- 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) | 0.57 | -4.04 | 0 | 0 | 20.05 | 31.73 | 1698.68 | 113.22 | 0.00 | 0 | 159.82 | 8.75 | 97.42 | 3.01 |
| 2023 (9) | 0.60 | 4.93 | 0 | 0 | 15.22 | 43.18 | 796.69 | 67.02 | 0.00 | 0 | 146.96 | -3.04 | 94.57 | 18.49 |
| 2022 (8) | 0.57 | 16.99 | 0 | 0 | 10.63 | 16.68 | 476.99 | 112.43 | 0.00 | 0 | 151.57 | -23.99 | 79.81 | -46.57 |
| 2021 (7) | 0.49 | -29.19 | 0 | 0 | 9.11 | 8.07 | 224.54 | -86.1 | 0.00 | 0 | 199.41 | 42.13 | 149.38 | 194.34 |
| 2020 (6) | 0.69 | 5.04 | 0 | 0 | 8.43 | 9.2 | 1615.15 | 119.46 | 0.00 | 0 | 140.30 | -4.05 | 50.75 | -48.29 |
| 2019 (5) | 0.66 | 2.76 | 0 | 0 | 7.72 | 13.53 | 735.98 | 0 | 0.00 | 0 | 146.22 | 0.97 | 98.15 | 61.7 |
| 2018 (4) | 0.64 | 0 | 0 | 0 | 6.8 | 0 | 0.00 | 0 | 0.00 | 0 | 144.82 | 0 | 60.70 | 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) | 0.57 | 3.26 | -4.04 | 0 | 0 | 0 | 2435.88 | 16.37 | 165.66 | 0.00 | 0 | 0 | 159.82 | -1.66 | 8.75 | 97.42 | -0.14 | 3.01 |
| 24Q3 (19) | 0.56 | -1.68 | -10.02 | 0 | 0 | 0 | 2093.18 | 47.43 | 95.35 | 0.00 | 0 | 0 | 162.52 | 1.37 | 14.23 | 97.56 | -9.5 | 65.69 |
| 24Q2 (18) | 0.57 | 0.87 | -11.71 | 0 | 0 | 0 | 1419.81 | 27.58 | 79.6 | 0.00 | 0 | 0 | 160.33 | 1.71 | 17.68 | 107.80 | 13.4 | 64.43 |
| 24Q1 (17) | 0.56 | -6.3 | 4.63 | 0 | 0 | 0 | 1112.92 | 21.38 | 172.17 | 0.00 | 0 | 0 | 157.63 | 7.26 | -3.57 | 95.06 | 0.52 | 19.0 |
| 23Q4 (16) | 0.60 | -3.17 | 4.93 | 0 | 0 | 0 | 916.92 | -14.43 | 107.76 | 0.00 | 0 | 0 | 146.96 | 3.29 | -3.04 | 94.57 | 60.61 | 18.49 |
| 23Q3 (15) | 0.62 | -3.53 | 9.4 | 0 | 0 | 0 | 1071.52 | 35.55 | 39.82 | 0.00 | 0 | 0 | 142.28 | 4.43 | -9.58 | 58.88 | -10.19 | -22.49 |
| 23Q2 (14) | 0.64 | 19.54 | 8.67 | 0 | 0 | 0 | 790.52 | 93.32 | 119.18 | 0.00 | 0 | 0 | 136.24 | -16.65 | -17.05 | 65.56 | -17.93 | -40.9 |
| 23Q1 (13) | 0.54 | -6.03 | 0 | 0 | 0 | 0 | 408.91 | -7.35 | 0 | 0.00 | 0 | 0 | 163.46 | 7.84 | 0 | 79.88 | 0.09 | 0 |
| 22Q4 (12) | 0.57 | 0.96 | 0 | 0 | 0 | 0 | 441.33 | -42.41 | 0 | 0.00 | 0 | 0 | 151.57 | -3.67 | 0 | 79.81 | 5.07 | 0 |
| 22Q3 (11) | 0.56 | -4.17 | 0 | 0 | 0 | 0 | 766.37 | 112.49 | 0 | 0.00 | 0 | 0 | 157.35 | -4.2 | 0 | 75.96 | -31.52 | 0 |
| 22Q2 (10) | 0.59 | 0 | 0 | 0 | 0 | 0 | 360.67 | 0 | 0 | 0.00 | 0 | 0 | 164.24 | 0 | 0 | 110.93 | 0 | 0 |
