- 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) | 0.43 | 13.99 | 6.98 | 32.95 | 9.05 | -26.24 | -2.49 | 0 | 2.13 | 0.0 | 177.97 | 8.85 | 150.30 | 10.26 |
| 2022 (9) | 0.38 | -16.18 | 5.25 | -1.87 | 12.27 | -5.03 | 24.65 | -31.68 | 2.13 | 85.92 | 163.50 | 36.22 | 136.32 | 29.19 |
| 2021 (8) | 0.45 | -10.07 | 5.35 | -18.69 | 12.92 | 26.42 | 36.08 | 132.32 | 1.15 | -48.11 | 120.03 | 28.17 | 105.52 | 41.35 |
| 2020 (7) | 0.50 | -1.92 | 6.58 | 9.48 | 10.22 | 38.86 | 15.53 | 521.2 | 2.21 | -93.69 | 93.65 | 13.53 | 74.65 | 20.4 |
| 2019 (6) | 0.51 | 0.63 | 6.01 | -14.51 | 7.36 | 0 | 2.50 | 0 | 35.00 | 0 | 82.49 | -29.02 | 62.00 | -32.91 |
| 2018 (5) | 0.51 | 0 | 7.03 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 116.22 | 0 | 92.42 | 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) | 0.40 | -7.2 | -3.85 | 6.62 | -5.16 | 17.58 | 7.36 | -57.03 | 136.4 | 48.00 | 149.91 | 74.3 | 203.88 | 14.56 | 38.56 | 175.34 | 16.66 | 43.11 |
| 23Q4 (19) | 0.43 | 1.57 | 13.99 | 6.98 | -3.06 | 32.95 | 17.13 | 607.85 | 112.0 | 19.21 | -89.94 | -30.25 | 177.97 | -17.37 | 8.85 | 150.30 | -18.88 | 10.26 |
| 23Q3 (18) | 0.43 | 2.01 | 10.69 | 7.2 | 39.26 | 25.44 | 2.42 | 118.89 | -85.45 | 191.00 | 593.58 | 1451.27 | 215.38 | 87.86 | 9.01 | 185.28 | 95.81 | 10.6 |
| 23Q2 (17) | 0.42 | 0.0 | -13.79 | 5.17 | -8.17 | -34.47 | -12.81 | 36.65 | -135.0 | 27.54 | 0.0 | 686.81 | 114.65 | -22.08 | -15.69 | 94.62 | -22.77 | -20.07 |
| 23Q1 (16) | 0.42 | 10.02 | 0 | 5.63 | 7.24 | 0 | -20.22 | -350.25 | 0 | 27.54 | 0.0 | 1027.41 | 147.14 | -10.01 | 0 | 122.52 | -10.12 | 0 |
| 22Q4 (15) | 0.38 | -1.37 | -16.18 | 5.25 | -8.54 | -1.87 | 8.08 | -51.41 | -76.68 | 27.54 | 123.66 | 1027.41 | 163.50 | -17.25 | 36.22 | 136.32 | -18.63 | 29.19 |
| 22Q3 (14) | 0.39 | -20.55 | 0 | 5.74 | -27.25 | 0 | 16.63 | -54.56 | 0 | 12.31 | 251.79 | 498.28 | 197.58 | 45.29 | 0 | 167.53 | 41.52 | 0 |
| 22Q2 (13) | 0.49 | 0 | -3.88 | 7.89 | 0 | 29.98 | 36.60 | 0 | -2.11 | 3.50 | 43.29 | 70.07 | 135.99 | 0 | 32.67 | 118.38 | 0 | 38.34 |
| 22Q1 (12) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 2.44 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 21Q4 (11) | 0.45 | 0 | 0 | 5.35 | 0 | 0 | 34.65 | 0 | 0 | 2.44 | 18.69 | 0 | 120.03 | 0 | 0 | 105.52 | 0 | 0 |
| 21Q3 (10) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 2.06 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 21Q2 (9) | 0.50 | 0 | 0 | 6.07 | 0 | 0 | 37.39 | 0 | 0 | 2.06 | 0 | 0 | 102.50 | 0 | 0 | 85.57 | 0 | 0 |
