- 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) | 0.25 | -34.98 | 5.08 | 43.5 | 19.93 | 9.81 | 44.83 | 27.5 | 1.28 | 63.21 | 494.37 | 89.7 | 285.54 | 130.13 |
| 2022 (9) | 0.38 | -26.95 | 3.54 | -53.54 | 18.15 | 9.6 | 35.16 | 310.75 | 0.78 | -45.91 | 260.61 | 55.94 | 124.08 | 68.11 |
| 2021 (8) | 0.52 | -35.47 | 7.62 | -46.07 | 16.56 | 65.77 | 8.56 | -4.25 | 1.45 | -94.92 | 167.12 | 71.83 | 73.81 | 86.62 |
| 2020 (7) | 0.80 | 9.48 | 14.13 | 117.72 | 9.99 | 0 | 8.94 | 0 | 28.44 | 0 | 97.26 | -22.55 | 39.55 | -2.42 |
| 2019 (6) | 0.73 | 0 | 6.49 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 125.58 | 0 | 40.53 | 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) | 0.19 | -17.26 | -44.66 | 2.05 | -8.89 | -52.98 | 94.67 | 7.8 | 66.09 | 2.24 | 2.26 | -36.68 | 545.76 | 25.51 | 79.26 | 273.99 | 17.26 | 150.84 |
| 24Q2 (19) | 0.22 | -0.27 | -32.58 | 2.25 | -10.36 | -36.26 | 87.82 | 28.07 | 289.45 | 2.19 | -19.26 | -71.93 | 434.83 | -2.35 | 42.27 | 233.67 | -4.7 | 106.81 |
| 24Q1 (18) | 0.22 | -8.6 | -32.54 | 2.51 | -50.59 | -29.1 | 68.57 | 22.4 | 98.98 | 2.71 | 2.48 | -56.79 | 445.31 | -9.92 | 41.91 | 245.20 | -14.13 | 94.8 |
| 23Q4 (17) | 0.25 | -26.64 | -34.98 | 5.08 | 16.51 | 43.5 | 56.02 | -1.72 | 0.45 | 2.65 | -25.17 | 26.02 | 494.37 | 62.38 | 89.7 | 285.54 | 161.41 | 130.13 |
| 23Q3 (16) | 0.33 | 0.81 | -33.07 | 4.36 | 23.51 | -40.68 | 57.00 | 152.77 | -5.83 | 3.54 | -54.66 | 103.65 | 304.45 | -0.39 | 74.49 | 109.23 | -3.33 | 41.69 |
| 23Q2 (15) | 0.33 | -0.21 | -34.48 | 3.53 | -0.28 | -52.04 | 22.55 | -34.56 | 79.25 | 7.81 | 24.27 | 61.62 | 305.64 | -2.6 | 82.97 | 112.99 | -10.23 | 52.67 |
| 23Q1 (14) | 0.33 | -11.9 | 0 | 3.54 | 0.0 | 0 | 34.46 | -38.21 | 0 | 6.28 | 198.9 | 108.58 | 313.80 | 20.41 | 0 | 125.87 | 1.44 | 0 |
| 22Q4 (13) | 0.38 | -24.49 | -26.95 | 3.54 | -51.84 | -53.54 | 55.77 | -7.86 | 260.27 | 2.10 | 20.93 | -30.22 | 260.61 | 49.36 | 55.94 | 124.08 | 60.95 | 68.11 |
| 22Q3 (12) | 0.50 | -1.3 | 0 | 7.35 | -0.14 | 0 | 60.53 | 381.16 | 0 | 1.74 | -64.02 | -37.54 | 174.48 | 4.45 | 0 | 77.09 | 4.16 | 0 |
| 22Q2 (11) | 0.51 | 0 | -19.43 | 7.36 | 0 | -25.43 | 12.58 | 0 | 112.86 | 4.83 | 60.38 | 73.58 | 167.04 | 0 | 27.85 | 74.01 | 0 | 30.9 |
| 22Q1 (10) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 3.01 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 21Q4 (9) | 0.52 | 0 | 0 | 7.62 | 0 | 0 | 15.48 | 0 | 0 | 3.01 | 8.24 | 0 | 167.12 | 0 | 0 | 73.81 | 0 | 0 |
| 21Q3 (8) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 2.78 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 21Q2 (7) | 0.63 | 0 | 0 | 9.87 | 0 | 0 | 5.91 | 0 | 0 | 2.78 | 0 | 0 | 130.65 | 0 | 0 | 56.54 | 0 | 0 |
