- 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) | 0.23 | -26.69 | 0 | 0 | 10.55 | -17.71 | 125.97 | -76.64 | 0.00 | 0 | 466.18 | 41.4 | 290.99 | 39.45 |
| 2022 (9) | 0.31 | -24.67 | 0 | 0 | 12.82 | 31.22 | 539.16 | 78.36 | 0.00 | 0 | 329.69 | 42.65 | 208.67 | 86.58 |
| 2021 (8) | 0.41 | 25.59 | 0 | 0 | 9.77 | 36.64 | 302.28 | 78.4 | 0.00 | 0 | 231.12 | -25.68 | 111.84 | -43.29 |
| 2020 (7) | 0.33 | -6.94 | 0 | 0 | 7.15 | 0 | 169.44 | 0 | 0.00 | 0 | 310.96 | 5.45 | 197.21 | 12.13 |
| 2019 (6) | 0.35 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 294.89 | 0 | 175.88 | 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) | 0.49 | -8.06 | 69.31 | 5.1 | -0.97 | 0 | 20.94 | -92.24 | -88.16 | 11.85 | 22.13 | 0 | 287.42 | 14.9 | -21.58 | 155.48 | -11.88 | -37.21 |
| 24Q2 (19) | 0.53 | 58.91 | 26.99 | 5.15 | 0 | 0 | 269.89 | -4.3 | 127.43 | 9.71 | 0 | 0 | 250.14 | -16.87 | 3.06 | 176.44 | -5.3 | 2.6 |
| 24Q1 (18) | 0.33 | 47.08 | -19.13 | 0 | 0 | 0 | 282.01 | 544.01 | 72.98 | 0.00 | 0 | 0 | 300.91 | -35.45 | 22.15 | 186.32 | -35.97 | 12.61 |
| 23Q4 (17) | 0.23 | -21.21 | -26.69 | 0 | 0 | 0 | 43.79 | -75.23 | -80.02 | 0.00 | 0 | 0 | 466.18 | 27.19 | 41.4 | 290.99 | 17.52 | 39.45 |
| 23Q3 (16) | 0.29 | -31.04 | -15.79 | 0 | 0 | 0 | 176.82 | 49.0 | -84.34 | 0.00 | 0 | 0 | 366.53 | 51.02 | 28.53 | 247.60 | 43.98 | 45.92 |
| 23Q2 (15) | 0.42 | 1.21 | -9.68 | 0 | 0 | 0 | 118.67 | -27.21 | -81.62 | 0.00 | 0 | 0 | 242.71 | -1.48 | 16.72 | 171.97 | 3.93 | 69.36 |
| 23Q1 (14) | 0.41 | 33.32 | 5.72 | 0 | 0 | 0 | 163.03 | -25.61 | -63.49 | 0.00 | 0 | 0 | 246.35 | -25.28 | 0.55 | 165.46 | -20.71 | 43.77 |
| 22Q4 (13) | 0.31 | -9.5 | -24.67 | 0 | 0 | 0 | 219.15 | -80.59 | -34.97 | 0.00 | 0 | 0 | 329.69 | 15.62 | 42.65 | 208.67 | 22.98 | 86.58 |
| 22Q3 (12) | 0.34 | -26.03 | 0 | 0 | 0 | 0 | 1129.08 | 74.89 | 0 | 0.00 | 0 | 0 | 285.16 | 37.13 | 0 | 169.68 | 67.11 | 0 |
| 22Q2 (11) | 0.46 | 18.46 | 0 | 0 | 0 | 0 | 645.60 | 44.58 | 0 | 0.00 | 0 | 0 | 207.95 | -15.13 | 0 | 101.54 | -11.77 | 0 |
| 22Q1 (10) | 0.39 | -5.0 | 0 | 0 | 0 | 0 | 446.53 | 32.51 | 0 | 0.00 | 0 | 0 | 245.01 | 6.01 | 0 | 115.09 | 2.91 | 0 |
| 21Q4 (9) | 0.41 | 0 | 0 | 0 | 0 | 0 | 336.99 | 0 | 0 | 0.00 | 0 | 0 | 231.12 | 0 | 0 | 111.84 | 0 | 0 |
