- 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) | 0.29 | 17.92 | 1.65 | 66.67 | 18.38 | 16.62 | 140.51 | -32.94 | 0.00 | 0 | 259.69 | -21.7 | 104.64 | -26.53 |
| 2022 (9) | 0.25 | 3.67 | 0.99 | -8.33 | 15.76 | 16.31 | 209.52 | 4.36 | 0.00 | 0 | 331.65 | -8.23 | 142.42 | -5.5 |
| 2021 (8) | 0.24 | 10.8 | 1.08 | 38.46 | 13.55 | -1.53 | 200.76 | 143.91 | 0.10 | -75.2 | 361.39 | -19.87 | 150.71 | -14.48 |
| 2020 (7) | 0.21 | -24.43 | 0.78 | -56.42 | 13.76 | 0.73 | 82.31 | 100.81 | 0.41 | 293.75 | 451.03 | 54.76 | 176.22 | 79.01 |
| 2019 (6) | 0.28 | 3.32 | 1.79 | 38.76 | 13.66 | 4.35 | 40.99 | -42.76 | 0.10 | -52.09 | 291.43 | -8.16 | 98.44 | -10.55 |
| 2018 (5) | 0.27 | 13.99 | 1.29 | 13.16 | 13.09 | 0.93 | 71.61 | 31.13 | 0.22 | -44.23 | 317.33 | -20.17 | 110.05 | -24.33 |
| 2017 (4) | 0.24 | -14.03 | 1.14 | -30.91 | 12.97 | -0.99 | 54.61 | 36.83 | 0.39 | -39.62 | 397.49 | 8.62 | 145.44 | 16.97 |
| 2016 (3) | 0.28 | -8.93 | 1.65 | -7.82 | 13.1 | -4.8 | 39.91 | -29.69 | 0.64 | 2476.27 | 365.93 | 26.16 | 124.34 | 10.72 |
| 2015 (2) | 0.31 | 2.92 | 1.79 | 11.18 | 13.76 | 2.23 | 56.76 | 17.15 | 0.03 | -85.83 | 290.06 | -16.72 | 112.30 | -23.45 |
| 2014 (1) | 0.30 | 15.77 | 1.61 | 38.79 | 13.46 | 0.75 | 48.45 | 67.65 | 0.18 | 0 | 348.28 | -18.28 | 146.70 | -11.64 |
| 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) | 0.26 | -26.79 | -11.42 | 1.62 | 14.08 | 149.23 | 26.40 | -23.66 | -69.8 | 0.00 | 0 | 0 | 304.46 | 50.31 | 8.63 | 95.89 | 37.85 | 11.79 |
| 24Q2 (19) | 0.35 | -14.68 | 27.38 | 1.42 | 25.66 | 7000.0 | 34.58 | -60.22 | -91.7 | 0.00 | 0 | 0 | 202.55 | 16.37 | -30.91 | 69.56 | 23.05 | -49.98 |
| 24Q1 (18) | 0.42 | 43.68 | 23.4 | 1.13 | -31.52 | 264.52 | 86.92 | 4.41 | -79.16 | 0.00 | 0 | 0 | 174.06 | -32.97 | -27.22 | 56.53 | -45.98 | -43.84 |
| 23Q4 (17) | 0.29 | -1.3 | 17.92 | 1.65 | 153.85 | 66.67 | 83.25 | -4.78 | -59.73 | 0.00 | 0 | 0 | 259.69 | -7.34 | -21.7 | 104.64 | 21.99 | -26.53 |
| 23Q3 (16) | 0.29 | 5.27 | 10.14 | 0.65 | 3150.0 | 12.07 | 87.43 | -79.01 | -62.64 | 0.00 | 0 | 0 | 280.26 | -4.4 | -6.48 | 85.78 | -38.32 | 0.15 |
| 23Q2 (15) | 0.28 | -17.35 | 12.02 | 0.02 | -93.55 | -90.91 | 416.45 | -0.16 | 280.32 | 0.00 | 0 | 0 | 293.17 | 22.58 | -5.87 | 139.07 | 38.16 | 23.93 |
| 23Q1 (14) | 0.34 | 37.3 | 12.1 | 0.31 | -68.69 | -45.61 | 417.12 | 101.77 | 50.33 | 0.00 | 0 | -100.0 | 239.16 | -27.89 | -11.0 | 100.66 | -29.32 | -5.31 |
| 22Q4 (13) | 0.25 | -7.81 | 3.67 | 0.99 | 70.69 | -8.33 | 206.73 | -11.66 | -33.85 | 0.00 | 0 | -100.0 | 331.65 | 10.67 | -8.23 | 142.42 | 66.28 | -5.5 |
| 22Q3 (12) | 0.27 | 7.07 | -12.74 | 0.58 | 163.64 | -66.28 | 234.02 | 113.72 | 328.53 | 0.00 | 0 | -100.0 | 299.68 | -3.78 | 10.73 | 85.65 | -23.68 | 25.96 |
| 22Q2 (11) | 0.25 | -17.29 | 16.21 | 0.22 | -61.4 | -8.33 | 109.50 | -60.54 | 185.94 | 0.00 | -100.0 | -100.0 | 311.44 | 15.89 | -22.45 | 112.22 | 5.57 | -15.22 |
| 22Q1 (10) | 0.30 | 26.97 | 17.23 | 0.57 | -47.22 | 29.55 | 277.47 | -11.21 | 5.48 | 0.36 | 160.52 | -23.77 | 268.73 | -25.64 | -18.32 | 106.30 | -29.47 | -17.92 |
| 21Q4 (9) | 0.24 | -22.4 | 10.8 | 1.08 | -37.21 | 38.46 | 312.51 | 472.26 | 30.54 | 0.14 | -92.2 | -71.89 | 361.39 | 33.53 | -19.87 | 150.71 | 121.63 | -14.48 |
| 21Q3 (8) | 0.31 | 42.6 | 4.02 | 1.72 | 616.67 | 22.86 | 54.61 | 142.86 | 149.59 | 1.78 | 275.31 | -72.65 | 270.64 | -32.61 | -11.03 | 68.00 | -48.62 | -5.25 |
| 21Q2 (7) | 0.21 | -16.56 | -16.82 | 0.24 | -45.45 | -75.51 | -127.42 | -148.44 | -320.99 | 0.47 | 0.0 | 0 | 401.58 | 22.05 | 30.89 | 132.36 | 2.21 | 32.53 |
| 21Q1 (6) | 0.26 | 20.02 | 11.95 | 0.44 | -43.59 | -20.0 | 263.05 | 9.88 | 1904.18 | 0.47 | -3.95 | 172.37 | 329.02 | -27.05 | -8.46 | 129.50 | -26.51 | 57.01 |
| 20Q4 (5) | 0.21 | -27.16 | -24.43 | 0.78 | -44.29 | -56.42 | 239.39 | 994.1 | 196.79 | 0.49 | -92.41 | 183.56 | 451.03 | 48.27 | 54.76 | 176.22 | 145.53 | 79.01 |
| 20Q3 (4) | 0.29 | 14.02 | 0.0 | 1.4 | 42.86 | 0.0 | 21.88 | -62.05 | 0.0 | 6.50 | 0 | 0.0 | 304.19 | -0.85 | 0.0 | 71.77 | -28.14 | 0.0 |
| 20Q2 (3) | 0.26 | 12.3 | 0.0 | 0.98 | 78.18 | 0.0 | 57.66 | 495.47 | 0.0 | 0.00 | -100.0 | 0.0 | 306.81 | -14.64 | 0.0 | 99.87 | 21.08 | 0.0 |
| 20Q1 (2) | 0.23 | -18.98 | 0.0 | 0.55 | -69.27 | 0.0 | -14.58 | -118.08 | 0.0 | 0.17 | 0.0 | 0.0 | 359.41 | 23.33 | 0.0 | 82.48 | -16.21 | 0.0 |
| 19Q4 (1) | 0.28 | 0.0 | 0.0 | 1.79 | 0.0 | 0.0 | 80.66 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 291.43 | 0.0 | 0.0 | 98.44 | 0.0 | 0.0 |
