- 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) | 0.34 | 63.34 | 1.92 | 9500.0 | 6.49 | 48.17 | 136.44 | 101.15 | 0.00 | 0 | 266.07 | -55.36 | 163.95 | -51.35 |
| 2022 (9) | 0.21 | 12.32 | 0.02 | -50.0 | 4.38 | -15.12 | 67.83 | 120.23 | 0.00 | 0 | 596.08 | -11.83 | 336.99 | 35.53 |
| 2021 (8) | 0.19 | -11.26 | 0.04 | -33.33 | 5.16 | -13.71 | 30.80 | -55.72 | 0.06 | 19.7 | 676.07 | 20.28 | 248.65 | -4.61 |
| 2020 (7) | 0.21 | 4.14 | 0.06 | -25.0 | 5.98 | 9.72 | 69.56 | 52.78 | 0.05 | -57.81 | 562.06 | -12.15 | 260.68 | 14.07 |
| 2019 (6) | 0.20 | 25.09 | 0.08 | -27.27 | 5.45 | -0.55 | 45.53 | 611.41 | 0.12 | -98.67 | 639.82 | -1.21 | 228.53 | -40.95 |
| 2018 (5) | 0.16 | -15.52 | 0.11 | -57.69 | 5.48 | 3.79 | 6.40 | -81.72 | 9.00 | 513.64 | 647.68 | 14.79 | 387.02 | -2.27 |
| 2017 (4) | 0.19 | 6.49 | 0.26 | -16.13 | 5.28 | 3.53 | 35.01 | -33.42 | 1.47 | 52.1 | 564.25 | -10.97 | 395.99 | -14.66 |
| 2016 (3) | 0.18 | -1.58 | 0.31 | -16.22 | 5.1 | 10.63 | 52.58 | 0 | 0.96 | -68.73 | 633.77 | -2.78 | 464.01 | 11.21 |
| 2015 (2) | 0.18 | -19.12 | 0.37 | -17.78 | 4.61 | -13.35 | -21.08 | 0 | 3.08 | 0.0 | 651.90 | 39.78 | 417.23 | 26.71 |
| 2014 (1) | 0.23 | 16.69 | 0.45 | -15.09 | 5.32 | -11.92 | 18.72 | -69.41 | 3.08 | 0 | 466.39 | -25.09 | 329.28 | -29.36 |
| 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 | -23.34 | -28.58 | 1.0 | 0 | 42.86 | 277.31 | 301.43 | 170.86 | 0.00 | 0 | 0 | 345.47 | 35.7 | 42.52 | 158.42 | 23.68 | 10.87 |
| 24Q2 (19) | 0.35 | 39.44 | 27.51 | 0 | -100.0 | -100.0 | 69.08 | 15.58 | -42.35 | 0.00 | 0 | 0 | 254.59 | -34.26 | -31.12 | 128.09 | -38.14 | -40.63 |
| 24Q1 (18) | 0.25 | -26.66 | 22.59 | 0.3 | -84.38 | 2900.0 | 59.77 | -62.16 | -58.23 | 0.00 | 0 | 0 | 387.29 | 45.56 | -32.25 | 207.08 | 26.31 | -37.17 |
| 23Q4 (17) | 0.34 | -8.9 | 63.34 | 1.92 | 174.29 | 9500.0 | 157.95 | 54.28 | 887.19 | 0.00 | 0 | 0 | 266.07 | 9.76 | -55.36 | 163.95 | 14.74 | -51.35 |
| 23Q3 (16) | 0.38 | 36.86 | 57.14 | 0.7 | 6900.0 | 3400.0 | 102.38 | -14.56 | 41.16 | 0.00 | 0 | 0 | 242.40 | -34.41 | -54.56 | 142.89 | -33.77 | -56.61 |
| 23Q2 (15) | 0.28 | 34.06 | 6.24 | 0.01 | 0.0 | -66.67 | 119.82 | -16.26 | 29.28 | 0.00 | 0 | -100.0 | 369.59 | -35.34 | -22.58 | 215.75 | -34.54 | -29.39 |
| 23Q1 (14) | 0.21 | -2.28 | -12.87 | 0.01 | -50.0 | -66.67 | 143.08 | 794.25 | 63.95 | 0.00 | 0 | -100.0 | 571.62 | -4.1 | -21.92 | 329.60 | -2.19 | -9.45 |
| 22Q4 (13) | 0.21 | -12.36 | 12.32 | 0.02 | 0.0 | -50.0 | 16.00 | -77.94 | -89.12 | 0.00 | 0 | -100.0 | 596.08 | 11.75 | -11.83 | 336.99 | 2.34 | 35.53 |
| 22Q3 (12) | 0.24 | -7.47 | 0.92 | 0.02 | -33.33 | -60.0 | 72.53 | -21.74 | 145.28 | 0.00 | -100.0 | -100.0 | 533.41 | 11.73 | 16.38 | 329.29 | 7.78 | 84.1 |
| 22Q2 (11) | 0.26 | 9.95 | 48.48 | 0.03 | 0.0 | -40.0 | 92.68 | 6.2 | 2763.22 | 0.04 | -16.0 | -76.0 | 477.40 | -34.79 | -38.31 | 305.53 | -16.06 | 4.69 |
| 22Q1 (10) | 0.24 | 25.97 | 9.5 | 0.03 | -25.0 | -88.46 | 87.27 | -40.64 | 323.94 | 0.05 | -2.38 | -71.43 | 732.08 | 8.28 | 36.39 | 363.98 | 46.38 | 50.08 |
| 21Q4 (9) | 0.19 | -21.25 | -11.26 | 0.04 | -20.0 | -33.33 | 147.03 | 397.23 | 55.92 | 0.05 | -88.62 | -70.73 | 676.07 | 47.51 | 20.28 | 248.65 | 39.02 | -4.61 |
| 21Q3 (8) | 0.24 | 36.13 | 20.92 | 0.05 | 0.0 | -28.57 | 29.57 | 949.71 | -75.67 | 0.43 | 157.14 | 217.14 | 458.32 | -40.77 | -28.56 | 178.86 | -38.72 | -9.58 |
| 21Q2 (7) | 0.17 | -18.92 | -30.9 | 0.05 | -80.77 | -28.57 | -3.48 | 91.07 | 86.69 | 0.17 | 0.0 | -25.0 | 773.82 | 44.16 | 79.17 | 291.85 | 20.34 | 50.95 |
| 21Q1 (6) | 0.22 | 2.08 | 7.96 | 0.26 | 333.33 | 225.0 | -38.97 | -141.33 | -143.08 | 0.17 | 0.0 | -25.0 | 536.77 | -4.5 | -17.02 | 242.52 | -6.97 | 12.8 |
| 20Q4 (5) | 0.21 | 7.31 | 4.14 | 0.06 | -14.29 | -25.0 | 94.30 | -22.4 | -17.52 | 0.17 | 23.33 | -36.11 | 562.06 | -12.38 | -12.15 | 260.68 | 31.78 | 14.07 |
| 20Q3 (4) | 0.20 | -22.2 | 0.0 | 0.07 | 0.0 | 0.0 | 121.52 | 564.7 | 0.0 | 0.14 | -39.19 | 0.0 | 641.51 | 48.53 | 0.0 | 197.82 | 2.32 | 0.0 |
| 20Q2 (3) | 0.25 | 26.68 | 0.0 | 0.07 | -12.5 | 0.0 | -26.15 | -128.91 | 0.0 | 0.22 | 0.0 | 0.0 | 431.90 | -33.23 | 0.0 | 193.34 | -10.07 | 0.0 |
| 20Q1 (2) | 0.20 | -1.53 | 0.0 | 0.08 | 0.0 | 0.0 | 90.46 | -20.88 | 0.0 | 0.22 | -14.81 | 0.0 | 646.83 | 1.1 | 0.0 | 215.00 | -5.92 | 0.0 |
| 19Q4 (1) | 0.20 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 114.33 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 639.82 | 0.0 | 0.0 | 228.53 | 0.0 | 0.0 |
