- 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) | 0.53 | -19.29 | 15.46 | -36.72 | 67.84 | 7.67 | 19.35 | 14.36 | 0.79 | -43.82 | 128.11 | 0.29 | 86.93 | 34.09 |
| 2022 (9) | 0.65 | 21.52 | 24.43 | 128.96 | 63.01 | 192.39 | 16.92 | 50.8 | 1.40 | -53.1 | 127.74 | -6.8 | 64.83 | -14.39 |
| 2021 (8) | 0.54 | 10.35 | 10.67 | 51.35 | 21.55 | 921.33 | 11.22 | -13.09 | 2.99 | -11.73 | 137.06 | -33.76 | 75.73 | -47.76 |
| 2020 (7) | 0.49 | 2.71 | 7.05 | 29.6 | 2.11 | 19.89 | 12.91 | 442.44 | 3.38 | -83.19 | 206.92 | -22.23 | 144.97 | -41.98 |
| 2019 (6) | 0.47 | 6.41 | 5.44 | 21.43 | 1.76 | 5.39 | 2.38 | -48.71 | 20.12 | 363.31 | 266.07 | 67.43 | 249.88 | 75.47 |
| 2018 (5) | 0.44 | 0 | 4.48 | 0 | 1.67 | 0 | 4.64 | 0 | 4.34 | 0 | 158.91 | 0 | 142.41 | 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) | 0.55 | 11.11 | 8.46 | 37.3 | 83.65 | 82.31 | 0.51 | -92.23 | -98.54 | 138.57 | 1788.97 | 9151.05 | 115.10 | -14.3 | -31.79 | 82.30 | -18.99 | -26.37 |
| 24Q2 (19) | 0.49 | -12.41 | -18.85 | 20.31 | 9.37 | -7.77 | 6.56 | 3544.44 | -73.51 | 7.34 | 19.51 | 264.55 | 134.30 | 16.13 | 3.18 | 101.59 | 23.98 | 22.32 |
| 24Q1 (18) | 0.56 | 7.26 | -0.25 | 18.57 | 20.12 | -15.71 | 0.18 | -98.15 | -97.65 | 6.14 | 0.0 | -6.79 | 115.65 | -9.73 | -21.88 | 81.94 | -5.74 | -8.93 |
| 23Q4 (17) | 0.53 | 3.89 | -19.29 | 15.46 | -24.44 | -36.72 | 9.74 | -72.08 | -46.25 | 6.14 | 309.8 | 85.31 | 128.11 | -24.08 | 0.29 | 86.93 | -22.23 | 34.09 |
| 23Q3 (16) | 0.51 | -16.87 | -6.61 | 20.46 | -7.08 | 20.28 | 34.88 | 40.87 | 3.16 | 1.50 | -25.56 | -42.69 | 168.74 | 29.64 | 5.0 | 111.78 | 34.59 | 73.22 |
| 23Q2 (15) | 0.61 | 7.67 | 12.65 | 22.02 | -0.05 | 37.88 | 24.76 | 223.66 | 1306.82 | 2.01 | -69.44 | -84.73 | 130.16 | -12.08 | -8.64 | 83.05 | -7.69 | 11.31 |
| 23Q1 (14) | 0.57 | -13.21 | 10.47 | 22.03 | -9.82 | 52.14 | 7.65 | -57.78 | -28.77 | 6.59 | 98.8 | -50.04 | 148.04 | 15.89 | 7.08 | 89.97 | 38.78 | 6.59 |
| 22Q4 (13) | 0.65 | 20.22 | 21.52 | 24.43 | 43.62 | 128.96 | 18.12 | -46.41 | -56.37 | 3.31 | 26.73 | 23.18 | 127.74 | -20.52 | -6.8 | 64.83 | 0.46 | -14.39 |
| 22Q3 (12) | 0.54 | 0.28 | 32.0 | 17.01 | 6.51 | 66.11 | 33.81 | 1821.02 | 274.37 | 2.61 | -80.17 | -59.92 | 160.71 | 12.8 | -10.67 | 64.53 | -13.51 | -51.34 |
| 22Q2 (11) | 0.54 | 5.59 | 39.3 | 15.97 | 10.29 | 67.93 | 1.76 | -83.61 | -80.95 | 13.18 | 0.0 | 102.08 | 142.47 | 3.05 | -45.6 | 74.61 | -11.61 | -68.18 |
| 22Q1 (10) | 0.51 | -4.53 | 0 | 14.48 | 35.71 | 0 | 10.74 | -74.14 | 0 | 13.18 | 390.1 | 241.08 | 138.25 | 0.87 | 0 | 84.41 | 11.46 | 0 |
| 21Q4 (9) | 0.54 | 30.59 | 10.35 | 10.67 | 4.2 | 51.35 | 41.53 | 314.18 | 102.09 | 2.69 | -58.77 | -30.41 | 137.06 | -23.82 | -33.76 | 75.73 | -42.89 | -47.76 |
| 21Q3 (8) | 0.41 | 5.82 | 0 | 10.24 | 7.68 | 0 | -19.39 | -309.85 | 0 | 6.52 | 0.0 | -76.99 | 179.91 | -31.31 | 0 | 132.61 | -43.45 | 0 |
| 21Q2 (7) | 0.39 | 0 | -22.32 | 9.51 | 0 | 35.09 | 9.24 | 0 | 75.33 | 6.52 | 68.79 | -76.99 | 261.90 | 0 | -49.12 | 234.48 | 0 | -47.79 |
| 21Q1 (6) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 3.86 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 20Q4 (5) | 0.49 | 0 | 0 | 7.05 | 0 | 0 | 20.55 | 0 | 0 | 3.86 | -86.37 | 0 | 206.92 | 0 | 0 | 144.97 | 0 | 0 |
| 20Q3 (4) | 0.00 | -100.0 | 0.0 | 0 | -100.0 | 0.0 | 0.00 | -100.0 | 0.0 | 28.35 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q2 (3) | 0.50 | 0 | 0.0 | 7.04 | 0 | 0.0 | 5.27 | 0 | 0.0 | 28.35 | 0 | 0.0 | 514.74 | 0 | 0.0 | 449.08 | 0 | 0.0 |
