- 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) | 0.32 | -16.88 | 0.31 | -3.12 | 5.54 | 0.36 | 37.26 | -0.98 | 0.00 | 0 | 362.26 | 22.8 | 332.40 | 26.52 |
| 2022 (9) | 0.38 | -8.02 | 0.32 | 88.24 | 5.52 | 12.2 | 37.63 | 160.24 | 0.00 | 0 | 295.01 | 61.79 | 262.73 | 86.12 |
| 2021 (8) | 0.42 | 0.46 | 0.17 | 30.77 | 4.92 | 12.33 | 14.46 | 19.7 | 0.03 | -56.45 | 182.34 | -33.78 | 141.16 | -44.28 |
| 2020 (7) | 0.41 | -5.77 | 0.13 | -61.76 | 4.38 | -19.63 | 12.08 | -28.94 | 0.07 | -8.64 | 275.36 | -2.91 | 253.35 | -3.58 |
| 2019 (6) | 0.44 | 7.05 | 0.34 | 112.5 | 5.45 | -26.65 | 17.00 | -88.66 | 0.08 | -38.38 | 283.61 | 21.15 | 262.77 | 24.56 |
| 2018 (5) | 0.41 | -2.1 | 0.16 | -40.74 | 7.43 | 7.37 | 149.93 | 217.85 | 0.13 | 0 | 234.10 | 7.1 | 210.96 | 9.05 |
| 2017 (4) | 0.42 | 0 | 0.27 | 0 | 6.92 | 0 | 47.17 | 0 | 0.00 | 0 | 218.59 | 0 | 193.46 | 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 | 5.38 | 0.6 | 0.31 | 10.71 | 6.9 | 25.27 | -10.33 | -42.35 | 0.00 | 0 | 0 | 297.53 | -10.23 | -14.12 | 259.33 | -9.79 | -17.56 |
| 24Q2 (19) | 0.32 | -11.74 | -7.82 | 0.28 | 0 | 3.7 | 28.18 | 58.31 | -39.81 | 0.00 | 0 | 0 | 331.42 | 12.17 | 1.4 | 287.46 | 5.9 | -4.29 |
| 24Q1 (18) | 0.36 | 13.16 | -17.7 | 0 | -100.0 | -100.0 | 17.80 | -17.44 | -51.1 | 0.00 | 0 | 0 | 295.46 | -18.44 | 30.18 | 271.44 | -18.34 | 32.95 |
| 23Q4 (17) | 0.32 | -4.41 | -16.88 | 0.31 | 6.9 | -3.12 | 21.56 | -50.81 | -32.01 | 0.00 | 0 | 0 | 362.26 | 4.56 | 22.8 | 332.40 | 5.67 | 26.52 |
| 23Q3 (16) | 0.33 | -3.45 | -11.85 | 0.29 | 7.41 | 0.0 | 43.83 | -6.39 | -34.58 | 0.00 | 0 | 0 | 346.45 | 5.99 | 39.77 | 314.56 | 4.73 | 56.77 |
| 23Q2 (15) | 0.35 | -21.19 | -18.69 | 0.27 | 2600.0 | 1250.0 | 46.82 | 28.63 | 22.37 | 0.00 | 0 | 0 | 326.86 | 44.01 | 67.07 | 300.36 | 47.12 | 95.48 |
| 23Q1 (14) | 0.44 | 14.27 | -1.88 | 0.01 | -96.88 | -91.67 | 36.40 | 14.79 | 67.97 | 0.00 | 0 | -100.0 | 226.97 | -23.06 | 22.89 | 204.16 | -22.29 | 42.32 |
| 22Q4 (13) | 0.38 | 1.38 | -8.02 | 0.32 | 10.34 | 88.24 | 31.71 | -52.67 | 121.13 | 0.00 | 0 | -100.0 | 295.01 | 19.01 | 61.79 | 262.73 | 30.94 | 86.12 |
| 22Q3 (12) | 0.38 | -10.93 | -6.57 | 0.29 | 1350.0 | 141.67 | 67.00 | 75.12 | 302.64 | 0.00 | 0 | -100.0 | 247.88 | 26.7 | 16.85 | 200.65 | 30.59 | 14.68 |
| 22Q2 (11) | 0.42 | -4.91 | 4.61 | 0.02 | -83.33 | -84.62 | 38.26 | 76.56 | 184.04 | 0.00 | -100.0 | -100.0 | 195.64 | 5.92 | -22.03 | 153.65 | 7.11 | -31.12 |
| 22Q1 (10) | 0.45 | 7.13 | 0 | 0.12 | -29.41 | 0 | 21.67 | 51.12 | 0 | 0.08 | -75.0 | 0 | 184.70 | 1.29 | 0 | 143.45 | 1.62 | 0 |
| 21Q4 (9) | 0.42 | 2.97 | 0 | 0.17 | 41.67 | 0 | 14.34 | -13.82 | 0 | 0.33 | 300.0 | 0 | 182.34 | -14.04 | 0 | 141.16 | -19.32 | 0 |
| 21Q3 (8) | 0.40 | -0.27 | 0 | 0.12 | -7.69 | 0 | 16.64 | 23.53 | 0 | 0.08 | -33.33 | 0 | 212.13 | -15.46 | 0 | 174.96 | -21.57 | 0 |
| 21Q2 (7) | 0.41 | 0 | 0 | 0.13 | 0 | 0 | 13.47 | 0 | 0 | 0.12 | 0 | 0 | 250.92 | 0 | 0 | 223.07 | 0 | 0 |
