- 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) | 0.28 | -5.25 | 4.08 | -11.11 | 13.43 | -29.87 | -3.32 | 0 | 0.95 | 0.0 | 354.15 | -12.1 | 334.06 | -9.32 |
| 2022 (9) | 0.30 | -49.12 | 4.59 | -57.58 | 19.15 | -27.63 | 13.29 | 0 | 0.95 | -88.22 | 402.91 | 184.78 | 368.38 | 426.93 |
| 2021 (8) | 0.59 | -4.87 | 10.82 | -56.67 | 26.46 | -28.49 | -10.42 | 0 | 8.10 | 0.0 | 141.48 | 11.69 | 69.91 | -33.04 |
| 2020 (7) | 0.62 | 23.06 | 24.97 | 54.14 | 37.0 | 27.1 | 0.25 | -90.35 | 8.10 | 0.0 | 126.67 | -20.81 | 104.40 | -18.7 |
| 2019 (6) | 0.50 | 70.67 | 16.2 | 17900.0 | 29.11 | -7.68 | 2.59 | -99.95 | 8.10 | 0 | 159.95 | -42.59 | 128.41 | -49.34 |
| 2018 (5) | 0.29 | -6.48 | 0.09 | 0 | 31.53 | 18.94 | 4819.54 | 10048.54 | 0.00 | 0 | 278.59 | 1.94 | 253.47 | -3.37 |
| 2017 (4) | 0.31 | -10.29 | 0 | 0 | 26.51 | -24.56 | 47.49 | -84.38 | 0.00 | 0 | 273.30 | 10.67 | 262.32 | 16.97 |
| 2016 (3) | 0.35 | 15.51 | 0.92 | 19.48 | 35.14 | 19.69 | 304.08 | -71.45 | 0.00 | 0 | 246.95 | -14.43 | 224.26 | -18.56 |
| 2015 (2) | 0.30 | 5.02 | 0.77 | 208.0 | 29.36 | -14.75 | 1064.94 | -69.38 | 0.00 | 0 | 288.60 | 4.58 | 275.37 | 4.55 |
| 2014 (1) | 0.29 | 9.84 | 0.25 | 0 | 34.44 | 23.62 | 3478.20 | 0 | 0.00 | 0 | 275.97 | -4.14 | 263.38 | 0.45 |
| 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) | 0.20 | -18.17 | -20.48 | 1.17 | -25.95 | -58.66 | -50.19 | -399.9 | 27.19 | 9.14 | 0.0 | 398.26 | 477.24 | 23.88 | 10.45 | 434.90 | 23.81 | 6.28 |
| 24Q2 (19) | 0.25 | -2.52 | -12.87 | 1.58 | -37.3 | -49.2 | -10.04 | 84.23 | 25.85 | 9.14 | 0.0 | 398.26 | 385.23 | -0.74 | -2.98 | 351.25 | -2.42 | -6.29 |
| 24Q1 (18) | 0.25 | -10.34 | -6.27 | 2.52 | -38.24 | -36.84 | -63.67 | -7590.59 | -247.32 | 9.14 | 0.0 | 398.26 | 388.12 | 9.59 | -16.24 | 359.96 | 7.75 | -16.57 |
| 23Q4 (17) | 0.28 | 11.18 | -5.25 | 4.08 | 44.17 | -11.11 | 0.85 | 101.23 | -98.45 | 9.14 | 398.26 | 1069.81 | 354.15 | -18.04 | -12.1 | 334.06 | -18.36 | -9.32 |
| 23Q3 (16) | 0.25 | -10.34 | -33.48 | 2.83 | -9.0 | -64.31 | -68.93 | -409.08 | -411.06 | 1.83 | 0.0 | -45.75 | 432.09 | 8.82 | 118.28 | 409.19 | 9.17 | 142.74 |
| 23Q2 (15) | 0.28 | 4.87 | -28.69 | 3.11 | -22.06 | -65.97 | -13.54 | -131.33 | 14.36 | 1.83 | 0.0 | -3.59 | 397.06 | -14.31 | 97.04 | 374.82 | -13.12 | 124.42 |
| 23Q1 (14) | 0.27 | -9.36 | -36.73 | 3.99 | -13.07 | -64.05 | 43.22 | -21.33 | 426.44 | 1.83 | 134.78 | -3.59 | 463.39 | 15.01 | 139.06 | 431.43 | 17.12 | 178.54 |
| 22Q4 (13) | 0.30 | -21.95 | -49.12 | 4.59 | -42.12 | -57.58 | 54.94 | 147.92 | 1790.46 | 0.78 | -76.89 | -58.93 | 402.91 | 103.54 | 184.78 | 368.38 | 118.53 | 426.93 |
| 22Q3 (12) | 0.38 | -3.89 | -40.74 | 7.93 | -13.24 | -52.51 | 22.16 | 240.16 | 247.14 | 3.38 | 77.73 | 77.73 | 197.95 | -1.77 | 67.67 | 168.57 | 0.93 | 193.42 |
| 22Q2 (11) | 0.40 | -6.95 | -36.77 | 9.14 | -17.66 | -40.57 | -15.81 | -19.41 | -213.82 | 1.90 | 0.0 | 0.0 | 201.51 | 3.96 | 70.54 | 167.02 | 7.83 | 189.46 |
| 22Q1 (10) | 0.43 | -27.1 | -30.57 | 11.1 | 2.59 | -57.13 | -13.24 | -307.38 | -230.17 | 1.90 | 0.0 | 0.0 | 193.84 | 37.01 | 47.02 | 154.89 | 121.56 | 44.76 |
| 21Q4 (9) | 0.59 | -9.09 | -4.87 | 10.82 | -35.21 | -56.67 | -3.25 | 78.42 | -392.42 | 1.90 | 0.0 | 0.0 | 141.48 | 19.84 | 11.69 | 69.91 | 21.69 | -33.04 |
| 21Q3 (8) | 0.65 | 2.54 | 24.92 | 16.7 | 8.58 | -2.68 | -15.06 | -208.42 | -503.75 | 1.90 | 0.0 | 0.0 | 118.06 | -0.08 | -21.53 | 57.45 | -0.43 | -54.87 |
| 21Q2 (7) | 0.63 | 2.17 | 32.59 | 15.38 | -40.59 | 14.52 | 13.89 | 446.38 | 1275.25 | 1.90 | 0.0 | -65.4 | 118.16 | -10.38 | -27.09 | 57.70 | -46.07 | -55.61 |
| 21Q1 (6) | 0.62 | -0.11 | 30.07 | 25.89 | 3.68 | 90.23 | -4.01 | -507.58 | -84.79 | 1.90 | 0.0 | -38.89 | 131.85 | 4.09 | -20.86 | 107.00 | 2.49 | -19.23 |
| 20Q4 (5) | 0.62 | 19.38 | 23.06 | 24.97 | 45.51 | 54.14 | -0.66 | -117.69 | -114.86 | 1.90 | 0.0 | -38.89 | 126.67 | -15.81 | -23.45 | 104.40 | -18.0 | -21.83 |
| 20Q3 (4) | 0.52 | 8.83 | 0.0 | 17.16 | 27.77 | 0.0 | 3.73 | 269.31 | 0.0 | 1.90 | -65.4 | 0.0 | 150.45 | -7.17 | 0.0 | 127.31 | -2.05 | 0.0 |
| 20Q2 (3) | 0.48 | 0.23 | 0.0 | 13.43 | -1.32 | 0.0 | 1.01 | 146.54 | 0.0 | 5.50 | 76.61 | 0.0 | 162.07 | -2.72 | 0.0 | 129.98 | -1.89 | 0.0 |
| 20Q1 (2) | 0.47 | -5.5 | 0.0 | 13.61 | -15.99 | 0.0 | -2.17 | -148.87 | 0.0 | 3.11 | 0.0 | 0.0 | 166.61 | 0.68 | 0.0 | 132.48 | -0.8 | 0.0 |
| 19Q4 (1) | 0.50 | 0.0 | 0.0 | 16.2 | 0.0 | 0.0 | 4.44 | 0.0 | 0.0 | 3.11 | 0.0 | 0.0 | 165.48 | 0.0 | 0.0 | 133.55 | 0.0 | 0.0 |
