- 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 | -3.98 | 1.3 | 333.33 | 8.01 | 13.62 | 101.32 | -31.74 | 0.00 | 0 | 274.79 | -6.9 | 215.56 | -0.12 |
| 2022 (9) | 0.33 | 19.49 | 0.3 | 50.0 | 7.05 | 1.59 | 148.44 | 19.27 | 0.00 | 0 | 295.14 | -18.55 | 215.82 | -26.27 |
| 2021 (8) | 0.27 | -20.03 | 0.2 | -66.67 | 6.94 | 4.68 | 124.46 | 36.86 | 0.00 | 0 | 362.35 | 28.96 | 292.72 | 34.26 |
| 2020 (7) | 0.34 | -11.51 | 0.6 | -25.93 | 6.63 | 13.53 | 90.94 | 120.73 | 0.00 | 0 | 280.97 | 23.62 | 218.03 | 39.7 |
| 2019 (6) | 0.39 | -14.17 | 0.81 | -27.03 | 5.84 | 75.38 | 41.20 | 152.92 | 0.06 | 57.89 | 227.29 | 57.1 | 156.07 | 65.45 |
| 2018 (5) | 0.45 | 0 | 1.11 | 0 | 3.33 | 0 | 16.29 | 0 | 0.04 | 0 | 144.68 | 0 | 94.33 | 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) | 0.21 | -8.28 | -16.13 | 0 | 0 | -100.0 | 184.64 | 98.84 | 86.6 | 0.00 | 0 | 0 | 469.34 | 9.81 | 16.3 | 367.65 | 13.92 | 15.92 |
| 24Q2 (19) | 0.23 | -40.02 | -16.28 | 0 | -100.0 | -100.0 | 92.86 | 25.54 | 6.3 | 0.00 | 0 | 0 | 427.43 | 109.31 | 17.95 | 322.73 | 98.48 | 13.2 |
| 24Q1 (18) | 0.39 | 23.2 | -9.25 | 1.5 | 15.38 | 200.0 | 73.97 | -26.49 | -41.12 | 0.00 | 0 | 0 | 204.21 | -25.69 | -1.84 | 162.60 | -24.57 | 3.05 |
| 23Q4 (17) | 0.31 | 23.74 | -3.98 | 1.3 | 225.0 | 333.33 | 100.62 | 1.69 | -18.99 | 0.00 | 0 | 0 | 274.79 | -31.91 | -6.9 | 215.56 | -32.03 | -0.12 |
| 23Q3 (16) | 0.25 | -8.45 | -19.26 | 0.4 | -20.0 | -20.0 | 98.95 | 13.27 | -28.0 | 0.00 | 0 | 0 | 403.55 | 11.36 | 29.07 | 317.15 | 11.24 | 42.3 |
| 23Q2 (15) | 0.28 | -34.98 | -16.84 | 0.5 | 0.0 | 25.0 | 87.36 | -30.46 | -17.96 | 0.00 | 0 | 0 | 362.38 | 74.19 | 25.67 | 285.10 | 80.68 | 34.94 |
| 23Q1 (14) | 0.43 | 30.35 | -11.75 | 0.5 | 66.67 | 150.0 | 125.62 | 1.14 | -51.71 | 0.00 | 0 | 0 | 208.04 | -29.51 | 9.59 | 157.79 | -26.89 | 3.75 |
| 22Q4 (13) | 0.33 | 4.04 | 19.49 | 0.3 | -40.0 | 50.0 | 124.21 | -9.62 | -26.21 | 0.00 | 0 | 0 | 295.14 | -5.6 | -18.55 | 215.82 | -3.16 | -26.27 |
| 22Q3 (12) | 0.31 | -5.7 | 9.71 | 0.5 | 25.0 | 0.0 | 137.43 | 29.05 | 40.21 | 0.00 | 0 | 0 | 312.66 | 8.43 | -10.48 | 222.87 | 5.49 | -20.18 |
| 22Q2 (11) | 0.33 | -30.99 | 0.97 | 0.4 | 100.0 | -39.39 | 106.49 | -59.06 | -12.61 | 0.00 | 0 | 0 | 288.36 | 51.9 | -2.09 | 211.28 | 38.92 | -10.64 |
| 22Q1 (10) | 0.48 | 76.49 | 0 | 0.2 | 0.0 | 0 | 260.12 | 54.53 | 0 | 0.00 | 0 | 0 | 189.84 | -47.61 | 0 | 152.09 | -48.04 | 0 |
| 21Q4 (9) | 0.27 | -4.47 | 0 | 0.2 | -60.0 | 0 | 168.33 | 71.73 | 0 | 0.00 | 0 | 0 | 362.35 | 3.74 | 0 | 292.72 | 4.84 | 0 |
| 21Q3 (8) | 0.29 | -13.22 | 0 | 0.5 | -24.24 | 0 | 98.02 | -19.56 | 0 | 0.00 | 0 | 0 | 349.27 | 18.59 | 0 | 279.20 | 18.09 | 0 |
| 21Q2 (7) | 0.33 | 0 | 0 | 0.66 | 0 | 0 | 121.86 | 0 | 0 | 0.00 | 0 | 0 | 294.52 | 0 | 0 | 236.43 | 0 | 0 |
