- 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 | 5.16 | 1.98 | 0 | 3.71 | -27.4 | -14.76 | 0 | 0.00 | 0 | 200.78 | -76.11 | 166.55 | -71.38 |
| 2022 (9) | 0.35 | -12.71 | 0 | 0 | 5.11 | -34.99 | 9.39 | -93.79 | 0.00 | 0 | 840.27 | 91.07 | 581.91 | 55.29 |
| 2021 (8) | 0.40 | 100.8 | 0 | 0 | 7.86 | 58.79 | 151.31 | 0 | 0.00 | 0 | 439.77 | 31.41 | 374.73 | 51.47 |
| 2020 (7) | 0.20 | 13.07 | 0.01 | 0 | 4.95 | 22.52 | -69.40 | 0 | 0.00 | 0 | 334.65 | -9.92 | 247.39 | -17.99 |
| 2019 (6) | 0.18 | 22.14 | 0 | 0 | 4.04 | 0.75 | -157.15 | 0 | 0.00 | 0 | 371.52 | -21.66 | 301.64 | -18.29 |
| 2018 (5) | 0.14 | 4.65 | 0 | 0 | 4.01 | -8.24 | 0.00 | 0 | 0.00 | 0 | 474.25 | -7.33 | 369.17 | -15.44 |
| 2017 (4) | 0.14 | -29.02 | 0 | 0 | 4.37 | -27.41 | -17153.00 | 0 | 0.00 | 0 | 511.76 | 32.89 | 436.60 | 35.44 |
| 2016 (3) | 0.19 | -16.99 | 0 | 0 | 6.02 | 5.24 | 5082.50 | 2017.8 | 0.00 | 0 | 385.10 | 23.44 | 322.36 | 17.38 |
| 2015 (2) | 0.23 | -16.27 | 0.3 | -50.0 | 5.72 | 4.38 | 239.99 | 398.01 | 0.00 | 0 | 311.97 | -18.6 | 274.62 | -13.67 |
| 2014 (1) | 0.28 | 20.35 | 0.6 | 200.0 | 5.48 | 0.55 | 48.19 | -99.57 | 1.05 | 0 | 383.26 | 5.57 | 318.09 | 1.71 |
| 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) | 0.50 | 2.32 | 38.29 | 0 | -100.0 | -100.0 | -7.85 | 13.64 | 30.16 | 0.00 | 0 | 0 | 255.18 | -2.76 | 25.43 | 226.57 | -1.64 | 40.34 |
| 24Q2 (19) | 0.49 | 29.6 | 31.33 | 1.9 | -4.52 | 0 | -9.09 | 63.58 | 69.62 | 0.00 | 0 | 0 | 262.41 | 49.22 | -64.11 | 230.34 | 63.44 | -58.45 |
| 24Q1 (18) | 0.38 | 3.52 | 8.64 | 1.99 | 0.51 | 0 | -24.96 | -376.72 | 5.49 | 0.00 | 0 | 0 | 175.85 | -12.42 | -80.59 | 140.93 | -15.38 | -78.58 |
| 23Q4 (17) | 0.37 | 0.74 | 5.16 | 1.98 | 0.0 | 0 | 9.02 | 180.25 | 139.42 | 0.00 | 0 | 0 | 200.78 | -1.31 | -76.11 | 166.55 | 3.17 | -71.38 |
| 23Q3 (16) | 0.36 | -2.83 | 0.11 | 1.98 | 0 | 0 | -11.24 | 62.43 | 18.08 | 0.00 | 0 | 0 | 203.44 | -72.17 | -69.96 | 161.44 | -70.88 | -64.83 |
| 23Q2 (15) | 0.37 | 7.21 | -14.8 | 0 | 0 | 0 | -29.92 | -13.29 | -377.29 | 0.00 | 0 | 0 | 731.11 | -19.29 | 103.26 | 554.43 | -15.72 | 109.8 |
| 23Q1 (14) | 0.35 | 0.2 | -5.31 | 0 | 0 | 0 | -26.41 | -15.43 | -142.32 | 0.00 | 0 | 0 | 905.84 | 7.8 | 76.32 | 657.85 | 13.05 | 58.56 |
| 22Q4 (13) | 0.35 | -4.1 | -12.71 | 0 | 0 | 0 | -22.88 | -66.76 | -127.83 | 0.00 | 0 | 0 | 840.27 | 24.09 | 91.07 | 581.91 | 26.77 | 55.29 |
| 22Q3 (12) | 0.36 | -17.3 | -5.46 | 0 | 0 | 0 | -13.72 | -227.15 | -102.02 | 0.00 | 0 | 0 | 677.15 | 88.25 | 23.5 | 459.02 | 73.7 | -3.48 |
| 22Q2 (11) | 0.44 | 19.15 | 137.86 | 0 | 0 | 0 | 10.79 | -82.71 | -96.9 | 0.00 | 0 | 0 | 359.70 | -29.99 | -5.86 | 264.26 | -36.31 | -6.12 |
| 22Q1 (10) | 0.37 | -7.63 | 99.73 | 0 | 0 | 0 | 62.40 | -24.1 | -12.31 | 0.00 | 0 | 0 | 513.76 | 16.82 | 36.33 | 414.90 | 10.72 | 55.31 |
| 21Q4 (9) | 0.40 | 3.87 | 100.8 | 0 | 0 | -100.0 | 82.21 | -87.91 | -69.3 | 0.00 | 0 | 0 | 439.77 | -19.8 | 31.41 | 374.73 | -21.2 | 51.47 |
| 21Q3 (8) | 0.38 | 108.06 | 119.83 | 0 | 0 | 0 | 680.19 | 95.6 | 731.53 | 0.00 | 0 | 0 | 548.31 | 43.5 | 48.42 | 475.55 | 68.93 | 85.41 |
| 21Q2 (7) | 0.18 | 0.05 | -3.45 | 0 | 0 | 0 | 347.75 | 388.69 | 392.5 | 0.00 | 0 | 0 | 382.10 | 1.39 | 13.59 | 281.50 | 5.37 | 21.21 |
| 21Q1 (6) | 0.18 | -7.14 | 22.22 | 0 | -100.0 | 0 | 71.16 | -73.43 | 127.76 | 0.00 | 0 | 0 | 376.86 | 12.61 | -10.48 | 267.15 | 7.99 | -11.61 |
| 20Q4 (5) | 0.20 | 13.71 | 13.07 | 0.01 | 0 | 0 | 267.81 | 227.4 | 268.12 | 0.00 | 0 | 0 | 334.65 | -9.42 | -9.92 | 247.39 | -3.54 | -17.99 |
| 20Q3 (4) | 0.17 | -8.62 | 0.0 | 0 | 0 | 0.0 | 81.80 | 168.8 | 0.0 | 0.00 | 0 | 0.0 | 369.44 | 9.82 | 0.0 | 256.48 | 10.44 | 0.0 |
| 20Q2 (3) | 0.19 | 26.65 | 0.0 | 0 | 0 | 0.0 | -118.89 | 53.62 | 0.0 | 0.00 | 0 | 0.0 | 336.40 | -20.09 | 0.0 | 232.24 | -23.16 | 0.0 |
| 20Q1 (2) | 0.15 | -14.09 | 0.0 | 0 | 0 | 0.0 | -256.33 | -60.91 | 0.0 | 0.00 | 0 | 0.0 | 420.98 | 13.31 | 0.0 | 302.24 | 0.2 | 0.0 |
| 19Q4 (1) | 0.18 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -159.30 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 371.52 | 0.0 | 0.0 | 301.64 | 0.0 | 0.0 |
