- 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) | 0.41 | -0.77 | 17.53 | -0.06 | 1.99 | -65.09 | 15.80 | 6.11 | 2.03 | -52.05 | 177.99 | -3.56 | 41.60 | -5.24 |
| 2022 (9) | 0.42 | 30.42 | 17.54 | 42.02 | 5.7 | -7.47 | 14.89 | 5.16 | 4.24 | 0 | 184.56 | -2.68 | 43.90 | -48.22 |
| 2021 (8) | 0.32 | 338.46 | 12.35 | 686.62 | 6.16 | 445.13 | 14.16 | 0 | 0.00 | 0 | 189.65 | -71.9 | 84.78 | -83.9 |
| 2020 (7) | 0.07 | 955.07 | 1.57 | 0 | 1.13 | -34.68 | -13204.70 | 0 | 0.00 | 0 | 674.91 | -95.09 | 526.54 | -96.15 |
| 2019 (6) | 0.01 | -91.11 | 0 | 0 | 1.73 | -34.47 | 7977.15 | 0 | 0.00 | 0 | 13744.80 | 962.01 | 13693.00 | 1705.65 |
| 2018 (5) | 0.08 | -1.15 | 0 | 0 | 2.64 | 0.38 | -809.61 | 0 | 0.00 | 0 | 1294.23 | -87.77 | 758.34 | -92.74 |
| 2017 (4) | 0.08 | -1.51 | 0 | 0 | 2.63 | -26.74 | -49.44 | 0 | 0.00 | 0 | 10579.70 | 54.12 | 10442.60 | 54.12 |
| 2016 (3) | 0.08 | 3.78 | 0 | 0 | 3.59 | 0.28 | 238.81 | 4970.28 | 0.00 | 0 | 6864.54 | -23.14 | 6775.73 | -22.17 |
| 2015 (2) | 0.08 | 1.59 | 0 | 0 | 3.58 | -15.57 | 4.71 | -32.33 | 0.00 | 0 | 8931.42 | 1.02 | 8706.24 | -0.35 |
| 2014 (1) | 0.08 | 3.28 | 0 | 0 | 4.24 | -5.78 | 6.96 | -52.3 | 0.00 | 0 | 8841.58 | -7.67 | 8737.07 | -7.98 |
| 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) | 0.44 | 1.88 | 2.88 | 18.25 | 2.07 | -0.6 | 13.27 | 20.31 | 35.13 | 10.34 | -66.09 | -31.59 | 165.33 | 0.82 | -6.3 | 33.79 | -1.29 | -34.52 |
| 24Q2 (19) | 0.44 | 2.21 | 1.07 | 17.88 | 1.88 | -2.93 | 11.03 | -42.1 | -36.54 | 30.50 | 312.16 | 315.18 | 163.98 | -1.07 | -4.81 | 34.23 | 10.81 | -30.0 |
| 24Q1 (18) | 0.43 | 3.12 | 0.45 | 17.55 | 0.11 | -6.35 | 19.05 | 7.14 | 6.31 | 7.40 | 14.76 | -4.15 | 165.75 | -6.88 | -6.05 | 30.89 | -25.75 | -36.3 |
| 23Q4 (17) | 0.41 | -4.2 | -0.77 | 17.53 | -4.52 | -0.06 | 17.78 | 81.06 | 1501.8 | 6.45 | -57.35 | -8.35 | 177.99 | 0.87 | -3.56 | 41.60 | -19.38 | -5.24 |
| 23Q3 (16) | 0.43 | 0.09 | 23.06 | 18.36 | -0.33 | 45.95 | 9.82 | -43.5 | -66.47 | 15.12 | 105.82 | 114.9 | 176.45 | 2.43 | -21.81 | 51.60 | 5.52 | -22.28 |
| 23Q2 (15) | 0.43 | 1.58 | 30.07 | 18.42 | -1.71 | 63.3 | 17.38 | -3.01 | -7.75 | 7.35 | -4.84 | -61.24 | 172.26 | -2.36 | -28.92 | 48.90 | 0.85 | -52.31 |
| 23Q1 (14) | 0.42 | 1.87 | 31.34 | 18.74 | 6.84 | 51.62 | 17.92 | 1514.41 | 42.45 | 7.72 | 9.73 | -44.31 | 176.43 | -4.41 | -31.44 | 48.49 | 10.46 | -58.63 |
| 22Q4 (13) | 0.42 | 18.81 | 30.42 | 17.54 | 39.43 | 42.02 | 1.11 | -96.21 | -86.67 | 7.04 | 0.0 | 0 | 184.56 | -18.21 | -2.68 | 43.90 | -33.88 | -48.22 |
| 22Q3 (12) | 0.35 | 5.8 | 82.22 | 12.58 | 11.52 | 150.6 | 29.29 | 55.47 | 0 | 7.04 | -62.88 | 0 | 225.66 | -6.88 | -18.05 | 66.39 | -35.25 | -46.7 |
| 22Q2 (11) | 0.33 | 2.57 | 136.07 | 11.28 | -8.74 | 218.64 | 18.84 | 49.76 | -98.53 | 18.95 | 36.72 | 0 | 242.33 | -5.83 | -26.99 | 102.53 | -12.53 | -45.38 |
| 22Q1 (10) | 0.32 | 1.16 | 135.87 | 12.36 | 0.08 | 249.15 | 12.58 | 51.02 | -99.96 | 13.86 | 0 | 0 | 257.33 | 35.69 | -28.86 | 117.22 | 38.26 | -46.1 |
| 21Q4 (9) | 0.32 | 65.99 | 338.46 | 12.35 | 146.02 | 686.62 | 8.33 | 0 | 100.01 | 0.00 | 0 | 0 | 189.65 | -31.12 | -71.9 | 84.78 | -31.94 | -83.9 |
| 21Q3 (8) | 0.19 | 37.06 | 2858.46 | 5.02 | 41.81 | 0 | 0.00 | -100.0 | -100.0 | 0.00 | 0 | 0 | 275.35 | -17.04 | -97.29 | 124.56 | -33.65 | -98.77 |
| 21Q2 (7) | 0.14 | 2.48 | -20.73 | 3.54 | 0.0 | 0 | 1279.50 | -95.81 | 104.95 | 0.00 | 0 | 0 | 331.92 | -8.24 | -22.45 | 187.73 | -13.67 | -56.04 |
| 21Q1 (6) | 0.14 | 88.05 | 1677.92 | 3.54 | 125.48 | 0 | 30527.00 | 125.56 | 93000.18 | 0.00 | 0 | 0 | 361.71 | -46.41 | -96.94 | 217.46 | -58.7 | -98.16 |
| 20Q4 (5) | 0.07 | 1020.0 | 955.07 | 1.57 | 0 | 0 | -119442.00 | -533.8 | -8215.26 | 0.00 | 0 | 0 | 674.91 | -93.35 | -95.09 | 526.54 | -94.79 | -96.15 |
| 20Q3 (4) | 0.01 | -96.33 | 0.0 | 0 | 0 | 0.0 | 27534.00 | 206.42 | 0.0 | 0.00 | 0 | 0.0 | 10142.20 | 2269.67 | 0.0 | 10112.60 | 2267.85 | 0.0 |
| 20Q2 (3) | 0.18 | 2198.7 | 0.0 | 0 | 0 | 0.0 | -25874.00 | -78640.11 | 0.0 | 0.00 | 0 | 0.0 | 428.00 | -96.38 | 0.0 | 427.08 | -96.38 | 0.0 |
| 20Q1 (2) | 0.01 | 11.59 | 0.0 | 0 | 0 | 0.0 | -32.86 | -102.23 | 0.0 | 0.00 | 0 | 0.0 | 11818.20 | -14.02 | 0.0 | 11808.50 | -13.76 | 0.0 |
| 19Q4 (1) | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1471.82 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 13744.80 | 0.0 | 0.0 | 13693.00 | 0.0 | 0.0 |
