- 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) | 0.24 | -13.12 | 14.59 | -25.18 | 22.74 | 26.76 | 6.99 | -1.41 | 1.77 | 0 | 142.80 | 36.77 | 65.17 | 22.96 |
| 2022 (9) | 0.27 | 32.72 | 19.5 | 47.5 | 17.94 | -2.87 | 7.09 | -50.87 | 0.00 | 0 | 104.41 | -14.4 | 53.00 | -11.83 |
| 2021 (8) | 0.21 | 53.63 | 13.22 | 462.55 | 18.47 | 16.09 | 14.43 | 552.94 | 0.00 | 0 | 121.98 | -55.03 | 60.11 | -47.59 |
| 2020 (7) | 0.13 | 11.16 | 2.35 | 17.5 | 15.91 | 0.38 | 2.21 | -77.29 | 0.00 | 0 | 271.27 | -11.42 | 114.70 | -14.14 |
| 2019 (6) | 0.12 | 51.07 | 2.0 | 300.0 | 15.85 | -5.43 | 9.73 | -85.64 | 0.00 | 0 | 306.23 | -37.74 | 133.59 | -26.51 |
| 2018 (5) | 0.08 | -5.24 | 0.5 | -66.67 | 16.76 | -2.39 | 67.77 | -73.85 | 0.00 | 0 | 491.82 | 7.05 | 181.77 | -8.36 |
| 2017 (4) | 0.08 | 36.2 | 1.5 | 0 | 17.17 | 16.09 | 259.13 | -68.09 | 0.00 | 0 | 459.41 | -42.08 | 198.35 | -47.68 |
| 2016 (3) | 0.06 | -22.22 | 0 | 0 | 14.79 | -20.36 | 811.96 | 202.32 | 0.00 | 0 | 793.17 | 56.95 | 379.09 | 19.43 |
| 2015 (2) | 0.08 | 2.33 | 0 | 0 | 18.57 | -10.64 | 268.58 | 237.92 | 0.00 | 0 | 505.38 | -16.78 | 317.41 | -17.58 |
| 2014 (1) | 0.08 | -6.18 | 0 | 0 | 20.78 | 2.62 | 79.48 | 18.91 | 0.00 | 0 | 607.30 | 30.23 | 385.10 | 35.7 |
| 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) | 0.24 | -4.79 | 13.0 | 16.62 | -2.24 | 35.45 | 26.23 | 178.75 | 173.23 | 1.92 | -65.76 | -49.18 | 147.47 | 11.39 | -7.29 | 74.04 | 27.81 | 10.62 |
| 24Q2 (19) | 0.26 | 6.08 | -10.28 | 17.0 | 12.29 | -25.27 | 9.41 | 25.8 | 11.76 | 5.59 | -39.02 | 104.78 | 132.39 | -7.81 | 1.26 | 57.93 | -4.63 | 23.15 |
| 24Q1 (18) | 0.24 | 2.28 | -12.86 | 15.14 | 3.77 | -24.68 | 7.48 | -61.97 | 168.1 | 9.17 | 143.44 | 183.51 | 143.61 | 0.57 | 36.95 | 60.74 | -6.8 | 9.9 |
| 23Q4 (17) | 0.24 | 9.39 | -13.12 | 14.59 | 18.91 | -25.18 | 19.67 | 104.9 | 24.02 | 3.77 | 0.0 | 0 | 142.80 | -10.23 | 36.77 | 65.17 | -2.63 | 22.96 |
| 23Q3 (16) | 0.22 | -24.41 | -9.5 | 12.27 | -46.07 | -11.73 | 9.60 | 14.01 | -25.7 | 3.77 | 37.95 | 0 | 159.07 | 21.67 | 42.82 | 66.93 | 42.28 | 55.36 |
| 23Q2 (15) | 0.29 | 3.03 | 21.44 | 22.75 | 13.18 | 86.48 | 8.42 | 201.79 | 145.1 | 2.73 | -15.58 | 0 | 130.74 | 24.68 | 17.33 | 47.04 | -14.89 | 8.04 |
| 23Q1 (14) | 0.28 | 1.98 | 30.51 | 20.1 | 3.08 | 87.85 | 2.79 | -82.41 | -68.11 | 3.24 | 0 | 0 | 104.86 | 0.43 | -14.81 | 55.27 | 4.28 | 17.25 |
| 22Q4 (13) | 0.27 | 13.94 | 32.72 | 19.5 | 40.29 | 47.5 | 15.86 | 22.76 | 111.19 | 0.00 | 0 | 0 | 104.41 | -6.26 | -14.4 | 53.00 | 23.03 | -11.83 |
| 22Q3 (12) | 0.24 | 1.44 | 31.77 | 13.9 | 13.93 | 43.3 | 12.92 | 169.2 | -47.67 | 0.00 | 0 | 0 | 111.38 | -0.04 | -13.32 | 43.08 | -1.06 | -14.08 |
| 22Q2 (11) | 0.24 | 10.72 | 24.67 | 12.2 | 14.02 | 17.31 | -18.67 | -313.37 | -247.01 | 0.00 | 0 | 0 | 111.43 | -9.47 | -13.35 | 43.54 | -7.64 | -18.33 |
| 22Q1 (10) | 0.21 | 3.71 | 58.73 | 10.7 | -19.06 | 245.16 | 8.75 | 16.51 | -23.51 | 0.00 | 0 | 0 | 123.09 | 0.91 | -55.16 | 47.14 | -21.58 | -59.57 |
| 21Q4 (9) | 0.21 | 13.13 | 53.63 | 13.22 | 36.29 | 462.55 | 7.51 | -69.58 | 13.96 | 0.00 | 0 | 0 | 121.98 | -5.07 | -55.03 | 60.11 | 19.88 | -47.59 |
| 21Q3 (8) | 0.18 | -4.02 | 53.51 | 9.7 | -6.73 | 646.15 | 24.69 | 94.41 | 119.66 | 0.00 | 0 | 0 | 128.50 | -0.08 | -62.19 | 50.14 | -5.95 | -66.68 |
| 21Q2 (7) | 0.19 | 40.97 | 51.12 | 10.4 | 235.48 | 511.76 | 12.70 | 11.01 | 57.96 | 0.00 | 0 | 0 | 128.60 | -53.15 | -60.07 | 53.31 | -54.28 | -60.42 |
| 21Q1 (6) | 0.13 | 0.37 | 22.94 | 3.1 | 31.91 | 55.0 | 11.44 | 73.6 | 146.64 | 0.00 | 0 | 0 | 274.49 | 1.19 | -21.23 | 116.60 | 1.66 | -23.15 |
| 20Q4 (5) | 0.13 | 13.04 | 11.16 | 2.35 | 80.77 | 17.5 | 6.59 | -41.37 | 464.09 | 0.00 | 0 | 0 | 271.27 | -20.18 | -11.42 | 114.70 | -23.78 | -14.14 |
| 20Q3 (4) | 0.12 | -5.52 | 0.0 | 1.3 | -23.53 | 0.0 | 11.24 | 39.8 | 0.0 | 0.00 | 0 | 0.0 | 339.87 | 5.53 | 0.0 | 150.48 | 11.72 | 0.0 |
| 20Q2 (3) | 0.12 | 14.68 | 0.0 | 1.7 | -15.0 | 0.0 | 8.04 | 132.78 | 0.0 | 0.00 | 0 | 0.0 | 322.06 | -7.58 | 0.0 | 134.69 | -11.23 | 0.0 |
| 20Q1 (2) | 0.11 | -9.24 | 0.0 | 2.0 | 0.0 | 0.0 | -24.53 | -1255.25 | 0.0 | 0.00 | 0 | 0.0 | 348.48 | 13.8 | 0.0 | 151.73 | 13.58 | 0.0 |
| 19Q4 (1) | 0.12 | 0.0 | 0.0 | 2.0 | 0.0 | 0.0 | -1.81 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 306.23 | 0.0 | 0.0 | 133.59 | 0.0 | 0.0 |
