- 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) | 0.69 | -4.26 | 4.14 | -2.59 | 13.27 | 5.07 | 1.46 | -81.84 | 0.00 | 0 | 88.07 | -1.34 | 47.53 | 8.94 |
| 2022 (9) | 0.72 | -20.94 | 4.25 | 6.25 | 12.63 | 26.55 | 8.04 | 1016.67 | 0.00 | 0 | 89.27 | 19.87 | 43.63 | 75.36 |
| 2021 (8) | 0.91 | -2.39 | 4.0 | -1.23 | 9.98 | -3.95 | 0.72 | 0 | 0.00 | 0 | 74.47 | 5.23 | 24.88 | -18.77 |
| 2020 (7) | 0.94 | 2.79 | 4.05 | -5.15 | 10.39 | -14.06 | -2.52 | 0 | 0.00 | 0 | 70.77 | -7.84 | 30.63 | -15.08 |
| 2019 (6) | 0.91 | -6.49 | 4.27 | -3.61 | 12.09 | 14.6 | 6.40 | 652.94 | 0.00 | 0 | 76.79 | 11.0 | 36.07 | 29.79 |
| 2018 (5) | 0.97 | -2.27 | 4.43 | -5.14 | 10.55 | -10.37 | 0.85 | 0 | 0.00 | 0 | 69.18 | 2.31 | 27.79 | -12.91 |
| 2017 (4) | 1.00 | 2.87 | 4.67 | -9.32 | 11.77 | -5.08 | -2.92 | 0 | 0.00 | 0 | 67.62 | -3.85 | 31.91 | -3.91 |
| 2016 (3) | 0.97 | 4.09 | 5.15 | -8.53 | 12.4 | -12.61 | -4.69 | 0 | 0.00 | 0 | 70.33 | -0.9 | 33.21 | 6.2 |
| 2015 (2) | 0.93 | 2.71 | 5.63 | -15.47 | 14.19 | -10.47 | -2.74 | 0 | 0.00 | 0 | 70.97 | -7.91 | 31.27 | 0.35 |
| 2014 (1) | 0.91 | 12.2 | 6.66 | -17.06 | 15.85 | -12.96 | -7.01 | 0 | 0.00 | 0 | 77.07 | -10.61 | 31.16 | -18.43 |
| 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) | 0.60 | -1.04 | -15.27 | 3.73 | -2.61 | -11.82 | 4.91 | 718.33 | 64.21 | 0.00 | 0 | 0 | 90.93 | 2.17 | -5.6 | 51.17 | 9.27 | -7.4 |
| 24Q2 (19) | 0.60 | 1.65 | -13.95 | 3.83 | -6.81 | -9.24 | 0.60 | -86.43 | -95.62 | 0.00 | 0 | 0 | 89.00 | -0.5 | -7.25 | 46.83 | -0.66 | -9.19 |
| 24Q1 (18) | 0.59 | -14.17 | -17.48 | 4.11 | -0.72 | -3.52 | 4.42 | 129.7 | 40.32 | 0.00 | 0 | 0 | 89.45 | 1.57 | -1.06 | 47.14 | -0.82 | 6.15 |
| 23Q4 (17) | 0.69 | -1.86 | -4.26 | 4.14 | -2.13 | -2.59 | -14.88 | -597.66 | -386.71 | 0.00 | 0 | 0 | 88.07 | -8.57 | -1.34 | 47.53 | -13.99 | 8.94 |
| 23Q3 (16) | 0.71 | 0.5 | -4.08 | 4.23 | 0.24 | 3.93 | 2.99 | -78.19 | -51.22 | 0.00 | 0 | 0 | 96.32 | 0.38 | 8.53 | 55.26 | 7.16 | 43.79 |
| 23Q2 (15) | 0.70 | -2.53 | -15.19 | 4.22 | -0.94 | 9.04 | 13.71 | 335.24 | -23.19 | 0.00 | 0 | 0 | 95.96 | 6.14 | 12.13 | 51.57 | 16.12 | 68.86 |
| 23Q1 (14) | 0.72 | -0.41 | -16.09 | 4.26 | 0.24 | 6.5 | 3.15 | -39.31 | -22.03 | 0.00 | 0 | 0 | 90.41 | 1.28 | 12.86 | 44.41 | 1.79 | 79.87 |
| 22Q4 (13) | 0.72 | -1.67 | -20.94 | 4.25 | 4.42 | 6.25 | 5.19 | -15.33 | -15.61 | 0.00 | 0 | 0 | 89.27 | 0.59 | 19.87 | 43.63 | 13.53 | 75.36 |
| 22Q3 (12) | 0.74 | -11.14 | -23.02 | 4.07 | 5.17 | 0.74 | 6.13 | -65.66 | 223.09 | 0.00 | 0 | 0 | 88.75 | 3.7 | 21.48 | 38.43 | 25.83 | 47.92 |
| 22Q2 (11) | 0.83 | -3.57 | -11.48 | 3.87 | -3.25 | -4.68 | 17.85 | 341.83 | 34.92 | 0.00 | 0 | 0 | 85.58 | 6.83 | 18.42 | 30.54 | 23.69 | 14.42 |
| 22Q1 (10) | 0.86 | -6.17 | -8.86 | 4.0 | 0.0 | -0.74 | 4.04 | -34.31 | 1936.36 | 0.00 | 0 | 0 | 80.11 | 7.57 | 12.91 | 24.69 | -0.76 | -10.61 |
| 21Q4 (9) | 0.91 | -4.27 | -2.39 | 4.0 | -0.99 | -1.23 | 6.15 | 223.49 | 165.57 | 0.00 | 0 | 0 | 74.47 | 1.93 | 5.23 | 24.88 | -4.23 | -18.77 |
| 21Q3 (8) | 0.96 | 2.19 | 4.68 | 4.04 | -0.49 | -2.88 | -4.98 | -137.64 | -228.35 | 0.00 | 0 | 0 | 73.06 | 1.09 | -1.64 | 25.98 | -2.66 | -18.43 |
| 21Q2 (7) | 0.94 | -0.71 | 1.66 | 4.06 | 0.74 | 259.29 | 13.23 | 6113.64 | 461.48 | 0.00 | 0 | 0 | 72.27 | 1.86 | -1.66 | 26.69 | -3.37 | -15.3 |
| 21Q1 (6) | 0.94 | 0.49 | 3.45 | 4.03 | -0.49 | 259.82 | -0.22 | 97.65 | -83.33 | 0.00 | 0 | 0 | 70.95 | 0.25 | -4.55 | 27.62 | -9.83 | -7.63 |
| 20Q4 (5) | 0.94 | 2.66 | 2.79 | 4.05 | -2.64 | -5.15 | -9.38 | -341.75 | -220.14 | 0.00 | 0 | 0 | 70.77 | -4.73 | -7.84 | 30.63 | -3.83 | -15.08 |
| 20Q3 (4) | 0.91 | -0.75 | 0.0 | 4.16 | 268.14 | 0.0 | 3.88 | 206.01 | 0.0 | 0.00 | 0 | 0.0 | 74.28 | 1.07 | 0.0 | 31.85 | 1.08 | 0.0 |
| 20Q2 (3) | 0.92 | 1.03 | 0.0 | 1.13 | 0.89 | 0.0 | -3.66 | -2950.0 | 0.0 | 0.00 | 0 | 0.0 | 73.49 | -1.13 | 0.0 | 31.51 | 5.38 | 0.0 |
| 20Q1 (2) | 0.91 | -0.15 | 0.0 | 1.12 | -73.77 | 0.0 | -0.12 | 95.9 | 0.0 | 0.00 | 0 | 0.0 | 74.33 | -3.2 | 0.0 | 29.90 | -17.11 | 0.0 |
| 19Q4 (1) | 0.91 | 0.0 | 0.0 | 4.27 | 0.0 | 0.0 | -2.93 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 76.79 | 0.0 | 0.0 | 36.07 | 0.0 | 0.0 |
