- 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) | 0.19 | 7.18 | 0.61 | 19.61 | 3.48 | -29.84 | 23.60 | 0.34 | 0.00 | 0 | 357.61 | -7.41 | 184.61 | -18.4 |
| 2022 (9) | 0.18 | 6.32 | 0.51 | 10.87 | 4.96 | 8.53 | 23.52 | -52.39 | 0.03 | 0 | 386.21 | -9.99 | 226.25 | -20.65 |
| 2021 (8) | 0.17 | 14.25 | 0.46 | 24.32 | 4.57 | 3.39 | 49.40 | -54.48 | 0.00 | 0 | 429.09 | -17.02 | 285.12 | -25.42 |
| 2020 (7) | 0.15 | 50.0 | 0.37 | -28.85 | 4.42 | -20.22 | 108.53 | -98.08 | 0.00 | 0 | 517.12 | -48.26 | 382.31 | -54.2 |
| 2019 (6) | 0.10 | -2.69 | 0.52 | -35.8 | 5.54 | -43.06 | 5662.08 | 0 | 0.00 | 0 | 999.43 | 11.11 | 834.69 | 5.68 |
| 2018 (5) | 0.10 | -7.2 | 0.81 | -27.68 | 9.73 | -43.46 | 0.00 | 0 | 0.00 | 0 | 899.48 | 8.04 | 789.83 | 16.26 |
| 2017 (4) | 0.11 | -60.6 | 1.12 | -8.94 | 17.21 | -18.71 | 0.00 | 0 | 0.00 | 0 | 832.57 | 200.44 | 679.36 | 280.51 |
| 2016 (3) | 0.27 | -35.29 | 1.23 | -60.95 | 21.17 | 315.1 | 0.00 | 0 | 0.00 | 0 | 277.12 | 56.19 | 178.54 | 211.53 |
| 2015 (2) | 0.42 | 12.26 | 3.15 | 200.0 | 5.1 | -4.67 | 0.00 | 0 | 0.00 | 0 | 177.43 | -10.3 | 57.31 | -17.21 |
| 2014 (1) | 0.38 | 3.47 | 1.05 | -44.15 | 5.35 | -42.47 | 0.00 | 0 | 0.00 | 0 | 197.81 | -0.52 | 69.22 | -12.09 |
| 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) | 0.21 | -2.99 | 19.7 | 0.51 | -60.47 | 4.08 | 19.82 | 614.81 | -52.42 | 0.00 | 0 | 0 | 325.50 | 4.54 | -14.58 | 130.57 | -1.48 | -35.35 |
| 24Q2 (19) | 0.22 | 20.1 | 14.25 | 1.29 | 193.18 | 19.44 | -3.85 | -131.2 | -127.81 | 0.00 | 0 | 0 | 311.37 | -14.37 | -11.04 | 132.53 | -27.62 | -31.54 |
| 24Q1 (18) | 0.18 | -3.87 | 5.15 | 0.44 | -27.87 | -2.22 | 12.34 | -36.33 | -67.15 | 0.00 | 0 | 0 | 363.61 | 1.68 | -9.16 | 183.11 | -0.81 | -20.35 |
| 23Q4 (17) | 0.19 | 6.88 | 7.18 | 0.61 | 24.49 | 19.61 | 19.38 | -53.48 | -47.28 | 0.00 | 0 | -100.0 | 357.61 | -6.15 | -7.41 | 184.61 | -8.59 | -18.4 |
| 23Q3 (16) | 0.18 | -7.41 | 4.02 | 0.49 | -54.63 | 2.08 | 41.66 | 2565.09 | -43.88 | 0.00 | 0 | 0 | 381.06 | 8.86 | -1.85 | 201.96 | 4.32 | -13.94 |
| 23Q2 (15) | 0.19 | 10.54 | -1.98 | 1.08 | 140.0 | -0.92 | -1.69 | -104.5 | 97.12 | 0.00 | 0 | 0 | 350.03 | -12.55 | 4.71 | 193.59 | -15.79 | -7.17 |
| 23Q1 (14) | 0.17 | -2.02 | -0.17 | 0.45 | -11.76 | -32.84 | 37.57 | 2.2 | 192.37 | 0.00 | -100.0 | 0 | 400.26 | 3.64 | 1.0 | 229.90 | 1.61 | -12.15 |
| 22Q4 (13) | 0.18 | 3.73 | 6.32 | 0.51 | 6.25 | 10.87 | 36.76 | -50.48 | -67.34 | 0.04 | 0 | 0 | 386.21 | -0.53 | -9.99 | 226.25 | -3.58 | -20.65 |
| 22Q3 (12) | 0.17 | -12.75 | -4.29 | 0.48 | -55.96 | -48.39 | 74.24 | 226.37 | 37220.0 | 0.00 | 0 | 0 | 388.25 | 16.14 | -1.24 | 234.66 | 12.52 | -12.04 |
| 22Q2 (11) | 0.20 | 12.58 | 23.37 | 1.09 | 62.69 | 127.08 | -58.75 | -557.2 | -383.82 | 0.00 | 0 | 0 | 334.29 | -15.65 | -27.36 | 208.55 | -20.31 | -35.32 |
| 22Q1 (10) | 0.17 | 4.36 | 15.9 | 0.67 | 45.65 | 59.52 | 12.85 | -88.58 | -83.29 | 0.00 | 0 | 0 | 396.30 | -7.64 | -20.64 | 261.69 | -8.22 | -27.67 |
| 21Q4 (9) | 0.17 | -6.63 | 14.25 | 0.46 | -50.54 | 24.32 | 112.57 | 56385.0 | 154.45 | 0.00 | 0 | 0 | 429.09 | 9.15 | -17.02 | 285.12 | 6.88 | -25.42 |
| 21Q3 (8) | 0.18 | 12.47 | 35.57 | 0.93 | 93.75 | 165.71 | -0.20 | -100.97 | 99.98 | 0.00 | 0 | 0 | 393.12 | -14.58 | -33.81 | 266.77 | -17.26 | -40.88 |
| 21Q2 (7) | 0.16 | 5.77 | 26.47 | 0.48 | 14.29 | 50.0 | 20.70 | -73.09 | 0 | 0.00 | 0 | 0 | 460.20 | -7.84 | -27.45 | 322.42 | -10.88 | -40.78 |
| 21Q1 (6) | 0.15 | 2.86 | 46.08 | 0.42 | 13.51 | -27.59 | 76.91 | 73.85 | 0 | 0.00 | 0 | 0 | 499.35 | -3.44 | -43.6 | 361.80 | -5.36 | -52.36 |
| 20Q4 (5) | 0.15 | 10.8 | 50.0 | 0.37 | 5.71 | -28.85 | 44.24 | 105.19 | -90.51 | 0.00 | 0 | 0 | 517.12 | -12.93 | -48.26 | 382.31 | -15.27 | -54.2 |
| 20Q3 (4) | 0.13 | 4.91 | 0.0 | 0.35 | 9.38 | 0.0 | -851.60 | 0 | 0.0 | 0.00 | 0 | 0.0 | 593.93 | -6.37 | 0.0 | 451.21 | -17.12 | 0.0 |
| 20Q2 (3) | 0.13 | 22.17 | 0.0 | 0.32 | -44.83 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 634.32 | -28.35 | 0.0 | 544.44 | -28.32 | 0.0 |
| 20Q1 (2) | 0.10 | 5.62 | 0.0 | 0.58 | 11.54 | 0.0 | 0.00 | -100.0 | 0.0 | 0.00 | 0 | 0.0 | 885.31 | -11.42 | 0.0 | 759.49 | -9.01 | 0.0 |
| 19Q4 (1) | 0.10 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 466.38 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 999.43 | 0.0 | 0.0 | 834.69 | 0.0 | 0.0 |
