- 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) | 0.54 | 50.44 | 2.96 | 157.39 | 4.72 | -56.34 | -4.89 | 0 | 1.06 | 0.0 | 293.80 | -3.68 | 211.42 | -0.14 |
| 2022 (9) | 0.36 | -26.56 | 1.15 | -3.36 | 10.81 | 30.4 | 117.61 | -28.36 | 1.06 | 838.97 | 305.03 | 70.91 | 211.72 | 128.76 |
| 2021 (8) | 0.48 | 134.9 | 1.19 | 0 | 8.29 | 27.93 | 164.17 | -55.45 | 0.11 | 0 | 178.47 | -57.32 | 92.55 | -57.93 |
| 2020 (7) | 0.21 | -46.82 | 0 | 0 | 6.48 | 81.01 | 368.47 | 99.85 | 0.00 | 0 | 418.15 | 68.22 | 219.98 | 21.98 |
| 2019 (6) | 0.39 | 50.23 | 0.06 | 0 | 3.58 | 24.31 | 184.37 | 0 | 0.00 | 0 | 248.57 | -31.69 | 180.34 | -19.0 |
| 2018 (5) | 0.26 | -25.27 | 0 | 0 | 2.88 | -24.61 | 0.00 | 0 | 0.00 | 0 | 363.91 | 30.6 | 222.63 | 28.26 |
| 2017 (4) | 0.35 | 0 | 0 | 0 | 3.82 | 0 | 2144.94 | 0 | 0.00 | 0 | 278.64 | 0 | 173.58 | 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) | 0.62 | 1.45 | 25.39 | 5.82 | -1.85 | 214.59 | -16.44 | -24.45 | 41.58 | 10.90 | 0.0 | -62.41 | 98.32 | -15.11 | -73.68 | 48.34 | -34.33 | -80.12 |
| 24Q2 (19) | 0.61 | 10.43 | 27.8 | 5.93 | 90.68 | 235.03 | -13.21 | -17.63 | -77.55 | 10.90 | 0.0 | -62.41 | 115.82 | -67.58 | -72.14 | 73.61 | -69.59 | -74.78 |
| 24Q1 (18) | 0.55 | 2.93 | 46.14 | 3.11 | 5.07 | 77.71 | -11.23 | -253.42 | 0 | 10.90 | 0.0 | -62.41 | 357.25 | 21.6 | 23.79 | 242.02 | 14.47 | 36.25 |
| 23Q4 (17) | 0.54 | 8.73 | 50.44 | 2.96 | 60.0 | 157.39 | 7.32 | 126.01 | -99.18 | 10.90 | -62.41 | 99.04 | 293.80 | -21.35 | -3.68 | 211.42 | -13.06 | -0.14 |
| 23Q3 (16) | 0.49 | 3.4 | 40.36 | 1.85 | 4.52 | 27.59 | -28.14 | -278.23 | -112.55 | 29.00 | 0.0 | 883.48 | 373.56 | -10.16 | 7.39 | 243.18 | -16.68 | -1.54 |
| 23Q2 (15) | 0.48 | 26.28 | 21.73 | 1.77 | 1.14 | -4.84 | -7.44 | 0 | -109.07 | 29.00 | 0.0 | 1096.25 | 415.79 | 44.08 | 56.79 | 291.87 | 64.31 | 47.75 |
| 23Q1 (14) | 0.38 | 5.96 | -26.56 | 1.75 | 52.17 | 18.24 | 0.00 | -100.0 | -100.0 | 29.00 | 429.57 | 1745.45 | 288.59 | -5.39 | 76.66 | 177.63 | -16.1 | 125.39 |
| 22Q4 (13) | 0.36 | 1.45 | -26.56 | 1.15 | -20.69 | -3.36 | 890.87 | 297.3 | 677.03 | 5.48 | 85.71 | 1592.64 | 305.03 | -12.31 | 70.91 | 211.72 | -14.28 | 128.76 |
| 22Q3 (12) | 0.35 | -10.33 | -8.0 | 1.45 | -22.04 | 145.76 | 224.23 | 173.48 | 32.03 | 2.95 | 21.63 | 0 | 347.86 | 31.17 | 54.04 | 246.98 | 25.03 | 95.71 |
| 22Q2 (11) | 0.39 | -23.82 | 23.17 | 1.86 | 25.68 | 3620.0 | 81.99 | 79.92 | -72.49 | 2.42 | 54.27 | 0 | 265.19 | 62.33 | -19.95 | 197.54 | 150.65 | -11.63 |
| 22Q1 (10) | 0.51 | 5.96 | 127.62 | 1.48 | 24.37 | 0 | 45.57 | -60.25 | -80.1 | 1.57 | 385.71 | 0 | 163.36 | -8.47 | -57.05 | 78.81 | -14.85 | -69.99 |
| 21Q4 (9) | 0.48 | 27.09 | 134.9 | 1.19 | 101.69 | 0 | 114.65 | -32.49 | -78.31 | 0.32 | 0 | 0 | 178.47 | -20.97 | -57.32 | 92.55 | -26.66 | -57.93 |
| 21Q3 (8) | 0.38 | 20.06 | 72.77 | 0.59 | 1080.0 | 490.0 | 169.83 | -43.02 | -39.3 | 0.00 | 0 | 0 | 225.82 | -31.84 | -50.18 | 126.20 | -43.54 | -55.1 |
| 21Q2 (7) | 0.32 | 40.78 | 0 | 0.05 | 0 | 0 | 298.03 | 30.18 | 0 | 0.00 | 0 | 0 | 331.29 | -12.91 | 0 | 223.53 | -14.88 | 0 |
| 21Q1 (6) | 0.23 | 9.36 | 0 | 0 | 0 | 0 | 228.94 | -56.69 | 0 | 0.00 | 0 | 0 | 380.39 | -9.03 | 0 | 262.62 | 19.38 | 0 |
| 20Q4 (5) | 0.21 | -6.52 | 0 | 0 | -100.0 | 0 | 528.55 | 88.91 | 0 | 0.00 | 0 | 0 | 418.15 | -7.75 | 0 | 219.98 | -21.74 | 0 |
| 20Q3 (4) | 0.22 | 0 | 0.0 | 0.1 | 0 | 0.0 | 279.79 | 0 | 0.0 | 0.00 | 0 | 0.0 | 453.27 | 0 | 0.0 | 281.09 | 0 | 0.0 |
