- 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) | 0.28 | -30.45 | 5.4 | -54.96 | 14.96 | 5.13 | -2.54 | 0 | 0.00 | 0 | 360.76 | 100.18 | 295.64 | 131.62 |
| 2022 (9) | 0.40 | 22.26 | 11.99 | 70.07 | 14.23 | 7.64 | 9.22 | -66.23 | 0.00 | 0 | 180.22 | -13.56 | 127.64 | -7.39 |
| 2021 (8) | 0.33 | 74.39 | 7.05 | 513.04 | 13.22 | 27.61 | 27.30 | 0 | 0.00 | 0 | 208.49 | -44.73 | 137.83 | -51.01 |
| 2020 (7) | 0.19 | -34.34 | 1.15 | 0 | 10.36 | -26.32 | -265.42 | 0 | 0.00 | 0 | 377.22 | 48.2 | 281.35 | 36.95 |
| 2019 (6) | 0.28 | 47.79 | 0 | 0 | 14.06 | -6.27 | 162.61 | 0 | 0.00 | 0 | 254.53 | -8.77 | 205.44 | 18.04 |
| 2018 (5) | 0.19 | -14.16 | 3.35 | -44.17 | 15.0 | -26.18 | -52.69 | 0 | 0.00 | 0 | 278.99 | 3.51 | 174.05 | 5.42 |
| 2017 (4) | 0.22 | -10.91 | 6.0 | -27.27 | 20.32 | -31.58 | -71.25 | 0 | 0.00 | 0 | 269.54 | 5.07 | 165.10 | 36.01 |
| 2016 (3) | 0.25 | -6.08 | 8.25 | -12.14 | 29.7 | -16.39 | -28.75 | 0 | 0.00 | 0 | 256.53 | 2.39 | 121.39 | 10.72 |
| 2015 (2) | 0.27 | 3.43 | 9.39 | -16.09 | 35.52 | 8.06 | -32.90 | 0 | 0.00 | 0 | 250.54 | -5.0 | 109.64 | -15.27 |
| 2014 (1) | 0.26 | -3.28 | 11.19 | 15.36 | 32.87 | -0.87 | 3.09 | -27.63 | 0.00 | 0 | 263.74 | -3.28 | 129.40 | -29.31 |
| 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) | 0.22 | -6.59 | -32.33 | 3.6 | -2.7 | -55.0 | -13.55 | 9.67 | -936.42 | 40.00 | 0.0 | 0.0 | 475.49 | 9.49 | 68.91 | 415.44 | 11.46 | 89.72 |
| 24Q2 (19) | 0.23 | 2.08 | -37.61 | 3.7 | 0.0 | -62.63 | -15.00 | -3309.09 | -1067.74 | 40.00 | 0.0 | 0.0 | 434.27 | -2.9 | 89.97 | 372.72 | -0.86 | 119.75 |
| 24Q1 (18) | 0.23 | -18.54 | -38.68 | 3.7 | -31.48 | -65.55 | -0.44 | 98.12 | -111.14 | 40.00 | 0.0 | 116.67 | 447.24 | 23.97 | 93.12 | 375.97 | 27.17 | 121.81 |
| 23Q4 (17) | 0.28 | -12.88 | -30.45 | 5.4 | -32.5 | -54.96 | -23.40 | -1544.44 | -346.06 | 40.00 | 0.0 | 0 | 360.76 | 28.15 | 100.18 | 295.64 | 35.01 | 131.62 |
| 23Q3 (16) | 0.32 | -13.88 | -23.34 | 8.0 | -19.19 | -39.58 | 1.62 | 4.52 | -88.62 | 40.00 | 0.0 | 0 | 281.51 | 23.15 | 64.53 | 218.98 | 29.11 | 98.19 |
| 23Q2 (15) | 0.37 | 0.33 | -4.27 | 9.9 | -7.82 | -5.26 | 1.55 | -60.76 | 198.08 | 40.00 | 116.67 | 0 | 228.60 | -1.29 | 27.02 | 169.61 | 0.06 | 50.48 |
| 23Q1 (14) | 0.37 | -7.6 | 10.23 | 10.74 | -10.43 | 37.69 | 3.95 | -58.46 | -53.03 | 18.46 | 0 | 0 | 231.59 | 28.5 | 13.23 | 169.50 | 32.8 | 25.83 |
| 22Q4 (13) | 0.40 | -3.97 | 22.26 | 11.99 | -9.44 | 70.07 | 9.51 | -33.22 | 118.27 | 0.00 | 0 | 0 | 180.22 | 5.33 | -13.56 | 127.64 | 15.52 | -7.39 |
| 22Q3 (12) | 0.42 | 7.54 | 52.76 | 13.24 | 26.7 | 124.41 | 14.24 | 2638.46 | -51.7 | 0.00 | 0 | 0 | 171.10 | -4.93 | -31.8 | 110.49 | -1.97 | -35.15 |
| 22Q2 (11) | 0.39 | 15.53 | 62.02 | 10.45 | 33.97 | 148.81 | 0.52 | -93.82 | -99.27 | 0.00 | 0 | 0 | 179.97 | -12.01 | -38.29 | 112.71 | -16.33 | -41.97 |
| 22Q1 (10) | 0.33 | 2.48 | 71.03 | 7.8 | 10.64 | 358.82 | 8.41 | 116.15 | -96.67 | 0.00 | 0 | 0 | 204.53 | -1.9 | -42.34 | 134.71 | -2.26 | -49.49 |
| 21Q4 (9) | 0.33 | 19.98 | 74.39 | 7.05 | 19.49 | 513.04 | -52.06 | -276.59 | 64.67 | 0.00 | 0 | 0 | 208.49 | -16.89 | -44.73 | 137.83 | -19.1 | -51.01 |
| 21Q3 (8) | 0.27 | 14.06 | 46.52 | 5.9 | 40.48 | 417.54 | 29.48 | -58.83 | 105.39 | 0.00 | 0 | 0 | 250.87 | -13.98 | -32.47 | 170.38 | -12.27 | -39.78 |
| 21Q2 (7) | 0.24 | 21.95 | 65.49 | 4.2 | 147.06 | 833.33 | 71.60 | -71.68 | 162.07 | 0.00 | 0 | 0 | 291.65 | -17.78 | -43.26 | 194.22 | -27.17 | -50.49 |
| 21Q1 (6) | 0.20 | 4.49 | 46.92 | 1.7 | 47.83 | 120.78 | 252.85 | 271.61 | 170.15 | 0.00 | 0 | 0 | 354.70 | -5.97 | -37.42 | 266.69 | -5.21 | -31.09 |
| 20Q4 (5) | 0.19 | 0.81 | -34.34 | 1.15 | 0.88 | 0 | -147.34 | 73.06 | -113.89 | 0.00 | 0 | 0 | 377.22 | 1.53 | 48.2 | 281.35 | -0.56 | 36.95 |
| 20Q3 (4) | 0.19 | 28.82 | 0.0 | 1.14 | 153.33 | 0.0 | -546.94 | -374.12 | 0.0 | 0.00 | 0 | 0.0 | 371.52 | -27.73 | 0.0 | 282.93 | -27.88 | 0.0 |
| 20Q2 (3) | 0.14 | 8.27 | 0.0 | 0.45 | -41.56 | 0.0 | -115.36 | 67.99 | 0.0 | 0.00 | 0 | 0.0 | 514.04 | -9.31 | 0.0 | 392.30 | 1.37 | 0.0 |
| 20Q1 (2) | 0.13 | -53.3 | 0.0 | 0.77 | 0 | 0.0 | -360.43 | -133.98 | 0.0 | 0.00 | 0 | 0.0 | 566.80 | 122.68 | 0.0 | 387.01 | 88.38 | 0.0 |
| 19Q4 (1) | 0.28 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1060.77 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 254.53 | 0.0 | 0.0 | 205.44 | 0.0 | 0.0 |
