- 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 | -19.94 | 0 | 0 | 11.99 | -34.05 | 4657.09 | -4.87 | 0.00 | 0 | 1739.47 | 30.18 | 1443.41 | 26.52 |
| 2022 (9) | 0.07 | -38.95 | 0 | 0 | 18.18 | -13.35 | 4895.39 | -36.64 | 0.00 | 0 | 1336.21 | 81.84 | 1140.82 | 89.33 |
| 2021 (8) | 0.12 | 34.97 | 0 | 0 | 20.98 | 64.94 | 7726.19 | -9.98 | 0.00 | 0 | 734.81 | -29.4 | 602.56 | -27.37 |
| 2020 (7) | 0.09 | 12.89 | 0 | 0 | 12.72 | -33.68 | 8582.83 | 80.82 | 0.00 | 0 | 1040.82 | -13.18 | 829.65 | -10.47 |
| 2019 (6) | 0.08 | -24.15 | 0 | 0 | 19.18 | -10.0 | 4746.49 | -89.91 | 0.00 | 0 | 1198.86 | 48.01 | 926.71 | 38.5 |
| 2018 (5) | 0.10 | 15.17 | 0 | 0 | 21.31 | 0.8 | 47042.40 | 81.82 | 0.00 | 0 | 809.97 | -15.65 | 669.12 | 8.11 |
| 2017 (4) | 0.09 | -1.25 | 0 | 0 | 21.14 | 7.09 | 25873.00 | 264.83 | 0.00 | 0 | 960.26 | -2.77 | 618.93 | -16.22 |
| 2016 (3) | 0.09 | -5.67 | 0 | 0 | 19.74 | -0.4 | 7091.88 | -71.0 | 0.00 | 0 | 987.61 | 22.99 | 738.78 | 66.02 |
| 2015 (2) | 0.09 | 9.24 | 0 | 0 | 19.82 | -6.51 | 24452.60 | 8806.1 | 0.00 | 0 | 803.00 | -18.66 | 445.00 | -5.67 |
| 2014 (1) | 0.09 | -14.67 | 0 | 0 | 21.2 | -1.58 | 274.56 | -19.98 | 0.00 | 0 | 987.17 | 12.8 | 471.73 | -4.06 |
| 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) | 0.06 | -14.73 | 5.08 | 0 | 0 | 0 | 506.25 | -86.88 | -97.44 | 0.00 | 0 | 0 | 1676.15 | 28.55 | -12.69 | 1379.58 | 27.82 | -14.93 |
| 24Q2 (19) | 0.07 | 16.07 | -20.49 | 0 | 0 | 0 | 3859.79 | 3018.77 | 68.13 | 0.00 | 0 | 0 | 1303.85 | -20.07 | 25.55 | 1079.30 | -21.26 | 27.06 |
| 24Q1 (18) | 0.06 | 3.36 | -35.43 | 0 | 0 | 0 | 123.76 | -99.35 | 104.38 | 0.00 | 0 | 0 | 1631.26 | -6.22 | 70.08 | 1370.76 | -5.03 | 77.73 |
| 23Q4 (17) | 0.06 | 2.72 | -19.94 | 0 | 0 | 0 | 18971.00 | -3.93 | 1028.81 | 0.00 | 0 | 0 | 1739.47 | -9.4 | 30.18 | 1443.41 | -10.99 | 26.52 |
| 23Q3 (16) | 0.06 | -35.48 | -24.31 | 0 | 0 | 0 | 19746.50 | 760.16 | 227.1 | 0.00 | 0 | 0 | 1919.85 | 84.87 | 41.82 | 1621.66 | 90.91 | 51.46 |
| 23Q2 (15) | 0.09 | -5.74 | -45.57 | 0 | 0 | 0 | 2295.67 | 181.27 | -61.89 | 0.00 | 0 | 0 | 1038.49 | 8.27 | 98.25 | 849.44 | 10.14 | 102.93 |
| 23Q1 (14) | 0.09 | 28.15 | 12.69 | 0 | 0 | 0 | -2824.60 | -38.29 | -139.62 | 0.00 | 0 | 0 | 959.13 | -28.22 | -15.42 | 771.24 | -32.4 | -12.87 |
| 22Q4 (13) | 0.07 | -2.88 | -38.95 | 0 | 0 | 0 | -2042.50 | -133.83 | -133.73 | 0.00 | 0 | 0 | 1336.21 | -1.3 | 81.84 | 1140.82 | 6.55 | 89.33 |
| 22Q3 (12) | 0.07 | -53.6 | -13.54 | 0 | 0 | 0 | 6036.75 | 0.22 | 18.41 | 0.00 | 0 | 0 | 1353.77 | 158.44 | 25.03 | 1070.71 | 155.8 | 25.9 |
| 22Q2 (11) | 0.16 | 95.15 | 103.77 | 0 | 0 | 0 | 6023.56 | -15.51 | -28.23 | 0.00 | 0 | 0 | 523.83 | -53.81 | -56.04 | 418.58 | -52.71 | -56.83 |
| 22Q1 (10) | 0.08 | -30.57 | 9.39 | 0 | 0 | 0 | 7129.70 | 17.74 | -33.35 | 0.00 | 0 | 0 | 1134.04 | 54.33 | -11.2 | 885.20 | 46.91 | -8.48 |
| 21Q4 (9) | 0.12 | 37.53 | 34.97 | 0 | 0 | 0 | 6055.33 | 18.78 | -91.47 | 0.00 | 0 | 0 | 734.81 | -32.14 | -29.4 | 602.56 | -29.15 | -27.37 |
| 21Q3 (8) | 0.08 | 9.35 | 39.4 | 0 | 0 | 0 | 5098.00 | -39.26 | -79.76 | 0.00 | 0 | 0 | 1082.76 | -9.14 | -35.31 | 850.43 | -12.29 | -36.41 |
| 21Q2 (7) | 0.08 | 4.76 | -34.47 | 0 | 0 | 0 | 8392.80 | -21.54 | 189.11 | 0.00 | 0 | 0 | 1191.63 | -6.69 | 72.12 | 969.56 | 0.24 | 82.82 |
| 21Q1 (6) | 0.07 | -14.34 | 21.49 | 0 | 0 | 0 | 10696.90 | -84.93 | 547.58 | 0.00 | 0 | 0 | 1277.13 | 22.7 | -23.83 | 967.20 | 16.58 | -22.89 |
| 20Q4 (5) | 0.09 | 42.05 | 12.89 | 0 | 0 | 0 | 70958.00 | 181.68 | 965.25 | 0.00 | 0 | 0 | 1040.82 | -37.81 | -13.18 | 829.65 | -37.96 | -10.47 |
| 20Q3 (4) | 0.06 | -48.6 | 0.0 | 0 | 0 | 0.0 | 25191.00 | 367.45 | 0.0 | 0.00 | 0 | 0.0 | 1673.72 | 141.75 | 0.0 | 1337.26 | 152.15 | 0.0 |
| 20Q2 (3) | 0.12 | 94.21 | 0.0 | 0 | 0 | 0.0 | -9419.00 | -670.22 | 0.0 | 0.00 | 0 | 0.0 | 692.33 | -58.71 | 0.0 | 530.34 | -57.72 | 0.0 |
| 20Q1 (2) | 0.06 | -20.39 | 0.0 | 0 | 0 | 0.0 | 1651.83 | -75.2 | 0.0 | 0.00 | 0 | 0.0 | 1676.64 | 39.85 | 0.0 | 1254.36 | 35.36 | 0.0 |
| 19Q4 (1) | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 6661.14 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 1198.86 | 0.0 | 0.0 | 926.71 | 0.0 | 0.0 |
