- 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 | -26.72 | 1.7 | -60.0 | 18.37 | -2.65 | 17.75 | -62.07 | 0.00 | 0 | 218.89 | 38.05 | 148.58 | 34.29 |
| 2022 (9) | 0.59 | -5.52 | 4.25 | 0 | 18.87 | -2.78 | 46.80 | -83.93 | 0.00 | 0 | 158.56 | 10.84 | 110.64 | 19.71 |
| 2021 (8) | 0.63 | -22.2 | 0 | 0 | 19.41 | -17.68 | 291.23 | -17.72 | 0.00 | 0 | 143.05 | 25.68 | 92.42 | 8.19 |
| 2020 (7) | 0.81 | 8.75 | 0 | 0 | 23.58 | 549.59 | 353.95 | -31.75 | 0.00 | 0 | 113.82 | -1.0 | 85.42 | -5.39 |
| 2019 (6) | 0.74 | 0 | 0 | 0 | 3.63 | 0 | 518.64 | 0 | 0.00 | 0 | 114.97 | 0 | 90.29 | 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) | 0.39 | -10.08 | -18.74 | 1.0 | 0.0 | -71.43 | 49.88 | -60.22 | 94.09 | 0.00 | 0 | 0 | 273.07 | 14.84 | 36.34 | 188.97 | 14.37 | 30.79 |
| 24Q2 (19) | 0.43 | 5.28 | -14.37 | 1.0 | -16.67 | -71.43 | 125.38 | 249.44 | 436.73 | 0.00 | -100.0 | 0 | 237.79 | -13.38 | 27.07 | 165.23 | -8.87 | 17.53 |
| 24Q1 (18) | 0.41 | -4.84 | -15.35 | 1.2 | -29.41 | -69.62 | 35.88 | 700.89 | 117.72 | 6.00 | 0 | 0 | 274.53 | 25.42 | 39.9 | 181.31 | 22.03 | 19.35 |
| 23Q4 (17) | 0.43 | -9.8 | -26.72 | 1.7 | -51.43 | -60.0 | 4.48 | -82.57 | -69.95 | 0.00 | 0 | 0 | 218.89 | 9.29 | 38.05 | 148.58 | 2.84 | 34.29 |
| 23Q3 (16) | 0.48 | -5.24 | -21.36 | 3.5 | 0.0 | -21.35 | 25.70 | 10.02 | -45.17 | 0.00 | 0 | 0 | 200.29 | 7.03 | 33.09 | 144.48 | 2.77 | 46.93 |
| 23Q2 (15) | 0.51 | 4.08 | -18.75 | 3.5 | -11.39 | 16.67 | 23.36 | 41.75 | -75.61 | 0.00 | 0 | 0 | 187.14 | -4.63 | 28.43 | 140.58 | -7.46 | 61.2 |
| 23Q1 (14) | 0.49 | -17.63 | -18.1 | 3.95 | -7.06 | 132.35 | 16.48 | 10.53 | -87.55 | 0.00 | 0 | 0 | 196.23 | 23.76 | 30.26 | 151.92 | 37.31 | 79.57 |
| 22Q4 (13) | 0.59 | -3.21 | -5.52 | 4.25 | -4.49 | 0 | 14.91 | -68.19 | -92.88 | 0.00 | 0 | 0 | 158.56 | 5.36 | 10.84 | 110.64 | 12.52 | 19.71 |
| 22Q3 (12) | 0.61 | -2.1 | -8.41 | 4.45 | 48.33 | 0 | 46.87 | -51.05 | -87.97 | 0.00 | 0 | 0 | 150.49 | 3.28 | 10.79 | 98.33 | 12.75 | 12.45 |
| 22Q2 (11) | 0.62 | 4.92 | -16.93 | 3.0 | 76.47 | 0 | 95.76 | -27.63 | -68.51 | 0.00 | 0 | 0 | 145.71 | -3.28 | 20.75 | 87.21 | 3.09 | 0.75 |
| 22Q1 (10) | 0.60 | -4.98 | -25.24 | 1.7 | 0 | 0 | 132.32 | -36.83 | -46.57 | 0.00 | 0 | 0 | 150.65 | 5.31 | 30.93 | 84.60 | -8.46 | -2.79 |
| 21Q4 (9) | 0.63 | -6.16 | 0 | 0 | 0 | 0 | 209.45 | -46.25 | 0 | 0.00 | 0 | 0 | 143.05 | 5.32 | 0 | 92.42 | 5.7 | 0 |
| 21Q3 (8) | 0.67 | -11.21 | 0 | 0 | 0 | 0 | 389.68 | 28.14 | 0 | 0.00 | 0 | 0 | 135.83 | 12.56 | 0 | 87.44 | 1.02 | 0 |
| 21Q2 (7) | 0.75 | -5.57 | 0 | 0 | 0 | 0 | 304.10 | 22.8 | 0 | 0.00 | 0 | 0 | 120.67 | 4.88 | 0 | 86.56 | -0.54 | 0 |
| 21Q1 (6) | 0.80 | 0 | 0 | 0 | 0 | 0 | 247.64 | 0 | 0 | 0.00 | 0 | 0 | 115.06 | 0 | 0 | 87.03 | 0 | 0 |
