- 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) | 0.20 | -27.6 | 2.25 | -5.06 | 10.42 | -26.2 | 49.86 | -31.84 | 1.22 | 8.76 | 467.50 | 76.09 | 398.81 | 85.29 |
| 2022 (9) | 0.27 | -9.37 | 2.37 | -15.66 | 14.12 | 8.87 | 73.15 | -31.58 | 1.12 | -20.71 | 265.49 | 8.43 | 215.23 | 13.9 |
| 2021 (8) | 0.30 | 120.04 | 2.81 | 1024.0 | 12.97 | 8.99 | 106.91 | -82.99 | 1.42 | 2862.02 | 244.86 | -53.47 | 188.97 | -60.65 |
| 2020 (7) | 0.14 | -8.75 | 0.25 | 66.67 | 11.9 | 8.48 | 628.44 | -14.07 | 0.05 | -31.38 | 526.27 | 5.05 | 480.20 | 6.35 |
| 2019 (6) | 0.15 | 0 | 0.15 | 0 | 10.97 | 0 | 731.32 | 0 | 0.07 | 0 | 500.99 | 0 | 451.54 | 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) | 0.18 | -19.89 | -13.66 | 2.16 | -1.37 | -5.26 | 35.85 | -13.18 | -48.07 | 6.41 | 10.88 | 83.04 | 539.64 | 44.75 | 31.35 | 468.39 | 40.09 | 41.77 |
| 24Q2 (19) | 0.23 | -9.31 | -20.89 | 2.19 | -1.35 | -5.19 | 41.29 | -2.46 | 7.05 | 5.78 | -1.42 | -15.96 | 372.81 | 24.57 | 54.37 | 334.36 | 30.07 | 69.72 |
| 24Q1 (18) | 0.25 | 26.91 | -18.06 | 2.22 | -1.33 | -5.13 | 42.33 | 30.53 | -29.47 | 5.86 | -28.79 | 41.93 | 299.27 | -35.99 | 36.14 | 257.06 | -35.54 | 43.61 |
| 23Q4 (17) | 0.20 | -6.36 | -27.6 | 2.25 | -1.32 | -5.06 | 32.43 | -53.03 | 169.18 | 8.23 | 135.16 | 316.93 | 467.50 | 13.79 | 76.09 | 398.81 | 20.71 | 85.29 |
| 23Q3 (16) | 0.21 | -26.59 | -18.19 | 2.28 | -1.3 | -5.0 | 69.04 | 79.0 | -52.82 | 3.50 | -49.09 | 77.29 | 410.85 | 70.12 | 37.65 | 330.39 | 67.7 | 37.51 |
| 23Q2 (15) | 0.29 | -6.07 | -6.23 | 2.31 | -1.28 | -15.69 | 38.57 | -35.74 | -60.39 | 6.88 | 66.48 | 276.68 | 241.51 | 9.87 | 0.57 | 197.01 | 10.06 | 2.72 |
| 23Q1 (14) | 0.31 | 12.13 | 0 | 2.34 | -1.27 | 0 | 60.02 | 228.03 | 0 | 4.13 | 109.19 | 69.5 | 219.82 | -17.2 | 0 | 179.00 | -16.83 | 0 |
| 22Q4 (13) | 0.27 | 5.82 | -9.37 | 2.37 | -1.25 | -15.66 | -46.88 | -132.03 | -147.81 | 1.97 | 0.0 | -18.97 | 265.49 | -11.05 | 8.43 | 215.23 | -10.42 | 13.9 |
| 22Q3 (12) | 0.26 | -15.86 | 0 | 2.4 | -12.41 | 0 | 146.34 | 50.29 | 0 | 1.97 | 8.16 | -43.08 | 298.48 | 24.3 | 0 | 240.27 | 25.27 | 0 |
| 22Q2 (11) | 0.31 | 0 | 25.93 | 2.74 | 0 | -4.86 | 97.37 | 0 | -21.05 | 1.83 | -25.09 | -47.38 | 240.13 | 0 | -37.64 | 191.80 | 0 | -41.7 |
| 22Q1 (10) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 2.44 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 21Q4 (9) | 0.30 | 0 | 0 | 2.81 | 0 | 0 | 98.05 | 0 | 0 | 2.44 | -29.75 | 0 | 244.86 | 0 | 0 | 188.97 | 0 | 0 |
| 21Q3 (8) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 3.47 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 21Q2 (7) | 0.24 | 0 | 0 | 2.88 | 0 | 0 | 123.33 | 0 | 0 | 3.47 | 0 | 0 | 385.10 | 0 | 0 | 329.00 | 0 | 0 |
