- 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 | -22.45 | 0.34 | -48.48 | 2.76 | -31.51 | -123.57 | 0 | 0.00 | 0 | 560.62 | 30.79 | 208.06 | 109.55 |
| 2022 (9) | 0.21 | 41.18 | 0.66 | 0 | 4.03 | -41.76 | -188.95 | 0 | 0.00 | 0 | 428.63 | -25.07 | 99.29 | -58.97 |
| 2021 (8) | 0.15 | -55.2 | 0 | 0 | 6.92 | 6.3 | 2.03 | 0 | 0.00 | 0 | 572.01 | 168.25 | 241.98 | 159.44 |
| 2020 (7) | 0.33 | 57.43 | 0.34 | -20.93 | 6.51 | 2.84 | -80.53 | 0 | 0.00 | 0 | 213.24 | -17.46 | 93.27 | -19.2 |
| 2019 (6) | 0.21 | -13.89 | 0.43 | -39.44 | 6.33 | -14.46 | -86.66 | 0 | 0.00 | 0 | 258.35 | -3.25 | 115.43 | 29.25 |
| 2018 (5) | 0.24 | 139.2 | 0.71 | 0 | 7.4 | 20.92 | -100.88 | 0 | 0.00 | 0 | 267.03 | -55.57 | 89.31 | -58.72 |
| 2017 (4) | 0.10 | 25.21 | 0 | 0 | 6.12 | -4.82 | -610.52 | 0 | 0.00 | 0 | 601.01 | -23.29 | 216.33 | -10.05 |
| 2016 (3) | 0.08 | -30.65 | 0 | 0 | 6.43 | 33.4 | -725.70 | 0 | 0.00 | 0 | 783.47 | 34.39 | 240.51 | -1.49 |
| 2015 (2) | 0.12 | 8.57 | 0 | 0 | 4.82 | -16.61 | -680.27 | 0 | 0.00 | 0 | 583.00 | -10.86 | 244.15 | -19.2 |
| 2014 (1) | 0.11 | -12.57 | 0 | 0 | 5.78 | 0.35 | -574.80 | 0 | 0.00 | 0 | 654.02 | 4.29 | 302.16 | -22.02 |
| 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) | 0.30 | 23.84 | 16.65 | 0.67 | 9.84 | -4.29 | -67.16 | 44.57 | 57.71 | 0.00 | 0 | 0 | 389.19 | -24.11 | 13.7 | 144.80 | -23.42 | 111.63 |
| 24Q2 (19) | 0.24 | 20.74 | 15.54 | 0.61 | 22.0 | -3.17 | -121.17 | 46.8 | -8.73 | 0.00 | 0 | 0 | 512.82 | -23.2 | 19.68 | 189.09 | -21.85 | 94.7 |
| 24Q1 (18) | 0.20 | 21.51 | -1.74 | 0.5 | 47.06 | -32.43 | -227.75 | -17.96 | -398.58 | 0.00 | 0 | 0 | 667.72 | 19.1 | 50.1 | 241.97 | 16.3 | 135.22 |
| 23Q4 (17) | 0.16 | -35.79 | -22.45 | 0.34 | -51.43 | -48.48 | -193.08 | -21.59 | -84.61 | 0.00 | 0 | 0 | 560.62 | 63.79 | 30.79 | 208.06 | 204.09 | 109.55 |
| 23Q3 (16) | 0.25 | 22.65 | 30.82 | 0.7 | 11.11 | 37.25 | -158.79 | -42.49 | 36.6 | 0.00 | 0 | 0 | 342.29 | -20.12 | -22.41 | 68.42 | -29.55 | -39.11 |
| 23Q2 (15) | 0.21 | 2.68 | 59.41 | 0.63 | -14.86 | 0 | -111.44 | -143.96 | 75.71 | 0.00 | 0 | 0 | 428.50 | -3.67 | -39.22 | 97.12 | -5.59 | -51.82 |
| 23Q1 (14) | 0.20 | -4.1 | 85.78 | 0.74 | 12.12 | 0 | -45.68 | 56.32 | 90.6 | 0.00 | 0 | 0 | 444.84 | 3.78 | -44.52 | 102.87 | 3.61 | -62.91 |
| 22Q4 (13) | 0.21 | 8.31 | 41.18 | 0.66 | 29.41 | 0 | -104.59 | 58.24 | -465.96 | 0.00 | 0 | 0 | 428.63 | -2.84 | -25.07 | 99.29 | -11.64 | -58.97 |
| 22Q3 (12) | 0.19 | 49.46 | -47.41 | 0.51 | 0 | -52.34 | -250.44 | 45.41 | -1294.28 | 0.00 | 0 | 0 | 441.15 | -37.43 | 121.04 | 112.37 | -44.25 | 102.18 |
| 22Q2 (11) | 0.13 | 19.67 | -64.51 | 0 | 0 | -100.0 | -458.78 | 5.55 | -2581.23 | 0.00 | 0 | 0 | 705.04 | -12.08 | 259.09 | 201.57 | -27.32 | 198.93 |
| 22Q1 (10) | 0.11 | -27.12 | -70.24 | 0 | 0 | -100.0 | -485.74 | -2528.46 | -1179.61 | 0.00 | 0 | 0 | 801.87 | 40.18 | 321.02 | 277.35 | 14.62 | 274.24 |
| 21Q4 (9) | 0.15 | -59.65 | -55.2 | 0 | -100.0 | -100.0 | -18.48 | -188.13 | 89.19 | 0.00 | 0 | 0 | 572.01 | 186.61 | 168.25 | 241.98 | 335.37 | 159.44 |
| 21Q3 (8) | 0.37 | 0.85 | 20.01 | 1.07 | 13.83 | 154.76 | 20.97 | 13.41 | 110.25 | 0.00 | 0 | 0 | 199.58 | 1.65 | -15.41 | 55.58 | -17.57 | -50.81 |
| 21Q2 (7) | 0.37 | 0.36 | 77.28 | 0.94 | 22.08 | 0 | 18.49 | 148.71 | -84.41 | 0.00 | 0 | 0 | 196.34 | 3.09 | -45.29 | 67.43 | -9.01 | -57.89 |
| 21Q1 (6) | 0.36 | 9.71 | 27.28 | 0.77 | 126.47 | 6.94 | -37.96 | 77.8 | 72.55 | 0.00 | 0 | 0 | 190.46 | -10.68 | -1.59 | 74.11 | -20.54 | -9.92 |
| 20Q4 (5) | 0.33 | 8.08 | 57.43 | 0.34 | -19.05 | -20.93 | -170.99 | 16.38 | -1272.31 | 0.00 | 0 | 0 | 213.24 | -9.62 | -17.46 | 93.27 | -17.46 | -19.2 |
| 20Q3 (4) | 0.31 | 48.98 | 0.0 | 0.42 | 0 | 0.0 | -204.49 | -272.38 | 0.0 | 0.00 | 0 | 0.0 | 235.94 | -34.25 | 0.0 | 113.00 | -29.43 | 0.0 |
| 20Q2 (3) | 0.21 | -27.95 | 0.0 | 0 | -100.0 | 0.0 | 118.63 | 185.78 | 0.0 | 0.00 | 0 | 0.0 | 358.86 | 85.43 | 0.0 | 160.12 | 94.63 | 0.0 |
| 20Q1 (2) | 0.29 | 35.69 | 0.0 | 0.72 | 67.44 | 0.0 | -138.30 | -1009.95 | 0.0 | 0.00 | 0 | 0.0 | 193.53 | -25.09 | 0.0 | 82.27 | -28.73 | 0.0 |
| 19Q4 (1) | 0.21 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | -12.46 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 258.35 | 0.0 | 0.0 | 115.43 | 0.0 | 0.0 |
