- 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) | 0.22 | -22.7 | 1.05 | -40.68 | 13.97 | -18.35 | 63.45 | -82.39 | 0.39 | 14.35 | 357.75 | 15.58 | 228.34 | 4.95 |
| 2022 (9) | 0.29 | 2.33 | 1.77 | 0 | 17.11 | 41.52 | 360.28 | -99.14 | 0.34 | 0 | 309.52 | 1.71 | 217.58 | 4.04 |
| 2021 (8) | 0.28 | 42.42 | 0 | 0 | 12.09 | 14.92 | 42123.70 | 48.43 | 0.00 | 0 | 304.33 | -32.77 | 209.14 | -43.46 |
| 2020 (7) | 0.20 | 49.66 | 0 | 0 | 10.52 | -2.59 | 28379.20 | 0 | 0.00 | 0 | 452.69 | -28.39 | 369.89 | -26.06 |
| 2019 (6) | 0.13 | -8.08 | 0 | 0 | 10.8 | -8.71 | 0.00 | 0 | 0.00 | 0 | 632.16 | 7.78 | 500.26 | 20.71 |
| 2018 (5) | 0.14 | -20.35 | 0 | 0 | 11.83 | 1.37 | 0.00 | 0 | 0.00 | 0 | 586.54 | 26.13 | 414.44 | 28.28 |
| 2017 (4) | 0.18 | 16.02 | 0 | 0 | 11.67 | 9.27 | 0.00 | 0 | 0.00 | 0 | 465.04 | -13.92 | 323.07 | -22.0 |
| 2016 (3) | 0.16 | 12.65 | 0 | 0 | 10.68 | -6.56 | 0.00 | 0 | 0.00 | 0 | 540.25 | -11.37 | 414.18 | -11.84 |
| 2015 (2) | 0.14 | -17.0 | 0 | 0 | 11.43 | -2.39 | 0.00 | 0 | 0.00 | 0 | 609.59 | 16.2 | 469.81 | 23.63 |
| 2014 (1) | 0.17 | 1.88 | 0 | 0 | 11.71 | 3.26 | 0.00 | 0 | 0.00 | 0 | 524.59 | -2.1 | 380.01 | -3.74 |
| 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) | 0.20 | -10.18 | -16.61 | 0.91 | 5.81 | 21.33 | 35.93 | -46.65 | -60.18 | 2.21 | 17.58 | 8.71 | 388.31 | 10.21 | 15.53 | 263.30 | 7.18 | 21.95 |
| 24Q2 (19) | 0.22 | 11.17 | -21.03 | 0.86 | -14.85 | -14.0 | 67.35 | -25.8 | -11.91 | 1.88 | 41.0 | 16.79 | 352.35 | -12.26 | 16.78 | 245.66 | -7.69 | 20.13 |
| 24Q1 (18) | 0.20 | -11.05 | -33.64 | 1.01 | -3.81 | -63.27 | 90.77 | 250.6 | 44.42 | 1.33 | -54.76 | 0.95 | 401.60 | 12.26 | 37.42 | 266.13 | 16.55 | 30.08 |
| 23Q4 (17) | 0.22 | -6.11 | -22.7 | 1.05 | 40.0 | -40.68 | 25.89 | -71.3 | -78.75 | 2.95 | 44.95 | 92.56 | 357.75 | 6.44 | 15.58 | 228.34 | 5.76 | 4.95 |
| 23Q3 (16) | 0.24 | -14.95 | 5.57 | 0.75 | -25.0 | 108.33 | 90.22 | 18.0 | -86.35 | 2.03 | 26.31 | 15556.67 | 336.11 | 11.4 | -5.36 | 215.90 | 5.57 | -5.88 |
| 23Q2 (15) | 0.28 | -6.58 | -3.54 | 1.0 | -63.64 | 42.86 | 76.46 | 21.65 | -88.33 | 1.61 | 21.88 | 0 | 301.72 | 3.24 | 5.97 | 204.50 | -0.04 | 12.25 |
| 23Q1 (14) | 0.30 | 3.62 | 22.13 | 2.75 | 55.37 | 0 | 62.85 | -48.42 | 0 | 1.32 | -13.71 | 0 | 292.24 | -5.58 | -15.17 | 204.59 | -5.97 | -1.67 |
| 22Q4 (13) | 0.29 | 28.22 | 2.33 | 1.77 | 391.67 | 0 | 121.86 | -81.56 | 100.29 | 1.53 | 11685.71 | 0 | 309.52 | -12.85 | 1.71 | 217.58 | -5.15 | 4.04 |
| 22Q3 (12) | 0.23 | -22.28 | -13.06 | 0.36 | -48.57 | 0 | 660.94 | 0.91 | -96.78 | 0.01 | 0 | 0 | 355.15 | 24.73 | 9.52 | 229.40 | 25.92 | -2.82 |
| 22Q2 (11) | 0.29 | 18.27 | 37.21 | 0.7 | 0 | 0 | 654.97 | 0 | 0 | 0.00 | 0 | 0 | 284.73 | -17.35 | -28.06 | 182.18 | -12.44 | -40.0 |
| 22Q1 (10) | 0.25 | -13.18 | 32.99 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 | 0.00 | 0 | 0 | 344.49 | 13.2 | -24.41 | 208.07 | -0.51 | -43.19 |
| 21Q4 (9) | 0.28 | 8.95 | 42.42 | 0 | 0 | 0 | -41375.00 | -301.43 | -566.41 | 0.00 | 0 | 0 | 304.33 | -6.15 | -32.77 | 209.14 | -11.4 | -43.46 |
| 21Q3 (8) | 0.26 | 22.66 | 32.86 | 0 | 0 | 0 | 20540.50 | 0 | 0 | 0.00 | 0 | 0 | 324.29 | -18.07 | -26.85 | 236.06 | -22.25 | -35.39 |
| 21Q2 (7) | 0.21 | 14.63 | 6.15 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 | 0.00 | 0 | 0 | 395.80 | -13.15 | -8.5 | 303.62 | -17.1 | -13.88 |
| 21Q1 (6) | 0.19 | -7.03 | 28.88 | 0 | 0 | 0 | 11516.50 | 29.82 | 0 | 0.00 | 0 | 0 | 455.74 | 0.67 | -26.24 | 366.25 | -0.98 | -24.23 |
| 20Q4 (5) | 0.20 | 1.63 | 49.66 | 0 | 0 | 0 | 8871.00 | 0 | 0 | 0.00 | 0 | 0 | 452.69 | 2.11 | -28.39 | 369.89 | 1.24 | -26.06 |
| 20Q3 (4) | 0.20 | -2.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 | 0.00 | 0 | 0.0 | 443.35 | 2.49 | 0.0 | 365.35 | 3.62 | 0.0 |
| 20Q2 (3) | 0.20 | 39.18 | 0.0 | 0 | 0 | 0.0 | 33194.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 432.57 | -29.99 | 0.0 | 352.57 | -27.06 | 0.0 |
| 20Q1 (2) | 0.14 | 7.96 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 617.89 | -2.26 | 0.0 | 483.34 | -3.38 | 0.0 |
| 19Q4 (1) | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 632.16 | 0.0 | 0.0 | 500.26 | 0.0 | 0.0 |
