- 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) | 0.69 | 4.53 | 3.41 | 24.91 | 50.3 | 30.72 | 6.47 | -30.95 | 0.00 | 0 | 42.25 | -36.73 | 33.59 | -43.59 |
| 2022 (9) | 0.66 | -3.88 | 2.73 | -29.46 | 38.48 | 52.28 | 9.37 | 414.84 | 0.00 | 0 | 66.78 | -10.96 | 59.55 | -13.43 |
| 2021 (8) | 0.68 | 15.11 | 3.87 | 105.85 | 25.27 | 4.64 | 1.82 | -50.27 | 0.00 | 0 | 75.00 | -48.97 | 68.79 | -50.53 |
| 2020 (7) | 0.59 | 1.28 | 1.88 | 38.24 | 24.15 | 25.39 | 3.66 | -71.76 | 0.00 | 0 | 146.98 | 39.01 | 139.06 | 42.71 |
| 2019 (6) | 0.59 | 45.11 | 1.36 | 21.43 | 19.26 | 34.12 | 12.96 | -91.16 | 0.00 | 0 | 105.73 | 18.03 | 97.44 | 18.76 |
| 2018 (5) | 0.40 | 9.17 | 1.12 | 250.0 | 14.36 | 70.14 | 146.53 | 2.35 | 0.00 | 0 | 89.58 | -17.09 | 82.05 | -18.26 |
| 2017 (4) | 0.37 | 47.43 | 0.32 | 0 | 8.44 | 444.52 | 143.16 | 0 | 0.00 | 0 | 108.05 | -57.77 | 100.38 | -57.71 |
| 2016 (3) | 0.25 | 0 | 0 | 0 | 1.55 | 0 | 0.00 | 0 | 0.00 | 0 | 255.89 | 0 | 237.38 | 0 |
| 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) | 0.68 | -0.03 | 0.95 | 4.35 | 20.17 | 11.54 | 1.91 | 9450.0 | -72.28 | 0.00 | 0 | 0 | 49.26 | 10.18 | 2.37 | 41.07 | 15.27 | 5.31 |
| 24Q2 (19) | 0.68 | 1.12 | 0.61 | 3.62 | -5.24 | 26.57 | 0.02 | -99.77 | -99.73 | 0.00 | 0 | 0 | 44.71 | -17.93 | -18.58 | 35.63 | -22.36 | -25.54 |
| 24Q1 (18) | 0.67 | -2.0 | 3.5 | 3.82 | 12.02 | 36.43 | 8.54 | 433.75 | -30.51 | 0.00 | 0 | 0 | 54.48 | 28.95 | -25.49 | 45.89 | 36.62 | -29.04 |
| 23Q4 (17) | 0.69 | 1.9 | 4.53 | 3.41 | -12.56 | 24.91 | 1.60 | -76.78 | -80.88 | 0.00 | 0 | 0 | 42.25 | -12.2 | -36.73 | 33.59 | -13.87 | -43.59 |
| 23Q3 (16) | 0.67 | -0.37 | 2.12 | 3.9 | 36.36 | 125.43 | 6.89 | -8.38 | -54.55 | 0.00 | 0 | 0 | 48.12 | -12.37 | -16.23 | 39.00 | -18.5 | -20.33 |
| 23Q2 (15) | 0.68 | 4.02 | -1.92 | 2.86 | 2.14 | -25.13 | 7.52 | -38.81 | 85.68 | 0.00 | 0 | 0 | 54.91 | -24.9 | -14.14 | 47.85 | -26.01 | -16.29 |
| 23Q1 (14) | 0.65 | -1.02 | -5.09 | 2.8 | 2.56 | -27.65 | 12.29 | 46.83 | 24.27 | 0.00 | 0 | 0 | 73.12 | 9.49 | 2.8 | 64.67 | 8.6 | -1.42 |
| 22Q4 (13) | 0.66 | -0.44 | -3.88 | 2.73 | 57.8 | -29.46 | 8.37 | -44.79 | -28.28 | 0.00 | 0 | 0 | 66.78 | 16.26 | -10.96 | 59.55 | 21.65 | -13.43 |
| 22Q3 (12) | 0.66 | -4.31 | -4.55 | 1.73 | -54.71 | -56.2 | 15.16 | 274.32 | 287.39 | 0.00 | 0 | 0 | 57.44 | -10.18 | -22.96 | 48.95 | -14.36 | -27.44 |
| 22Q2 (11) | 0.69 | 0.66 | 8.58 | 3.82 | -1.29 | 108.74 | 4.05 | -59.05 | 139.4 | 0.00 | 0 | 0 | 63.95 | -10.09 | -41.66 | 57.16 | -12.87 | -40.37 |
| 22Q1 (10) | 0.68 | 0.23 | 11.2 | 3.87 | 0.0 | 134.55 | 9.89 | -15.25 | -21.01 | 0.00 | 0 | 0 | 71.13 | -5.16 | -51.48 | 65.60 | -4.64 | -52.41 |
| 21Q4 (9) | 0.68 | -1.13 | 15.11 | 3.87 | -2.03 | 105.85 | 11.67 | 244.25 | 57.07 | 0.00 | 0 | 0 | 75.00 | 0.59 | -48.97 | 68.79 | 1.97 | -50.53 |
| 21Q3 (8) | 0.69 | 8.84 | 26.26 | 3.95 | 115.85 | 161.59 | -8.09 | 21.3 | -197.24 | 0.00 | 0 | 0 | 74.56 | -31.98 | -56.56 | 67.46 | -29.63 | -58.72 |
| 21Q2 (7) | 0.63 | 3.09 | 2.62 | 1.83 | 10.91 | 0 | -10.28 | -182.11 | -414.0 | 0.00 | 0 | 0 | 109.62 | -25.22 | 51.16 | 95.86 | -30.45 | 56.66 |
| 21Q1 (6) | 0.62 | 3.76 | 1.75 | 1.65 | -12.23 | 1400.0 | 12.52 | 68.51 | 701.92 | 0.00 | 0 | 0 | 146.59 | -0.27 | 63.08 | 137.83 | -0.88 | 73.0 |
| 20Q4 (5) | 0.59 | 8.45 | 1.28 | 1.88 | 24.5 | 1609.09 | 7.43 | -10.7 | 247.71 | 0.00 | 0 | 0 | 146.98 | -14.36 | 39.64 | 139.06 | -14.91 | 43.35 |
| 20Q3 (4) | 0.55 | -11.54 | 0.0 | 1.51 | 0 | 0.0 | 8.32 | 516.0 | 0.0 | 0.00 | 0 | 0.0 | 171.62 | 136.65 | 0.0 | 163.42 | 167.07 | 0.0 |
| 20Q2 (3) | 0.62 | 2.22 | 0.0 | 0 | -100.0 | 0.0 | -2.00 | 3.85 | 0.0 | 0.00 | 0 | 0.0 | 72.52 | -19.32 | 0.0 | 61.19 | -23.2 | 0.0 |
| 20Q1 (2) | 0.60 | 3.28 | 0.0 | 0.11 | 0.0 | 0.0 | -2.08 | 58.65 | 0.0 | 0.00 | 0 | 0.0 | 89.89 | -14.6 | 0.0 | 79.67 | -17.87 | 0.0 |
| 19Q4 (1) | 0.59 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -5.03 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 105.26 | 0.0 | 0.0 | 97.01 | 0.0 | 0.0 |
