | 0 | 332.24 | -23.19 | 39.34 | 259.60 | -22.01 | 44.31 |
| 23Q4 (17) | 0.17 | -4.96 | -30.53 | 0 | -100.0 | -100.0 | 294.75 | 29.2 | 67.22 | 0.00 | 0 | 0 | 432.52 | 8.35 | 46.13 | 332.85 | 9.29 | 49.51 |
| 23Q3 (16) | 0.18 | -36.14 | -20.15 | 0.05 | -61.54 | -37.5 | 228.13 | 350.23 | -22.49 | 0.00 | 0 | 0 | 399.18 | 55.37 | 25.69 | 304.55 | 50.72 | 32.94 |
| 23Q2 (15) | 0.28 | -5.86 | -11.19 | 0.13 | -83.33 | 333.33 | 50.67 | -15.27 | -92.87 | 0.00 | 0 | 0 | 256.92 | 7.75 | 9.36 | 202.06 | 12.32 | 8.0 |
| 23Q1 (14) | 0.30 | 21.59 | -12.29 | 0.78 | -11.36 | 457.14 | 59.80 | -66.07 | -89.18 | 0.00 | 0 | 0 | 238.43 | -19.45 | 7.79 | 179.89 | -19.19 | 0.54 |
| 22Q4 (13) | 0.25 | 9.24 | -8.48 | 0.88 | 1000.0 | 20.55 | 176.26 | -40.12 | -30.42 | 0.00 | 0 | 0 | 295.99 | -6.8 | 3.23 | 222.62 | -2.82 | -5.69 |
| 22Q3 (12) | 0.23 | -28.97 | -39.9 | 0.08 | 166.67 | -91.01 | 294.34 | -58.61 | 33.68 | 0.00 | 0 | 0 | 317.59 | 35.19 | 73.69 | 229.09 | 22.44 | 66.19 |
| 22Q2 (11) | 0.32 | -7.03 | -30.71 | 0.03 | -78.57 | -98.53 | 711.14 | 28.63 | 224.4 | 0.00 | 0 | 0 | 234.92 | 6.2 | 53.86 | 187.10 | 4.57 | 49.32 |
| 22Q1 (10) | 0.34 | 26.87 | -20.23 | 0.14 | -80.82 | -85.26 | 552.84 | 118.24 | 123.76 | 0.00 | 0 | 0 | 221.20 | -22.85 | 42.96 | 178.93 | -24.2 | 44.95 |
| 21Q4 (9) | 0.27 | -28.27 | -14.6 | 0.73 | -17.98 | 102.78 | 253.32 | 15.05 | 17.7 | 0.00 | 0 | 0 | 286.73 | 56.81 | 37.84 | 236.06 | 71.24 | 44.69 |
| 21Q3 (8) | 0.38 | -18.1 | 24.24 | 0.89 | -56.37 | 122.5 | 220.18 | 0.44 | 9.84 | 0.00 | 0 | 0 | 182.85 | 19.76 | -12.69 | 137.85 | 10.02 | -12.35 |
| 21Q2 (7) | 0.46 | 7.02 | 31.27 | 2.04 | 114.74 | 0 | 219.22 | -11.27 | -10.54 | 0.00 | 0 | 0 | 152.68 | -1.32 | -14.76 | 125.30 | 1.51 | -5.1 |
| 21Q1 (6) | 0.43 | 35.82 | 0 | 0.95 | 163.89 | 0 | 247.07 | 14.8 | 0 | 0.00 | 0 | 0 | 154.73 | -25.62 | 0 | 123.44 | -24.34 | 0 |
| 20Q4 (5) | 0.32 | 4.37 | 0 | 0.36 | -10.0 | 0 | 215.22 | 7.37 | 0 | 0.00 | 0 | 0 | 208.02 | -0.67 | 0 | 163.15 | 3.74 | 0 |
| 20Q3 (4) | 0.30 | -13.47 | 0.0 | 0.4 | 0 | 0.0 | 200.45 | -18.2 | 0.0 | 0.00 | 0 | 0.0 | 209.43 | 16.92 | 0.0 | 157.27 | 19.11 | 0.0 |
| 20Q2 (3) | 0.35 | 0 | 0.0 | 0 | 0 | 0.0 | 245.05 | 0 | 0.0 | 0.00 | 0 | 0.0 | 179.12 | 0 | 0.0 | 132.04 | 0 | 0.0 |
