- 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) | 0.67 | 0.88 | 22.5 | 22.48 | 18.59 | -23.5 | -1.34 | 0 | 35.30 | 0.0 | 103.86 | -22.79 | 66.91 | -36.7 |
| 2022 (9) | 0.66 | -2.95 | 18.37 | -1.92 | 24.3 | -7.04 | -6.00 | 0 | 35.30 | 0.0 | 134.52 | 15.65 | 105.71 | 13.61 |
| 2021 (8) | 0.68 | 9.84 | 18.73 | -5.02 | 26.14 | 6.74 | -2.11 | 0 | 35.30 | 0.0 | 116.32 | 2.34 | 93.05 | 2.84 |
| 2020 (7) | 0.62 | 1.77 | 19.72 | 1.86 | 24.49 | -14.55 | -7.52 | 0 | 35.30 | 0.0 | 113.66 | 14.06 | 90.48 | 15.72 |
| 2019 (6) | 0.61 | -10.04 | 19.36 | -17.3 | 28.66 | -31.29 | -0.43 | 0 | 35.30 | 0.0 | 99.65 | 17.0 | 78.19 | 20.83 |
| 2018 (5) | 0.68 | -4.95 | 23.41 | 1.39 | 41.71 | 15.06 | -1.55 | 0 | 35.30 | 0.0 | 85.17 | -2.01 | 64.71 | -7.33 |
| 2017 (4) | 0.71 | -10.28 | 23.09 | -29.99 | 36.25 | 41.49 | 1.33 | 0 | 35.30 | 0 | 86.92 | 20.4 | 69.83 | 51.67 |
| 2016 (3) | 0.79 | -7.93 | 32.98 | -57.74 | 25.62 | -54.57 | -1.43 | 0 | 0.00 | 0 | 72.19 | 19.16 | 46.04 | -11.15 |
| 2015 (2) | 0.86 | 38.36 | 78.04 | -1.3 | 56.39 | -28.58 | -16.22 | 0 | 0.00 | 0 | 60.58 | -45.88 | 51.82 | -46.74 |
| 2014 (1) | 0.62 | 26.47 | 79.07 | 16.42 | 78.95 | -20.88 | -5.89 | 0 | 0.00 | 0 | 111.94 | -16.81 | 97.30 | -11.24 |
| 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) | 0.48 | -12.41 | -26.34 | 13.6 | -33.17 | -37.47 | -4.73 | -96.27 | -377.78 | 363.00 | 0.0 | 0.0 | 234.62 | 31.67 | 134.01 | 201.53 | 36.25 | 226.21 |
| 24Q2 (19) | 0.55 | -17.54 | -16.13 | 20.35 | -12.36 | -8.7 | -2.41 | -647.73 | -1908.33 | 363.00 | 0.0 | 0.0 | 178.19 | 76.32 | 74.44 | 147.91 | 161.19 | 131.51 |
| 24Q1 (18) | 0.66 | -0.51 | 1.42 | 23.22 | 3.2 | 1.89 | 0.44 | 112.61 | 157.89 | 363.00 | 0.0 | 0.0 | 101.06 | -2.7 | -2.81 | 56.63 | -15.36 | -9.82 |
| 23Q4 (17) | 0.67 | 2.51 | 0.88 | 22.5 | 3.45 | 22.48 | -3.49 | -252.53 | 58.1 | 363.00 | 0.0 | 0.0 | 103.86 | 3.59 | -22.79 | 66.91 | 8.3 | -36.7 |
| 23Q3 (16) | 0.65 | -0.26 | 0.31 | 21.75 | -2.42 | 25.29 | -0.99 | -725.0 | 76.2 | 363.00 | 0.0 | 0.0 | 100.26 | -1.85 | -21.54 | 61.78 | -3.3 | -41.31 |
| 23Q2 (15) | 0.65 | -0.29 | 2.5 | 22.29 | -2.19 | 30.27 | -0.12 | 84.21 | 98.47 | 363.00 | 0.0 | 0.0 | 102.15 | -1.76 | -22.82 | 63.89 | 1.74 | -40.71 |
| 23Q1 (14) | 0.65 | -1.04 | -3.86 | 22.79 | 24.06 | 17.84 | -0.76 | 90.88 | 77.25 | 363.00 | 0.0 | 0.0 | 103.98 | -22.7 | -5.76 | 62.80 | -40.59 | -26.33 |
| 22Q4 (13) | 0.66 | 1.93 | -2.95 | 18.37 | 5.82 | -1.92 | -8.33 | -100.24 | 5.45 | 363.00 | 0.0 | 0.0 | 134.52 | 5.27 | 15.65 | 105.71 | 0.42 | 13.61 |
| 22Q3 (12) | 0.65 | 1.92 | -1.22 | 17.36 | 1.46 | -5.08 | -4.16 | 47.07 | -378.16 | 363.00 | 0.0 | 0.0 | 127.78 | -3.46 | -1.21 | 105.27 | -2.3 | 1.18 |
| 22Q2 (11) | 0.64 | -6.48 | -2.84 | 17.11 | -11.53 | -11.21 | -7.86 | -135.33 | -700.0 | 363.00 | 0.0 | 0.0 | 132.36 | 19.96 | -1.1 | 107.75 | 26.41 | -1.98 |
| 22Q1 (10) | 0.68 | -0.1 | 3.83 | 19.34 | 3.26 | -2.42 | -3.34 | 62.09 | -1112.12 | 363.00 | 0.0 | 278.45 | 110.34 | -5.14 | -20.72 | 85.24 | -8.39 | -25.38 |
| 21Q4 (9) | 0.68 | 3.75 | 9.84 | 18.73 | 2.41 | -5.02 | -8.81 | -912.64 | -82.4 | 363.00 | 0.0 | 278.45 | 116.32 | -10.07 | 2.34 | 93.05 | -10.56 | 2.84 |
| 21Q3 (8) | 0.66 | 0.24 | -0.41 | 18.29 | -5.09 | -9.19 | -0.87 | -166.41 | -135.22 | 363.00 | 0.0 | 278.45 | 129.34 | -3.36 | 7.07 | 104.04 | -5.36 | 5.18 |
| 21Q2 (7) | 0.66 | -0.06 | 2.92 | 19.27 | -2.77 | 6.05 | 1.31 | 296.97 | 105.72 | 363.00 | 278.45 | 0 | 133.83 | -3.84 | 46.25 | 109.93 | -3.76 | 64.37 |
| 21Q1 (6) | 0.66 | 5.68 | 9.03 | 19.82 | 0.51 | 5.99 | 0.33 | 106.83 | 105.41 | 95.92 | 0.0 | 0 | 139.18 | 22.45 | 45.39 | 114.23 | 26.25 | 52.71 |
| 20Q4 (5) | 0.62 | -5.93 | 1.77 | 19.72 | -2.09 | 1.86 | -4.83 | -295.55 | -64.85 | 95.92 | 0.0 | 0 | 113.66 | -5.91 | 14.06 | 90.48 | -8.53 | 15.72 |
| 20Q3 (4) | 0.66 | 3.6 | 0.0 | 20.14 | 10.84 | 0.0 | 2.47 | 110.78 | 0.0 | 95.92 | 0 | 0.0 | 120.80 | 32.01 | 0.0 | 98.92 | 47.91 | 0.0 |
| 20Q2 (3) | 0.64 | 5.87 | 0.0 | 18.17 | -2.83 | 0.0 | -22.92 | -275.74 | 0.0 | 0.00 | 0 | 0.0 | 91.51 | -4.41 | 0.0 | 66.88 | -10.59 | 0.0 |
| 20Q1 (2) | 0.60 | -1.36 | 0.0 | 18.7 | -3.41 | 0.0 | -6.10 | -108.19 | 0.0 | 0.00 | 0 | 0.0 | 95.73 | -3.93 | 0.0 | 74.80 | -4.34 | 0.0 |
| 19Q4 (1) | 0.61 | 0.0 | 0.0 | 19.36 | 0.0 | 0.0 | -2.93 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 99.65 | 0.0 | 0.0 | 78.19 | 0.0 | 0.0 |
