- 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 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2024 (10) | 0.28 | -8.13 | 1.75 | -10.26 | 6.22 | 29.58 | 62.79 | 43.36 | 0.00 | 0 | 336.11 | 11.64 | 284.27 | 15.28 |
| 2023 (9) | 0.31 | 2.62 | 1.95 | 4.84 | 4.8 | 6.9 | 43.80 | -75.8 | 0.00 | 0 | 301.06 | -1.75 | 246.59 | 3.61 |
| 2022 (8) | 0.30 | 72.81 | 1.86 | 9200.0 | 4.49 | 1.13 | 180.96 | 0 | 0.00 | 0 | 306.43 | -37.58 | 238.00 | -35.46 |
| 2021 (7) | 0.17 | -27.75 | 0.02 | -81.82 | 4.44 | 36.2 | 0.00 | 0 | 0.00 | 0 | 490.88 | 48.36 | 368.77 | 41.12 |
| 2020 (6) | 0.24 | -8.81 | 0.11 | -47.62 | 3.26 | 3.82 | 2947.81 | 261.16 | 0.00 | 0 | 330.86 | 11.73 | 261.31 | 9.99 |
| 2019 (5) | 0.26 | 0 | 0.21 | 0 | 3.14 | 0 | 816.21 | 0 | 0.00 | 0 | 296.12 | 0 | 237.57 | 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q4 (20) | 0.28 | -18.96 | -8.13 | 1.75 | -42.62 | -10.26 | 73.02 | 51.97 | 190.11 | 0.00 | 0 | 0 | 336.11 | 24.02 | 11.64 | 284.27 | 23.91 | 15.28 |
| 24Q3 (19) | 0.35 | -9.4 | 7.19 | 3.05 | 14.66 | 38.01 | 48.05 | -14.06 | -22.03 | 0.00 | 0 | 0 | 271.01 | 10.06 | -6.07 | 229.41 | 8.84 | -2.52 |
| 24Q2 (18) | 0.38 | 9.55 | 4.0 | 2.66 | -3.62 | -9.83 | 55.91 | -28.23 | 18.18 | 0.00 | 0 | 0 | 246.24 | -8.45 | -1.49 | 210.78 | -7.87 | 5.3 |
| 24Q1 (17) | 0.35 | 14.22 | 2.17 | 2.76 | 41.54 | 8.66 | 77.90 | 209.5 | 141.48 | 0.00 | 0 | 0 | 268.97 | -10.66 | 0.02 | 228.78 | -7.22 | 6.34 |
| 23Q4 (16) | 0.31 | -5.45 | 2.62 | 1.95 | -11.76 | 4.84 | 25.17 | -59.16 | -32.99 | 0.00 | 0 | 0 | 301.06 | 4.35 | -1.75 | 246.59 | 4.78 | 3.61 |
| 23Q3 (15) | 0.32 | -12.09 | 5.52 | 2.21 | -25.08 | 74.02 | 61.63 | 30.27 | -72.53 | 0.00 | 0 | 0 | 288.52 | 15.42 | -1.59 | 235.35 | 17.58 | 15.96 |
| 23Q2 (14) | 0.37 | 7.62 | 57.87 | 2.95 | 16.14 | 490.0 | 47.31 | 46.65 | -98.33 | 0.00 | 0 | 0 | 249.97 | -7.05 | -32.39 | 200.17 | -6.96 | -13.96 |
| 23Q1 (13) | 0.34 | 14.73 | 101.65 | 2.54 | 36.56 | 0 | 32.26 | -14.11 | 0 | 0.00 | 0 | 0 | 268.92 | -12.24 | -47.26 | 215.14 | -9.61 | -39.32 |
| 22Q4 (12) | 0.30 | -2.78 | 72.81 | 1.86 | 46.46 | 9200.0 | 37.56 | -83.26 | 0 | 0.00 | 0 | 0 | 306.43 | 4.52 | -37.58 | 238.00 | 17.27 | -35.46 |
| 22Q3 (11) | 0.31 | 31.51 | 87.32 | 1.27 | 154.0 | 12600.0 | 224.33 | -92.07 | 0 | 0.00 | 0 | 0 | 293.18 | -20.7 | -42.15 | 202.95 | -12.77 | -44.3 |
| 22Q2 (10) | 0.23 | 37.47 | 51.83 | 0.5 | 0 | 2400.0 | 2827.93 | 0 | 0 | 0.00 | 0 | 0 | 369.70 | -27.49 | -30.69 | 232.66 | -34.38 | -38.56 |
| 22Q1 (9) | 0.17 | -1.69 | -17.38 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 509.85 | 3.86 | 30.86 | 354.53 | -3.86 | 21.27 |
| 21Q4 (8) | 0.17 | 5.39 | -27.75 | 0.02 | 100.0 | -81.82 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 490.88 | -3.13 | 48.36 | 368.77 | 1.21 | 41.12 |
| 21Q3 (7) | 0.16 | 6.59 | 0 | 0.01 | -50.0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 506.76 | -4.99 | 0 | 364.36 | -3.77 | 0 |
| 21Q2 (6) | 0.15 | -25.2 | 0 | 0.02 | -66.67 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 533.38 | 36.9 | 0 | 378.65 | 29.52 | 0 |
| 21Q1 (5) | 0.20 | -14.02 | 0 | 0.06 | -45.45 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 389.61 | 17.76 | 0 | 292.35 | 11.88 | 0 |
| 20Q4 (4) | 0.24 | 0 | 0.0 | 0.11 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 330.86 | 0 | 0.0 | 261.31 | 0 | 0.0 |
