- 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) | 0.37 | 14.64 | 1.1 | 71.88 | 9.52 | 3.14 | 44.36 | -20.66 | 0.73 | 178.67 | 369.41 | 36.48 | 258.04 | 48.86 |
| 2022 (9) | 0.32 | -24.96 | 0.64 | -55.86 | 9.23 | 17.88 | 55.91 | 43.29 | 0.26 | -56.94 | 270.67 | 57.3 | 173.34 | 68.62 |
| 2021 (8) | 0.43 | 2.59 | 1.45 | 34.26 | 7.83 | 21.58 | 39.02 | 21.14 | 0.61 | -9.79 | 172.07 | -1.54 | 102.80 | -10.21 |
| 2020 (7) | 0.42 | -8.37 | 1.08 | -46.8 | 6.44 | 3.04 | 32.21 | 56.97 | 0.68 | -36.32 | 174.77 | 5.54 | 114.49 | 5.38 |
| 2019 (6) | 0.46 | 10.46 | 2.03 | 18.02 | 6.25 | 20.42 | 20.52 | 13.75 | 1.06 | -11.96 | 165.60 | -7.04 | 108.64 | -8.94 |
| 2018 (5) | 0.41 | 0 | 1.72 | 0 | 5.19 | 0 | 18.04 | 0 | 1.21 | 0 | 178.15 | 0 | 119.30 | 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) | 0.34 | -12.91 | -14.87 | 1.16 | 63.38 | -36.96 | 29.86 | -9.9 | 16.14 | 1.38 | -58.57 | -37.43 | 309.59 | 11.19 | 16.53 | 221.52 | 12.68 | 26.25 |
| 24Q2 (19) | 0.40 | 16.55 | -12.88 | 0.71 | 0.0 | -60.99 | 33.14 | 84.32 | -46.18 | 3.33 | -32.29 | 319.35 | 278.43 | -27.28 | 35.17 | 196.60 | -27.66 | 40.09 |
| 24Q1 (18) | 0.34 | -7.74 | -0.99 | 0.71 | -35.45 | -18.39 | 17.98 | -46.18 | -83.06 | 4.92 | 44.21 | 466.9 | 382.88 | 3.65 | 50.61 | 271.77 | 5.32 | 67.14 |
| 23Q4 (17) | 0.37 | -9.09 | 14.64 | 1.1 | -40.22 | 71.88 | 33.41 | 29.95 | -41.91 | 3.41 | 54.69 | 251.13 | 369.41 | 39.04 | 36.48 | 258.04 | 47.06 | 48.86 |
| 23Q3 (16) | 0.40 | -10.87 | -11.71 | 1.84 | 1.1 | -5.15 | 25.71 | -58.25 | -67.94 | 2.21 | 177.64 | 228.05 | 265.68 | 28.98 | 52.81 | 175.46 | 25.02 | 66.05 |
| 23Q2 (15) | 0.45 | 32.45 | -7.57 | 1.82 | 109.2 | 21.33 | 61.58 | -41.97 | 27.92 | 0.79 | -8.47 | -50.54 | 205.99 | -18.97 | 32.49 | 140.34 | -13.69 | 61.13 |
| 23Q1 (14) | 0.34 | 6.82 | -22.17 | 0.87 | 35.94 | -40.41 | 106.11 | 84.51 | 261.41 | 0.87 | -10.68 | -75.19 | 254.22 | -6.08 | 45.86 | 162.60 | -6.2 | 58.13 |
| 22Q4 (13) | 0.32 | -29.98 | -24.96 | 0.64 | -67.01 | -55.86 | 57.51 | -28.28 | 30.91 | 0.97 | 44.52 | -53.6 | 270.67 | 55.68 | 57.3 | 173.34 | 64.04 | 68.62 |
| 22Q3 (12) | 0.46 | -6.69 | 7.55 | 1.94 | 29.33 | 19.02 | 80.19 | 66.58 | 3811.71 | 0.67 | -58.14 | -86.55 | 173.86 | 11.82 | 4.72 | 105.67 | 21.32 | 6.54 |
| 22Q2 (11) | 0.49 | 11.53 | -1.05 | 1.5 | 2.74 | -30.56 | 48.14 | 63.96 | -55.58 | 1.61 | -54.08 | 52.26 | 155.48 | -10.79 | 1.83 | 87.10 | -15.3 | -15.48 |
| 22Q1 (10) | 0.44 | 2.99 | 0.3 | 1.46 | 0.69 | 47.47 | 29.36 | -33.17 | 103.89 | 3.50 | 67.05 | -38.75 | 174.29 | 1.29 | -0.24 | 102.83 | 0.03 | -4.0 |
| 21Q4 (9) | 0.43 | 0.35 | 2.59 | 1.45 | -11.04 | 34.26 | 43.93 | 2042.93 | 8.68 | 2.10 | -58.1 | 84.58 | 172.07 | 3.64 | -1.54 | 102.80 | 3.65 | -10.21 |
| 21Q3 (8) | 0.43 | -14.15 | 0 | 1.63 | -24.54 | 0 | 2.05 | -98.11 | 0 | 5.00 | 373.68 | 0 | 166.03 | 8.74 | 0 | 99.18 | -3.76 | 0 |
| 21Q2 (7) | 0.50 | 13.04 | 0 | 2.16 | 118.18 | 0 | 108.38 | 652.64 | 0 | 1.06 | -81.53 | 0 | 152.69 | -12.6 | 0 | 103.05 | -3.79 | 0 |
| 21Q1 (6) | 0.44 | 5.35 | 0 | 0.99 | -8.33 | 0 | 14.40 | -64.37 | 0 | 5.71 | 403.4 | 0 | 174.71 | -0.03 | 0 | 107.11 | -6.45 | 0 |
| 20Q4 (5) | 0.42 | 0 | 0 | 1.08 | 0 | 0 | 40.42 | 0 | 0 | 1.14 | 0 | 0 | 174.77 | 0 | 0 | 114.49 | 0 | 0 |
