- 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) | 0.06 | -18.4 | 1.29 | -31.75 | 21.57 | -19.18 | 167.09 | -50.41 | 0.00 | 0 | 1633.92 | 39.78 | 1398.21 | 45.73 |
| 2022 (9) | 0.08 | -16.36 | 1.89 | -26.17 | 26.69 | 12.19 | 336.93 | 127.35 | 0.00 | 0 | 1168.92 | 25.73 | 959.48 | 43.03 |
| 2021 (8) | 0.09 | 40.76 | 2.56 | 18.52 | 23.79 | 6.49 | 148.20 | -91.0 | 0.00 | 0 | 929.74 | -37.46 | 670.82 | -41.6 |
| 2020 (7) | 0.07 | -57.25 | 2.16 | -38.29 | 22.34 | -8.48 | 1647.27 | 1476.79 | 0.00 | 0 | 1486.54 | 179.65 | 1148.74 | 331.14 |
| 2019 (6) | 0.15 | -29.11 | 3.5 | -58.68 | 24.41 | -4.01 | 104.47 | 267.59 | 0.00 | -89.03 | 531.58 | 56.19 | 266.44 | -5.36 |
| 2018 (5) | 0.22 | -5.71 | 8.47 | 6.54 | 25.43 | -4.22 | 28.42 | 51.41 | 0.03 | -54.93 | 340.34 | -4.01 | 281.52 | -4.58 |
| 2017 (4) | 0.23 | -2.98 | 7.95 | 2.19 | 26.55 | -8.07 | 18.77 | -40.94 | 0.06 | 17.83 | 354.55 | 1.64 | 295.04 | 3.3 |
| 2016 (3) | 0.24 | 3.21 | 7.78 | 27.12 | 28.88 | 5.94 | 31.78 | 4.37 | 0.05 | -25.7 | 348.84 | -4.5 | 285.62 | -2.31 |
| 2015 (2) | 0.23 | 3.27 | 6.12 | 12.92 | 27.26 | -8.83 | 30.45 | -3.7 | 0.07 | -45.96 | 365.27 | -11.33 | 292.37 | -11.42 |
| 2014 (1) | 0.22 | 7.71 | 5.42 | 7.11 | 29.9 | -11.77 | 31.62 | 33.08 | 0.12 | 0 | 411.92 | -15.56 | 330.08 | -15.87 |
| 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) | 0.07 | 9.28 | 13.63 | 1.3 | 12.07 | 0.0 | 67.85 | -41.81 | -82.67 | 0.00 | 0 | 0 | 1272.40 | -14.41 | -13.36 | 1084.55 | -15.58 | -12.48 |
| 24Q2 (19) | 0.07 | -22.4 | 9.87 | 1.16 | -5.69 | -10.77 | 116.60 | 21.86 | -82.5 | 0.00 | 0 | 0 | 1486.62 | 43.92 | -6.5 | 1284.77 | 43.69 | -6.81 |
| 24Q1 (18) | 0.09 | 38.01 | -11.53 | 1.23 | -4.65 | -26.35 | 95.68 | 234.65 | 24.03 | 0.00 | 0 | 0 | 1032.98 | -36.78 | 20.1 | 894.12 | -36.05 | 26.77 |
| 23Q4 (17) | 0.06 | -2.91 | -18.4 | 1.29 | -0.77 | -31.75 | -71.06 | -118.15 | -299.38 | 0.00 | 0 | 0 | 1633.92 | 11.25 | 39.78 | 1398.21 | 12.83 | 45.73 |
| 23Q3 (16) | 0.07 | 5.66 | -19.08 | 1.3 | 0.0 | -31.58 | 391.51 | -41.23 | -66.95 | 0.00 | 0 | 0 | 1468.64 | -7.64 | 25.82 | 1239.17 | -10.12 | 32.83 |
| 23Q2 (15) | 0.06 | -37.51 | -11.08 | 1.3 | -22.16 | -30.85 | 666.15 | 763.56 | 227.27 | 0.00 | 0 | 0 | 1590.05 | 84.87 | 14.02 | 1378.68 | 95.47 | 22.46 |
| 23Q1 (14) | 0.10 | 27.28 | -6.26 | 1.67 | -11.64 | -23.39 | 77.14 | 116.44 | -45.32 | 0.00 | 0 | 0 | 860.09 | -26.42 | 6.2 | 705.30 | -26.49 | 19.36 |
| 22Q4 (13) | 0.08 | -3.72 | -16.36 | 1.89 | -0.53 | -26.17 | 35.64 | -96.99 | 42.22 | 0.00 | 0 | 0 | 1168.92 | 0.15 | 25.73 | 959.48 | 2.85 | 43.03 |
| 22Q3 (12) | 0.08 | 16.12 | -28.39 | 1.9 | 1.06 | 13.77 | 1184.54 | 481.94 | 114.38 | 0.00 | 0 | 0 | 1167.22 | -16.3 | 55.26 | 932.89 | -17.14 | 86.69 |
| 22Q2 (11) | 0.07 | -34.12 | -42.56 | 1.88 | -13.76 | 9.94 | 203.55 | 44.29 | 2938.91 | 0.00 | 0 | 0 | 1394.54 | 72.19 | 96.52 | 1125.81 | 90.52 | 131.63 |
| 22Q1 (10) | 0.11 | 13.56 | 2.43 | 2.18 | -14.84 | 9.55 | 141.07 | 462.93 | 150.21 | 0.00 | 0 | 0 | 809.89 | -12.89 | -5.3 | 590.91 | -11.91 | -10.85 |
| 21Q4 (9) | 0.09 | -17.57 | 40.76 | 2.56 | 53.29 | 18.52 | 25.06 | -95.46 | -60.92 | 0.00 | 0 | 0 | 929.74 | 23.67 | -37.46 | 670.82 | 34.24 | -41.6 |
| 21Q3 (8) | 0.11 | -6.86 | 6.32 | 1.67 | -2.34 | -25.45 | 552.55 | 7806.42 | 194.5 | 0.00 | 0 | 0 | 751.78 | 5.94 | -9.89 | 499.70 | 2.81 | -24.31 |
| 21Q2 (7) | 0.12 | 17.48 | 12.56 | 1.71 | -14.07 | -23.66 | -7.17 | -112.72 | -100.13 | 0.00 | 0 | 0 | 709.60 | -17.03 | -14.14 | 486.03 | -26.67 | -27.12 |
| 21Q1 (6) | 0.10 | 56.06 | -34.85 | 1.99 | -7.87 | -42.32 | 56.38 | -12.07 | 378.61 | 0.00 | 0 | -100.0 | 855.21 | -42.47 | 74.85 | 662.83 | -42.3 | 200.49 |
| 20Q4 (5) | 0.07 | -37.74 | -57.25 | 2.16 | -3.57 | -38.29 | 64.12 | -65.82 | 198.81 | 0.00 | 0 | 0 | 1486.54 | 78.19 | 179.65 | 1148.74 | 73.99 | 331.14 |
| 20Q3 (4) | 0.11 | -1.4 | 0.0 | 2.24 | 0.0 | 0.0 | 187.62 | -96.5 | 0.0 | 0.00 | 0 | 0.0 | 834.26 | 0.94 | 0.0 | 660.23 | -1.0 | 0.0 |
| 20Q2 (3) | 0.11 | -32.01 | 0.0 | 2.24 | -35.07 | 0.0 | 5354.85 | 45357.13 | 0.0 | 0.00 | -100.0 | 0.0 | 826.50 | 68.98 | 0.0 | 666.89 | 202.33 | 0.0 |
| 20Q1 (2) | 0.16 | 2.4 | 0.0 | 3.45 | -1.43 | 0.0 | 11.78 | 118.15 | 0.0 | 0.11 | 0 | 0.0 | 489.11 | -7.99 | 0.0 | 220.58 | -17.21 | 0.0 |
| 19Q4 (1) | 0.15 | 0.0 | 0.0 | 3.5 | 0.0 | 0.0 | -64.89 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 531.58 | 0.0 | 0.0 | 266.44 | 0.0 | 0.0 |
