- 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) | 0.64 | 12.76 | 2.34 | 1.74 | 21.49 | 392.89 | 6.27 | 0 | 6.79 | 0 | 167.25 | -30.18 | 102.96 | -43.4 |
| 2022 (9) | 0.57 | 5.28 | 2.3 | 4.07 | 4.36 | 120.2 | -10.86 | 0 | 0.00 | 0 | 239.54 | -35.38 | 181.90 | -40.95 |
| 2021 (8) | 0.54 | -6.83 | 2.21 | 22.78 | 1.98 | -53.41 | -25.00 | 0 | 0.00 | 0 | 370.71 | 48.83 | 308.04 | 55.29 |
| 2020 (7) | 0.58 | 21.03 | 1.8 | 125.0 | 4.25 | -56.32 | -38.64 | 0 | 0.00 | 0 | 249.08 | 60.44 | 198.37 | 94.63 |
| 2019 (6) | 0.48 | -3.16 | 0.8 | -28.57 | 9.73 | 1.14 | -26.32 | 0 | 0.00 | 0 | 155.25 | -11.7 | 101.92 | -26.76 |
| 2018 (5) | 0.49 | 24.35 | 1.12 | -22.22 | 9.62 | -21.85 | -42.33 | 0 | 0.00 | 0 | 175.82 | -30.2 | 139.16 | -38.19 |
| 2017 (4) | 0.40 | -17.36 | 1.44 | -53.55 | 12.31 | -21.64 | -17.94 | 0 | 0.00 | 0 | 251.88 | 65.35 | 225.15 | 107.42 |
| 2016 (3) | 0.48 | -1.56 | 3.1 | 5066.67 | 15.71 | -11.44 | -7.63 | 0 | 0.00 | 0 | 152.33 | -55.13 | 108.55 | -37.95 |
| 2015 (2) | 0.49 | 59.03 | 0.06 | 0 | 17.74 | 10.32 | 0.29 | -99.14 | 0.00 | 0 | 339.52 | 53.12 | 174.94 | 27.13 |
| 2014 (1) | 0.31 | -28.5 | 0 | 0 | 16.08 | 7.92 | 33.71 | -1.17 | 0.00 | 0 | 221.74 | -0.67 | 137.61 | -10.07 |
| 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) | 0.56 | 6.02 | -11.62 | 1.84 | 38.35 | -22.69 | 6.77 | -98.29 | -12.76 | 17.67 | 1114.58 | -25.5 | 144.78 | 0.86 | -15.72 | 98.14 | 17.06 | -11.02 |
| 24Q2 (19) | 0.53 | -11.59 | -19.36 | 1.33 | -41.92 | -49.24 | 396.21 | 9029.26 | 2307.11 | 1.45 | -96.15 | -80.12 | 143.54 | -18.48 | -11.3 | 83.84 | -28.57 | -23.69 |
| 24Q1 (18) | 0.60 | -6.83 | -5.61 | 2.29 | -2.14 | -1.72 | 4.34 | 200.93 | -16.54 | 37.75 | 59.19 | 3.71 | 176.07 | 5.27 | -4.55 | 117.38 | 14.01 | -1.46 |
| 23Q4 (17) | 0.64 | 1.2 | 12.76 | 2.34 | -1.68 | 1.74 | -4.30 | -155.41 | 82.81 | 23.71 | 0.0 | -57.9 | 167.25 | -2.64 | -30.18 | 102.96 | -6.65 | -43.4 |
| 23Q3 (16) | 0.63 | -3.25 | 13.76 | 2.38 | -9.16 | 3.03 | 7.76 | -52.86 | 6366.67 | 23.71 | 224.05 | -57.9 | 171.79 | 6.15 | -47.45 | 110.29 | 0.38 | -59.07 |
| 23Q2 (15) | 0.65 | 3.48 | 7.0 | 2.62 | 12.45 | 6.94 | 16.46 | 216.54 | 398.79 | 7.32 | -79.9 | -87.01 | 161.83 | -12.27 | -24.97 | 109.87 | -7.77 | -39.46 |
| 23Q1 (14) | 0.63 | 11.29 | 5.7 | 2.33 | 1.3 | -2.92 | 5.20 | 120.78 | 125.18 | 36.40 | -35.38 | 0 | 184.46 | -22.99 | -24.51 | 119.12 | -34.51 | -41.33 |
| 22Q4 (13) | 0.57 | 2.1 | 5.28 | 2.3 | -0.43 | 4.07 | -25.02 | -20950.0 | 31.94 | 56.33 | 0.0 | 0 | 239.54 | -26.72 | -35.38 | 181.90 | -32.5 | -40.95 |
| 22Q3 (12) | 0.56 | -9.01 | -5.24 | 2.31 | -5.71 | 20.94 | 0.12 | -96.36 | 100.44 | 56.33 | 0.0 | 0 | 326.89 | 51.56 | -1.27 | 269.48 | 48.48 | 9.28 |
| 22Q2 (11) | 0.61 | 2.22 | 5.21 | 2.45 | 2.08 | 36.11 | 3.30 | 115.98 | 131.55 | 56.33 | 0 | 0 | 215.68 | -11.73 | -1.82 | 181.49 | -10.61 | 15.66 |
| 22Q1 (10) | 0.60 | 10.85 | -0.61 | 2.4 | 8.6 | 29.73 | -20.65 | 43.82 | 11.75 | 0.00 | 0 | 0 | 244.34 | -34.09 | 10.15 | 203.03 | -34.09 | 28.12 |
| 21Q4 (9) | 0.54 | -8.1 | -6.83 | 2.21 | 15.71 | 22.78 | -36.76 | -33.33 | -623.62 | 0.00 | 0 | 0 | 370.71 | 11.96 | 48.83 | 308.04 | 24.92 | 55.29 |
| 21Q3 (8) | 0.59 | 1.03 | 1.86 | 1.91 | 6.11 | 36.43 | -27.57 | -163.58 | 12.73 | 0.00 | 0 | 0 | 331.10 | 50.72 | 63.7 | 246.59 | 57.14 | 67.92 |
| 21Q2 (7) | 0.58 | -3.44 | 5.0 | 1.8 | -2.7 | 181.25 | -10.46 | 55.3 | 90.16 | 0.00 | 0 | 0 | 219.68 | -0.97 | 86.52 | 156.92 | -0.98 | 78.68 |
| 21Q1 (6) | 0.60 | 3.92 | 19.18 | 1.85 | 2.78 | 63.72 | -23.40 | -360.63 | 68.8 | 0.00 | 0 | 0 | 221.83 | -10.94 | 61.21 | 158.47 | -20.11 | 61.95 |
| 20Q4 (5) | 0.58 | 0.47 | 21.03 | 1.8 | 28.57 | 125.0 | -5.08 | 83.92 | 89.18 | 0.00 | 0 | 0 | 249.08 | 23.15 | 60.44 | 198.37 | 35.08 | 94.63 |
| 20Q3 (4) | 0.58 | 4.15 | 0.0 | 1.4 | 118.75 | 0.0 | -31.59 | 70.29 | 0.0 | 0.00 | 0 | 0.0 | 202.26 | 71.73 | 0.0 | 146.85 | 67.22 | 0.0 |
| 20Q2 (3) | 0.55 | 9.6 | 0.0 | 0.64 | -43.36 | 0.0 | -106.32 | -41.78 | 0.0 | 0.00 | 0 | 0.0 | 117.78 | -14.4 | 0.0 | 87.82 | -10.25 | 0.0 |
| 20Q1 (2) | 0.51 | 5.53 | 0.0 | 1.13 | 41.25 | 0.0 | -74.99 | -59.76 | 0.0 | 0.00 | 0 | 0.0 | 137.60 | -11.37 | 0.0 | 97.85 | -3.99 | 0.0 |
| 19Q4 (1) | 0.48 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | -46.94 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 155.25 | 0.0 | 0.0 | 101.92 | 0.0 | 0.0 |
