- 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) | 0.40 | 21.93 | 0.4 | 0 | 10.12 | 74.78 | 23.32 | -97.57 | 0.14 | 0 | 104.56 | -34.74 | 101.96 | -34.55 |
| 2023 (9) | 0.33 | -40.11 | 0 | 0 | 5.79 | -10.79 | 958.45 | 362.62 | 0.00 | 0 | 160.21 | 122.48 | 155.78 | 122.29 |
| 2022 (8) | 0.55 | -6.62 | 0.17 | -55.26 | 6.49 | 8.71 | 207.18 | -19.03 | 0.22 | -35.74 | 72.01 | -57.74 | 70.08 | -58.04 |
| 2021 (7) | 0.59 | 29.48 | 0.38 | 0 | 5.97 | 6.04 | 255.86 | -71.43 | 0.34 | 0 | 170.41 | 9.61 | 167.03 | 8.89 |
| 2020 (6) | 0.45 | -1.11 | 0 | 0 | 5.63 | 59.04 | 895.60 | 194.07 | 0.00 | 0 | 155.47 | -10.04 | 153.39 | -10.01 |
| 2019 (5) | 0.46 | 3.78 | 0.01 | 0 | 3.54 | 27.8 | 304.55 | 150.68 | 0.00 | 0 | 172.82 | -11.01 | 170.45 | -4.43 |
| 2018 (4) | 0.44 | -11.84 | 0 | 0 | 2.77 | 10.8 | 121.49 | -51.67 | 0.00 | 0 | 194.21 | 6.87 | 178.36 | 7.3 |
| 2017 (3) | 0.50 | -1.12 | 0.18 | 0 | 2.5 | 0 | 251.39 | 0 | 0.28 | 0 | 181.72 | 37.8 | 166.22 | 32.26 |
| 2016 (2) | 0.51 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 131.87 | 0 | 125.68 | 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) | 0.40 | 0.25 | 21.93 | 0.4 | -38.46 | 0 | -2.72 | -108.3 | 98.96 | 0.23 | 0.0 | 0 | 104.56 | -6.73 | -34.74 | 101.96 | -7.56 | -34.55 |
| 24Q3 (19) | 0.40 | -20.85 | 15.65 | 0.65 | 0 | 1200.0 | 32.78 | -92.97 | -94.83 | 0.23 | 0 | 0 | 112.11 | 0.44 | -25.68 | 110.30 | 5.01 | -26.1 |
| 24Q2 (18) | 0.51 | 18.1 | 39.22 | 0 | 0 | 0 | 466.25 | -69.86 | -55.19 | 0.00 | 0 | 0 | 111.62 | -7.72 | -22.17 | 105.04 | -12.03 | -25.77 |
| 24Q1 (17) | 0.43 | 30.12 | 9.13 | 0 | 0 | 0 | 1547.00 | 690.77 | 0.58 | 0.00 | 0 | 0 | 120.96 | -24.5 | -25.09 | 119.40 | -23.35 | -25.38 |
| 23Q4 (16) | 0.33 | -4.92 | -40.11 | 0 | -100.0 | -100.0 | -261.86 | -141.29 | -279.65 | 0.00 | 0 | -100.0 | 160.21 | 6.2 | 122.48 | 155.78 | 4.38 | 122.29 |
| 23Q3 (15) | 0.35 | -4.71 | 0 | 0.05 | 0 | 0 | 634.15 | -39.05 | 0 | 0.00 | 0 | -100.0 | 150.85 | 5.18 | 0 | 149.25 | 5.48 | 0 |
| 23Q2 (14) | 0.36 | -7.43 | -35.67 | 0 | 0 | -100.0 | 1040.47 | -32.35 | 312.79 | 0.00 | 0 | -100.0 | 143.42 | -11.18 | 92.28 | 141.50 | -11.57 | 91.5 |
| 23Q1 (13) | 0.39 | -28.59 | 0 | 0 | -100.0 | 0 | 1538.04 | 955.19 | 0 | 0.00 | -100.0 | -100.0 | 161.48 | 124.25 | 0 | 160.02 | 128.34 | 0 |
| 22Q4 (12) | 0.55 | 0 | -6.62 | 0.17 | 0 | -55.26 | 145.76 | 0 | -46.39 | 0.73 | 122.46 | 17.17 | 72.01 | 0 | -57.74 | 70.08 | 0 | -58.04 |
| 22Q3 (11) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 0.33 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 22Q2 (10) | 0.56 | 0 | 0 | 0.18 | 0 | 0 | 252.06 | 0 | 0 | 0.33 | -47.33 | 0 | 74.59 | 0 | 0 | 73.89 | 0 | 0 |
| 22Q1 (9) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 0.62 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 21Q4 (8) | 0.59 | 0 | 0 | 0.38 | 0 | 0 | 271.88 | 0 | 0 | 0.62 | 0 | 0 | 170.41 | 0 | 0 | 167.03 | 0 | 0 |
