- 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) | 0.22 | -38.97 | 0 | 0 | 20.21 | -45.69 | -34.78 | 0 | 0.00 | 0 | 451.75 | 65.53 | 319.15 | 101.89 |
| 2023 (9) | 0.37 | -20.81 | 0 | 0 | 37.21 | 12.25 | 62.12 | 92.5 | 0.00 | 0 | 272.91 | 29.71 | 158.08 | 70.99 |
| 2022 (8) | 0.46 | -32.28 | 0.91 | -75.8 | 33.15 | 3.17 | 32.27 | 85.14 | 0.00 | 0 | 210.40 | 48.28 | 92.45 | 47.26 |
| 2021 (7) | 0.69 | -22.97 | 3.76 | 24.09 | 32.13 | 98.7 | 17.43 | 0 | 0.00 | 0 | 141.89 | 31.68 | 62.78 | 20.68 |
| 2020 (6) | 0.89 | 19.27 | 3.03 | 40.28 | 16.17 | -1.94 | -12.12 | 0 | 0.00 | 0 | 107.75 | -17.14 | 52.02 | -30.58 |
| 2019 (5) | 0.75 | -13.75 | 2.16 | -37.75 | 16.49 | 0 | 1.58 | 0 | 0.00 | 0 | 130.04 | 16.68 | 74.93 | 0.6 |
| 2018 (4) | 0.87 | 0 | 3.47 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 111.45 | 0 | 74.48 | 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) | 0.22 | 2.51 | -38.97 | 0 | 0 | 0 | -47.52 | 45.69 | -243.22 | 0.00 | 0 | 0 | 451.75 | -3.68 | 65.53 | 319.15 | -3.4 | 101.89 |
| 24Q3 (19) | 0.22 | -20.92 | -54.87 | 0 | 0 | -100.0 | -87.49 | -45.43 | -170.73 | 0.00 | 0 | -100.0 | 469.01 | 28.62 | 118.22 | 330.39 | 23.31 | 201.04 |
| 24Q2 (18) | 0.28 | -18.49 | -47.77 | 0 | 0 | -100.0 | -60.16 | -238.43 | -206.36 | 0.00 | 0 | -100.0 | 364.66 | 23.57 | 86.43 | 267.94 | 55.17 | 229.73 |
| 24Q1 (17) | 0.34 | -7.64 | -27.45 | 0 | 0 | -100.0 | 43.46 | 30.98 | 84.31 | 0.00 | 0 | 0 | 295.11 | 8.13 | 38.4 | 172.68 | 9.24 | 106.7 |
| 23Q4 (16) | 0.37 | -24.19 | -20.81 | 0 | -100.0 | -100.0 | 33.18 | -73.18 | 88.63 | 0.00 | -100.0 | 0 | 272.91 | 26.98 | 29.71 | 158.08 | 44.04 | 70.99 |
| 23Q3 (15) | 0.48 | -8.49 | -2.16 | 0.92 | -8.0 | -36.99 | 123.70 | 118.71 | 627.65 | 0.41 | -66.99 | 73.47 | 214.93 | 9.88 | 7.94 | 109.75 | 35.06 | 58.64 |
| 23Q2 (14) | 0.53 | 13.22 | -10.92 | 1.0 | 85.19 | -59.02 | 56.56 | 139.86 | 19.07 | 1.24 | 0 | 3238.18 | 195.60 | -8.27 | 19.44 | 81.26 | -2.73 | 31.51 |
| 23Q1 (13) | 0.47 | 0.82 | 0 | 0.54 | -40.66 | 0 | 23.58 | 34.05 | 0 | 0.00 | 0 | 0 | 213.23 | 1.35 | 0 | 83.54 | -9.64 | 0 |
| 22Q4 (12) | 0.46 | -6.33 | 0 | 0.91 | -37.67 | 0 | 17.59 | 3.47 | 0 | 0.00 | -100.0 | 0 | 210.40 | 5.66 | 0 | 92.45 | 33.64 | 0 |
| 22Q3 (11) | 0.50 | -16.69 | 0 | 1.46 | -40.16 | 0 | 17.00 | -64.21 | 0 | 0.24 | 535.29 | 0 | 199.12 | 21.59 | 0 | 69.18 | 11.96 | 0 |
| 22Q2 (10) | 0.59 | 0 | 0 | 2.44 | 0 | 0 | 47.50 | 0 | 0 | 0.04 | 0 | 0 | 163.77 | 0 | 0 | 61.79 | 0 | 0 |
