- 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) | 0.31 | 23.46 | 4.0 | 56.86 | 9.43 | -14.35 | -21.97 | 0 | 0.00 | 0 | 162.12 | -23.72 | 105.91 | -18.77 |
| 2022 (9) | 0.25 | -17.36 | 2.55 | 4.08 | 11.01 | -13.58 | 32.24 | -73.91 | 0.00 | 0 | 212.53 | 8.27 | 130.38 | -0.01 |
| 2021 (8) | 0.31 | 68.02 | 2.45 | 1125.0 | 12.74 | 43.63 | 123.59 | 77.29 | 0.00 | 0 | 196.29 | -30.46 | 130.39 | -26.58 |
| 2020 (7) | 0.18 | 48.93 | 0.2 | 0 | 8.87 | 91.16 | 69.71 | 0 | 0.00 | 0 | 282.25 | -42.94 | 177.59 | -46.55 |
| 2019 (6) | 0.12 | -34.02 | 0 | 0 | 4.64 | -18.02 | -134.38 | 0 | 0.00 | 0 | 494.62 | 39.02 | 332.25 | 57.37 |
| 2018 (5) | 0.18 | -58.42 | 0 | 0 | 5.66 | 0 | 100.57 | 0 | 0.00 | 0 | 355.79 | 144.45 | 211.13 | 80.28 |
| 2017 (4) | 0.44 | 0 | 1.38 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 145.55 | 0 | 117.11 | 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) | 0.32 | -0.19 | 1.77 | 3.7 | 4.23 | -11.9 | 14.42 | -37.84 | 214.16 | 0.00 | 0 | 0 | 163.29 | -3.21 | -4.09 | 112.21 | -3.48 | 3.28 |
| 24Q2 (19) | 0.32 | 2.72 | -13.19 | 3.55 | -14.46 | -29.0 | 23.20 | 592.54 | 201.35 | 0.00 | 0 | 0 | 168.70 | 0.51 | 11.26 | 116.25 | 0.67 | 14.02 |
| 24Q1 (18) | 0.31 | -0.9 | 18.78 | 4.15 | 3.75 | 31.75 | 3.35 | 108.47 | 108.89 | 0.00 | 0 | 0 | 167.84 | 3.53 | -17.4 | 115.48 | 9.04 | -10.9 |
| 23Q4 (17) | 0.31 | 0.16 | 23.46 | 4.0 | -4.76 | 56.86 | -39.55 | -961.66 | 20.17 | 0.00 | 0 | 0 | 162.12 | -4.78 | -23.72 | 105.91 | -2.52 | -18.77 |
| 23Q3 (16) | 0.31 | -14.86 | 38.41 | 4.2 | -16.0 | 110.0 | 4.59 | 120.05 | -81.68 | 0.00 | 0 | 0 | 170.25 | 12.28 | -29.12 | 108.65 | 6.56 | -24.95 |
| 23Q2 (15) | 0.37 | 40.55 | -1.59 | 5.0 | 58.73 | 25.0 | -22.89 | 39.25 | -138.4 | 0.00 | 0 | 0 | 151.63 | -25.38 | -6.0 | 101.96 | -21.33 | -6.17 |
| 23Q1 (14) | 0.26 | 3.01 | -14.93 | 3.15 | 23.53 | 8.62 | -37.68 | 23.94 | -134.35 | 0.00 | 0 | 0 | 203.19 | -4.39 | 2.65 | 129.60 | -0.6 | -2.56 |
| 22Q4 (13) | 0.25 | 12.28 | -17.36 | 2.55 | 27.5 | 4.08 | -49.54 | -297.69 | -140.89 | 0.00 | 0 | 0 | 212.53 | -11.51 | 8.27 | 130.38 | -9.94 | -0.01 |
| 22Q3 (12) | 0.22 | -39.47 | -27.26 | 2.0 | -50.0 | -21.57 | 25.06 | -57.96 | -76.47 | 0.00 | 0 | 0 | 240.18 | 48.89 | 24.21 | 144.77 | 33.22 | 12.95 |
| 22Q2 (11) | 0.37 | 21.51 | 42.82 | 4.0 | 37.93 | 220.0 | 59.61 | -45.66 | -66.6 | 0.00 | 0 | 0 | 161.31 | -18.51 | -26.08 | 108.67 | -18.29 | -22.69 |
| 22Q1 (10) | 0.31 | 0.07 | 37.43 | 2.9 | 18.37 | 314.29 | 109.69 | -9.47 | 17.98 | 0.00 | 0 | 0 | 197.95 | 0.85 | -19.84 | 133.00 | 2.0 | -13.99 |
| 21Q4 (9) | 0.31 | -1.17 | 68.02 | 2.45 | -3.92 | 1125.0 | 121.16 | 13.78 | 32.42 | 0.00 | 0 | 0 | 196.29 | 1.51 | -30.46 | 130.39 | 1.73 | -26.58 |
| 21Q3 (8) | 0.31 | 18.85 | 0 | 2.55 | 104.0 | 0 | 106.49 | -40.34 | 0 | 0.00 | 0 | 0 | 193.37 | -11.39 | 0 | 128.17 | -8.81 | 0 |
| 21Q2 (7) | 0.26 | 16.91 | 0 | 1.25 | 78.57 | 0 | 178.48 | 91.98 | 0 | 0.00 | 0 | 0 | 218.22 | -11.63 | 0 | 140.56 | -9.1 | 0 |
| 21Q1 (6) | 0.22 | 22.34 | 0 | 0.7 | 250.0 | 0 | 92.97 | 1.61 | 0 | 0.00 | 0 | 0 | 246.95 | -12.51 | 0 | 154.63 | -12.93 | 0 |
| 20Q4 (5) | 0.18 | 0 | 0 | 0.2 | 0 | 0 | 91.50 | 0 | 0 | 0.00 | 0 | 0 | 282.25 | 0 | 0 | 177.59 | 0 | 0 |
