- 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) | 0.35 | 1.38 | 0.35 | 0 | 37.46 | -10.98 | 1223.61 | 1486.84 | 0.00 | 0 | 163.30 | -9.78 | 129.72 | -10.71 |
| 2022 (9) | 0.35 | -29.4 | 0 | 0 | 42.08 | 0.77 | 77.11 | -67.03 | 0.00 | 0 | 181.01 | -10.55 | 145.28 | -14.23 |
| 2021 (8) | 0.49 | 12.35 | 2.77 | 0 | 41.76 | 41.42 | 233.90 | 41.05 | 1.31 | 0 | 202.36 | 12.25 | 169.38 | 13.85 |
| 2020 (7) | 0.44 | -43.44 | 0 | 0 | 29.53 | -14.46 | 165.83 | 106.54 | 0.00 | 0 | 180.27 | 91.07 | 148.78 | 80.71 |
| 2019 (6) | 0.77 | -3.05 | 0 | 0 | 34.52 | -13.92 | 80.29 | -19.29 | 0.00 | 0 | 94.35 | -7.08 | 82.33 | -2.13 |
| 2018 (5) | 0.80 | 0 | 0.19 | 0 | 40.1 | 0 | 99.48 | 0 | 0.00 | 0 | 101.54 | 0 | 84.12 | 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) | 0.34 | -11.58 | -5.59 | 0 | 0 | -100.0 | 30971.00 | 79.96 | 403.25 | 0.00 | 0 | 0 | 174.25 | 11.6 | 5.91 | 139.27 | 10.39 | 2.61 |
| 24Q2 (19) | 0.38 | 4.31 | 7.2 | 0 | 0 | 0 | 17209.60 | 2167.14 | 155.77 | 0.00 | 0 | 0 | 156.14 | -2.96 | -10.94 | 126.16 | -1.01 | -13.42 |
| 24Q1 (18) | 0.36 | 3.58 | -2.07 | 0 | -100.0 | 0 | 759.09 | 73.12 | 4.38 | 0.00 | 0 | 0 | 160.90 | -1.47 | -2.78 | 127.45 | -1.75 | -5.61 |
| 23Q4 (17) | 0.35 | -1.18 | 1.38 | 0.35 | 0.0 | 0 | 438.48 | -92.88 | 117.44 | 0.00 | 0 | 0 | 163.30 | -0.75 | -9.78 | 129.72 | -4.43 | -10.71 |
| 23Q3 (16) | 0.36 | 0.4 | -10.2 | 0.35 | 0 | 0 | 6154.20 | -8.54 | 443.41 | 0.00 | 0 | 0 | 164.53 | -6.15 | -5.44 | 135.73 | -6.86 | -3.64 |
| 23Q2 (15) | 0.35 | -4.71 | -17.89 | 0 | 0 | 0 | 6728.50 | 825.24 | 9107.03 | 0.00 | 0 | 0 | 175.32 | 5.93 | 3.43 | 145.72 | 7.92 | 3.16 |
| 23Q1 (14) | 0.37 | 7.24 | -17.9 | 0 | 0 | -100.0 | 727.22 | 260.62 | 4645.12 | 0.00 | 0 | -100.0 | 165.50 | -8.57 | -23.6 | 135.03 | -7.06 | -26.1 |
| 22Q4 (13) | 0.35 | -12.47 | -29.4 | 0 | 0 | -100.0 | 201.66 | -82.19 | 265.0 | 0.00 | 0 | -100.0 | 181.01 | 4.03 | -10.55 | 145.28 | 3.14 | -14.23 |
| 22Q3 (12) | 0.40 | -8.2 | -5.22 | 0 | 0 | 0 | 1132.51 | 1449.69 | 108.0 | 0.00 | 0 | 0 | 173.99 | 2.65 | -8.19 | 140.86 | -0.28 | -10.43 |
| 22Q2 (11) | 0.43 | -4.72 | -3.47 | 0 | -100.0 | 0 | 73.08 | 556.75 | -82.64 | 0.00 | -100.0 | 0 | 169.50 | -21.76 | -3.29 | 141.26 | -22.69 | -3.15 |
| 22Q1 (10) | 0.45 | -7.78 | 15.36 | 2.86 | 3.25 | 0 | -16.00 | -128.96 | -111.6 | 13.85 | 0.0 | 0 | 216.63 | 7.05 | 8.37 | 182.73 | 7.88 | 8.52 |
| 21Q4 (9) | 0.49 | 17.51 | 12.35 | 2.77 | 0 | 0 | 55.25 | -89.85 | -78.86 | 13.85 | 0 | 0 | 202.36 | 6.78 | 12.25 | 169.38 | 7.7 | 13.85 |
| 21Q3 (8) | 0.42 | -6.51 | -43.48 | 0 | 0 | -100.0 | 544.48 | 29.31 | 68.8 | 0.00 | 0 | 0 | 189.51 | 8.12 | 80.54 | 157.27 | 7.82 | 70.52 |
| 21Q2 (7) | 0.45 | 13.85 | -40.01 | 0 | 0 | 0 | 421.05 | 205.29 | 583.3 | 0.00 | 0 | 0 | 175.27 | -12.32 | 82.99 | 145.86 | -13.37 | 80.74 |
| 21Q1 (6) | 0.39 | -10.18 | 0 | 0 | 0 | 0 | 137.92 | -47.23 | 0 | 0.00 | 0 | 0 | 199.90 | 10.89 | 0 | 168.38 | 13.17 | 0 |
| 20Q4 (5) | 0.44 | -40.88 | 0 | 0 | -100.0 | 0 | 261.34 | -18.98 | 0 | 0.00 | 0 | 0 | 180.27 | 71.73 | 0 | 148.78 | 61.31 | 0 |
| 20Q3 (4) | 0.74 | -0.78 | 0.0 | 8.02 | 0 | 0.0 | 322.55 | 423.45 | 0.0 | 0.00 | 0 | 0.0 | 104.97 | 9.59 | 0.0 | 92.23 | 14.29 | 0.0 |
| 20Q2 (3) | 0.75 | 0 | 0.0 | 0 | 0 | 0.0 | 61.62 | 0 | 0.0 | 0.00 | 0 | 0.0 | 95.78 | 0 | 0.0 | 80.70 | 0 | 0.0 |
