- 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) | 0.18 | 9.91 | 0.95 | 280.0 | 12.64 | -4.17 | 69.98 | 25.05 | 0.00 | 0 | 626.11 | -1.42 | 478.51 | 28.91 |
| 2022 (9) | 0.16 | -50.13 | 0.25 | -91.88 | 13.19 | 5.86 | 55.96 | -18.57 | 0.01 | -84.96 | 635.13 | 114.02 | 371.19 | 96.23 |
| 2021 (8) | 0.32 | 11.71 | 3.08 | -22.42 | 12.46 | 7.69 | 68.72 | 202.73 | 0.06 | 64.69 | 296.76 | -12.09 | 189.16 | -23.12 |
| 2020 (7) | 0.29 | -33.4 | 3.97 | -56.42 | 11.57 | -16.22 | 22.70 | 793.7 | 0.04 | 0 | 337.57 | 56.03 | 246.06 | 49.24 |
| 2019 (6) | 0.43 | -0.12 | 9.11 | -7.89 | 13.81 | -6.69 | 2.54 | -54.32 | 0.00 | 0 | 216.35 | 2.57 | 164.87 | 9.56 |
| 2018 (5) | 0.43 | 8.42 | 9.89 | 39.69 | 14.8 | -6.8 | 5.56 | 0 | 0.00 | 0 | 210.93 | -6.43 | 150.48 | 46.62 |
| 2017 (4) | 0.40 | -4.52 | 7.08 | -26.63 | 15.88 | -16.64 | -26.44 | 0 | 0.00 | 0 | 225.43 | 2.51 | 102.63 | -17.52 |
| 2016 (3) | 0.42 | 181.31 | 9.65 | 1830.0 | 19.05 | -9.93 | 43.22 | -99.83 | 0.00 | 0 | 219.90 | -63.73 | 124.43 | -68.77 |
| 2015 (2) | 0.15 | 11.05 | 0.5 | 0 | 21.15 | -4.82 | 25290.60 | 0 | 0.00 | 0 | 606.27 | -9.3 | 398.49 | 0.61 |
| 2014 (1) | 0.13 | -22.85 | 0 | 0 | 22.22 | -1.59 | 0.00 | 0 | 0.00 | 0 | 668.40 | 28.02 | 396.09 | 36.24 |
| 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) | 0.26 | 3.09 | 8.73 | 1.1 | -15.38 | 0.0 | 29.38 | -77.73 | -14.84 | 0.00 | 0 | 0 | 393.77 | -3.94 | -12.57 | 331.00 | -2.39 | 0.74 |
| 24Q2 (19) | 0.25 | -5.32 | 16.46 | 1.3 | 4.0 | 17.12 | 131.90 | -23.28 | 80.56 | 0.00 | 0 | -100.0 | 409.94 | 5.9 | -13.12 | 339.10 | 8.35 | 2.31 |
| 24Q1 (18) | 0.26 | 50.11 | 49.09 | 1.25 | 31.58 | 12400.0 | 171.92 | 158.8 | 23.43 | 0.00 | 0 | -100.0 | 387.10 | -38.17 | -31.58 | 312.98 | -34.59 | -12.03 |
| 23Q4 (17) | 0.18 | -25.79 | 9.91 | 0.95 | -13.64 | 280.0 | 66.43 | 92.55 | 24.94 | 0.00 | 0 | -100.0 | 626.11 | 39.02 | -1.42 | 478.51 | 45.64 | 28.91 |
| 23Q3 (16) | 0.24 | 10.43 | 6.69 | 1.1 | -0.9 | 139.13 | 34.50 | -52.77 | -38.84 | 0.00 | -100.0 | 0 | 450.38 | -4.55 | 2.59 | 328.56 | -0.87 | 33.51 |
| 23Q2 (15) | 0.21 | 21.2 | 0.28 | 1.11 | 11000.0 | 91.38 | 73.05 | -47.56 | 608.7 | 0.01 | -4.26 | -94.97 | 471.84 | -16.6 | 5.31 | 331.43 | -6.85 | 38.47 |
| 23Q1 (14) | 0.18 | 10.66 | -14.62 | 0.01 | -96.0 | -98.25 | 139.29 | 161.97 | 0.67 | 0.01 | -63.33 | -94.75 | 565.73 | -10.93 | 20.66 | 355.80 | -4.15 | 36.21 |
| 22Q4 (13) | 0.16 | -27.97 | -50.13 | 0.25 | -45.65 | -91.88 | 53.17 | -5.74 | -31.87 | 0.03 | 0 | -82.92 | 635.13 | 44.67 | 114.02 | 371.19 | 50.84 | 96.23 |
| 22Q3 (12) | 0.22 | 3.8 | -15.21 | 0.46 | -20.69 | -85.4 | 56.41 | 492.83 | 6.82 | 0.00 | -100.0 | -100.0 | 439.03 | -2.01 | 19.44 | 246.09 | 2.82 | -5.78 |
| 22Q2 (11) | 0.21 | 3.19 | -11.31 | 0.58 | 1.75 | -81.65 | -14.36 | -110.38 | -120.78 | 0.21 | 0.0 | -20.67 | 448.03 | -4.44 | 10.81 | 239.35 | -8.37 | -18.97 |
| 22Q1 (10) | 0.21 | -35.36 | -1.62 | 0.57 | -81.49 | -74.89 | 138.36 | 77.29 | 99.08 | 0.21 | 19.23 | 90.38 | 468.85 | 57.99 | 1.55 | 261.22 | 38.09 | -20.84 |
| 21Q4 (9) | 0.32 | 22.45 | 11.71 | 3.08 | -2.22 | -22.42 | 78.04 | 47.78 | 12.38 | 0.18 | -64.52 | 130.65 | 296.76 | -19.26 | -12.09 | 189.16 | -27.58 | -23.12 |
| 21Q3 (8) | 0.26 | 8.57 | -19.82 | 3.15 | -0.32 | -30.46 | 52.81 | -23.6 | 169.74 | 0.50 | 87.5 | 330.0 | 367.57 | -9.09 | 24.1 | 261.20 | -11.58 | 20.41 |
| 21Q2 (7) | 0.24 | 14.48 | -43.41 | 3.16 | 39.21 | -64.57 | 69.12 | -0.55 | 2336.89 | 0.27 | 140.0 | 0 | 404.34 | -12.43 | 78.29 | 295.40 | -10.48 | 66.95 |
| 21Q1 (6) | 0.21 | -26.6 | -48.6 | 2.27 | -42.82 | -74.89 | 69.50 | 0.09 | 315.17 | 0.11 | 44.44 | 0 | 461.71 | 36.77 | 95.53 | 329.97 | 34.1 | 75.48 |
| 20Q4 (5) | 0.29 | -12.1 | -33.4 | 3.97 | -12.36 | -56.42 | 69.44 | 191.71 | 823.33 | 0.08 | -33.85 | 0 | 337.57 | 13.97 | 56.03 | 246.06 | 13.43 | 49.24 |
| 20Q3 (4) | 0.33 | -23.38 | 0.0 | 4.53 | -49.22 | 0.0 | -75.72 | -2350.49 | 0.0 | 0.12 | 0 | 0.0 | 296.20 | 30.61 | 0.0 | 216.92 | 22.6 | 0.0 |
| 20Q2 (3) | 0.42 | 3.96 | 0.0 | 8.92 | -1.33 | 0.0 | -3.09 | -118.46 | 0.0 | 0.00 | 0 | 0.0 | 226.79 | -3.96 | 0.0 | 176.94 | -5.9 | 0.0 |
| 20Q1 (2) | 0.41 | -4.89 | 0.0 | 9.04 | -0.77 | 0.0 | 16.74 | 274.38 | 0.0 | 0.00 | 0 | 0.0 | 236.13 | 9.14 | 0.0 | 188.04 | 14.05 | 0.0 |
| 19Q4 (1) | 0.43 | 0.0 | 0.0 | 9.11 | 0.0 | 0.0 | -9.60 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 216.35 | 0.0 | 0.0 | 164.87 | 0.0 | 0.0 |
