- 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) | 0.54 | 23.84 | 0 | 0 | 1367.73 | 27.51 | 73.59 | -95.02 | 0.00 | 0 | 211.20 | 3.92 | 118.88 | 0.81 |
| 2022 (9) | 0.43 | -5.09 | 0 | 0 | 1072.64 | -12.01 | 1477.01 | -50.53 | 0.00 | 0 | 203.23 | 3.64 | 117.93 | 11.38 |
| 2021 (8) | 0.46 | 2.81 | 2.0 | -63.44 | 1219.05 | 44.09 | 2985.51 | 481.04 | 0.01 | -68.77 | 196.09 | -1.0 | 105.88 | -12.37 |
| 2020 (7) | 0.45 | 25.75 | 5.47 | 82.33 | 846.03 | 36.94 | 513.82 | 145.04 | 0.05 | 3003.11 | 198.08 | -16.68 | 120.83 | -15.43 |
| 2019 (6) | 0.35 | 9.42 | 3.0 | -8.81 | 617.81 | 1.41 | 209.69 | -70.01 | 0.00 | -63.89 | 237.73 | -10.06 | 142.87 | -5.63 |
| 2018 (5) | 0.32 | -13.77 | 3.29 | -2.08 | 609.24 | 1.73 | 699.22 | -14.12 | 0.00 | 198.46 | 264.33 | 9.93 | 151.40 | -11.47 |
| 2017 (4) | 0.38 | 2.6 | 3.36 | 125.5 | 598.85 | 14.4 | 814.22 | 2518.91 | 0.00 | -45.13 | 240.46 | -1.73 | 171.02 | 7.06 |
| 2016 (3) | 0.37 | 13.81 | 1.49 | 112.86 | 523.47 | 2.99 | 31.09 | -98.33 | 0.00 | 0 | 244.69 | -10.96 | 159.74 | -9.24 |
| 2015 (2) | 0.32 | -2.55 | 0.7 | -1.41 | 508.29 | -6.81 | 1858.90 | 1059.06 | 0.00 | 0 | 274.81 | 9.07 | 176.00 | 9.3 |
| 2014 (1) | 0.33 | -12.19 | 0.71 | -97.28 | 545.42 | 6.7 | 160.38 | 51.79 | 0.00 | 0 | 251.95 | 17.47 | 161.03 | 30.29 |
| 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) | 0.61 | -3.67 | 2.92 | 121.0 | -25.23 | 0 | 20.63 | -28.29 | -62.35 | 0.00 | 0 | 0 | 199.48 | 18.78 | 6.17 | 112.69 | 30.1 | -0.73 |
| 24Q2 (19) | 0.63 | -1.36 | 37.65 | 161.82 | 51.49 | 0 | 28.77 | -30.47 | -97.31 | 0.00 | 0 | 0 | 167.94 | 1.76 | -12.98 | 86.62 | 12.36 | -18.41 |
| 24Q1 (18) | 0.64 | 18.45 | 45.81 | 106.82 | 0 | 0 | 41.38 | 16.63 | -96.1 | 0.00 | 0 | 0 | 165.03 | -21.86 | -18.46 | 77.09 | -35.15 | -30.28 |
| 23Q4 (17) | 0.54 | -8.55 | 23.84 | 0 | 0 | 0 | 35.48 | -35.26 | -95.79 | 0.00 | 0 | 0 | 211.20 | 12.41 | 3.92 | 118.88 | 4.72 | 0.81 |
| 23Q3 (16) | 0.59 | 28.83 | 55.24 | 0 | 0 | -100.0 | 54.80 | -94.88 | -92.93 | 0.00 | 0 | -100.0 | 187.88 | -2.65 | -20.16 | 113.52 | 6.92 | -1.59 |
| 23Q2 (15) | 0.46 | 4.48 | -5.35 | 0 | 0 | -100.0 | 1070.35 | 0.86 | -31.02 | 0.00 | 0 | -100.0 | 192.99 | -4.64 | 5.03 | 106.17 | -3.98 | 30.59 |
| 23Q1 (14) | 0.44 | 0.6 | 0.67 | 0 | 0 | -100.0 | 1061.23 | 26.02 | -68.73 | 0.00 | 0 | -100.0 | 202.38 | -0.42 | -2.66 | 110.57 | -6.24 | 17.18 |
| 22Q4 (13) | 0.43 | 14.64 | -5.09 | 0 | -100.0 | -100.0 | 842.11 | 8.68 | -73.4 | 0.00 | -100.0 | -100.0 | 203.23 | -13.64 | 3.64 | 117.93 | 2.24 | 11.38 |
| 22Q3 (12) | 0.38 | -21.45 | -14.98 | 2.0 | 0.0 | 0.0 | 774.82 | -50.07 | -78.14 | 0.11 | -29.29 | 104.28 | 235.32 | 28.07 | 17.35 | 115.35 | 41.88 | 4.96 |
| 22Q2 (11) | 0.48 | 11.12 | -1.17 | 2.0 | 0.0 | 0.0 | 1551.75 | -54.27 | -47.44 | 0.16 | 169.65 | 164.43 | 183.75 | -11.62 | 2.02 | 81.30 | -13.84 | -17.05 |
| 22Q1 (10) | 0.43 | -5.15 | -8.86 | 2.0 | 0.0 | 0.0 | 3393.47 | 7.17 | 43.7 | 0.06 | 10.38 | -17.69 | 207.92 | 6.03 | 13.07 | 94.36 | -10.88 | -11.83 |
| 21Q4 (9) | 0.46 | 2.69 | 2.81 | 2.0 | 0.0 | -63.44 | 3166.38 | -10.68 | 514.15 | 0.05 | -2.95 | -71.63 | 196.09 | -2.21 | -1.0 | 105.88 | -3.66 | -12.37 |
| 21Q3 (8) | 0.45 | -8.68 | -8.14 | 2.0 | 0.0 | -67.27 | 3544.88 | 20.08 | 433.32 | 0.06 | -8.47 | -63.59 | 200.52 | 11.33 | 9.98 | 109.90 | 12.13 | -4.18 |
| 21Q2 (7) | 0.49 | 2.48 | 8.39 | 2.0 | 0.0 | -64.41 | 2952.08 | 25.01 | 455.78 | 0.06 | -16.06 | -71.14 | 180.12 | -2.05 | -7.3 | 98.01 | -8.42 | -19.27 |
| 21Q1 (6) | 0.48 | 6.98 | 19.72 | 2.0 | -63.44 | -56.52 | 2361.47 | 358.03 | 577.77 | 0.07 | -61.96 | -75.53 | 183.89 | -7.16 | -17.04 | 107.02 | -11.43 | -14.58 |
| 20Q4 (5) | 0.45 | -8.24 | 25.75 | 5.47 | -10.47 | 82.33 | 515.57 | -22.43 | -34.57 | 0.19 | 24.57 | 2377.31 | 198.08 | 8.64 | -16.68 | 120.83 | 5.35 | -15.43 |
| 20Q3 (4) | 0.49 | 7.75 | 0.0 | 6.11 | 8.72 | 0.0 | 664.68 | 25.14 | 0.0 | 0.15 | -27.43 | 0.0 | 182.33 | -6.16 | 0.0 | 114.69 | -5.53 | 0.0 |
| 20Q2 (3) | 0.45 | 13.19 | 0.0 | 5.62 | 22.17 | 0.0 | 531.16 | 52.45 | 0.0 | 0.21 | -28.83 | 0.0 | 194.30 | -12.34 | 0.0 | 121.41 | -3.1 | 0.0 |
| 20Q1 (2) | 0.40 | 12.37 | 0.0 | 4.6 | 53.33 | 0.0 | 348.42 | -55.78 | 0.0 | 0.30 | 3750.44 | 0.0 | 221.65 | -6.76 | 0.0 | 125.29 | -12.3 | 0.0 |
| 19Q4 (1) | 0.35 | 0.0 | 0.0 | 3.0 | 0.0 | 0.0 | 787.93 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 237.73 | 0.0 | 0.0 | 142.87 | 0.0 | 0.0 |
