- 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) | 0.46 | -24.89 | 1.46 | -62.37 | 5.13 | -1.54 | -1.24 | 0 | 110.00 | 0.0 | 173.68 | 29.55 | 116.49 | 59.16 |
| 2022 (9) | 0.62 | -0.06 | 3.88 | -7.4 | 5.21 | -46.67 | -2.75 | 0 | 110.00 | 0.0 | 134.06 | 18.55 | 73.19 | 1.67 |
| 2021 (8) | 0.62 | -8.78 | 4.19 | -13.61 | 9.77 | 8.56 | 0.59 | 0 | 110.00 | 515.38 | 113.08 | 1.46 | 71.99 | 18.02 |
| 2020 (7) | 0.68 | 1.33 | 4.85 | 42.65 | 9.0 | -7.41 | -3.34 | 0 | 17.88 | 0.0 | 111.45 | -0.64 | 61.00 | -26.13 |
| 2019 (6) | 0.67 | -4.09 | 3.4 | -17.87 | 9.72 | 7.4 | -10.22 | 0 | 17.88 | 0.0 | 112.17 | 56.16 | 82.58 | 51.38 |
| 2018 (5) | 0.70 | -1.12 | 4.14 | -4.61 | 9.05 | -14.62 | -0.22 | 0 | 17.88 | 0.0 | 71.83 | 1.76 | 54.55 | 4.2 |
| 2017 (4) | 0.70 | 2.31 | 4.34 | -14.9 | 10.6 | 2.81 | 0.56 | -80.35 | 17.88 | 0.0 | 70.59 | -4.25 | 52.35 | -11.44 |
| 2016 (3) | 0.69 | 35.19 | 5.1 | 194.8 | 10.31 | 37.83 | 2.85 | 0 | 17.88 | 0 | 73.72 | -0.82 | 59.11 | -12.35 |
| 2015 (2) | 0.51 | -1.64 | 1.73 | 2.37 | 7.48 | -9.11 | -18.75 | 0 | 0.00 | 0 | 74.33 | -12.03 | 67.44 | -11.58 |
| 2014 (1) | 0.52 | 29.89 | 1.69 | 284.09 | 8.23 | 29.61 | -33.46 | 0 | 0.00 | 0 | 84.49 | -9.81 | 76.27 | -7.69 |
| 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) | 0.16 | -58.25 | -75.23 | 0.65 | -40.37 | -86.57 | -19.68 | 42.86 | -2752.17 | 3.45 | 0.0 | -82.1 | 858.22 | 268.56 | 865.38 | 718.07 | 349.05 | 1375.08 |
| 24Q2 (19) | 0.39 | -4.25 | -42.92 | 1.09 | 14.74 | -78.2 | -34.44 | -375.03 | -1781.97 | 3.45 | 0.0 | -82.1 | 232.86 | 15.04 | 168.46 | 159.91 | 42.09 | 236.3 |
| 24Q1 (18) | 0.41 | -12.13 | -41.2 | 0.95 | -34.93 | -82.08 | -7.25 | -466.16 | -35.26 | 3.45 | 0.0 | -82.1 | 202.42 | 16.55 | 76.59 | 112.54 | -3.39 | 126.8 |
| 23Q4 (17) | 0.46 | -29.49 | -24.89 | 1.46 | -69.83 | -62.37 | 1.98 | 386.96 | 141.42 | 3.45 | -82.1 | -82.1 | 173.68 | 95.37 | 29.55 | 116.49 | 139.3 | 59.16 |
| 23Q3 (16) | 0.66 | -3.78 | -0.14 | 4.84 | -3.2 | 10.0 | -0.69 | 62.3 | 60.8 | 19.30 | 0.0 | 0.0 | 88.90 | 2.49 | -24.94 | 48.68 | 2.38 | -36.42 |
| 23Q2 (15) | 0.68 | -1.37 | 1.38 | 5.0 | -5.66 | -2.72 | -1.83 | 65.86 | 32.47 | 19.30 | 0.0 | 0.0 | 86.74 | -24.33 | -28.78 | 47.55 | -4.17 | -40.23 |
| 23Q1 (14) | 0.69 | 12.24 | 8.22 | 5.3 | 36.6 | 14.72 | -5.36 | -12.13 | -254.97 | 19.30 | 0.0 | 0.0 | 114.63 | -14.49 | 4.07 | 49.62 | -32.2 | -30.37 |
| 22Q4 (13) | 0.62 | -6.25 | -0.06 | 3.88 | -11.82 | -7.4 | -4.78 | -171.59 | -268.9 | 19.30 | 0.0 | 0.0 | 134.06 | 13.19 | 18.55 | 73.19 | -4.41 | 1.67 |
| 22Q3 (12) | 0.66 | -2.32 | 2.17 | 4.4 | -14.4 | -4.76 | -1.76 | 35.06 | 44.83 | 19.30 | 0.0 | 0.0 | 118.44 | -2.75 | 22.75 | 76.57 | -3.76 | 44.15 |
| 22Q2 (11) | 0.67 | 5.28 | 2.81 | 5.14 | 11.26 | -6.03 | -2.71 | -79.47 | -178.32 | 19.30 | 0.0 | 0.0 | 121.79 | 10.57 | 11.72 | 79.56 | 11.65 | 8.0 |
| 22Q1 (10) | 0.64 | 3.65 | 0.52 | 4.62 | 10.26 | -1.91 | -1.51 | -153.36 | -132.31 | 19.30 | 0.0 | -79.79 | 110.15 | -2.59 | -4.5 | 71.26 | -1.01 | 14.69 |
| 21Q4 (9) | 0.62 | -4.15 | -8.78 | 4.19 | -9.31 | -13.61 | 2.83 | 188.71 | 185.86 | 19.30 | 0.0 | 0 | 113.08 | 17.19 | 1.46 | 71.99 | 35.52 | 18.02 |
| 21Q3 (8) | 0.64 | -1.71 | -6.26 | 4.62 | -15.54 | 5.24 | -3.19 | -192.2 | -27.6 | 19.30 | 0.0 | 0 | 96.49 | -11.49 | -2.63 | 53.12 | -27.89 | -12.02 |
| 21Q2 (7) | 0.66 | 2.94 | -5.8 | 5.47 | 16.14 | 30.55 | 3.46 | 632.31 | 140.19 | 19.30 | -79.79 | 0 | 109.01 | -5.49 | 18.81 | 73.67 | 18.57 | 30.46 |
| 21Q1 (6) | 0.64 | -5.94 | -5.5 | 4.71 | -2.89 | 21.39 | -0.65 | -165.66 | 85.81 | 95.50 | 0 | 0 | 115.34 | 3.49 | 16.09 | 62.13 | 1.85 | -7.32 |
| 20Q4 (5) | 0.68 | -1.5 | 1.33 | 4.85 | 10.48 | 42.65 | 0.99 | 139.6 | 103.17 | 0.00 | 0 | 0 | 111.45 | 12.46 | -0.64 | 61.00 | 1.03 | -26.13 |
| 20Q3 (4) | 0.69 | -1.22 | 0.0 | 4.39 | 4.77 | 0.0 | -2.50 | 70.96 | 0.0 | 0.00 | 0 | 0.0 | 99.10 | 8.01 | 0.0 | 60.38 | 6.92 | 0.0 |
| 20Q2 (3) | 0.70 | 3.27 | 0.0 | 4.19 | 7.99 | 0.0 | -8.61 | -87.99 | 0.0 | 0.00 | 0 | 0.0 | 91.75 | -7.65 | 0.0 | 56.47 | -15.77 | 0.0 |
| 20Q1 (2) | 0.67 | 0.85 | 0.0 | 3.88 | 14.12 | 0.0 | -4.58 | 85.34 | 0.0 | 0.00 | 0 | 0.0 | 99.35 | -11.43 | 0.0 | 67.04 | -18.82 | 0.0 |
| 19Q4 (1) | 0.67 | 0.0 | 0.0 | 3.4 | 0.0 | 0.0 | -31.24 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 112.17 | 0.0 | 0.0 | 82.58 | 0.0 | 0.0 |
