- 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) | 0.01 | 6.98 | 0 | 0 | 0.02 | -99.8 | -3204.74 | 0 | 0.00 | 0 | 14637.90 | 96.34 | 14626.50 | 96.19 |
| 2022 (9) | 0.01 | -40.55 | 0 | 0 | 10.16 | -66.98 | 3597.41 | -32.94 | 0.00 | 0 | 7455.57 | 45.99 | 7455.16 | 45.98 |
| 2021 (8) | 0.02 | 11.86 | 0 | 0 | 30.77 | -52.83 | 5364.42 | -41.84 | 0.00 | 0 | 5107.06 | -14.05 | 5107.02 | -14.05 |
| 2020 (7) | 0.02 | -13.0 | 0 | 0 | 65.23 | 8482.89 | 9223.78 | 0 | 0.00 | 0 | 5941.97 | -23.63 | 5941.82 | -23.51 |
| 2019 (6) | 0.02 | 0 | 0 | 0 | 0.76 | 0 | -533.23 | 0 | 0.00 | 0 | 7780.60 | 0 | 7768.37 | 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) | 0.02 | 16.31 | 264.44 | 0.15 | 0 | 0 | -874.98 | -533.03 | 0 | 0.00 | 0 | 0 | 6992.67 | -32.92 | -66.67 | 6990.92 | -32.92 | -66.66 |
| 24Q2 (19) | 0.01 | -1.4 | -24.19 | 0 | 0 | 0 | -138.22 | 83.46 | 99.99 | 0.00 | 0 | 0 | 10424.10 | -1.16 | 110.51 | 10422.40 | -1.1 | 110.57 |
| 24Q1 (18) | 0.01 | 3.62 | 21.19 | 0 | 0 | 0 | -835.53 | -446.48 | 75.27 | 0.00 | 0 | 0 | 10546.30 | -27.95 | 30.32 | 10538.30 | -27.95 | 30.22 |
| 23Q4 (17) | 0.01 | 206.67 | 6.98 | 0 | 0 | 0 | 241.15 | 0 | 100.37 | 0.00 | 0 | 0 | 14637.90 | -30.22 | 96.34 | 14626.50 | -30.25 | 96.19 |
| 23Q3 (16) | 0.00 | -75.81 | -82.07 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 | 0.00 | 0 | 0 | 20977.90 | 323.64 | 450.01 | 20970.20 | 323.67 | 449.85 |
| 23Q2 (15) | 0.02 | 57.63 | -36.73 | 0 | 0 | 0 | -1437990.00 | -42456.67 | -5404.52 | 0.00 | 0 | 0 | 4951.88 | -38.81 | 53.55 | 4949.61 | -38.84 | 53.48 |
| 23Q1 (14) | 0.01 | -8.53 | -65.09 | 0 | 0 | 0 | -3379.00 | 94.87 | -113.98 | 0.00 | 0 | 0 | 8092.66 | 8.55 | 166.85 | 8092.52 | 8.55 | 166.84 |
| 22Q4 (13) | 0.01 | -48.61 | -40.55 | 0 | 0 | 0 | -65832.60 | -218.21 | -681.87 | 0.00 | 0 | 0 | 7455.57 | 95.47 | 45.99 | 7455.16 | 95.48 | 45.98 |
| 22Q3 (12) | 0.03 | -14.63 | 0 | 0 | 0 | 0 | 55692.70 | 313.19 | 0 | 0.00 | 0 | 0 | 3814.09 | 18.27 | 0 | 3813.79 | 18.26 | 0 |
| 22Q2 (11) | 0.03 | -13.02 | 0 | 0 | 0 | 0 | -26123.80 | -208.08 | 0 | 0.00 | 0 | 0 | 3224.96 | 6.34 | 0 | 3224.95 | 6.34 | 0 |
| 22Q1 (10) | 0.03 | 55.76 | 0 | 0 | 0 | 0 | 24170.00 | 113.63 | 0 | 0.00 | 0 | 0 | 3032.69 | -40.62 | 0 | 3032.68 | -40.62 | 0 |
| 21Q4 (9) | 0.02 | 0 | 0 | 0 | 0 | 0 | 11313.90 | 0 | 0 | 0.00 | 0 | 0 | 5107.06 | 0 | 0 | 5107.02 | 0 | 0 |
