- 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) | 0.65 | -2.82 | 0 | 0 | 75.51 | 5.02 | 9029.71 | 722.35 | 0.00 | 0 | 152.24 | 3.35 | 141.04 | 11.4 |
| 2022 (9) | 0.67 | -14.76 | 0 | 0 | 71.9 | 15.89 | 1098.04 | -60.13 | 0.00 | 0 | 147.31 | 18.34 | 126.61 | 12.73 |
| 2021 (8) | 0.79 | 0.73 | 0 | 0 | 62.04 | 14.28 | 2754.35 | 211.81 | 0.00 | 0 | 124.48 | -0.98 | 112.31 | -1.54 |
| 2020 (7) | 0.78 | -1.87 | 0 | 0 | 54.29 | 13.2 | 883.34 | 287.23 | 0.00 | 0 | 125.71 | 4.15 | 114.07 | 3.01 |
| 2019 (6) | 0.80 | -3.72 | 0 | 0 | 47.96 | 2.7 | 228.12 | 293.58 | 0.00 | 0 | 120.70 | 3.44 | 110.74 | 9.46 |
| 2018 (5) | 0.83 | 13.23 | 0 | 0 | 46.7 | 6.33 | 57.96 | 274.18 | 0.00 | 0 | 116.69 | -13.45 | 101.17 | 9.08 |
| 2017 (4) | 0.73 | 0 | 2.24 | 0 | 43.92 | 0 | 15.49 | 0 | 0.00 | 0 | 134.82 | 0 | 92.75 | 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) | 0.69 | -0.66 | 7.32 | 11.5 | 0 | 0 | 59.31 | -87.42 | -99.58 | 0.00 | 0 | 0 | 103.71 | 3.21 | -32.89 | 92.85 | 4.86 | -35.61 |
| 24Q2 (19) | 0.69 | 11.38 | -0.1 | 0 | 0 | 0 | 471.55 | -96.05 | -93.94 | 0.00 | 0 | 0 | 100.48 | -5.7 | -29.47 | 88.55 | -4.11 | -33.08 |
| 24Q1 (18) | 0.62 | -4.26 | 1.23 | 0 | 0 | 0 | 11928.10 | -82.37 | 166.75 | 0.00 | 0 | 0 | 106.55 | -30.01 | -33.85 | 92.35 | -34.52 | -37.44 |
| 23Q4 (17) | 0.65 | 1.31 | -2.82 | 0 | 0 | 0 | 67673.00 | 377.28 | 22635.76 | 0.00 | 0 | 0 | 152.24 | -1.48 | 3.35 | 141.04 | -2.2 | 11.4 |
| 23Q3 (16) | 0.64 | -7.53 | -1.59 | 0 | 0 | 0 | 14179.00 | 82.17 | 378.55 | 0.00 | 0 | 0 | 154.53 | 8.47 | 1.83 | 144.21 | 8.98 | 8.67 |
| 23Q2 (15) | 0.69 | 12.87 | -12.45 | 0 | 0 | 0 | 7783.57 | 74.07 | -20.62 | 0.00 | 0 | 0 | 142.46 | -11.55 | 14.81 | 132.33 | -10.36 | 17.73 |
| 23Q1 (14) | 0.62 | -8.09 | -17.94 | 0 | 0 | 0 | 4471.64 | 1402.31 | -35.22 | 0.00 | 0 | 0 | 161.07 | 9.34 | 22.9 | 147.63 | 16.6 | 24.63 |
| 22Q4 (13) | 0.67 | 2.59 | -14.76 | 0 | 0 | 0 | 297.65 | -89.95 | -93.73 | 0.00 | 0 | 0 | 147.31 | -2.93 | 18.34 | 126.61 | -4.6 | 12.73 |
| 22Q3 (12) | 0.65 | -17.73 | -16.38 | 0 | 0 | 0 | 2962.91 | -69.78 | 6.47 | 0.00 | 0 | 0 | 151.76 | 22.31 | 21.14 | 132.71 | 18.07 | 16.64 |
| 22Q2 (11) | 0.79 | 5.79 | -1.49 | 0 | 0 | 0 | 9805.67 | 42.05 | 404.29 | 0.00 | 0 | 0 | 124.08 | -5.33 | 1.96 | 112.40 | -5.11 | -0.5 |
| 22Q1 (10) | 0.75 | -4.53 | -1.42 | 0 | 0 | 0 | 6902.86 | 45.46 | 244.28 | 0.00 | 0 | 0 | 131.06 | 5.29 | 2.18 | 118.45 | 5.47 | -0.88 |
| 21Q4 (9) | 0.79 | 0.64 | 0.73 | 0 | 0 | 0 | 4745.43 | 70.52 | 278.67 | 0.00 | 0 | 0 | 124.48 | -0.64 | -0.98 | 112.31 | -1.29 | -1.54 |
| 21Q3 (8) | 0.78 | -3.08 | 0 | 0 | 0 | 0 | 2782.88 | 43.12 | 0 | 0.00 | 0 | 0 | 125.28 | 2.94 | 0 | 113.78 | 0.72 | 0 |
| 21Q2 (7) | 0.81 | 5.86 | 0.16 | 0 | 0 | 0 | 1944.45 | -3.02 | 210.62 | 0.00 | 0 | 0 | 121.70 | -5.11 | 1.88 | 112.97 | -5.46 | 4.21 |
| 21Q1 (6) | 0.76 | -2.45 | 0 | 0 | 0 | 0 | 2005.04 | 60.0 | 0 | 0.00 | 0 | 0 | 128.26 | 2.03 | 0 | 119.50 | 4.76 | 0 |
| 20Q4 (5) | 0.78 | 0 | -1.87 | 0 | 0 | 0 | 1253.17 | 0 | 252.23 | 0.00 | 0 | 0 | 125.71 | 0 | 4.15 | 114.07 | 0 | 3.01 |
