- 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) | 0.36 | 51.8 | 0.65 | 116.67 | 0.41 | -48.75 | -24.51 | 0 | 0.00 | 0 | 156.63 | -37.02 | 63.53 | -35.48 |
| 2022 (9) | 0.24 | -34.76 | 0.3 | -21.05 | 0.8 | -70.59 | 16.27 | 0 | 0.00 | 0 | 248.70 | 45.88 | 98.47 | 16.0 |
| 2021 (8) | 0.36 | -32.03 | 0.38 | -80.21 | 2.72 | -25.68 | -3.93 | 0 | 0.00 | 0 | 170.48 | 46.11 | 84.89 | 56.16 |
| 2020 (7) | 0.53 | 17.37 | 1.92 | 1.05 | 3.66 | -32.84 | -30.55 | 0 | 0.00 | 0 | 116.68 | -15.91 | 54.36 | -14.15 |
| 2019 (6) | 0.45 | 12.24 | 1.9 | -2.56 | 5.45 | -19.5 | -11.25 | 0 | 0.00 | 0 | 138.76 | -20.16 | 63.32 | -23.38 |
| 2018 (5) | 0.41 | -0.44 | 1.95 | -30.85 | 6.77 | -23.59 | -17.24 | 0 | 0.00 | 0 | 173.80 | -3.13 | 82.64 | -26.0 |
| 2017 (4) | 0.41 | 1.4 | 2.82 | -16.07 | 8.86 | -19.01 | -15.28 | 0 | 0.00 | 0 | 179.42 | -11.98 | 111.68 | -14.25 |
| 2016 (3) | 0.40 | 9.4 | 3.36 | 257.45 | 10.94 | -16.3 | 5.40 | -84.31 | 0.00 | 0 | 203.85 | -50.43 | 130.24 | -50.4 |
| 2015 (2) | 0.37 | 39.72 | 0.94 | 2.17 | 13.07 | -14.63 | 34.41 | -45.77 | 0.00 | 0 | 411.22 | 23.3 | 262.60 | 35.28 |
| 2014 (1) | 0.26 | -25.82 | 0.92 | 206.67 | 15.31 | -0.52 | 63.45 | 66.19 | 0.33 | 0 | 333.50 | -9.43 | 194.11 | -3.66 |
| 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) | 0.28 | -39.63 | -18.05 | 0.15 | -81.25 | -76.92 | -68.69 | -579.43 | -548.63 | 0.00 | 0 | 0 | 333.22 | 87.31 | 98.46 | 200.56 | 313.44 | 187.25 |
| 24Q2 (19) | 0.47 | 30.26 | 38.28 | 0.8 | 23.08 | 23.08 | -10.11 | 56.42 | 43.65 | 0.00 | 0 | 0 | 177.90 | -21.14 | 2.36 | 48.51 | -4.99 | -37.2 |
| 24Q1 (18) | 0.36 | 0.72 | 27.74 | 0.65 | 0.0 | 44.44 | -23.20 | -17.53 | 73.04 | 0.00 | 0 | 0 | 225.58 | 44.02 | 8.73 | 51.06 | -19.63 | -39.19 |
| 23Q4 (17) | 0.36 | 3.46 | 51.8 | 0.65 | 0.0 | 116.67 | -19.74 | -86.4 | 58.12 | 0.00 | 0 | 0 | 156.63 | -6.71 | -37.02 | 63.53 | -9.01 | -35.48 |
| 23Q3 (16) | 0.35 | 1.88 | 61.31 | 0.65 | 0.0 | 116.67 | -10.59 | 40.97 | 83.89 | 0.00 | 0 | 0 | 167.90 | -3.39 | -39.13 | 69.82 | -9.61 | -30.22 |
| 23Q2 (15) | 0.34 | 20.33 | 54.74 | 0.65 | 44.44 | 116.67 | -17.94 | 79.15 | -106.21 | 0.00 | 0 | 0 | 173.80 | -16.22 | -37.59 | 77.24 | -8.01 | -67.02 |
| 23Q1 (14) | 0.28 | 19.69 | -19.84 | 0.45 | 50.0 | 15.38 | -86.04 | -82.52 | 20.12 | 0.00 | 0 | 0 | 207.46 | -16.58 | 30.24 | 83.97 | -14.73 | 0.9 |
| 22Q4 (13) | 0.24 | 9.94 | -34.76 | 0.3 | 0.0 | -21.05 | -47.14 | 28.29 | 74.31 | 0.00 | 0 | 0 | 248.70 | -9.83 | 45.88 | 98.47 | -1.59 | 16.0 |
| 22Q3 (12) | 0.22 | -2.27 | -55.77 | 0.3 | 0.0 | -84.04 | -65.74 | -122.75 | -170.91 | 0.00 | 0 | 0 | 275.82 | -0.95 | 83.34 | 100.06 | -57.28 | 5.28 |
| 22Q2 (11) | 0.22 | -37.66 | -62.74 | 0.3 | -23.08 | -84.04 | 289.00 | 368.31 | 1623.46 | 0.00 | 0 | 0 | 278.47 | 74.82 | 182.71 | 234.23 | 181.46 | 499.36 |
| 22Q1 (10) | 0.35 | -2.59 | -37.95 | 0.39 | 2.63 | -79.79 | -107.71 | 41.3 | -646.95 | 0.00 | 0 | 0 | 159.29 | -6.56 | 48.54 | 83.22 | -1.97 | 73.59 |
| 21Q4 (9) | 0.36 | -25.47 | -32.03 | 0.38 | -79.79 | -80.21 | -183.49 | -297.92 | -112.59 | 0.00 | 0 | 0 | 170.48 | 13.32 | 46.11 | 84.89 | -10.68 | 56.16 |
| 21Q3 (8) | 0.49 | -17.67 | -1.6 | 1.88 | 0.0 | -4.08 | 92.71 | 588.72 | 467.17 | 0.00 | 0 | 0 | 150.44 | 52.73 | 26.94 | 95.04 | 143.19 | 69.74 |
| 21Q2 (7) | 0.59 | 3.83 | 25.92 | 1.88 | -2.59 | -3.09 | -18.97 | -31.55 | -126.37 | 0.00 | 0 | 0 | 98.50 | -8.15 | -19.12 | 39.08 | -18.48 | -31.65 |
| 21Q1 (6) | 0.57 | 6.69 | 22.55 | 1.93 | 0.52 | -2.53 | -14.42 | 83.29 | -1.12 | 0.00 | 0 | 0 | 107.24 | -8.09 | -13.62 | 47.94 | -11.81 | -17.04 |
| 20Q4 (5) | 0.53 | 7.9 | 17.37 | 1.92 | -2.04 | 1.05 | -86.31 | -241.82 | -812.37 | 0.00 | 0 | 0 | 116.68 | -1.54 | -15.91 | 54.36 | -2.91 | -14.2 |
| 20Q3 (4) | 0.49 | 5.34 | 0.0 | 1.96 | 1.03 | 0.0 | -25.25 | -201.31 | 0.0 | 0.00 | 0 | 0.0 | 118.51 | -2.69 | 0.0 | 55.99 | -2.08 | 0.0 |
| 20Q2 (3) | 0.47 | 1.05 | 0.0 | 1.94 | -2.02 | 0.0 | -8.38 | 41.23 | 0.0 | 0.00 | 0 | 0.0 | 121.79 | -1.9 | 0.0 | 57.18 | -1.06 | 0.0 |
| 20Q1 (2) | 0.46 | 2.18 | 0.0 | 1.98 | 4.21 | 0.0 | -14.26 | -50.74 | 0.0 | 0.00 | 0 | 0.0 | 124.15 | -10.53 | 0.0 | 57.79 | -8.79 | 0.0 |
| 19Q4 (1) | 0.45 | 0.0 | 0.0 | 1.9 | 0.0 | 0.0 | -9.46 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 138.76 | 0.0 | 0.0 | 63.36 | 0.0 | 0.0 |
