- 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) | 0.23 | -5.7 | 11.77 | -14.28 | 84.2 | -12.05 | 5.59 | 847.46 | 2.65 | 0 | 271.89 | 21.13 | 110.40 | 12.6 |
| 2022 (9) | 0.24 | -13.73 | 13.73 | -20.41 | 95.74 | -10.52 | 0.59 | -95.16 | 0.00 | 0 | 224.47 | 10.59 | 98.05 | 14.73 |
| 2021 (8) | 0.28 | -16.68 | 17.25 | -8.73 | 107.0 | 34.93 | 12.19 | 0 | 0.00 | 0 | 202.98 | 33.24 | 85.46 | 81.79 |
| 2020 (7) | 0.33 | -13.63 | 18.9 | -11.43 | 79.3 | -31.16 | -2.15 | 0 | 765.67 | 0.0 | 152.34 | 6.12 | 47.01 | -17.8 |
| 2019 (6) | 0.38 | -36.53 | 21.34 | -39.03 | 115.19 | 3.62 | -6.93 | 0 | 765.67 | 0.0 | 143.55 | 12.32 | 57.19 | 176.68 |
| 2018 (5) | 0.61 | -2.46 | 35.0 | -56.12 | 111.17 | 41.91 | 2.14 | 92.79 | 765.67 | 0.0 | 127.81 | 43.67 | 20.67 | -30.98 |
| 2017 (4) | 0.62 | 9.29 | 79.77 | 32.73 | 78.34 | 12.46 | 1.11 | -19.57 | 765.67 | 0.0 | 88.96 | 16.14 | 29.95 | -6.76 |
| 2016 (3) | 0.57 | 1.75 | 60.1 | 2.98 | 69.66 | -6.97 | 1.38 | 0 | 765.67 | 0.0 | 76.60 | -21.17 | 32.12 | -31.92 |
| 2015 (2) | 0.56 | 1.49 | 58.36 | -14.25 | 74.88 | -16.86 | -3.57 | 0 | 765.67 | 0.0 | 97.17 | 3.21 | 47.18 | 59.23 |
| 2014 (1) | 0.55 | 3.07 | 68.06 | 19.97 | 90.07 | -11.22 | 1.46 | 0 | 765.67 | 0 | 94.15 | -12.54 | 29.63 | -31.13 |
| 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) | 0.31 | 0.16 | 15.65 | 22.51 | 13.8 | 58.74 | -5.44 | -198.9 | -2465.22 | 3.47 | 0.0 | 40.01 | 197.53 | -4.49 | -13.95 | 76.24 | -9.73 | -23.29 |
| 24Q2 (19) | 0.31 | 18.27 | 19.57 | 19.78 | 47.06 | 36.6 | -1.82 | -136.11 | -342.67 | 3.47 | 0.0 | 40.01 | 206.81 | -13.12 | -12.92 | 84.46 | -21.61 | -21.29 |
| 24Q1 (18) | 0.26 | 14.75 | -5.76 | 13.45 | 14.27 | -18.39 | 5.04 | -69.06 | -28.1 | 3.47 | -3.23 | 40.01 | 238.03 | -12.45 | 8.56 | 107.75 | -2.4 | 21.55 |
| 23Q4 (17) | 0.23 | -14.93 | -5.7 | 11.77 | -17.0 | -14.28 | 16.29 | 6982.61 | 899.39 | 3.58 | 44.68 | 0 | 271.89 | 18.45 | 21.13 | 110.40 | 11.08 | 12.6 |
| 23Q3 (16) | 0.26 | 3.56 | -0.45 | 14.18 | -2.07 | -8.46 | 0.23 | -69.33 | 108.33 | 2.48 | 0.0 | 0 | 229.54 | -3.35 | 10.29 | 99.39 | -7.38 | 9.1 |
| 23Q2 (15) | 0.26 | -6.79 | -9.72 | 14.48 | -12.14 | -15.52 | 0.75 | -89.3 | 118.7 | 2.48 | 0.0 | 0 | 237.50 | 8.31 | 18.54 | 107.31 | 21.05 | 19.38 |
| 23Q1 (14) | 0.27 | 14.83 | -6.03 | 16.48 | 20.03 | -5.72 | 7.01 | 330.06 | -19.43 | 2.48 | 0 | 0 | 219.27 | -2.32 | 9.15 | 88.65 | -9.59 | 19.46 |
| 22Q4 (13) | 0.24 | -10.2 | -13.73 | 13.73 | -11.36 | -20.41 | 1.63 | 159.06 | 112.6 | 0.00 | 0 | -100.0 | 224.47 | 7.85 | 10.59 | 98.05 | 7.63 | 14.73 |
| 22Q3 (12) | 0.27 | -6.08 | -16.81 | 15.49 | -9.63 | -19.7 | -2.76 | 31.17 | -120.44 | 0.00 | 0 | -100.0 | 208.13 | 3.88 | 9.94 | 91.10 | 1.35 | 27.2 |
| 22Q2 (11) | 0.28 | -2.98 | -23.24 | 17.14 | -1.95 | -21.09 | -4.01 | -146.09 | -120.92 | 0.00 | 0 | -100.0 | 200.36 | -0.26 | 24.72 | 89.89 | 21.13 | 44.42 |
| 22Q1 (10) | 0.29 | 5.42 | -10.36 | 17.48 | 1.33 | -6.32 | 8.70 | 167.23 | -65.48 | 0.00 | -100.0 | -100.0 | 200.89 | -1.03 | 21.03 | 74.21 | -13.16 | 25.61 |
| 21Q4 (9) | 0.28 | -13.4 | -16.68 | 17.25 | -10.58 | -8.73 | -12.94 | -195.85 | -215.61 | 0.17 | 0.0 | -87.66 | 202.98 | 7.22 | 33.24 | 85.46 | 19.32 | 81.79 |
| 21Q3 (8) | 0.32 | -13.34 | -12.85 | 19.29 | -11.19 | -7.66 | 13.50 | -29.58 | 254.33 | 0.17 | 1.79 | -87.66 | 189.31 | 17.84 | 32.43 | 71.62 | 15.07 | 68.48 |
| 21Q2 (7) | 0.37 | 13.31 | -4.23 | 21.72 | 16.4 | 0.6 | 19.17 | -23.93 | 677.41 | 0.17 | 2.69 | 0 | 160.65 | -3.22 | 9.14 | 62.24 | 5.35 | -0.19 |
| 21Q1 (6) | 0.33 | -2.02 | -17.87 | 18.66 | -1.27 | -21.1 | 25.20 | 714.63 | 717.65 | 0.16 | -88.2 | 0 | 165.99 | 8.96 | 17.9 | 59.08 | 25.68 | 0.0 |
| 20Q4 (5) | 0.33 | -9.41 | -13.63 | 18.9 | -9.53 | -11.43 | -4.10 | -207.61 | 84.18 | 1.38 | 0.0 | 0 | 152.34 | 6.57 | 6.12 | 47.01 | 10.59 | -17.8 |
| 20Q3 (4) | 0.37 | -4.78 | 0.0 | 20.89 | -3.24 | 0.0 | 3.81 | 214.76 | 0.0 | 1.38 | 0 | 0.0 | 142.95 | -2.89 | 0.0 | 42.51 | -31.83 | 0.0 |
| 20Q2 (3) | 0.39 | -2.83 | 0.0 | 21.59 | -8.71 | 0.0 | -3.32 | 18.63 | 0.0 | 0.00 | 0 | 0.0 | 147.20 | 4.55 | 0.0 | 62.36 | 5.55 | 0.0 |
| 20Q1 (2) | 0.40 | 3.04 | 0.0 | 23.65 | 10.82 | 0.0 | -4.08 | 84.26 | 0.0 | 0.00 | 0 | 0.0 | 140.79 | -1.92 | 0.0 | 59.08 | 3.3 | 0.0 |
| 19Q4 (1) | 0.38 | 0.0 | 0.0 | 21.34 | 0.0 | 0.0 | -25.92 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 143.55 | 0.0 | 0.0 | 57.19 | 0.0 | 0.0 |
