- 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) | 0.48 | 54.45 | 0.2 | -9.09 | 2.08 | -7.96 | -12.70 | 0 | 0.00 | 0 | 550.13 | 67.24 | 455.55 | 57.21 |
| 2022 (9) | 0.31 | -45.96 | 0.22 | -12.0 | 2.26 | -20.7 | -7.77 | 0 | 0.00 | 0 | 328.94 | 103.67 | 289.78 | 146.29 |
| 2021 (8) | 0.58 | -9.39 | 0.25 | 0 | 2.85 | 18.75 | -10.22 | 0 | 0.00 | 0 | 161.51 | -4.64 | 117.66 | -9.92 |
| 2020 (7) | 0.63 | 26.73 | 0 | 0 | 2.4 | -25.47 | -59.17 | 0 | 0.00 | 0 | 169.36 | -28.05 | 130.62 | -23.62 |
| 2019 (6) | 0.50 | 10.55 | 0 | 0 | 3.22 | -0.62 | 12.09 | 0 | 0.00 | 0 | 235.37 | 30.0 | 171.01 | 44.07 |
| 2018 (5) | 0.45 | 101.96 | 0 | 0 | 3.24 | 34.44 | 0.00 | 0 | 0.00 | 0 | 181.05 | -51.58 | 118.70 | -64.06 |
| 2017 (4) | 0.22 | -45.55 | 0 | 0 | 2.41 | -10.07 | 0.00 | 0 | 0.00 | 0 | 373.89 | 99.24 | 330.24 | 379.58 |
| 2016 (3) | 0.41 | 30.29 | 0 | 0 | 2.68 | -54.88 | 0.00 | 0 | 0.00 | 0 | 187.66 | -8.22 | 68.86 | -50.96 |
| 2015 (2) | 0.32 | 55.97 | 0.86 | 230.77 | 5.94 | -11.87 | -36.29 | 0 | 0.00 | 0 | 204.47 | -39.54 | 140.41 | -40.21 |
| 2014 (1) | 0.20 | -1.98 | 0.26 | -18.75 | 6.74 | -11.66 | -70.69 | 0 | 0.00 | 0 | 338.19 | -0.95 | 234.83 | -13.18 |
| 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) | 0.49 | 0.83 | 2.22 | 0.18 | -5.26 | -10.0 | -3.92 | -3.7 | 86.33 | 7.00 | 0.0 | 0.0 | 576.96 | -1.12 | -1.86 | 478.09 | -0.33 | -1.5 |
| 24Q2 (19) | 0.48 | 1.66 | 13.61 | 0.19 | 0.0 | -9.52 | -3.78 | -7.69 | -206.48 | 7.00 | 0.0 | 0.0 | 583.48 | -7.3 | 67.49 | 479.67 | -10.32 | 60.52 |
| 24Q1 (18) | 0.48 | -0.79 | 60.78 | 0.19 | -5.0 | -13.64 | -3.51 | 24.03 | 68.99 | 7.00 | 0.0 | 0.0 | 629.46 | 14.42 | 78.69 | 534.86 | 17.41 | 73.64 |
| 23Q4 (17) | 0.48 | 0.52 | 54.45 | 0.2 | 0.0 | -9.09 | -4.62 | 83.89 | 85.46 | 7.00 | 0.0 | 0.0 | 550.13 | -6.42 | 67.24 | 455.55 | -6.14 | 57.21 |
| 23Q3 (16) | 0.48 | 12.06 | 56.32 | 0.2 | -4.76 | -13.04 | -28.67 | -907.61 | -1986.18 | 7.00 | 0.0 | 0.0 | 587.87 | 68.75 | 70.62 | 485.37 | 62.42 | 62.59 |
| 23Q2 (15) | 0.43 | 43.87 | 31.9 | 0.21 | -4.55 | -8.7 | 3.55 | 131.36 | 105.2 | 7.00 | 0.0 | 0.0 | 348.36 | -1.11 | 4.73 | 298.83 | -2.98 | 4.96 |
| 23Q1 (14) | 0.30 | -4.7 | -14.95 | 0.22 | 0.0 | -8.33 | -11.32 | 64.38 | -147.7 | 7.00 | 0.0 | 0 | 352.26 | 7.09 | 11.97 | 308.02 | 6.29 | 14.24 |
| 22Q4 (13) | 0.31 | 1.73 | -45.96 | 0.22 | -4.35 | -12.0 | -31.78 | -2190.79 | -178.28 | 7.00 | 0.0 | 0 | 328.94 | -4.53 | 103.67 | 289.78 | -2.93 | 146.29 |
| 22Q3 (12) | 0.31 | -5.45 | -45.35 | 0.23 | 0.0 | -8.0 | 1.52 | -12.14 | 148.87 | 7.00 | 0.0 | 0 | 344.55 | 3.58 | 94.72 | 298.53 | 4.85 | 132.74 |
| 22Q2 (11) | 0.32 | -7.23 | -40.25 | 0.23 | -4.17 | 228.57 | 1.73 | 137.86 | -79.79 | 7.00 | 0 | 0 | 332.64 | 5.74 | 112.99 | 284.71 | 5.59 | 157.21 |
| 22Q1 (10) | 0.35 | -39.44 | -49.13 | 0.24 | -4.0 | 242.86 | -4.57 | 59.98 | 86.87 | 0.00 | 0 | 0 | 314.59 | 94.78 | 116.02 | 269.63 | 129.16 | 157.72 |
| 21Q4 (9) | 0.58 | 2.88 | -9.39 | 0.25 | 0.0 | 0 | -11.42 | -267.2 | 92.55 | 0.00 | 0 | 0 | 161.51 | -8.73 | -4.64 | 117.66 | -8.27 | -9.92 |
| 21Q3 (8) | 0.56 | 3.38 | 12.45 | 0.25 | 257.14 | 0 | -3.11 | -136.33 | 94.93 | 0.00 | 0 | 0 | 176.95 | 13.3 | -33.21 | 128.27 | 15.88 | -32.34 |
| 21Q2 (7) | 0.54 | -21.02 | 16.35 | 0.07 | 0.0 | 0 | 8.56 | 124.59 | 131.53 | 0.00 | 0 | 0 | 156.18 | 7.24 | -45.34 | 110.69 | 5.8 | -45.3 |
| 21Q1 (6) | 0.68 | 7.88 | 45.6 | 0.07 | 0 | 0 | -34.81 | 77.28 | -359.23 | 0.00 | 0 | 0 | 145.63 | -14.01 | -48.06 | 104.62 | -19.91 | -48.88 |
| 20Q4 (5) | 0.63 | 27.67 | 26.73 | 0 | 0 | 0 | -153.24 | -149.62 | -901.88 | 0.00 | 0 | 0 | 169.36 | -36.08 | -28.05 | 130.62 | -31.1 | -23.62 |
| 20Q3 (4) | 0.50 | 6.97 | 0.0 | 0 | 0 | 0.0 | -61.39 | -126.11 | 0.0 | 0.00 | 0 | 0.0 | 264.95 | -7.28 | 0.0 | 189.57 | -6.32 | 0.0 |
| 20Q2 (3) | 0.46 | -1.17 | 0.0 | 0 | 0 | 0.0 | -27.15 | -258.18 | 0.0 | 0.00 | 0 | 0.0 | 285.74 | 1.91 | 0.0 | 202.35 | -1.12 | 0.0 |
| 20Q1 (2) | 0.47 | -6.11 | 0.0 | 0 | 0 | 0.0 | -7.58 | -139.67 | 0.0 | 0.00 | 0 | 0.0 | 280.38 | 19.12 | 0.0 | 204.64 | 19.67 | 0.0 |
| 19Q4 (1) | 0.50 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 19.11 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 235.37 | 0.0 | 0.0 | 171.01 | 0.0 | 0.0 |
