- 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) | 0.47 | -26.61 | 12.62 | -31.15 | 21.76 | 2239.78 | 277.96 | 0 | 0.00 | 0 | 221.34 | 52.88 | 83.02 | 119.92 |
| 2022 (9) | 0.63 | 15.07 | 18.33 | 96.04 | 0.93 | 40.91 | -36.02 | 0 | 0.00 | 0 | 144.78 | -13.12 | 37.75 | 43.43 |
| 2021 (8) | 0.55 | -5.94 | 9.35 | 0.0 | 0.66 | 2100.0 | -1224.42 | 0 | 0.00 | 0 | 166.65 | 11.76 | 26.32 | 17.71 |
| 2020 (7) | 0.59 | 16.15 | 9.35 | 18.5 | 0.03 | -75.0 | -593.78 | 0 | 0.00 | 0 | 149.11 | -9.73 | 22.36 | -46.98 |
| 2019 (6) | 0.50 | -21.78 | 7.89 | -9.0 | 0.12 | -94.55 | -108.56 | 0 | 0.00 | 0 | 165.18 | 40.07 | 42.17 | 273.85 |
| 2018 (5) | 0.64 | 180.58 | 8.67 | 8570.0 | 2.2 | -0.9 | -21.86 | 0 | 5.00 | 0.0 | 117.93 | -73.95 | 11.28 | -97.46 |
| 2017 (4) | 0.23 | -21.42 | 0.1 | -84.62 | 2.22 | -12.94 | 9.08 | -31.68 | 5.00 | 62.5 | 452.73 | 47.98 | 443.43 | 47.47 |
| 2016 (3) | 0.29 | -12.12 | 0.65 | -27.78 | 2.55 | -8.27 | 13.29 | -48.73 | 3.08 | 65.68 | 305.93 | 8.25 | 300.69 | 7.24 |
| 2015 (2) | 0.33 | -3.68 | 0.9 | -10.89 | 2.78 | 2.58 | 25.92 | -26.38 | 1.86 | -45.13 | 282.61 | -12.13 | 280.40 | -12.05 |
| 2014 (1) | 0.35 | 27.18 | 1.01 | 0 | 2.71 | 7.97 | 35.21 | 0 | 3.38 | 0 | 321.64 | 4.83 | 318.82 | 5.2 |
| 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) | 0.25 | -52.21 | -48.77 | 7.22 | 57.3 | -50.21 | 2312.77 | 8307.02 | 1226.05 | 0.00 | 0 | 0 | 403.26 | 111.11 | 109.04 | 272.38 | 243.78 | 222.92 |
| 24Q2 (19) | 0.52 | 9.82 | 28.15 | 4.59 | -63.63 | -38.06 | 27.51 | -80.1 | -99.48 | 0.00 | 0 | 0 | 191.02 | -11.06 | -17.96 | 79.23 | -14.49 | 14.73 |
| 24Q1 (18) | 0.48 | 2.49 | -17.1 | 12.62 | 0.0 | 15.89 | 138.22 | 188.98 | -58.15 | 0.00 | 0 | 0 | 214.78 | -2.96 | 33.56 | 92.66 | 11.61 | 113.31 |
| 23Q4 (17) | 0.47 | -4.77 | -26.61 | 12.62 | -12.97 | -31.15 | 47.83 | -72.58 | 647.34 | 0.00 | 0 | 0 | 221.34 | 14.74 | 52.88 | 83.02 | -1.58 | 119.92 |
| 23Q3 (16) | 0.49 | 19.56 | -22.38 | 14.5 | 95.68 | -20.94 | 174.41 | -96.69 | 6198.25 | 0.00 | 0 | 0 | 192.91 | -17.15 | 32.25 | 84.35 | 22.14 | 87.44 |
| 23Q2 (15) | 0.41 | -28.96 | -30.46 | 7.41 | -31.96 | -50.07 | 5269.47 | 1495.5 | 35995.57 | 0.00 | 0 | 0 | 232.83 | 44.79 | 49.7 | 69.06 | 58.98 | 54.29 |
| 23Q1 (14) | 0.57 | -9.26 | 18.12 | 10.89 | -40.59 | 16.47 | 330.27 | 5060.47 | 124.59 | 0.00 | 0 | 0 | 160.81 | 11.07 | -14.45 | 43.44 | 15.07 | 20.97 |
| 22Q4 (13) | 0.63 | 0.72 | 15.07 | 18.33 | -0.05 | 96.04 | 6.40 | 323.78 | 100.27 | 0.00 | 0 | 0 | 144.78 | -0.75 | -13.12 | 37.75 | -16.11 | 43.43 |
| 22Q3 (12) | 0.63 | 7.12 | 13.19 | 18.34 | 23.58 | 96.15 | -2.86 | 80.52 | 99.29 | 0.00 | 0 | 0 | 145.87 | -6.21 | -11.83 | 45.00 | 0.54 | 3.45 |
| 22Q2 (11) | 0.59 | 20.67 | 17.13 | 14.84 | 58.72 | 58.72 | -14.68 | 98.91 | 98.93 | 0.00 | 0 | 0 | 155.53 | -17.26 | -15.05 | 44.76 | 24.64 | -10.98 |
| 22Q1 (10) | 0.49 | -11.6 | 2.12 | 9.35 | 0.0 | 0.0 | -1343.00 | 43.49 | -29.13 | 0.00 | 0 | 0 | 187.97 | 12.79 | -2.32 | 35.91 | 36.44 | -37.02 |
| 21Q4 (9) | 0.55 | -0.94 | -5.94 | 9.35 | 0.0 | 0.0 | -2376.63 | -488.41 | -29.66 | 0.00 | 0 | 0 | 166.65 | 0.73 | 11.76 | 26.32 | -39.49 | 17.71 |
| 21Q3 (8) | 0.56 | 10.85 | -2.56 | 9.35 | 0.0 | 4.7 | -403.91 | 70.66 | 36.76 | 0.00 | 0 | 0 | 165.44 | -9.64 | 8.57 | 43.50 | -13.48 | 66.35 |
| 21Q2 (7) | 0.50 | 5.2 | -10.17 | 9.35 | 0.0 | 9.87 | -1376.83 | -32.39 | -183.95 | 0.00 | 0 | 0 | 183.09 | -4.85 | 17.39 | 50.28 | -11.82 | 73.8 |
| 21Q1 (6) | 0.48 | -18.58 | -11.49 | 9.35 | 0.0 | 18.5 | -1040.00 | 43.26 | 30.05 | 0.00 | 0 | 0 | 192.43 | 29.05 | 19.2 | 57.02 | 155.01 | 64.85 |
| 20Q4 (5) | 0.59 | 2.63 | 16.15 | 9.35 | 4.7 | 18.5 | -1833.00 | -187.0 | 0 | 0.00 | 0 | 0 | 149.11 | -2.15 | -9.73 | 22.36 | -14.49 | -46.98 |
| 20Q3 (4) | 0.57 | 2.19 | 0.0 | 8.93 | 4.94 | 0.0 | -638.67 | -138.94 | 0.0 | 0.00 | 0 | 0.0 | 152.38 | -2.3 | 0.0 | 26.15 | -9.61 | 0.0 |
| 20Q2 (3) | 0.56 | 3.66 | 0.0 | 8.51 | 7.86 | 0.0 | 1640.00 | 210.3 | 0.0 | 0.00 | 0 | 0.0 | 155.97 | -3.38 | 0.0 | 28.93 | -16.36 | 0.0 |
| 20Q1 (2) | 0.54 | 6.84 | 0.0 | 7.89 | 0.0 | 0.0 | -1486.85 | 0 | 0.0 | 0.00 | 0 | 0.0 | 161.43 | -2.27 | 0.0 | 34.59 | -17.97 | 0.0 |
| 19Q4 (1) | 0.50 | 0.0 | 0.0 | 7.89 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 165.18 | 0.0 | 0.0 | 42.17 | 0.0 | 0.0 |
