- 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) | 0.08 | -19.45 | 0 | 0 | 1.41 | -4.08 | 359.71 | -6.46 | 0.00 | 0 | 969.78 | 25.55 | 922.75 | 25.45 |
| 2022 (9) | 0.10 | -45.79 | 0 | 0 | 1.47 | -40.73 | 384.55 | 13.44 | 0.00 | 0 | 772.41 | 93.89 | 735.56 | 95.17 |
| 2021 (8) | 0.19 | -33.66 | 0 | 0 | 2.48 | 113.79 | 338.98 | 26591.34 | 0.00 | 0 | 398.37 | 80.39 | 376.88 | 87.32 |
| 2020 (7) | 0.28 | -52.61 | 0.32 | -70.09 | 1.16 | -5.69 | 1.27 | 0 | 0.00 | 0 | 220.84 | 43.74 | 201.20 | 35.53 |
| 2019 (6) | 0.60 | -1.27 | 1.07 | -26.21 | 1.23 | 57.69 | -4.36 | 0 | 0.00 | 0 | 153.64 | 12.6 | 148.45 | 16.85 |
| 2018 (5) | 0.61 | -2.58 | 1.45 | -39.83 | 0.78 | -17.89 | -15.48 | 0 | 0.00 | 0 | 136.45 | -4.69 | 127.04 | 9.73 |
| 2017 (4) | 0.62 | -13.77 | 2.41 | 0.84 | 0.95 | -52.26 | -16.97 | 0 | 0.00 | 0 | 143.17 | 66.92 | 115.78 | 105.25 |
| 2016 (3) | 0.72 | 19.97 | 2.39 | 443.18 | 1.99 | -53.18 | -27.26 | 0 | 0.00 | 0 | 85.77 | -46.26 | 56.41 | -51.79 |
| 2015 (2) | 0.60 | 24.54 | 0.44 | 0 | 4.25 | -7.81 | -20.25 | 0 | 0.00 | 0 | 159.59 | -37.09 | 117.02 | -50.31 |
| 2014 (1) | 0.48 | 136.32 | 0 | 0 | 4.61 | -26.71 | -252.31 | 0 | 0.00 | 0 | 253.69 | -20.69 | 235.48 | -20.19 |
| 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) | 0.12 | 8.61 | 68.19 | 0 | 0 | 0 | -86.51 | -196.7 | -113.58 | 0.00 | 0 | 0 | 678.54 | -13.35 | -38.17 | 664.35 | -13.24 | -37.57 |
| 24Q2 (19) | 0.11 | 28.16 | -7.24 | 0 | 0 | 0 | 89.46 | -93.87 | -78.0 | 0.00 | 0 | 0 | 783.11 | -9.92 | 26.11 | 765.69 | -9.96 | 26.67 |
| 24Q1 (18) | 0.09 | 6.1 | -34.78 | 0 | 0 | 0 | 1459.69 | 126.13 | 3471.11 | 0.00 | 0 | 0 | 869.34 | -10.36 | 56.45 | 850.38 | -7.84 | 58.1 |
| 23Q4 (17) | 0.08 | 13.89 | -19.45 | 0 | 0 | 0 | 645.50 | 1.35 | 847.8 | 0.00 | 0 | 0 | 969.78 | -11.63 | 25.55 | 922.75 | -13.29 | 25.45 |
| 23Q3 (16) | 0.07 | -40.1 | -20.62 | 0 | 0 | 0 | 636.90 | 56.65 | -11.38 | 0.00 | 0 | 0 | 1097.35 | 76.71 | 27.25 | 1064.17 | 76.05 | 29.71 |
| 23Q2 (15) | 0.12 | -9.9 | -39.9 | 0 | 0 | 0 | 406.58 | 1038.98 | -29.74 | 0.00 | 0 | 0 | 620.98 | 11.75 | 79.08 | 604.47 | 12.38 | 82.82 |
| 23Q1 (14) | 0.13 | 31.04 | -44.94 | 0 | 0 | 0 | -43.30 | 49.84 | -116.61 | 0.00 | 0 | 0 | 555.67 | -28.06 | 88.23 | 537.88 | -26.87 | 86.83 |
| 22Q4 (13) | 0.10 | 12.24 | -45.79 | 0 | 0 | 0 | -86.32 | -112.01 | -152.1 | 0.00 | 0 | 0 | 772.41 | -10.43 | 93.89 | 735.56 | -10.34 | 95.17 |
| 22Q3 (12) | 0.09 | -54.65 | -30.6 | 0 | 0 | 0 | 718.65 | 24.18 | 37.29 | 0.00 | 0 | 0 | 862.39 | 148.7 | 42.23 | 820.42 | 148.14 | 44.7 |
| 22Q2 (11) | 0.20 | -17.46 | 1.83 | 0 | 0 | -100.0 | 578.72 | 122.0 | 51.39 | 0.00 | 0 | 0 | 346.76 | 17.46 | -6.58 | 330.63 | 14.84 | -4.94 |
| 22Q1 (10) | 0.24 | 29.02 | 5.76 | 0 | 0 | -100.0 | 260.69 | 861.36 | -16.78 | 0.00 | 0 | 0 | 295.21 | -25.9 | 5.37 | 287.90 | -23.61 | 12.29 |
| 21Q4 (9) | 0.19 | 43.69 | -33.66 | 0 | 0 | -100.0 | -34.24 | -106.54 | -289.28 | 0.00 | 0 | 0 | 398.37 | -34.3 | 80.39 | 376.88 | -33.53 | 87.32 |
| 21Q3 (8) | 0.13 | -33.45 | -77.89 | 0 | -100.0 | -100.0 | 523.45 | 36.93 | 45816.67 | 0.00 | 0 | 0 | 606.32 | 63.35 | 407.25 | 566.99 | 63.02 | 432.84 |
| 21Q2 (7) | 0.20 | -14.27 | -67.05 | 0.15 | -40.0 | -85.98 | 382.28 | 22.04 | 3175.46 | 0.00 | 0 | 0 | 371.18 | 32.48 | 217.33 | 347.80 | 35.65 | 215.55 |
| 21Q1 (6) | 0.23 | -19.07 | -61.22 | 0.25 | -21.88 | -76.64 | 313.25 | 1631.62 | 23303.7 | 0.00 | 0 | 0 | 280.17 | 26.87 | 131.24 | 256.40 | 27.44 | 122.4 |
| 20Q4 (5) | 0.28 | -52.11 | -52.61 | 0.32 | -71.43 | -70.09 | 18.09 | 1486.84 | 176.2 | 0.00 | 0 | 0 | 220.84 | 84.76 | 43.74 | 201.20 | 89.08 | 35.53 |
| 20Q3 (4) | 0.59 | -0.82 | 0.0 | 1.12 | 4.67 | 0.0 | 1.14 | 109.17 | 0.0 | 0.00 | 0 | 0.0 | 119.53 | 2.19 | 0.0 | 106.41 | -3.46 | 0.0 |
| 20Q2 (3) | 0.60 | 0.9 | 0.0 | 1.07 | 0.0 | 0.0 | -12.43 | -820.74 | 0.0 | 0.00 | 0 | 0.0 | 116.97 | -3.46 | 0.0 | 110.22 | -4.4 | 0.0 |
| 20Q1 (2) | 0.59 | -1.12 | 0.0 | 1.07 | 0.0 | 0.0 | -1.35 | 94.31 | 0.0 | 0.00 | 0 | 0.0 | 121.16 | -21.14 | 0.0 | 115.29 | -22.34 | 0.0 |
| 19Q4 (1) | 0.60 | 0.0 | 0.0 | 1.07 | 0.0 | 0.0 | -23.74 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 153.64 | 0.0 | 0.0 | 148.45 | 0.0 | 0.0 |
