- 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) | 0.04 | 109.95 | 0.09 | 0.0 | 0.94 | 74.07 | -634.75 | 0 | 0.00 | 0 | 1909.81 | -61.97 | 1855.59 | -62.9 |
| 2022 (9) | 0.02 | -20.24 | 0.09 | 0.0 | 0.54 | 42.11 | 2168.84 | 0 | 0.00 | 0 | 5021.89 | 10.91 | 5002.06 | 10.81 |
| 2021 (8) | 0.03 | 37.7 | 0.09 | 0 | 0.38 | 1166.67 | -3565.05 | 0 | 0.00 | 0 | 4527.94 | -14.64 | 4513.97 | -13.86 |
| 2020 (7) | 0.02 | -30.15 | 0 | 0 | 0.03 | 200.0 | -3980.59 | 0 | 0.00 | 0 | 5304.50 | 28.43 | 5240.07 | 28.5 |
| 2019 (6) | 0.03 | -40.18 | 0 | 0 | 0.01 | 0 | -3241.07 | 0 | 0.00 | 0 | 4130.20 | 124.32 | 4077.73 | 122.29 |
| 2018 (5) | 0.04 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 1841.23 | 0 | 1834.38 | 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) | 0.07 | 20.34 | 284.95 | 0.09 | 0.0 | 0.0 | 274.71 | -77.7 | 108.6 | 0.00 | 0 | 0 | 822.26 | -28.4 | -84.61 | 776.29 | -29.19 | -85.42 |
| 24Q2 (19) | 0.06 | 57.41 | 313.19 | 0.09 | 0.0 | 0.0 | 1231.93 | 205.71 | 2012.04 | 0.00 | 0 | 0 | 1148.33 | -47.07 | -84.44 | 1096.32 | -47.8 | -85.09 |
| 24Q1 (18) | 0.04 | -10.43 | 175.91 | 0.09 | 0.0 | 0.0 | -1165.38 | -1626.49 | -811.77 | 0.00 | 0 | 0 | 2169.49 | 13.6 | -72.57 | 2100.14 | 13.18 | -73.36 |
| 23Q4 (17) | 0.04 | 126.88 | 109.95 | 0.09 | 0.0 | 0.0 | -67.50 | 97.89 | -100.6 | 0.00 | 0 | 0 | 1909.81 | -64.25 | -61.97 | 1855.59 | -65.15 | -62.9 |
| 23Q3 (16) | 0.02 | 29.17 | 23.18 | 0.09 | 0.0 | 0.0 | -3195.07 | -4858.98 | -237.25 | 0.00 | 0 | 0 | 5341.76 | -27.63 | -45.94 | 5324.51 | -27.57 | -45.77 |
| 23Q2 (15) | 0.01 | 5.11 | -16.76 | 0.09 | 0.0 | 0.0 | -64.43 | -139.35 | 90.24 | 0.00 | 0 | 0 | 7381.40 | -6.68 | -9.42 | 7351.21 | -6.74 | -9.35 |
| 23Q1 (14) | 0.01 | -31.84 | -25.54 | 0.09 | 0.0 | 0.0 | 163.73 | -98.55 | 112.97 | 0.00 | 0 | 0 | 7910.03 | 57.51 | 10.78 | 7882.33 | 57.58 | 10.71 |
| 22Q4 (13) | 0.02 | 33.11 | -20.24 | 0.09 | 0.0 | 0.0 | 11255.30 | 1288.04 | 564.27 | 0.00 | 0 | 0 | 5021.89 | -49.17 | 10.91 | 5002.06 | -49.06 | 10.81 |
| 22Q3 (12) | 0.02 | -12.72 | -5.03 | 0.09 | 0.0 | 0.0 | -947.38 | -43.52 | 95.84 | 0.00 | 0 | 0 | 9880.57 | 21.24 | 3.78 | 9819.10 | 21.09 | 3.38 |
| 22Q2 (11) | 0.02 | -5.98 | 133.78 | 0.09 | 0.0 | 0 | -660.11 | 47.7 | 92.54 | 0.00 | 0 | 0 | 8149.41 | 14.14 | -37.18 | 8109.08 | 13.9 | -37.37 |
| 22Q1 (10) | 0.02 | -26.98 | 159.15 | 0.09 | 0.0 | 0 | -1262.15 | 47.94 | -189.09 | 0.00 | 0 | 0 | 7140.05 | 57.69 | -47.43 | 7119.55 | 57.72 | -47.04 |
| 21Q4 (9) | 0.03 | 58.49 | 0 | 0.09 | 0.0 | 0 | -2424.31 | 89.35 | 0 | 0.00 | 0 | 0 | 4527.94 | -52.44 | 0 | 4513.97 | -52.47 | 0 |
| 21Q3 (8) | 0.02 | 114.86 | 0 | 0.09 | 0 | 0 | -22762.00 | -157.08 | 0 | 0.00 | 0 | 0 | 9520.32 | -26.62 | 0 | 9497.67 | -26.64 | 0 |
| 21Q2 (7) | 0.01 | 4.23 | 0 | 0 | 0 | 0 | -8854.00 | -724.99 | 0 | 0.00 | 0 | 0 | 12973.30 | -4.47 | 0 | 12947.40 | -3.68 | 0 |
| 21Q1 (6) | 0.01 | 0 | 0 | 0 | 0 | 0 | 1416.67 | 0 | 0 | 0.00 | 0 | 0 | 13580.80 | 0 | 0 | 13442.20 | 0 | 0 |
