- 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) | 0.07 | 1.27 | 0 | 0 | 1.59 | 1.92 | 19899.60 | 0 | 0.00 | 0 | 743.40 | -17.36 | 661.65 | -20.66 |
| 2022 (9) | 0.07 | 0.28 | 0 | 0 | 1.56 | -9.3 | 0.00 | 0 | 0.00 | 0 | 899.55 | 20.56 | 833.92 | 19.24 |
| 2021 (8) | 0.07 | 2.62 | 0 | 0 | 1.72 | 10.97 | 0.00 | 0 | 0.00 | 0 | 746.15 | -12.6 | 699.37 | -14.58 |
| 2020 (7) | 0.07 | -34.35 | 0 | 0 | 1.55 | -22.89 | 864.81 | 561.98 | 0.00 | 0 | 853.72 | -21.09 | 818.71 | -19.28 |
| 2019 (6) | 0.10 | -1.42 | 0.53 | -5.36 | 2.01 | 5.79 | 130.64 | -57.99 | 0.57 | -11.85 | 1081.85 | 33.46 | 1014.24 | 40.41 |
| 2018 (5) | 0.11 | 68.52 | 0.56 | 0 | 1.9 | 1.06 | 310.99 | -97.34 | 0.65 | 0 | 810.64 | -45.6 | 722.36 | -49.45 |
| 2017 (4) | 0.06 | -22.06 | 0 | 0 | 1.88 | -14.55 | 11683.00 | 1647.98 | 0.00 | 0 | 1490.16 | 23.45 | 1428.93 | 102.83 |
| 2016 (3) | 0.08 | -7.56 | 0.25 | 0 | 2.2 | 0.46 | 668.37 | -78.65 | 0.00 | 0 | 1207.12 | 55.07 | 704.50 | -3.43 |
| 2015 (2) | 0.09 | -53.29 | 0 | 0 | 2.19 | -9.5 | 3130.62 | 361.13 | 0.00 | 0 | 778.43 | 97.94 | 729.49 | 191.84 |
| 2014 (1) | 0.19 | 54.85 | 0 | 0 | 2.42 | 17.48 | 678.90 | 1861.57 | 0.00 | 0 | 393.26 | 86.59 | 249.96 | 43.78 |
| 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) | 0.06 | -41.0 | -22.53 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 715.63 | 94.85 | 12.67 | 642.36 | 93.8 | 14.15 |
| 24Q2 (19) | 0.11 | 33.91 | -27.6 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 367.28 | -45.34 | 47.79 | 331.45 | -45.16 | 44.01 |
| 24Q1 (18) | 0.08 | 12.59 | 6.34 | 0 | 0 | 0 | 0.00 | -100.0 | 0 | 0.00 | 0 | 0 | 671.93 | -9.61 | -6.82 | 604.35 | -8.66 | -9.63 |
| 23Q4 (17) | 0.07 | -12.91 | 1.27 | 0 | 0 | 0 | 3002.60 | 0 | 0 | 0.00 | 0 | 0 | 743.40 | 17.04 | -17.36 | 661.65 | 17.58 | -20.66 |
| 23Q3 (16) | 0.08 | -44.86 | 11.25 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 635.15 | 155.58 | -28.41 | 562.73 | 144.51 | -32.07 |
| 23Q2 (15) | 0.15 | 96.7 | 2.13 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 248.51 | -65.54 | -20.93 | 230.15 | -65.58 | -22.38 |
| 23Q1 (14) | 0.08 | 7.22 | 6.17 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 721.09 | -19.84 | -5.94 | 668.72 | -19.81 | -7.17 |
| 22Q4 (13) | 0.07 | -4.34 | 0.28 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 899.55 | 1.39 | 20.56 | 833.92 | 0.67 | 19.24 |
| 22Q3 (12) | 0.07 | -49.38 | 6.34 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 887.18 | 182.27 | 5.2 | 828.41 | 179.4 | 5.04 |
| 22Q2 (11) | 0.15 | 104.49 | 134.41 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 314.30 | -59.0 | -70.99 | 296.50 | -58.84 | -71.59 |
| 22Q1 (10) | 0.07 | 1.28 | 4.55 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 766.62 | 2.74 | -12.94 | 720.37 | 3.0 | -14.64 |
| 21Q4 (9) | 0.07 | 1.44 | 2.62 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 746.15 | -11.53 | -12.6 | 699.37 | -11.32 | -14.58 |
| 21Q3 (8) | 0.07 | 11.58 | 0.58 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 843.36 | -22.16 | 21.86 | 788.67 | -24.44 | 20.97 |
| 21Q2 (7) | 0.06 | -8.8 | -58.53 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 0.00 | 0 | -100.0 | 1083.52 | 23.05 | 258.08 | 1043.77 | 23.68 | 271.86 |
| 21Q1 (6) | 0.07 | -0.58 | -32.34 | 0 | 0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | 0 | -100.0 | 880.53 | 3.14 | 25.79 | 843.96 | 3.08 | 35.62 |
| 20Q4 (5) | 0.07 | -0.58 | -34.35 | 0 | 0 | -100.0 | 49814.00 | 3064.52 | 40734.49 | 0.00 | 0 | -100.0 | 853.72 | 23.36 | -21.09 | 818.71 | 25.57 | -19.28 |
| 20Q3 (4) | 0.07 | -54.0 | 0.0 | 0 | -100.0 | 0.0 | 1574.14 | 79.96 | 0.0 | 0.00 | -100.0 | 0.0 | 692.08 | 128.72 | 0.0 | 651.97 | 132.27 | 0.0 |
| 20Q2 (3) | 0.15 | 48.81 | 0.0 | 0.51 | -1.92 | 0.0 | 874.74 | 243.24 | 0.0 | 0.31 | -68.84 | 0.0 | 302.59 | -56.77 | 0.0 | 280.69 | -54.89 | 0.0 |
| 20Q1 (2) | 0.10 | -3.54 | 0.0 | 0.52 | -1.89 | 0.0 | 254.85 | 108.91 | 0.0 | 0.98 | -60.02 | 0.0 | 699.98 | -35.3 | 0.0 | 622.29 | -38.64 | 0.0 |
| 19Q4 (1) | 0.10 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 121.99 | 0.0 | 0.0 | 2.45 | 0.0 | 0.0 | 1081.85 | 0.0 | 0.0 | 1014.24 | 0.0 | 0.0 |
