- 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) | 0.44 | -7.15 | 1.46 | -0.68 | 3.32 | -22.61 | -2.80 | 0 | 5.76 | 0.0 | 308.26 | -13.73 | 222.38 | -26.46 |
| 2022 (9) | 0.48 | 16.71 | 1.47 | 54.74 | 4.29 | 18.51 | 8.91 | -79.26 | 5.76 | 279.91 | 357.30 | -7.96 | 302.39 | -10.99 |
| 2021 (8) | 0.41 | -35.98 | 0.95 | 61.02 | 3.62 | 42.52 | 42.96 | 0.26 | 1.52 | 235.14 | 388.22 | 165.74 | 339.74 | 220.48 |
| 2020 (7) | 0.64 | -3.53 | 0.59 | 31.11 | 2.54 | 101.59 | 42.85 | 0 | 0.45 | -87.07 | 146.09 | -0.82 | 106.01 | -4.15 |
| 2019 (6) | 0.66 | -13.79 | 0.45 | 50.0 | 1.26 | 51.81 | -2.10 | 0 | 3.50 | 0.0 | 147.30 | 17.51 | 110.60 | 20.48 |
| 2018 (5) | 0.77 | 57.52 | 0.3 | 400.0 | 0.83 | 0 | 41.03 | 0 | 3.50 | 0 | 125.35 | -46.92 | 91.80 | -51.13 |
| 2017 (4) | 0.49 | 0 | 0.06 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 236.16 | 0 | 187.85 | 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) | 0.44 | 0.71 | 9.08 | 1.8 | -2.7 | 22.45 | -1.82 | -107.79 | -189.66 | 3.69 | 0.0 | -97.23 | 298.39 | -3.93 | -30.67 | 194.38 | -3.53 | -44.46 |
| 24Q2 (19) | 0.43 | -10.9 | 3.95 | 1.85 | -25.7 | 25.85 | 23.37 | 562.04 | 1443.1 | 3.69 | -91.01 | -69.06 | 310.61 | 28.47 | -34.96 | 201.49 | 18.88 | -42.15 |
| 24Q1 (18) | 0.49 | 10.0 | 8.0 | 2.49 | 70.55 | 69.39 | 3.53 | 114.7 | -73.58 | 41.00 | -69.17 | 244.06 | 241.78 | -21.57 | -45.64 | 169.49 | -23.78 | -48.7 |
| 23Q4 (17) | 0.44 | 10.5 | -7.15 | 1.46 | -0.68 | -0.68 | -24.01 | -1282.76 | -377.57 | 133.00 | 0.0 | 638.89 | 308.26 | -28.37 | -13.73 | 222.38 | -36.46 | -26.46 |
| 23Q3 (16) | 0.40 | -4.02 | -18.63 | 1.47 | 0.0 | -10.37 | 2.03 | 216.67 | -75.57 | 133.00 | 1016.08 | 555.63 | 430.36 | -9.88 | 43.36 | 349.97 | 0.48 | 107.55 |
| 23Q2 (15) | 0.42 | -7.42 | -10.19 | 1.47 | 0.0 | 2.08 | -1.74 | -113.02 | -117.85 | 11.92 | 0.0 | -58.33 | 477.55 | 7.37 | 22.78 | 348.31 | 5.41 | 25.58 |
| 23Q1 (14) | 0.45 | -5.43 | 10.56 | 1.47 | 0.0 | 54.74 | 13.36 | 54.45 | 37.59 | 11.92 | -33.8 | -48.75 | 444.79 | 24.49 | 27.81 | 330.42 | 9.27 | 19.8 |
| 22Q4 (13) | 0.48 | -3.17 | 16.71 | 1.47 | -10.37 | 54.74 | 8.65 | 4.09 | -76.43 | 18.00 | -11.27 | 302.13 | 357.30 | 19.02 | -7.96 | 302.39 | 79.33 | -10.99 |
| 22Q3 (12) | 0.49 | 5.93 | 15.52 | 1.64 | 13.89 | 36.67 | 8.31 | -14.77 | -87.55 | 20.29 | -29.07 | 516.27 | 300.20 | -22.82 | -12.87 | 168.62 | -39.21 | -43.13 |
| 22Q2 (11) | 0.47 | 13.97 | 0 | 1.44 | 51.58 | 0 | 9.75 | 0.41 | 0 | 28.60 | 23.01 | 0 | 388.95 | 11.76 | 0 | 277.36 | 0.56 | 0 |
| 22Q1 (10) | 0.41 | -0.17 | 0 | 0.95 | 0.0 | 0 | 9.71 | -73.54 | 0 | 23.25 | 419.41 | 0 | 348.02 | -10.35 | 0 | 275.82 | -18.81 | 0 |
| 21Q4 (9) | 0.41 | -4.15 | 0 | 0.95 | -20.83 | 0 | 36.70 | -45.03 | 0 | 4.48 | 35.99 | 0 | 388.22 | 12.68 | 0 | 339.74 | 14.58 | 0 |
| 21Q3 (8) | 0.43 | 0 | 0 | 1.2 | 0 | 0 | 66.76 | 0 | 0 | 3.29 | 0 | 0 | 344.53 | 0 | 0 | 296.52 | 0 | 0 |
