- 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) | 0.03 | -33.85 | 0 | 0 | 0.07 | 0.0 | -1215.74 | 0 | 0.00 | 0 | 3370.71 | 63.09 | 3283.19 | 64.45 |
| 2022 (9) | 0.04 | 19.1 | 0 | 0 | 0.07 | 0.0 | -1270.12 | 0 | 0.00 | 0 | 2066.77 | -23.91 | 1996.49 | -25.21 |
| 2021 (8) | 0.04 | -18.22 | 0 | 0 | 0.07 | 0.0 | -422.37 | 0 | 0.00 | 0 | 2716.14 | 11.63 | 2669.39 | 11.57 |
| 2020 (7) | 0.05 | 38.44 | 0 | 0 | 0.07 | 16.67 | -368.94 | 0 | 0.00 | 0 | 2433.12 | -32.46 | 2392.47 | -32.6 |
| 2019 (6) | 0.03 | -64.61 | 0 | 0 | 0.06 | 20.0 | -258.12 | 0 | 0.00 | 0 | 3602.71 | 29.02 | 3549.90 | 29.83 |
| 2018 (5) | 0.09 | -41.7 | 0.35 | 0.0 | 0.05 | 0.0 | -178.29 | 0 | 0.00 | 0 | 2792.39 | 240.34 | 2734.22 | 244.99 |
| 2017 (4) | 0.16 | 1.83 | 0.35 | 0.0 | 0.05 | -16.67 | -118.01 | 0 | 0.00 | 0 | 820.47 | -24.44 | 792.56 | -24.53 |
| 2016 (3) | 0.16 | 0 | 0.35 | 0 | 0.06 | 0 | -61.54 | 0 | 0.00 | 0 | 1085.85 | 0 | 1050.23 | 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q1 (20) | 0.04 | 33.67 | 3.93 | 0 | 0 | 0 | -619.17 | 45.32 | 52.71 | 0.00 | 0 | 0 | 2510.92 | -25.51 | 4.02 | 2436.73 | -25.78 | 5.09 |
| 23Q4 (19) | 0.03 | 2.41 | -33.85 | 0 | 0 | 0 | -1132.25 | -60.68 | -21.51 | 0.00 | 0 | 0 | 3370.71 | -6.71 | 63.09 | 3283.19 | -6.92 | 64.45 |
| 23Q3 (18) | 0.03 | -38.3 | -69.51 | 0 | 0 | 0 | -704.67 | 62.03 | 67.58 | 0.00 | 0 | 0 | 3613.31 | 83.26 | 289.92 | 3527.19 | 82.91 | 289.97 |
| 23Q2 (17) | 0.05 | 23.04 | -43.85 | 0 | 0 | 0 | -1855.71 | -41.74 | -38.51 | 0.00 | 0 | 0 | 1971.73 | -18.31 | 79.99 | 1928.35 | -16.84 | 79.13 |
| 23Q1 (16) | 0.04 | -14.92 | 40.44 | 0 | 0 | 0 | -1309.26 | -40.51 | -126.98 | 0.00 | 0 | 0 | 2413.81 | 16.79 | -38.09 | 2318.73 | 16.14 | -39.48 |
| 22Q4 (15) | 0.04 | -52.79 | 19.1 | 0 | 0 | 0 | -931.82 | 57.13 | -50.33 | 0.00 | 0 | 0 | 2066.77 | 123.03 | -23.91 | 1996.49 | 120.73 | -25.21 |
| 22Q3 (14) | 0.10 | 13.62 | 122.2 | 0 | 0 | 0 | -2173.71 | -62.24 | -394.35 | 0.00 | 0 | 0 | 926.69 | -15.41 | -62.87 | 904.48 | -15.98 | -62.92 |
| 22Q2 (13) | 0.08 | 207.72 | 0 | 0 | 0 | 0 | -1339.81 | -132.27 | 0 | 0.00 | 0 | 0 | 1095.46 | -71.9 | 0 | 1076.49 | -71.9 | 0 |
| 22Q1 (12) | 0.03 | -27.85 | 0 | 0 | 0 | 0 | -576.83 | 6.94 | 0 | 0.00 | 0 | 0 | 3898.63 | 43.54 | 0 | 3831.10 | 43.52 | 0 |
| 21Q4 (11) | 0.04 | -11.92 | 0 | 0 | 0 | 0 | -619.87 | -40.97 | 0 | 0.00 | 0 | 0 | 2716.14 | 8.82 | 0 | 2669.39 | 9.44 | 0 |
| 21Q3 (10) | 0.04 | 0 | 0 | 0 | 0 | 0 | -439.71 | 0 | 0 | 0.00 | 0 | 0 | 2496.02 | 0 | 0 | 2439.23 | 0 | 0 |
