- 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) | 0.46 | 34.32 | 0.85 | 0 | 5.17 | 1.97 | 27.78 | -91.38 | 1.21 | 0 | 276.80 | -1.14 | 119.14 | -5.92 |
| 2022 (9) | 0.34 | -0.26 | 0 | 0 | 5.07 | 15.23 | 322.39 | 218.22 | 0.00 | 0 | 279.98 | -0.62 | 126.64 | -10.22 |
| 2021 (8) | 0.34 | -41.26 | 0.22 | -4.35 | 4.4 | 51.72 | 101.31 | 23.16 | 0.03 | -90.69 | 281.74 | 60.99 | 141.05 | 20.31 |
| 2020 (7) | 0.58 | -4.76 | 0.23 | 109.09 | 2.9 | 33.03 | 82.26 | 493.94 | 0.33 | 0 | 175.01 | 11.32 | 117.24 | -15.6 |
| 2019 (6) | 0.61 | 3.51 | 0.11 | -56.0 | 2.18 | 11.79 | 13.85 | -63.59 | 0.00 | 0 | 157.21 | -3.36 | 138.91 | 4.19 |
| 2018 (5) | 0.59 | 9.55 | 0.25 | 66.67 | 1.95 | 0 | 38.04 | 0 | 0.00 | 0 | 162.68 | -12.87 | 133.33 | -28.21 |
| 2017 (4) | 0.54 | 0 | 0.15 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 186.72 | 0 | 185.71 | 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) | 0.42 | -4.64 | 26.19 | 0.7 | 0.0 | 0 | 16.50 | 5.43 | -27.76 | 8.43 | 5.36 | 0 | 337.72 | 1.45 | -22.27 | 145.76 | 20.29 | -1.52 |
| 24Q2 (19) | 0.44 | -7.39 | 37.41 | 0.7 | -17.65 | 0 | 15.65 | 289.3 | -97.82 | 8.00 | -48.39 | 0 | 332.89 | 31.82 | -33.86 | 121.17 | 13.43 | -4.16 |
| 24Q1 (18) | 0.48 | 4.17 | 80.45 | 0.85 | 0.0 | 0 | 4.02 | 5.51 | -97.09 | 15.50 | 36.76 | 0 | 252.54 | -8.76 | -30.59 | 106.82 | -10.34 | -26.67 |
| 23Q4 (17) | 0.46 | 37.16 | 34.32 | 0.85 | 0 | 0 | 3.81 | -83.32 | -99.07 | 11.33 | 0 | 0 | 276.80 | -36.29 | -1.14 | 119.14 | -19.51 | -5.92 |
| 23Q3 (16) | 0.34 | 3.84 | 20.83 | 0 | 0 | 0 | 22.84 | -96.82 | -94.53 | 0.00 | 0 | 0 | 434.46 | -13.68 | 28.47 | 148.01 | 17.07 | 17.3 |
| 23Q2 (15) | 0.32 | 21.62 | -6.57 | 0 | 0 | 0 | 717.47 | 419.91 | -17.74 | 0.00 | 0 | 0 | 503.29 | 38.32 | 84.44 | 126.43 | -13.21 | 6.95 |
| 23Q1 (14) | 0.27 | -22.46 | -8.16 | 0 | 0 | -100.0 | 138.00 | -66.28 | 11.12 | 0.00 | 0 | 0 | 363.85 | 29.96 | 11.89 | 145.67 | 15.03 | -10.02 |
| 22Q4 (13) | 0.34 | 23.39 | -0.26 | 0 | 0 | -100.0 | 409.22 | -2.05 | 121.82 | 0.00 | 0 | -100.0 | 279.98 | -17.21 | -0.62 | 126.64 | 0.36 | -10.22 |
| 22Q3 (12) | 0.28 | -19.7 | -26.43 | 0 | 0 | -100.0 | 417.78 | -52.1 | 660.43 | 0.00 | 0 | -100.0 | 338.17 | 23.93 | 26.82 | 126.18 | 6.74 | -15.97 |
| 22Q2 (11) | 0.35 | 19.54 | -23.11 | 0 | -100.0 | -100.0 | 872.22 | 602.33 | 961.22 | 0.00 | 0 | -100.0 | 272.87 | -16.09 | 11.74 | 118.21 | -26.98 | -18.62 |
| 22Q1 (10) | 0.29 | -15.79 | 0 | 0.18 | -18.18 | 0 | 124.19 | -32.68 | 0 | 0.00 | -100.0 | -100.0 | 325.19 | 15.42 | 0 | 161.89 | 14.77 | 0 |
| 21Q4 (9) | 0.34 | -8.99 | -41.26 | 0.22 | -46.34 | -4.35 | 184.48 | 235.78 | 208.75 | 0.07 | -91.43 | -91.43 | 281.74 | 5.66 | 60.99 | 141.05 | -6.07 | 20.31 |
| 21Q3 (8) | 0.38 | -16.08 | 0 | 0.41 | 7.89 | 0 | 54.94 | -33.15 | 0 | 0.78 | 0.0 | 14.38 | 266.65 | 9.19 | 0 | 150.16 | 3.37 | 0 |
| 21Q2 (7) | 0.45 | 0 | -18.7 | 0.38 | 0 | 52.0 | 82.19 | 0 | -27.78 | 0.78 | 0.0 | 14.38 | 244.21 | 0 | 19.92 | 145.26 | 0 | 13.23 |
| 21Q1 (6) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 0.78 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 20Q4 (5) | 0.58 | 0 | 0 | 0.23 | 0 | 0 | 59.75 | 0 | 0 | 0.78 | 14.38 | 0 | 175.01 | 0 | 0 | 117.24 | 0 | 0 |
| 20Q3 (4) | 0.00 | -100.0 | 0.0 | 0 | -100.0 | 0.0 | 0.00 | -100.0 | 0.0 | 0.68 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q2 (3) | 0.55 | 0 | 0.0 | 0.25 | 0 | 0.0 | 113.81 | 0 | 0.0 | 0.68 | 0 | 0.0 | 203.64 | 0 | 0.0 | 128.29 | 0 | 0.0 |
