- 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) | 0.16 | 15.35 | 0.42 | 500.0 | 3.02 | -27.4 | -194.39 | 0 | 0.00 | 0 | 278.72 | -26.07 | 125.54 | -38.42 |
| 2022 (9) | 0.14 | -5.6 | 0.07 | -84.44 | 4.16 | -32.69 | 87.77 | -69.27 | 0.00 | 0 | 377.00 | 6.36 | 203.88 | -13.04 |
| 2021 (8) | 0.15 | -50.46 | 0.45 | 50.0 | 6.18 | 63.49 | 285.66 | 408.02 | 0.00 | 0 | 354.46 | 74.61 | 234.45 | 74.87 |
| 2020 (7) | 0.30 | 35.27 | 0.3 | -48.28 | 3.78 | 65.79 | 56.23 | 0 | 0.00 | 0 | 203.00 | -22.06 | 134.07 | -4.6 |
| 2019 (6) | 0.22 | 21.48 | 0.58 | 23.4 | 2.28 | -38.38 | -41.41 | 0 | 0.16 | 0.0 | 260.45 | -27.48 | 140.54 | -30.72 |
| 2018 (5) | 0.18 | -24.43 | 0.47 | -28.79 | 3.7 | 46.83 | 50.12 | 0 | 0.16 | 0 | 359.16 | 21.33 | 202.86 | 43.85 |
| 2017 (4) | 0.24 | -8.11 | 0.66 | -23.26 | 2.52 | 0.8 | -44.81 | 0 | 0.00 | 0 | 296.02 | 2.03 | 141.02 | 20.02 |
| 2016 (3) | 0.26 | -4.11 | 0.86 | 1.18 | 2.5 | -8.09 | -13.79 | 0 | 0.00 | 0 | 290.14 | -0.89 | 117.50 | -24.95 |
| 2015 (2) | 0.27 | 30.07 | 0.85 | 80.85 | 2.72 | -0.73 | -52.34 | 0 | 0.00 | 0 | 292.76 | -15.18 | 156.56 | -11.97 |
| 2014 (1) | 0.21 | 33.96 | 0.47 | 27.03 | 2.74 | 3.4 | -118.96 | 0 | 0.00 | 0 | 345.15 | -50.29 | 177.84 | -54.39 |
| 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) | 0.22 | -7.02 | 49.07 | 0.9 | 0.0 | 181.25 | -66.84 | -171.53 | 50.78 | 0.00 | 0 | 0 | 179.34 | -4.41 | -38.14 | 67.96 | -28.85 | -42.24 |
| 24Q2 (19) | 0.23 | 25.19 | 67.94 | 0.9 | 73.08 | 309.09 | 93.44 | 165.98 | 162.83 | 0.00 | 0 | 0 | 187.61 | -30.11 | -40.92 | 95.51 | -31.39 | -33.55 |
| 24Q1 (18) | 0.19 | 15.54 | 70.57 | 0.52 | 23.81 | 420.0 | 35.13 | 115.4 | 114.75 | 0.00 | 0 | 0 | 268.45 | -3.61 | -33.05 | 139.21 | 10.89 | -19.2 |
| 23Q4 (17) | 0.16 | 10.84 | 14.78 | 0.42 | 31.25 | 500.0 | -228.05 | -67.93 | 18.84 | 0.00 | 0 | 0 | 278.49 | -3.94 | -25.91 | 125.54 | 6.7 | -38.42 |
| 23Q3 (16) | 0.15 | 4.74 | 19.33 | 0.32 | 45.45 | 88.24 | -135.80 | 8.69 | -43.2 | 0.00 | 0 | 0 | 289.91 | -8.7 | -34.34 | 117.66 | -18.14 | -53.15 |
| 23Q2 (15) | 0.14 | 27.15 | 13.09 | 0.22 | 120.0 | 83.33 | -148.73 | 37.54 | -256.95 | 0.00 | 0 | 0 | 317.55 | -20.81 | -28.39 | 143.73 | -16.58 | -47.44 |
| 23Q1 (14) | 0.11 | -22.25 | -23.82 | 0.1 | 42.86 | -62.96 | -238.13 | 15.26 | -155.87 | 0.00 | 0 | 0 | 401.00 | 6.69 | 10.42 | 172.30 | -15.49 | -26.65 |
| 22Q4 (13) | 0.14 | 15.23 | -3.83 | 0.07 | -58.82 | -84.44 | -281.00 | -196.32 | -326.01 | 0.00 | 0 | 0 | 375.86 | -14.88 | 6.04 | 203.88 | -18.81 | -13.04 |
| 22Q3 (12) | 0.12 | -0.73 | -3.71 | 0.17 | 41.67 | -51.43 | -94.83 | -200.07 | -299.45 | 0.00 | 0 | 0 | 441.55 | -0.42 | 17.09 | 251.12 | -8.16 | 13.2 |
| 22Q2 (11) | 0.12 | -14.35 | -8.35 | 0.12 | -55.56 | -65.71 | 94.76 | -77.77 | -81.6 | 0.00 | 0 | 0 | 443.43 | 22.11 | 7.7 | 273.44 | 16.41 | -2.35 |
| 22Q1 (10) | 0.14 | -1.85 | -49.79 | 0.27 | -40.0 | -22.86 | 426.24 | 242.83 | -23.39 | 0.00 | 0 | 0 | 363.15 | 2.45 | 77.23 | 234.90 | 0.19 | 59.87 |
| 21Q4 (9) | 0.15 | 15.38 | -50.46 | 0.45 | 28.57 | 50.0 | 124.33 | 623.72 | -55.0 | 0.00 | 0 | 0 | 354.46 | -6.0 | 74.61 | 234.45 | 5.69 | 74.87 |
| 21Q3 (8) | 0.13 | -5.51 | -58.44 | 0.35 | 0.0 | -56.79 | -23.74 | -104.61 | -156.06 | 0.00 | 0 | 0 | 377.10 | -8.41 | 83.39 | 221.83 | -20.78 | 66.99 |
| 21Q2 (7) | 0.13 | -53.08 | -50.75 | 0.35 | 0.0 | -52.05 | 514.90 | -7.46 | 1037.55 | 0.00 | 0 | 0 | 411.73 | 100.94 | 93.71 | 280.03 | 90.59 | 124.28 |
| 21Q1 (6) | 0.29 | -3.15 | 36.84 | 0.35 | 16.67 | -37.5 | 556.40 | 101.38 | 9378.71 | 0.00 | 0 | 0 | 204.90 | 0.94 | -27.42 | 146.93 | 9.59 | -6.83 |
| 20Q4 (5) | 0.30 | -3.21 | 35.27 | 0.3 | -62.96 | -48.28 | 276.30 | 552.42 | 23515.38 | 0.00 | 0 | 0 | 203.00 | -1.28 | -22.06 | 134.07 | 0.93 | -4.6 |
| 20Q3 (4) | 0.31 | 11.96 | 0.0 | 0.81 | 10.96 | 0.0 | 42.35 | 177.11 | 0.0 | 0.00 | 0 | 0.0 | 205.63 | -3.26 | 0.0 | 132.84 | 6.39 | 0.0 |
| 20Q2 (3) | 0.27 | 30.38 | 0.0 | 0.73 | 30.36 | 0.0 | -54.92 | -1035.6 | 0.0 | 0.00 | 0 | 0.0 | 212.55 | -24.71 | 0.0 | 124.86 | -20.82 | 0.0 |
| 20Q1 (2) | 0.21 | -4.26 | 0.0 | 0.56 | -3.45 | 0.0 | 5.87 | 401.71 | 0.0 | 0.00 | 0 | 0.0 | 282.30 | 8.39 | 0.0 | 157.70 | 12.21 | 0.0 |
| 19Q4 (1) | 0.22 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 260.45 | 0.0 | 0.0 | 140.54 | 0.0 | 0.0 |
