- 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) | 0.78 | 1.65 | 9.91 | 4.32 | 11.6 | -6.3 | 0.40 | 0 | 2.66 | 0.0 | 57.91 | -28.08 | 30.61 | -37.73 |
| 2022 (9) | 0.76 | 5.57 | 9.5 | 4.86 | 12.38 | 25.69 | -1.65 | 0 | 2.66 | 0.0 | 80.52 | -7.68 | 49.16 | -3.61 |
| 2021 (8) | 0.72 | 9.31 | 9.06 | 29.24 | 9.85 | 36.62 | -0.07 | 0 | 2.66 | 0.0 | 87.22 | 6.31 | 51.00 | 6.87 |
| 2020 (7) | 0.66 | 3.91 | 7.01 | 3.39 | 7.21 | -18.44 | -2.22 | 0 | 2.66 | 0.0 | 82.04 | -4.13 | 47.72 | 3.94 |
| 2019 (6) | 0.64 | 6.22 | 6.78 | 41.84 | 8.84 | -37.39 | -3.67 | 0 | 2.66 | 0.0 | 85.57 | -27.51 | 45.91 | -42.18 |
| 2018 (5) | 0.60 | -6.44 | 4.78 | -0.21 | 14.12 | 12.15 | 7.25 | 0 | 2.66 | -55.23 | 118.04 | 16.59 | 79.40 | 26.8 |
| 2017 (4) | 0.64 | -2.7 | 4.79 | -16.26 | 12.59 | 25.02 | -2.31 | 0 | 5.93 | 0.0 | 101.24 | 1.31 | 62.62 | 10.62 |
| 2016 (3) | 0.66 | -0.65 | 5.72 | -2.89 | 10.07 | 16.82 | -0.54 | 0 | 5.93 | 0.0 | 99.93 | 1.9 | 56.61 | 0.14 |
| 2015 (2) | 0.66 | 16.11 | 5.89 | 35.71 | 8.62 | -25.69 | -7.01 | 0 | 5.93 | 0.0 | 98.07 | -27.84 | 56.53 | -29.48 |
| 2014 (1) | 0.57 | -5.48 | 4.34 | 16.04 | 11.6 | 12.19 | 5.14 | 42.78 | 5.93 | 0 | 135.91 | 10.13 | 80.16 | 1.12 |
| 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) | 0.83 | 2.39 | 8.26 | 10.99 | 2.61 | 6.8 | -2.66 | -7.69 | -621.57 | 225.50 | 0.0 | 0.0 | 57.14 | -0.1 | -24.94 | 30.86 | -0.36 | -34.49 |
| 24Q2 (19) | 0.81 | 1.96 | 5.02 | 10.71 | -0.74 | 2.68 | -2.47 | 45.11 | -380.68 | 225.50 | 0.0 | 0.0 | 57.20 | -1.26 | -28.89 | 30.97 | -4.47 | -37.38 |
| 24Q1 (18) | 0.79 | 2.06 | 4.81 | 10.79 | 8.88 | 13.82 | -4.50 | 6.64 | -184.75 | 225.50 | 0.0 | 0.0 | 57.93 | 0.03 | -25.19 | 32.42 | 5.91 | -31.72 |
| 23Q4 (17) | 0.78 | 1.61 | 1.65 | 9.91 | -3.69 | 4.32 | -4.82 | -1045.1 | -792.59 | 225.50 | 0.0 | 0.0 | 57.91 | -23.93 | -28.08 | 30.61 | -35.02 | -37.73 |
| 23Q3 (16) | 0.76 | -0.68 | 0.92 | 10.29 | -1.34 | 10.53 | 0.51 | -42.05 | 121.52 | 225.50 | 0.0 | 0.0 | 76.13 | -5.36 | -8.21 | 47.11 | -4.75 | -0.13 |
| 23Q2 (15) | 0.77 | 1.76 | 2.49 | 10.43 | 10.02 | 10.25 | 0.88 | -83.43 | 159.06 | 225.50 | 0.0 | 0.0 | 80.44 | 3.87 | -7.63 | 49.46 | 4.17 | -3.83 |
| 23Q1 (14) | 0.76 | -1.02 | 3.58 | 9.48 | -0.21 | 3.27 | 5.31 | 1083.33 | 283.74 | 225.50 | 0.0 | 0.0 | 77.44 | -3.83 | -4.23 | 47.48 | -3.42 | 12.27 |
| 22Q4 (13) | 0.76 | 0.88 | 5.57 | 9.5 | 2.04 | 4.86 | -0.54 | 77.22 | 87.56 | 225.50 | 0.0 | 0.0 | 80.52 | -2.92 | -7.68 | 49.16 | 4.22 | -3.61 |
| 22Q3 (12) | 0.76 | 0.87 | 7.53 | 9.31 | -1.59 | 7.26 | -2.37 | -59.06 | -337.0 | 225.50 | 0.0 | 0.0 | 82.94 | -4.75 | -9.99 | 47.17 | -8.28 | -13.92 |
| 22Q2 (11) | 0.75 | 2.84 | 8.64 | 9.46 | 3.05 | 12.35 | -1.49 | 48.44 | -208.76 | 225.50 | 0.0 | 0.0 | 87.08 | 7.69 | -12.2 | 51.43 | 21.61 | -16.79 |
| 22Q1 (10) | 0.73 | 0.88 | 8.15 | 9.18 | 1.32 | 20.79 | -2.89 | 33.41 | -226.75 | 225.50 | 0.0 | 0.0 | 80.86 | -7.29 | -21.39 | 42.29 | -17.08 | -32.3 |
| 21Q4 (9) | 0.72 | 2.75 | 9.31 | 9.06 | 4.38 | 29.24 | -4.34 | -534.0 | -686.49 | 225.50 | 0.0 | 0 | 87.22 | -5.35 | 6.31 | 51.00 | -6.93 | 6.87 |
| 21Q3 (8) | 0.70 | 1.91 | 6.86 | 8.68 | 3.09 | 22.95 | 1.00 | -27.01 | 122.37 | 225.50 | 0.0 | 0 | 92.15 | -7.09 | 10.2 | 54.80 | -11.34 | 16.3 |
| 21Q2 (7) | 0.69 | 2.37 | 6.36 | 8.42 | 10.79 | 24.01 | 1.37 | -39.91 | 150.55 | 225.50 | 0.0 | 0 | 99.18 | -3.58 | 22.34 | 61.81 | -1.06 | 46.16 |
| 21Q1 (6) | 0.68 | 1.96 | 4.9 | 7.6 | 8.42 | 9.35 | 2.28 | 208.11 | 139.65 | 225.50 | 0 | 0 | 102.86 | 25.38 | 28.9 | 62.47 | 30.91 | 50.6 |
| 20Q4 (5) | 0.66 | 0.46 | 3.91 | 7.01 | -0.71 | 3.39 | 0.74 | 116.55 | 106.32 | 0.00 | 0 | 0 | 82.04 | -1.89 | -4.13 | 47.72 | 1.27 | 3.94 |
| 20Q3 (4) | 0.66 | 1.43 | 0.0 | 7.06 | 3.98 | 0.0 | -4.47 | -64.94 | 0.0 | 0.00 | 0 | 0.0 | 83.62 | 3.15 | 0.0 | 47.12 | 11.42 | 0.0 |
| 20Q2 (3) | 0.65 | 0.96 | 0.0 | 6.79 | -2.3 | 0.0 | -2.71 | 52.87 | 0.0 | 0.00 | 0 | 0.0 | 81.07 | 1.59 | 0.0 | 42.29 | 1.95 | 0.0 |
| 20Q1 (2) | 0.64 | 1.0 | 0.0 | 6.95 | 2.51 | 0.0 | -5.75 | 50.9 | 0.0 | 0.00 | 0 | 0.0 | 79.80 | -6.74 | 0.0 | 41.48 | -9.65 | 0.0 |
| 19Q4 (1) | 0.64 | 0.0 | 0.0 | 6.78 | 0.0 | 0.0 | -11.71 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 85.57 | 0.0 | 0.0 | 45.91 | 0.0 | 0.0 |
