- 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) | 0.71 | 3.18 | 2.8 | 86.67 | 31.23 | -5.45 | 1.92 | -73.88 | 9.20 | 538.89 | 123.58 | -3.63 | 40.77 | -4.97 |
| 2022 (9) | 0.69 | 0.33 | 1.5 | 0.0 | 33.03 | 18.22 | 7.35 | 99.19 | 1.44 | -62.56 | 128.24 | 0.04 | 42.90 | -6.72 |
| 2021 (8) | 0.69 | 8.79 | 1.5 | 0 | 27.94 | 4.76 | 3.69 | -12.56 | 3.85 | 0 | 128.19 | -19.04 | 45.99 | -23.73 |
| 2020 (7) | 0.63 | 0 | 0 | 0 | 26.67 | 0 | 4.22 | 0 | 0.00 | 0 | 158.33 | 0 | 60.30 | 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) | 0.65 | -9.49 | -7.56 | 2.88 | 2.86 | 17.55 | 2.82 | 30.56 | -49.01 | 12.36 | -46.25 | 65.43 | 153.83 | 24.48 | 20.52 | 71.75 | 75.99 | 72.43 |
| 23Q4 (19) | 0.71 | 0.53 | 3.18 | 2.8 | 16.18 | 86.67 | 2.16 | 0 | -7.69 | 23.00 | 207.75 | -4.17 | 123.58 | -0.33 | -3.63 | 40.77 | 3.08 | -4.97 |
| 23Q3 (18) | 0.71 | 2.82 | 2.01 | 2.41 | 62.84 | 60.67 | 0.00 | -100.0 | -100.0 | 7.47 | 0.0 | -79.52 | 123.99 | -4.24 | -1.41 | 39.55 | 21.65 | -12.13 |
| 23Q2 (17) | 0.69 | -1.2 | -1.75 | 1.48 | -39.59 | -1.33 | 0.21 | -96.2 | -98.4 | 7.47 | 0.0 | 354.48 | 129.48 | 1.44 | 3.73 | 32.51 | -21.87 | -33.22 |
| 23Q1 (16) | 0.70 | 1.03 | 0 | 2.45 | 63.33 | 0 | 5.53 | 136.32 | 0 | 7.47 | -68.86 | -90.04 | 127.64 | -0.47 | 0 | 41.61 | -3.01 | 0 |
| 22Q4 (15) | 0.69 | -0.6 | 0.33 | 1.5 | 0.0 | 0.0 | 2.34 | 26.49 | 84.25 | 24.00 | -34.25 | -68.0 | 128.24 | 1.97 | 0.04 | 42.90 | -4.69 | -6.72 |
| 22Q3 (14) | 0.70 | -0.97 | 0 | 1.5 | 0.0 | 0 | 1.85 | -85.9 | 0 | 36.50 | 2119.59 | 800.33 | 125.76 | 0.75 | 0 | 45.01 | -7.54 | 0 |
| 22Q2 (13) | 0.70 | 0 | 3.06 | 1.5 | 0 | -1.96 | 13.12 | 0 | 106.61 | 1.64 | -97.81 | -59.44 | 124.83 | 0 | -8.0 | 48.68 | 0 | -1.08 |
| 22Q1 (12) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 75.00 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 21Q4 (11) | 0.69 | 0 | 0 | 1.5 | 0 | 0 | 1.27 | 0 | 0 | 75.00 | 1750.0 | 0 | 128.19 | 0 | 0 | 45.99 | 0 | 0 |
| 21Q3 (10) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 4.05 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 21Q2 (9) | 0.68 | 0 | 0 | 1.53 | 0 | 0 | 6.35 | 0 | 0 | 4.05 | 0 | 0 | 135.68 | 0 | 0 | 49.21 | 0 | 0 |
