- 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) | 0.36 | -32.82 | 0 | 0 | 9.68 | -1.33 | 158.94 | 227.58 | 0.00 | 0 | 283.51 | 51.74 | 231.40 | 60.54 |
| 2022 (9) | 0.53 | -20.7 | 0 | 0 | 9.81 | 5.03 | 48.52 | 105.85 | 0.00 | 0 | 186.84 | 28.17 | 144.14 | 94.49 |
| 2021 (8) | 0.67 | -2.93 | 0.7 | 133.33 | 9.34 | 135.86 | 23.57 | 0 | 0.00 | 0 | 145.78 | 3.05 | 74.11 | -29.0 |
| 2020 (7) | 0.69 | 9.37 | 0.3 | -75.0 | 3.96 | -23.55 | -4.37 | 0 | 0.00 | 0 | 141.47 | -17.18 | 104.38 | -20.42 |
| 2019 (6) | 0.63 | 71.13 | 1.2 | 300.0 | 5.18 | -35.09 | 12.33 | -62.22 | 0.00 | 0 | 170.82 | -40.66 | 131.17 | -44.91 |
| 2018 (5) | 0.37 | -27.87 | 0.3 | -70.0 | 7.98 | 58.96 | 32.64 | 819.44 | 0.42 | 0 | 287.86 | 53.68 | 238.10 | 102.31 |
| 2017 (4) | 0.51 | 8.15 | 1.0 | 42.86 | 5.02 | -36.78 | 3.55 | 0 | 0.00 | 0 | 187.31 | -5.86 | 117.69 | -18.52 |
| 2016 (3) | 0.47 | 0 | 0.7 | 0 | 7.94 | 0 | -7.87 | 0 | 0.00 | 0 | 198.98 | 0 | 144.44 | 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) | 0.32 | -42.07 | -22.47 | 0 | 0 | 0 | 790.80 | 1494.35 | 340.75 | 0.00 | 0 | 0 | 302.42 | 72.88 | 25.58 | 238.16 | 187.98 | 28.15 |
| 24Q2 (19) | 0.56 | 35.25 | 0.59 | 0 | -100.0 | 0 | 49.60 | 54.61 | -56.2 | 0.00 | 0 | 0 | 174.93 | -27.13 | -1.62 | 82.70 | -59.06 | -40.47 |
| 24Q1 (18) | 0.41 | 16.0 | -24.12 | 1.5 | 0 | 0 | 32.08 | -87.18 | -75.37 | 0.00 | 0 | 0 | 240.07 | -15.32 | 31.37 | 201.99 | -12.71 | 46.58 |
| 23Q4 (17) | 0.36 | -14.7 | -32.82 | 0 | 0 | 0 | 250.26 | 39.48 | 0.66 | 0.00 | 0 | 0 | 283.51 | 17.73 | 51.74 | 231.40 | 24.51 | 60.54 |
| 23Q3 (16) | 0.42 | -24.83 | -35.68 | 0 | 0 | -100.0 | 179.42 | 58.44 | 437.19 | 0.00 | 0 | 0 | 240.81 | 35.43 | 59.38 | 185.85 | 33.79 | 215.11 |
| 23Q2 (15) | 0.56 | 2.02 | -17.92 | 0 | 0 | -100.0 | 113.24 | -13.07 | 699.15 | 0.00 | 0 | 0 | 177.81 | -2.7 | 9.4 | 138.91 | 0.81 | 103.47 |
| 23Q1 (14) | 0.55 | 2.71 | 0 | 0 | 0 | 0 | 130.26 | -47.61 | 0 | 0.00 | 0 | 0 | 182.75 | -2.19 | 0 | 137.80 | -4.4 | 0 |
| 22Q4 (13) | 0.53 | -18.33 | -20.7 | 0 | -100.0 | -100.0 | 248.62 | 644.37 | 47009.43 | 0.00 | 0 | 0 | 186.84 | 23.66 | 28.17 | 144.14 | 144.39 | 94.49 |
| 22Q3 (12) | 0.65 | -4.09 | -3.7 | 0.3 | -50.0 | -80.0 | 33.40 | 135.71 | -49.76 | 0.00 | 0 | 0 | 151.09 | -7.04 | 5.24 | 58.98 | -13.61 | -46.73 |
| 22Q2 (11) | 0.68 | 0 | 0 | 0.6 | 0 | 0 | 14.17 | 0 | 0 | 0.00 | 0 | 0 | 162.53 | 0 | 0 | 68.27 | 0 | 0 |
