- 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) | 0.08 | 404.52 | 0 | 0 | 4.69 | 46800.0 | 6209.03 | 0 | 0.00 | 0 | 1207.68 | -86.97 | 1198.28 | -86.79 |
| 2022 (9) | 0.02 | 50.49 | 0 | 0 | 0.01 | 0 | -1478.00 | 0 | 0.00 | 0 | 9265.77 | -21.92 | 9070.00 | -22.15 |
| 2021 (8) | 0.01 | 15.73 | 0 | 0 | 0 | 0 | -3057.62 | 0 | 0.00 | 0 | 11867.40 | -17.19 | 11651.30 | -17.61 |
| 2020 (7) | 0.01 | -64.54 | 0 | 0 | 0.01 | 0 | -4326.18 | 0 | 0.00 | 0 | 14330.50 | 165.75 | 14141.70 | 170.72 |
| 2019 (6) | 0.03 | -51.92 | 0 | 0 | 0 | 0 | -1543.77 | 0 | 0.00 | 0 | 5392.54 | 200.17 | 5223.77 | 194.71 |
| 2018 (5) | 0.05 | -45.74 | 0 | 0 | 0.01 | 0.0 | 0.00 | 0 | 0.00 | 0 | 1796.50 | 1011.63 | 1772.52 | 1264.0 |
| 2017 (4) | 0.10 | 0 | 0.01 | 0 | 0.01 | 0 | 0.00 | 0 | 0.00 | 0 | 161.61 | 0 | 129.95 | 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) | 0.03 | -62.02 | -88.64 | 0 | 0 | 0 | 1777.30 | -94.87 | 307.05 | 0.00 | 0 | 0 | 3507.30 | 190.42 | 864.95 | 3499.26 | 192.02 | 887.07 |
| 23Q4 (19) | 0.08 | -70.9 | 404.52 | 0 | 0 | 0 | 34661.20 | 45333.48 | 5570.17 | 0.00 | 0 | 0 | 1207.68 | 239.92 | -86.97 | 1198.28 | 240.1 | -86.79 |
| 23Q3 (18) | 0.27 | -0.33 | 2177.12 | 0 | 0 | 0 | 76.29 | 114.97 | 101.31 | 0.00 | 0 | 0 | 355.28 | 0.89 | -96.9 | 352.33 | 0.78 | -96.87 |
| 23Q2 (17) | 0.27 | 3.14 | 2109.84 | 0 | 0 | 0 | -509.76 | 40.62 | 52.4 | 0.00 | 0 | 0 | 352.15 | -3.11 | -96.47 | 349.59 | -1.39 | -96.44 |
| 23Q1 (16) | 0.26 | 1586.45 | 3530.56 | 0 | 0 | 0 | -858.40 | -35.47 | 65.16 | 0.00 | 0 | 0 | 363.47 | -96.08 | -98.13 | 354.51 | -96.09 | -98.14 |
| 22Q4 (15) | 0.02 | 31.36 | 0 | 0 | 0 | 0 | -633.64 | 89.12 | 0 | 0.00 | 0 | 0 | 9265.77 | -19.24 | 0 | 9070.00 | -19.35 | 0 |
| 22Q3 (14) | 0.01 | -3.28 | 0 | 0 | 0 | 0 | -5824.50 | -443.84 | 0 | 0.00 | 0 | 0 | 11472.70 | 14.85 | 0 | 11246.40 | 14.68 | 0 |
| 22Q2 (13) | 0.01 | 69.44 | 0 | 0 | 0 | 0 | -1071.00 | 56.53 | 0 | 0.00 | 0 | 0 | 9989.46 | -48.52 | 0 | 9807.18 | -48.48 | 0 |
| 22Q1 (12) | 0.01 | 0 | 0 | 0 | 0 | 0 | -2463.50 | 0 | 0 | 0.00 | 0 | 0 | 19403.20 | 0 | 0 | 19036.50 | 0 | 0 |
