- 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) | 0.44 | 111.9 | 0 | 0 | 1.64 | 86.36 | -67.67 | 0 | 0.00 | 0 | 226.32 | -53.6 | 193.65 | -59.5 |
| 2022 (9) | 0.21 | -73.06 | 0 | 0 | 0.88 | -20.0 | -71.02 | 0 | 0.00 | 0 | 487.77 | 613.43 | 478.15 | 887.1 |
| 2021 (8) | 0.77 | 28.06 | 0.27 | -3.57 | 1.1 | -30.38 | -26.72 | 0 | 0.00 | 0 | 68.37 | -51.94 | 48.44 | -62.91 |
| 2020 (7) | 0.60 | -19.27 | 0.28 | -49.09 | 1.58 | -7.6 | -37.04 | 0 | 0.00 | 0 | 142.26 | -19.39 | 130.59 | 273.76 |
| 2019 (6) | 0.75 | 61.14 | 0.55 | -5.17 | 1.71 | -47.87 | -36.96 | 0 | 0.00 | 0 | 176.49 | -22.6 | 34.94 | -83.88 |
| 2018 (5) | 0.46 | -6.85 | 0.58 | -20.55 | 3.28 | -44.31 | -44.57 | 0 | 0.00 | 0 | 228.03 | 41.92 | 216.78 | 51.59 |
| 2017 (4) | 0.50 | 17.13 | 0.73 | 21.67 | 5.89 | -19.97 | -25.16 | 0 | 0.00 | 0 | 160.68 | 13.95 | 143.00 | 23.21 |
| 2016 (3) | 0.42 | 34.93 | 0.6 | 0 | 7.36 | -16.17 | -34.64 | 0 | 0.00 | 0 | 141.01 | -21.03 | 116.06 | -31.04 |
| 2015 (2) | 0.31 | -7.89 | 0 | 0 | 8.78 | 0.23 | 20.82 | -91.74 | 0.00 | 0 | 178.57 | 58.8 | 168.29 | 69.03 |
| 2014 (1) | 0.34 | -22.31 | 0 | 0 | 8.76 | 40.84 | 252.17 | 38.84 | 0.00 | 0 | 112.45 | -15.94 | 99.56 | -18.53 |
| 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) | 0.51 | 6.92 | 84.13 | 0.03 | 0 | 0 | -19.03 | 46.71 | 88.52 | 0.00 | 0 | 0 | 173.55 | -7.03 | -51.77 | 141.48 | 13.38 | -56.89 |
| 24Q2 (19) | 0.48 | -0.21 | 129.57 | 0 | 0 | 0 | -35.71 | 30.57 | 72.18 | 0.00 | 0 | 0 | 186.67 | -1.37 | -61.81 | 124.78 | -16.57 | -72.3 |
| 24Q1 (18) | 0.48 | 9.35 | 138.85 | 0 | 0 | 0 | -51.43 | -21.15 | 23.01 | 0.00 | 0 | 0 | 189.26 | -16.38 | -62.27 | 149.57 | -22.76 | -67.67 |
| 23Q4 (17) | 0.44 | 57.82 | 111.9 | 0 | 0 | 0 | -42.45 | 74.39 | 79.33 | 0.00 | 0 | 0 | 226.32 | -37.11 | -53.6 | 193.65 | -41.0 | -59.5 |
| 23Q3 (16) | 0.28 | 33.3 | 107.14 | 0 | 0 | 0 | -165.75 | -29.11 | -106.23 | 0.00 | 0 | 0 | 359.85 | -26.38 | -53.79 | 328.21 | -27.14 | -57.31 |
| 23Q2 (15) | 0.21 | 3.83 | -27.48 | 0 | 0 | -100.0 | -128.38 | -92.19 | -203.36 | 0.00 | 0 | 0 | 488.80 | -2.54 | 14.31 | 450.45 | -2.63 | 7.14 |
| 23Q1 (14) | 0.20 | -2.99 | -75.76 | 0 | 0 | -100.0 | -66.80 | 67.48 | -77.42 | 0.00 | 0 | 0 | 501.56 | 2.83 | 1301.4 | 462.63 | -3.25 | 1709.27 |
| 22Q4 (13) | 0.21 | 54.28 | -73.06 | 0 | 0 | -100.0 | -205.39 | -155.56 | -944.18 | 0.00 | 0 | 0 | 487.77 | -37.36 | 613.43 | 478.15 | -37.81 | 887.1 |
| 22Q3 (12) | 0.13 | -53.33 | -81.77 | 0 | -100.0 | -100.0 | -80.37 | -89.91 | -93.99 | 0.00 | 0 | 0 | 778.68 | 82.1 | 773.16 | 768.80 | 82.86 | 995.94 |
| 22Q2 (11) | 0.29 | -65.29 | -57.15 | 0.25 | -13.79 | -10.71 | -42.32 | -12.4 | -91.49 | 0.00 | 0 | 0 | 427.60 | 1094.75 | 423.51 | 420.43 | 1544.23 | 494.08 |
| 22Q1 (10) | 0.83 | 7.8 | 23.2 | 0.29 | 7.41 | 0.0 | -37.65 | -91.41 | -47.65 | 0.00 | 0 | 0 | 35.79 | -47.65 | -64.32 | 25.57 | -47.21 | -71.07 |
| 21Q4 (9) | 0.77 | 4.43 | 28.06 | 0.27 | 0.0 | -3.57 | -19.67 | 52.52 | 45.83 | 0.00 | 0 | 0 | 68.37 | -23.33 | -51.94 | 48.44 | -30.95 | -62.91 |
| 21Q3 (8) | 0.74 | 9.66 | 27.44 | 0.27 | -3.57 | 8.0 | -41.43 | -87.47 | -39.97 | 0.00 | 0 | 0 | 89.18 | 9.18 | -45.39 | 70.15 | -0.88 | -49.75 |
| 21Q2 (7) | 0.67 | -0.21 | 31.91 | 0.28 | -3.45 | 0 | -22.10 | 13.33 | 28.27 | 0.00 | 0 | 0 | 81.68 | -18.56 | -33.52 | 70.77 | -19.94 | -28.59 |
| 21Q1 (6) | 0.67 | 12.05 | 28.19 | 0.29 | 3.57 | 0 | -25.50 | 29.77 | 46.23 | 0.00 | 0 | 0 | 100.30 | -29.5 | -17.13 | 88.40 | -32.31 | -9.16 |
| 20Q4 (5) | 0.60 | 3.92 | -19.74 | 0.28 | 12.0 | -49.09 | -36.31 | -22.67 | -42.17 | 0.00 | 0 | 0 | 142.26 | -12.89 | -17.47 | 130.59 | -6.45 | 239.72 |
| 20Q3 (4) | 0.58 | 13.51 | 0.0 | 0.25 | 0 | 0.0 | -29.60 | 3.93 | 0.0 | 0.00 | 0 | 0.0 | 163.31 | 32.92 | 0.0 | 139.59 | 40.86 | 0.0 |
| 20Q2 (3) | 0.51 | -3.02 | 0.0 | 0 | 0 | 0.0 | -30.81 | 35.03 | 0.0 | 0.00 | 0 | 0.0 | 122.86 | 1.51 | 0.0 | 99.10 | 1.84 | 0.0 |
| 20Q1 (2) | 0.53 | -29.84 | 0.0 | 0 | -100.0 | 0.0 | -47.42 | -85.67 | 0.0 | 0.00 | 0 | 0.0 | 121.03 | -29.79 | 0.0 | 97.31 | 153.15 | 0.0 |
| 19Q4 (1) | 0.75 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -25.54 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 172.38 | 0.0 | 0.0 | 38.44 | 0.0 | 0.0 |
