- 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) | 0.57 | 3.97 | 0.35 | 34.62 | 12.44 | 9.89 | 127.61 | 129.85 | 0.00 | 0 | 171.95 | -4.2 | 128.28 | -5.06 |
| 2023 (9) | 0.55 | -19.46 | 0.26 | -75.24 | 11.32 | 5.5 | 55.52 | 58.9 | 0.02 | -91.01 | 179.49 | 21.99 | 135.11 | 45.4 |
| 2022 (8) | 0.68 | 8.79 | 1.05 | 50.0 | 10.73 | 68.71 | 34.94 | -18.23 | 0.24 | 0 | 147.13 | -4.94 | 92.92 | -19.46 |
| 2021 (7) | 0.62 | -3.89 | 0.7 | 75.0 | 6.36 | 13.37 | 42.73 | 74.76 | 0.00 | 0 | 154.78 | 5.17 | 115.37 | -0.29 |
| 2020 (6) | 0.65 | 0 | 0.4 | 0 | 5.61 | 0 | 24.45 | 0 | 0.00 | 0 | 147.17 | 0 | 115.70 | 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) | 0.57 | 3.01 | 3.97 | 0.35 | -22.22 | 34.62 | 201.40 | 224.11 | 112.58 | 0.00 | 0 | -100.0 | 171.95 | -1.7 | -4.2 | 128.28 | 1.31 | -5.06 |
| 24Q3 (19) | 0.55 | 3.24 | -6.53 | 0.45 | 125.0 | -28.57 | 62.14 | -55.57 | 19.02 | 0.00 | 0 | -100.0 | 174.92 | -2.74 | 5.3 | 126.62 | 12.49 | 2.94 |
| 24Q2 (18) | 0.53 | 0 | -15.25 | 0.2 | 0 | -80.0 | 139.87 | 0 | 198.55 | 0.00 | -100.0 | -100.0 | 179.85 | 0 | 14.23 | 112.56 | 0 | -4.8 |
| 24Q1 (17) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 0.08 | 0.0 | -81.67 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 23Q4 (16) | 0.55 | -7.39 | -19.46 | 0.26 | -58.73 | -75.24 | 94.74 | 81.46 | 209.41 | 0.08 | -47.92 | -81.67 | 179.49 | 8.05 | 21.99 | 135.11 | 9.85 | 45.4 |
| 23Q3 (15) | 0.59 | -6.4 | 0 | 0.63 | -37.0 | 0 | 52.21 | 11.44 | 0 | 0.16 | -1.71 | -84.53 | 166.11 | 5.51 | 0 | 123.00 | 4.03 | 0 |
| 23Q2 (14) | 0.63 | 0 | -11.71 | 1.0 | 0 | -20.63 | 46.85 | 0 | 12.27 | 0.16 | -64.19 | -84.26 | 157.44 | 0 | 6.41 | 118.24 | 0 | 15.63 |
| 23Q1 (13) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 0.45 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 22Q4 (12) | 0.68 | 0 | 0 | 1.05 | 0 | 0 | 30.62 | 0 | 0 | 0.45 | -56.06 | 0 | 147.13 | 0 | 0 | 92.92 | 0 | 0 |
| 22Q3 (11) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 1.03 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 22Q2 (10) | 0.71 | 0 | 0 | 1.26 | 0 | 0 | 41.73 | 0 | 0 | 1.03 | 0 | 0 | 147.96 | 0 | 0 | 102.26 | 0 | 0 |
