- 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) | 0.83 | 9.58 | 63.2 | 15.79 | 3.16 | -46.89 | 0.38 | -94.91 | 10.70 | 0.0 | 150.40 | -27.1 | 4.83 | -79.29 |
| 2022 (9) | 0.76 | -4.01 | 54.58 | 45.74 | 5.95 | 4858.33 | 7.47 | -4.35 | 10.70 | -83.96 | 206.32 | 24.51 | 23.32 | 169.91 |
| 2021 (8) | 0.79 | 12.63 | 37.45 | 203.98 | 0.12 | -87.76 | 7.81 | -99.93 | 66.67 | 0 | 165.70 | 11.79 | 8.64 | -12.55 |
| 2020 (7) | 0.70 | 487.08 | 12.32 | 0 | 0.98 | 0 | 11844.80 | 0 | 0.00 | 0 | 148.22 | -99.79 | 9.88 | -99.48 |
| 2019 (6) | 0.12 | 1.19 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 71149.50 | 64.15 | 1883.25 | -89.01 |
| 2018 (5) | 0.12 | 1.73 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 43344.10 | 11.36 | 17141.70 | 26.54 |
| 2017 (4) | 0.12 | 0.61 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 38923.80 | 15.93 | 13546.00 | 10.08 |
| 2016 (3) | 0.12 | 1.05 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 33575.80 | 4.56 | 12306.00 | 7.1 |
| 2015 (2) | 0.11 | -2.48 | 0 | 0 | 0.24 | 100.0 | 0.00 | 0 | 0.00 | 0 | 32111.60 | 5.3 | 11489.80 | 37.78 |
| 2014 (1) | 0.12 | -1.43 | 0 | 0 | 0.12 | -80.33 | 0.00 | 0 | 0.00 | 0 | 30495.40 | 54.21 | 8339.30 | -12.77 |
| 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) | 0.84 | -0.77 | 4.8 | 72.83 | 0.91 | 17.24 | -0.21 | -362.5 | -625.0 | 190.48 | 0.0 | 0.0 | 132.27 | -2.35 | -18.04 | 17.20 | 330.0 | -6.37 |
| 24Q2 (19) | 0.85 | 1.08 | 8.44 | 72.17 | -2.2 | 27.35 | 0.08 | -87.1 | 140.0 | 190.48 | 0.0 | 0.0 | 135.45 | -7.32 | -25.89 | 4.00 | -58.07 | -72.57 |
| 24Q1 (18) | 0.84 | 0.84 | 10.93 | 73.79 | 16.76 | 36.45 | 0.62 | 1650.0 | -71.56 | 190.48 | 0.0 | 0.0 | 146.15 | -2.83 | -30.38 | 9.54 | 97.52 | -66.79 |
| 23Q4 (17) | 0.83 | 3.61 | 9.58 | 63.2 | 1.74 | 15.79 | -0.04 | -200.0 | -104.88 | 190.48 | 0.0 | 1800.0 | 150.40 | -6.81 | -27.1 | 4.83 | -73.71 | -79.29 |
| 23Q3 (16) | 0.80 | 2.68 | -1.39 | 62.12 | 9.62 | 10.77 | 0.04 | 120.0 | 111.76 | 190.48 | 0.0 | 1800.0 | 161.39 | -11.69 | -7.97 | 18.37 | 25.99 | 164.7 |
| 23Q2 (15) | 0.78 | 3.4 | -2.72 | 56.67 | 4.79 | 1.05 | -0.20 | -109.17 | -100.83 | 190.48 | 0.0 | 1800.0 | 182.76 | -12.94 | -3.09 | 14.58 | -49.25 | 92.09 |
| 23Q1 (14) | 0.75 | -0.38 | -11.15 | 54.08 | -0.92 | -6.63 | 2.18 | 165.85 | 87.93 | 190.48 | 1800.0 | -95.24 | 209.93 | 1.75 | 27.42 | 28.73 | 23.2 | 342.68 |
| 22Q4 (13) | 0.76 | -6.77 | -4.01 | 54.58 | -2.67 | 45.74 | 0.82 | 341.18 | -85.93 | 10.03 | 0.0 | -89.47 | 206.32 | 17.65 | 24.51 | 23.32 | 236.02 | 169.91 |
| 22Q3 (12) | 0.81 | 1.3 | 2.8 | 56.08 | 0.0 | 278.41 | -0.34 | -101.41 | -100.02 | 10.03 | 0.0 | 0 | 175.37 | -7.0 | 27.25 | 6.94 | -8.56 | 46.72 |
| 22Q2 (11) | 0.80 | -5.56 | 11.0 | 56.08 | -3.18 | 321.02 | 24.03 | 1971.55 | 107.17 | 10.03 | -99.75 | 0 | 188.58 | 14.46 | 31.74 | 7.59 | 16.95 | 9.37 |
| 22Q1 (10) | 0.85 | 7.62 | 18.21 | 57.92 | 54.66 | 334.83 | 1.16 | -80.1 | 100.44 | 4000.00 | 4100.0 | 0 | 164.76 | -0.57 | 14.38 | 6.49 | -24.88 | -46.67 |
| 21Q4 (9) | 0.79 | -0.15 | 12.63 | 37.45 | 152.7 | 203.98 | 5.83 | -99.63 | 100.64 | 95.24 | 0 | 0 | 165.70 | 20.23 | 11.79 | 8.64 | 82.66 | -12.55 |
| 21Q3 (8) | 0.79 | 9.38 | 100.71 | 14.82 | 11.26 | 402.37 | 1579.50 | 571.37 | 0 | 0.00 | 0 | 0 | 137.82 | -3.72 | -54.45 | 4.73 | -31.84 | -71.05 |
| 21Q2 (7) | 0.72 | 0.57 | 538.67 | 13.32 | 0.0 | 0 | -335.09 | -26.01 | 0 | 0.00 | 0 | 0 | 143.15 | -0.62 | -99.2 | 6.94 | -42.97 | -98.45 |
| 21Q1 (6) | 0.72 | 2.54 | 540.71 | 13.32 | 8.12 | 0 | -265.92 | 70.59 | 0 | 0.00 | 0 | 0 | 144.04 | -2.82 | -99.51 | 12.17 | 23.18 | -99.65 |
| 20Q4 (5) | 0.70 | 77.93 | 487.08 | 12.32 | 317.63 | 0 | -904.25 | 0 | 0 | 0.00 | 0 | 0 | 148.22 | -51.01 | -99.79 | 9.88 | -39.53 | -99.48 |
| 20Q3 (4) | 0.39 | 248.05 | 0.0 | 2.95 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 302.55 | -98.31 | 0.0 | 16.34 | -96.34 | 0.0 |
| 20Q2 (3) | 0.11 | 0.89 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 17929.50 | -38.5 | 0.0 | 446.75 | -86.99 | 0.0 |
| 20Q1 (2) | 0.11 | -6.04 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 29152.00 | -59.03 | 0.0 | 3433.48 | 82.32 | 0.0 |
| 19Q4 (1) | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 71149.50 | 0.0 | 0.0 | 1883.25 | 0.0 | 0.0 |
