- 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) | 0.24 | -0.04 | 2.0 | -13.79 | 1.1 | -29.03 | -18.62 | 0 | 0.00 | 0 | 272.05 | -3.07 | 262.65 | -2.17 |
| 2022 (9) | 0.24 | -13.61 | 2.32 | -18.31 | 1.55 | -22.5 | -3.03 | 0 | 0.00 | 0 | 280.68 | 12.35 | 268.48 | 14.97 |
| 2021 (8) | 0.28 | 0.21 | 2.84 | -1.05 | 2.0 | -31.03 | -12.56 | 0 | 0.00 | 0 | 249.82 | -1.85 | 233.53 | -1.8 |
| 2020 (7) | 0.28 | 1.98 | 2.87 | -3.69 | 2.9 | -34.09 | -12.12 | 0 | 0.00 | 0 | 254.52 | -4.57 | 237.81 | -3.31 |
| 2019 (6) | 0.28 | 13.68 | 2.98 | 10.78 | 4.4 | -11.29 | 10.23 | -66.15 | 0.00 | 0 | 266.70 | -3.65 | 245.94 | 36.48 |
| 2018 (5) | 0.24 | -5.68 | 2.69 | -6.6 | 4.96 | -11.59 | 30.22 | 106.84 | 0.00 | 0 | 276.79 | -0.09 | 180.20 | -16.03 |
| 2017 (4) | 0.26 | 37.66 | 2.88 | 45.45 | 5.61 | 23.84 | 14.61 | 17.44 | 0.00 | 0 | 277.03 | -25.5 | 214.60 | -34.17 |
| 2016 (3) | 0.19 | 69.06 | 1.98 | 75.22 | 4.53 | -18.67 | 12.44 | -40.65 | 0.00 | 0 | 371.87 | -31.96 | 325.98 | -20.55 |
| 2015 (2) | 0.11 | -2.2 | 1.13 | 7.62 | 5.57 | -30.89 | 20.96 | -59.06 | 0.00 | 0 | 546.54 | 3.38 | 410.30 | -3.99 |
| 2014 (1) | 0.11 | -12.94 | 1.05 | -16.0 | 8.06 | -5.29 | 51.20 | 409.96 | 0.00 | 0 | 528.68 | 21.76 | 427.33 | 44.33 |
| 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) | 0.17 | -37.94 | -30.51 | 0.84 | -59.81 | -58.82 | -22.11 | -415.38 | -3214.08 | 0.00 | 0 | 0 | 452.82 | 78.02 | 56.76 | 432.22 | 77.12 | 54.18 |
| 24Q2 (19) | 0.27 | 10.91 | 5.42 | 2.09 | 8.29 | -3.24 | -4.29 | -1075.0 | 67.5 | 0.00 | 0 | 0 | 254.36 | -10.7 | -3.98 | 244.03 | -11.46 | -4.45 |
| 24Q1 (18) | 0.24 | -1.22 | 2.37 | 1.93 | -3.5 | -11.47 | 0.44 | 100.94 | 102.4 | 0.00 | 0 | 0 | 284.83 | 4.7 | -1.42 | 275.62 | 4.94 | -0.48 |
| 23Q4 (17) | 0.24 | 2.21 | -0.04 | 2.0 | -1.96 | -13.79 | -46.83 | -6695.77 | -44.89 | 0.00 | 0 | 0 | 272.05 | -5.82 | -3.07 | 262.65 | -6.31 | -2.17 |
| 23Q3 (16) | 0.24 | -5.85 | -2.16 | 2.04 | -5.56 | -14.29 | 0.71 | 105.38 | -94.14 | 0.00 | 0 | 0 | 288.86 | 9.04 | 0.65 | 280.33 | 9.76 | 2.09 |
| 23Q2 (15) | 0.25 | 7.7 | -13.26 | 2.16 | -0.92 | -23.94 | -13.20 | 28.1 | -2100.0 | 0.00 | 0 | 0 | 264.90 | -8.31 | 8.12 | 255.40 | -7.78 | 8.71 |
| 23Q1 (14) | 0.24 | -3.55 | -14.97 | 2.18 | -6.03 | -23.51 | -18.36 | 43.19 | -325.55 | 0.00 | 0 | 0 | 288.92 | 2.94 | 11.47 | 276.96 | 3.16 | 14.31 |
| 22Q4 (13) | 0.24 | 0.04 | -13.61 | 2.32 | -2.52 | -18.31 | -32.32 | -366.67 | -95.76 | 0.00 | 0 | 0 | 280.68 | -2.2 | 12.35 | 268.48 | -2.22 | 14.97 |
| 22Q3 (12) | 0.24 | -16.53 | -16.84 | 2.38 | -16.2 | -16.78 | 12.12 | 1736.36 | 182.23 | 0.00 | 0 | 0 | 286.99 | 17.13 | 19.4 | 274.58 | 16.87 | 20.88 |
| 22Q2 (11) | 0.29 | 5.58 | 0.65 | 2.84 | -0.35 | 0.0 | 0.66 | -91.89 | 105.11 | 0.00 | 0 | 0 | 245.01 | -5.47 | -0.14 | 234.94 | -3.03 | 2.23 |
| 22Q1 (10) | 0.28 | -2.01 | -1.07 | 2.85 | 0.35 | 0.35 | 8.14 | 149.3 | 251.02 | 0.00 | 0 | 0 | 259.20 | 3.75 | -0.08 | 242.29 | 3.75 | -0.33 |
| 21Q4 (9) | 0.28 | -3.7 | 0.21 | 2.84 | -0.7 | -1.05 | -16.51 | -12.01 | -9.99 | 0.00 | 0 | 0 | 249.82 | 3.93 | -1.85 | 233.53 | 2.81 | -1.8 |
| 21Q3 (8) | 0.29 | 1.03 | 6.94 | 2.86 | 0.7 | 0.35 | -14.74 | -14.18 | -105.01 | 0.00 | 0 | 0 | 240.37 | -2.03 | -9.37 | 227.15 | -1.16 | -7.18 |
| 21Q2 (7) | 0.29 | 3.77 | 0.66 | 2.84 | 0.0 | 0.71 | -12.91 | -139.52 | 52.45 | 0.00 | 0 | 0 | 245.36 | -5.42 | -2.87 | 229.82 | -5.46 | 49.08 |
| 21Q1 (6) | 0.28 | -0.74 | -7.78 | 2.84 | -1.05 | -11.53 | -5.39 | 64.09 | -956.86 | 0.00 | 0 | 0 | 259.41 | 1.92 | 7.38 | 243.09 | 2.22 | 67.34 |
| 20Q4 (5) | 0.28 | 2.76 | 1.98 | 2.87 | 0.7 | -3.69 | -15.01 | -108.76 | -54.9 | 0.00 | 0 | 0 | 254.52 | -4.03 | -4.57 | 237.81 | -2.83 | 43.29 |
| 20Q3 (4) | 0.28 | -4.9 | 0.0 | 2.85 | 1.06 | 0.0 | -7.19 | 73.52 | 0.0 | 0.00 | 0 | 0.0 | 265.21 | 4.98 | 0.0 | 244.73 | 58.75 | 0.0 |
| 20Q2 (3) | 0.29 | -4.92 | 0.0 | 2.82 | -12.15 | 0.0 | -27.15 | -5223.53 | 0.0 | 0.00 | 0 | 0.0 | 252.62 | 4.57 | 0.0 | 154.16 | 6.12 | 0.0 |
| 20Q1 (2) | 0.30 | 9.77 | 0.0 | 3.21 | 7.72 | 0.0 | -0.51 | 94.74 | 0.0 | 0.00 | 0 | 0.0 | 241.59 | -9.42 | 0.0 | 145.27 | -12.47 | 0.0 |
| 19Q4 (1) | 0.28 | 0.0 | 0.0 | 2.98 | 0.0 | 0.0 | -9.69 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 266.70 | 0.0 | 0.0 | 165.96 | 0.0 | 0.0 |
