- 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) | 0.19 | -18.82 | 0 | 0 | 13.5 | -24.28 | 113.24 | -46.84 | 0.00 | 0 | 377.73 | 20.2 | 273.27 | 12.57 |
| 2022 (9) | 0.24 | -25.2 | 0 | 0 | 17.83 | 4.33 | 213.00 | 35.98 | 0.00 | 0 | 314.25 | 53.21 | 242.76 | 71.15 |
| 2021 (8) | 0.31 | 3.66 | 0 | 0 | 17.09 | 381.41 | 156.64 | 34.02 | 0.00 | 0 | 205.11 | 62.98 | 141.84 | 121.9 |
| 2020 (7) | 0.30 | 0 | 0 | 0 | 3.55 | 0 | 116.88 | 0 | 0.00 | 0 | 125.85 | 0 | 63.92 | 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) | 0.38 | -0.19 | 107.0 | 6.88 | 37.6 | 0 | 17.71 | -62.62 | -89.25 | 0.00 | 0 | 0 | 146.95 | 4.01 | -63.88 | 105.42 | -0.89 | -63.65 |
| 24Q2 (19) | 0.38 | 24.88 | 22.61 | 5.0 | 25.0 | 0 | 47.38 | -19.63 | -67.39 | 0.00 | 0 | 0 | 141.29 | -14.6 | -35.02 | 106.37 | -6.59 | -35.2 |
| 24Q1 (18) | 0.30 | 57.72 | 56.57 | 4.0 | 0 | 0 | 58.95 | 39.66 | -45.68 | 0.00 | 0 | 0 | 165.45 | -56.2 | -58.26 | 113.87 | -58.33 | -60.93 |
| 23Q4 (17) | 0.19 | 5.29 | -18.82 | 0 | 0 | 0 | 42.21 | -74.39 | -46.75 | 0.00 | 0 | 0 | 377.73 | -7.15 | 20.2 | 273.27 | -5.78 | 12.57 |
| 23Q3 (16) | 0.18 | -40.88 | -15.97 | 0 | 0 | 0 | 164.81 | 13.42 | -33.72 | 0.00 | 0 | 0 | 406.81 | 87.11 | 2.63 | 290.02 | 76.67 | -5.46 |
| 23Q2 (15) | 0.31 | 59.48 | 0.26 | 0 | 0 | 0 | 145.31 | 33.9 | -45.36 | 0.00 | 0 | 0 | 217.42 | -45.15 | -12.72 | 164.16 | -43.67 | -15.14 |
| 23Q1 (14) | 0.19 | -18.22 | -15.31 | 0 | 0 | 0 | 108.52 | 36.9 | -55.69 | 0.00 | 0 | 0 | 396.40 | 26.14 | 11.33 | 291.45 | 20.06 | 5.26 |
| 22Q4 (13) | 0.24 | 8.98 | -25.2 | 0 | 0 | 0 | 79.27 | -68.12 | -44.87 | 0.00 | 0 | 0 | 314.25 | -20.72 | 53.21 | 242.76 | -20.87 | 71.15 |
| 22Q3 (12) | 0.22 | -29.46 | -25.93 | 0 | 0 | 0 | 248.64 | -6.5 | 61.35 | 0.00 | 0 | 0 | 396.38 | 59.12 | 88.82 | 306.78 | 58.59 | 121.87 |
| 22Q2 (11) | 0.31 | 34.71 | -8.49 | 0 | 0 | 0 | 265.92 | 8.58 | 41.68 | 0.00 | 0 | 0 | 249.10 | -30.04 | 42.82 | 193.44 | -30.14 | 94.9 |
| 22Q1 (10) | 0.23 | -27.77 | -41.01 | 0 | 0 | 0 | 244.91 | 70.34 | 81.44 | 0.00 | 0 | 0 | 356.07 | 73.6 | 181.55 | 276.88 | 95.21 | 402.78 |
| 21Q4 (9) | 0.31 | 7.92 | 3.66 | 0 | 0 | 0 | 143.78 | -6.7 | 22.99 | 0.00 | 0 | 0 | 205.11 | -2.3 | 62.98 | 141.84 | 2.58 | 121.9 |
| 21Q3 (8) | 0.29 | -12.85 | 0 | 0 | 0 | 0 | 154.10 | -17.9 | 0 | 0.00 | 0 | 0 | 209.93 | 20.37 | 0 | 138.27 | 39.31 | 0 |
| 21Q2 (7) | 0.33 | -13.16 | 0 | 0 | 0 | 0 | 187.69 | 39.05 | 0 | 0.00 | 0 | 0 | 174.41 | 37.91 | 0 | 99.25 | 80.23 | 0 |
| 21Q1 (6) | 0.39 | 26.91 | 0 | 0 | 0 | 0 | 134.98 | 15.47 | 0 | 0.00 | 0 | 0 | 126.47 | 0.49 | 0 | 55.07 | -13.85 | 0 |
| 20Q4 (5) | 0.30 | 0 | 0 | 0 | 0 | 0 | 116.90 | 0 | 0 | 0.00 | 0 | 0 | 125.85 | 0 | 0 | 63.92 | 0 | 0 |
