- 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) | 0.37 | 180.2 | 1.1 | 0 | 14.46 | -45.45 | -845.33 | 0 | 0.00 | 0 | 157.24 | -63.1 | 114.62 | -67.3 |
| 2022 (9) | 0.13 | -29.71 | 0 | 0 | 26.51 | -5.83 | 72.25 | 0 | 0.00 | 0 | 426.15 | 39.5 | 350.52 | 43.96 |
| 2021 (8) | 0.19 | 1.13 | 0 | 0 | 28.15 | 35.86 | -92.16 | 0 | 0.00 | 0 | 305.48 | -0.99 | 243.49 | -3.03 |
| 2020 (7) | 0.19 | 13.33 | 0 | 0 | 20.72 | 2.98 | -491.03 | 0 | 0.00 | 0 | 308.55 | -19.26 | 251.09 | -26.75 |
| 2019 (6) | 0.16 | -11.57 | 0 | 0 | 20.12 | -16.62 | -319.59 | 0 | 0.00 | 0 | 382.15 | 1.9 | 342.79 | 1.86 |
| 2018 (5) | 0.18 | 15.84 | 0 | 0 | 24.13 | -24.29 | -4249.24 | 0 | 0.00 | 0 | 375.03 | -23.11 | 336.53 | -18.7 |
| 2017 (4) | 0.16 | 4.24 | 0 | 0 | 31.87 | -6.29 | -47718.10 | 0 | 0.00 | 0 | 487.74 | -9.57 | 413.92 | -12.15 |
| 2016 (3) | 0.15 | -5.26 | 0 | 0 | 34.01 | -6.36 | -52212.80 | 0 | 0.00 | 0 | 539.35 | 7.83 | 471.14 | 4.22 |
| 2015 (2) | 0.16 | 3.72 | 0 | 0 | 36.32 | -21.84 | -949.99 | 0 | 0.00 | 0 | 500.17 | -4.08 | 452.07 | -1.95 |
| 2014 (1) | 0.16 | -1.39 | 0 | 0 | 46.47 | 11.81 | 7445.19 | -40.66 | 0.00 | 0 | 521.43 | 0.65 | 461.05 | -4.26 |
| 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) | 0.53 | 17.23 | 176.27 | 7.3 | 46.0 | 461.54 | -1.45 | 40.82 | 99.52 | 0.00 | 0 | 0 | 187.83 | 3.97 | -33.56 | 143.94 | 8.28 | -29.18 |
| 24Q2 (19) | 0.45 | 1.57 | 164.2 | 5.0 | 177.78 | 156.41 | -2.45 | 84.53 | 99.83 | 0.00 | 0 | 0 | 180.66 | 34.0 | -42.62 | 132.93 | 47.67 | -39.4 |
| 24Q1 (18) | 0.45 | 21.01 | 159.67 | 1.8 | 63.64 | 0 | -15.84 | 98.58 | 99.39 | 0.00 | 0 | 0 | 134.82 | -14.26 | -59.67 | 90.02 | -21.46 | -60.93 |
| 23Q4 (17) | 0.37 | 91.74 | 180.2 | 1.1 | -15.38 | 0 | -1114.40 | -269.47 | -106.82 | 0.00 | 0 | 0 | 157.24 | -44.38 | -63.1 | 114.62 | -43.61 | -67.3 |
| 23Q3 (16) | 0.19 | 12.11 | 22.44 | 1.3 | -33.33 | 0 | -301.62 | 79.4 | -314.16 | 0.00 | 0 | 0 | 282.69 | -10.21 | -23.08 | 203.26 | -7.34 | -22.47 |
| 23Q2 (15) | 0.17 | -0.17 | -10.33 | 1.95 | 0 | 0 | -1464.14 | 43.22 | -523.61 | 0.00 | 0 | 0 | 314.85 | -5.82 | 5.33 | 219.35 | -4.79 | -4.21 |
| 23Q1 (14) | 0.17 | 30.58 | 5.65 | 0 | 0 | 0 | -2578.54 | -378.54 | -2541.57 | 0.00 | 0 | 0 | 334.29 | -21.56 | -0.94 | 230.38 | -34.27 | -14.25 |
| 22Q4 (13) | 0.13 | -16.21 | -29.71 | 0 | 0 | 0 | -538.83 | -482.58 | -666.41 | 0.00 | 0 | 0 | 426.15 | 15.95 | 39.5 | 350.52 | 33.7 | 43.96 |
| 22Q3 (12) | 0.16 | -17.9 | -10.52 | 0 | 0 | 0 | 140.84 | -59.25 | 799.36 | 0.00 | 0 | 0 | 367.53 | 22.95 | 9.61 | 262.16 | 14.49 | 2.04 |
| 22Q2 (11) | 0.19 | 17.62 | 13.98 | 0 | 0 | 0 | 345.63 | 227.27 | 464.13 | 0.00 | 0 | 0 | 298.92 | -11.42 | -13.57 | 228.99 | -14.77 | -15.05 |
| 22Q1 (10) | 0.16 | -13.12 | -2.28 | 0 | 0 | 0 | 105.61 | 11.02 | 132.13 | 0.00 | 0 | 0 | 337.46 | 10.47 | -1.97 | 268.66 | 10.34 | -0.76 |
| 21Q4 (9) | 0.19 | 6.66 | 1.13 | 0 | 0 | 0 | 95.13 | 507.47 | 122.35 | 0.00 | 0 | 0 | 305.48 | -8.9 | -0.99 | 243.49 | -5.23 | -3.03 |
| 21Q3 (8) | 0.18 | 4.58 | 8.25 | 0 | 0 | 0 | 15.66 | 116.5 | 103.79 | 0.00 | 0 | 0 | 335.32 | -3.04 | -10.77 | 256.92 | -4.69 | -17.52 |
| 21Q2 (7) | 0.17 | 0.84 | -4.43 | 0 | 0 | 0 | -94.92 | 71.12 | -100.44 | 0.00 | 0 | 0 | 345.84 | 0.47 | -2.11 | 269.57 | -0.42 | -8.71 |
| 21Q1 (6) | 0.17 | -10.09 | 5.57 | 0 | 0 | 0 | -328.72 | 22.78 | -64.92 | 0.00 | 0 | 0 | 344.23 | 11.56 | -12.94 | 270.71 | 7.81 | -21.28 |
| 20Q4 (5) | 0.19 | 14.16 | 13.33 | 0 | 0 | 0 | -425.67 | -3.14 | -10.54 | 0.00 | 0 | 0 | 308.55 | -17.89 | -19.26 | 251.09 | -19.39 | -26.75 |
| 20Q3 (4) | 0.16 | -7.67 | 0.0 | 0 | 0 | 0.0 | -412.70 | -101.93 | 0.0 | 0.00 | 0 | 0.0 | 375.78 | 6.37 | 0.0 | 311.50 | 5.49 | 0.0 |
| 20Q2 (3) | 0.18 | 11.4 | 0.0 | 0 | 0 | 0.0 | 21383.80 | 10828.38 | 0.0 | 0.00 | 0 | 0.0 | 353.29 | -10.65 | 0.0 | 295.28 | -14.14 | 0.0 |
| 20Q1 (2) | 0.16 | -3.48 | 0.0 | 0 | 0 | 0.0 | -199.32 | 48.24 | 0.0 | 0.00 | 0 | 0.0 | 395.39 | 3.46 | 0.0 | 343.90 | 0.32 | 0.0 |
| 19Q4 (1) | 0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -385.08 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 382.15 | 0.0 | 0.0 | 342.79 | 0.0 | 0.0 |
