- 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) | 0.43 | -2.93 | 4.43 | 12.15 | 21.98 | -19.31 | 29.51 | 8.57 | 0.21 | 0 | 217.54 | 6.29 | 187.25 | 32.8 |
| 2022 (9) | 0.45 | -19.15 | 3.95 | -21.63 | 27.24 | -2.19 | 27.18 | 42.45 | 0.00 | 0 | 204.67 | 37.23 | 141.00 | 30.31 |
| 2021 (8) | 0.55 | -2.69 | 5.04 | 47.8 | 27.85 | 12.16 | 19.08 | -10.84 | 0.81 | 0 | 149.14 | 1.74 | 108.20 | -4.21 |
| 2020 (7) | 0.57 | -4.5 | 3.41 | -13.67 | 24.83 | 6.66 | 21.40 | 22.15 | 0.00 | 0 | 146.59 | -3.93 | 112.95 | -7.32 |
| 2019 (6) | 0.59 | -4.26 | 3.95 | 17.91 | 23.28 | 11.71 | 17.52 | -41.7 | 0.20 | 668.0 | 152.58 | 7.52 | 121.87 | 8.5 |
| 2018 (5) | 0.62 | 0 | 3.35 | 0 | 20.84 | 0 | 30.05 | 0 | 0.03 | 0 | 141.91 | 0 | 112.32 | 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) | 0.47 | -1.02 | 6.07 | 6.09 | 29.03 | 31.25 | 13.52 | -62.01 | -67.61 | 4.00 | 113.11 | 0 | 206.16 | 0.48 | -1.09 | 179.48 | 5.71 | 20.55 |
| 24Q2 (19) | 0.48 | -0.1 | 6.98 | 4.72 | 0.0 | 46.13 | 35.59 | -6.69 | 27.15 | 1.88 | -7.62 | 0 | 205.17 | -2.2 | -0.68 | 169.79 | -2.45 | 20.46 |
| 24Q1 (18) | 0.48 | 10.72 | 1.03 | 4.72 | 6.55 | 20.72 | 38.14 | 27.99 | 98.03 | 2.03 | 177.81 | 0 | 209.79 | -3.56 | 8.76 | 174.06 | -7.04 | 33.46 |
| 23Q4 (17) | 0.43 | -3.1 | -2.93 | 4.43 | -4.53 | 12.15 | 29.80 | -28.61 | 2127.21 | 0.73 | 0 | 0 | 217.54 | 4.37 | 6.29 | 187.25 | 25.77 | 32.8 |
| 23Q3 (16) | 0.45 | -0.18 | -15.06 | 4.64 | 43.65 | -3.13 | 41.74 | 49.12 | -12.93 | 0.00 | 0 | 0 | 208.44 | 0.9 | 23.99 | 148.88 | 5.63 | 26.72 |
| 23Q2 (15) | 0.45 | -5.66 | -19.23 | 3.23 | -17.39 | -23.28 | 27.99 | 45.33 | -15.18 | 0.00 | 0 | 0 | 206.58 | 7.1 | 50.15 | 140.95 | 8.07 | 40.18 |
| 23Q1 (14) | 0.48 | 6.38 | -19.23 | 3.91 | -1.01 | -24.66 | 19.26 | 1410.2 | -31.8 | 0.00 | 0 | 0 | 192.89 | -5.76 | 48.32 | 130.42 | -7.5 | 34.16 |
| 22Q4 (13) | 0.45 | -15.21 | -19.15 | 3.95 | -17.54 | -21.63 | -1.47 | -103.07 | -107.44 | 0.00 | 0 | -100.0 | 204.67 | 21.75 | 37.23 | 141.00 | 20.01 | 30.31 |
| 22Q3 (12) | 0.53 | -5.08 | -5.33 | 4.79 | 13.78 | -7.88 | 47.94 | 45.27 | 102.62 | 0.00 | 0 | -100.0 | 168.11 | 22.19 | 13.73 | 117.49 | 16.85 | 8.65 |
| 22Q2 (11) | 0.56 | -5.66 | 3.77 | 4.21 | -18.88 | 5.51 | 33.00 | 16.86 | 86.02 | 0.00 | 0 | -100.0 | 137.58 | 5.79 | -14.8 | 100.55 | 3.44 | -13.94 |
| 22Q1 (10) | 0.59 | 6.47 | 0 | 5.19 | 2.98 | 0 | 28.24 | 42.99 | 0 | 0.00 | -100.0 | 0 | 130.05 | -12.8 | 0 | 97.21 | -10.16 | 0 |
| 21Q4 (9) | 0.55 | -0.72 | -2.69 | 5.04 | -3.08 | 47.8 | 19.75 | -16.53 | -17.5 | 2.36 | -70.54 | 0 | 149.14 | 0.9 | 1.74 | 108.20 | 0.06 | -4.21 |
| 21Q3 (8) | 0.56 | 4.05 | 0 | 5.2 | 30.33 | 0 | 23.66 | 33.37 | 0 | 8.00 | 419.71 | 1948.0 | 147.81 | -8.47 | 0 | 108.14 | -7.45 | 0 |
| 21Q2 (7) | 0.54 | 0 | -13.5 | 3.99 | 0 | 13.03 | 17.74 | 0 | -3.32 | 1.54 | 0 | 294.07 | 161.48 | 0 | 14.33 | 116.84 | 0 | 2.5 |
