- 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) | 0.08 | -39.82 | 0 | 0 | 4.04 | -51.62 | -70.95 | 0 | 0.00 | 0 | 1662.92 | 80.48 | 1029.43 | 21.06 |
| 2022 (9) | 0.12 | -51.06 | 0 | 0 | 8.35 | -27.64 | 16.84 | 0 | 0.00 | 0 | 921.41 | 113.61 | 850.38 | 119.5 |
| 2021 (8) | 0.26 | 0.71 | 0 | 0 | 11.54 | -37.21 | -15.42 | 0 | 0.00 | 0 | 431.35 | -0.34 | 387.41 | 5.46 |
| 2020 (7) | 0.25 | 27.17 | 0 | 0 | 18.38 | -18.13 | 14.87 | -92.63 | 0.00 | 0 | 432.84 | -18.47 | 367.34 | -25.37 |
| 2019 (6) | 0.20 | -2.78 | 0 | 0 | 22.45 | -28.18 | 201.74 | -99.81 | 0.00 | 0 | 530.87 | 11.71 | 492.23 | 11.35 |
| 2018 (5) | 0.20 | -18.99 | 0 | 0 | 31.26 | -44.23 | 104279.00 | 1977.52 | 0.00 | 0 | 475.22 | 23.05 | 442.07 | 100.31 |
| 2017 (4) | 0.25 | -9.1 | 0 | 0 | 56.05 | 49.59 | 5019.41 | 201.54 | 0.00 | 0 | 386.19 | 9.98 | 220.69 | -32.71 |
| 2016 (3) | 0.28 | 45.98 | 0 | 0 | 37.47 | 115.72 | 1664.59 | 142.62 | 0.00 | 0 | 351.16 | -31.1 | 327.95 | -21.21 |
| 2015 (2) | 0.19 | -40.41 | 0 | 0 | 17.37 | 25.87 | 686.10 | -21.11 | 0.00 | 0 | 509.63 | 66.63 | 416.23 | 55.35 |
| 2014 (1) | 0.32 | 0 | 0 | 0 | 13.8 | 0 | 869.72 | 0 | 0.00 | 0 | 305.84 | 0 | 267.93 | 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) | 0.27 | 4.38 | 147.49 | 1.23 | 0.0 | 0 | -62.82 | 46.06 | -231.95 | 4.72 | 0.0 | 0 | 1520.39 | -7.73 | 45.22 | 1420.77 | 3.01 | 41.33 |
| 24Q2 (19) | 0.26 | 53.45 | 147.95 | 1.23 | 4.24 | 0 | -116.46 | -244.01 | -28.88 | 4.72 | 0.0 | 0 | 1647.76 | -11.19 | 51.29 | 1379.23 | -9.73 | 53.44 |
| 24Q1 (18) | 0.17 | 125.7 | 36.69 | 1.18 | 0 | 0 | 80.87 | 129.02 | 203.85 | 4.72 | 0 | 0 | 1855.29 | 11.57 | 116.22 | 1527.87 | 48.42 | 124.0 |
| 23Q4 (17) | 0.08 | -31.54 | -39.82 | 0 | 0 | 0 | -278.71 | -685.4 | -2075.27 | 0.00 | 0 | 0 | 1662.92 | 58.83 | 80.48 | 1029.43 | 2.4 | 21.06 |
| 23Q3 (16) | 0.11 | 4.58 | -30.57 | 0 | 0 | 0 | 47.61 | 152.69 | 1146.34 | 0.00 | 0 | 0 | 1046.96 | -3.87 | 42.01 | 1005.31 | 11.84 | 52.63 |
| 23Q2 (15) | 0.10 | -15.4 | -56.42 | 0 | 0 | 0 | -90.36 | -16.04 | -924.45 | 0.00 | 0 | 0 | 1089.13 | 26.93 | 140.38 | 898.85 | 31.78 | 106.61 |
| 23Q1 (14) | 0.12 | -0.64 | -43.3 | 0 | 0 | 0 | -77.87 | -651.88 | -310.92 | 0.00 | 0 | 0 | 858.05 | -6.88 | 66.27 | 682.09 | -19.79 | 37.6 |
| 22Q4 (13) | 0.12 | -21.01 | -51.06 | 0 | 0 | 0 | 14.11 | 269.37 | 205.77 | 0.00 | 0 | 0 | 921.41 | 24.98 | 113.61 | 850.38 | 29.11 | 119.5 |
| 22Q3 (12) | 0.16 | -34.36 | -41.72 | 0 | 0 | 0 | 3.82 | -65.15 | -65.27 | 0.00 | 0 | 0 | 737.25 | 62.72 | 70.81 | 658.65 | 51.4 | 71.02 |
| 22Q2 (11) | 0.24 | 10.06 | 7.41 | 0 | 0 | 0 | 10.96 | -70.31 | 114.75 | 0.00 | 0 | 0 | 453.08 | -12.21 | -21.8 | 435.05 | -12.24 | -18.5 |
| 22Q1 (10) | 0.22 | -14.24 | -1.35 | 0 | 0 | 0 | 36.92 | 376.76 | 176.76 | 0.00 | 0 | 0 | 516.07 | 19.64 | 2.24 | 495.72 | 27.96 | 8.43 |
| 21Q4 (9) | 0.26 | -5.94 | 0.71 | 0 | 0 | 0 | -13.34 | -221.27 | -119.93 | 0.00 | 0 | 0 | 431.35 | -0.06 | -0.34 | 387.41 | 0.59 | 5.46 |
| 21Q3 (8) | 0.27 | 20.97 | -27.34 | 0 | 0 | -100.0 | 11.00 | 114.8 | -61.36 | 0.00 | 0 | 0 | 431.61 | -25.5 | 51.45 | 385.12 | -27.85 | 52.3 |
| 21Q2 (7) | 0.22 | 1.08 | -17.37 | 0 | 0 | 0 | -74.30 | -656.97 | 50.9 | 0.00 | 0 | 0 | 579.38 | 14.78 | 41.34 | 533.81 | 16.76 | 54.01 |
| 21Q1 (6) | 0.22 | -12.44 | -28.62 | 0 | 0 | 0 | 13.34 | -80.07 | -78.86 | 0.00 | 0 | 0 | 504.77 | 16.62 | 54.96 | 457.19 | 24.46 | 50.86 |
| 20Q4 (5) | 0.25 | -32.14 | 27.17 | 0 | -100.0 | 0 | 66.94 | 135.12 | -3.95 | 0.00 | 0 | 0 | 432.84 | 51.88 | -18.47 | 367.34 | 45.27 | -25.37 |
| 20Q3 (4) | 0.37 | 37.57 | 0.0 | 1.76 | 0 | 0.0 | 28.47 | 118.81 | 0.0 | 0.00 | 0 | 0.0 | 284.98 | -30.48 | 0.0 | 252.87 | -27.04 | 0.0 |
| 20Q2 (3) | 0.27 | -12.69 | 0.0 | 0 | 0 | 0.0 | -151.33 | -339.79 | 0.0 | 0.00 | 0 | 0.0 | 409.91 | 25.84 | 0.0 | 346.61 | 14.37 | 0.0 |
| 20Q1 (2) | 0.31 | 56.0 | 0.0 | 0 | 0 | 0.0 | 63.11 | -9.44 | 0.0 | 0.00 | 0 | 0.0 | 325.75 | -38.64 | 0.0 | 303.06 | -38.43 | 0.0 |
| 19Q4 (1) | 0.20 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 69.69 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 530.87 | 0.0 | 0.0 | 492.23 | 0.0 | 0.0 |
