- 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) | 0.63 | -20.82 | 7.58 | -66.43 | 72.7 | -28.15 | -0.09 | 0 | 5.25 | 0.0 | 151.38 | 22.66 | 86.96 | 29.99 |
| 2022 (9) | 0.79 | 4.91 | 22.58 | 64.46 | 101.18 | 7.76 | 1.58 | -81.88 | 5.25 | 1400.0 | 123.41 | -5.97 | 66.90 | -13.42 |
| 2021 (8) | 0.75 | 22.16 | 13.73 | 75.58 | 93.89 | -34.18 | 8.72 | 148.43 | 0.35 | -32.92 | 131.25 | -18.22 | 77.27 | -12.64 |
| 2020 (7) | 0.62 | -24.19 | 7.82 | -62.85 | 142.64 | -25.86 | 3.51 | 172.09 | 0.52 | 0 | 160.49 | 33.65 | 88.45 | 9.24 |
| 2019 (6) | 0.81 | -2.01 | 21.05 | 14.4 | 192.4 | 41.43 | 1.29 | -20.37 | 0.00 | 0 | 120.08 | 1.88 | 80.97 | 3.02 |
| 2018 (5) | 0.83 | 43.17 | 18.4 | 154.14 | 136.04 | 50.89 | 1.62 | 337.84 | 0.00 | 0 | 117.86 | -27.77 | 78.60 | 10.58 |
| 2017 (4) | 0.58 | -23.76 | 7.24 | -36.04 | 90.16 | -30.12 | 0.37 | -89.89 | 0.00 | 0 | 163.18 | 27.75 | 71.08 | -20.37 |
| 2016 (3) | 0.76 | 5.25 | 11.32 | -20.17 | 129.02 | 16.7 | 3.66 | 4.57 | 0.00 | 0 | 127.73 | -4.57 | 89.26 | -1.63 |
| 2015 (2) | 0.72 | -2.81 | 14.18 | 336.31 | 110.56 | -14.99 | 3.50 | -36.59 | 0.00 | 0 | 133.84 | 3.0 | 90.74 | -3.16 |
| 2014 (1) | 0.74 | -12.63 | 3.25 | -75.87 | 130.05 | 53.25 | 5.52 | 0 | 0.00 | 0 | 129.94 | 15.14 | 93.70 | 1.93 |
| 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) | 0.70 | 2.1 | 2.73 | 8.56 | 7.54 | -31.96 | -0.68 | -193.15 | -142.86 | 9.21 | 0.0 | 0.0 | 134.77 | -2.42 | -3.66 | 90.17 | -5.29 | 37.64 |
| 24Q2 (19) | 0.69 | 14.92 | -13.53 | 7.96 | 36.54 | -58.32 | 0.73 | 343.33 | 192.0 | 9.21 | 0.0 | 0.0 | 138.11 | -13.98 | 13.61 | 95.21 | -5.05 | 44.13 |
| 24Q1 (18) | 0.60 | -4.8 | -24.75 | 5.83 | -23.09 | -75.84 | -0.30 | -150.0 | -42.86 | 9.21 | 0.0 | 0.0 | 160.55 | 6.06 | 31.34 | 100.27 | 15.31 | 63.47 |
| 23Q4 (17) | 0.63 | -8.03 | -20.82 | 7.58 | -39.75 | -66.43 | -0.12 | 57.14 | 90.77 | 9.21 | 0.0 | 0.0 | 151.38 | 8.21 | 22.66 | 86.96 | 32.74 | 29.99 |
| 23Q3 (16) | 0.68 | -14.06 | -13.39 | 12.58 | -34.14 | -30.73 | -0.28 | -212.0 | -113.73 | 9.21 | 0.0 | 0.0 | 139.89 | 15.07 | 11.98 | 65.51 | -0.83 | -8.82 |
| 23Q2 (15) | 0.79 | 0.0 | 4.61 | 19.1 | -20.85 | -5.63 | 0.25 | 219.05 | -89.27 | 9.21 | 0.0 | -9.25 | 121.57 | -0.55 | -6.2 | 66.06 | 7.69 | -10.17 |
| 23Q1 (14) | 0.79 | 0.18 | -1.5 | 24.13 | 6.86 | 10.03 | -0.21 | 83.85 | -102.34 | 9.21 | 0.0 | 936.61 | 122.24 | -0.95 | 2.16 | 61.34 | -8.31 | -17.85 |
| 22Q4 (13) | 0.79 | 0.6 | 4.91 | 22.58 | 24.34 | 64.46 | -1.30 | -163.73 | -112.88 | 9.21 | 0.0 | 1242.65 | 123.41 | -1.21 | -5.97 | 66.90 | -6.89 | -13.42 |
| 22Q3 (12) | 0.79 | 3.8 | 11.02 | 18.16 | -10.28 | 77.34 | 2.04 | -12.45 | -73.19 | 9.21 | -9.25 | 312.22 | 124.92 | -3.61 | -10.78 | 71.85 | -2.3 | -10.72 |
| 22Q2 (11) | 0.76 | -5.84 | 8.74 | 20.24 | -7.71 | 74.94 | 2.33 | -74.02 | -49.68 | 10.15 | 1042.31 | 194.79 | 129.60 | 8.31 | -8.65 | 73.54 | -1.51 | -12.62 |
| 22Q1 (10) | 0.80 | 6.7 | 10.29 | 21.93 | 59.72 | 33.31 | 8.97 | -11.1 | -38.77 | 0.89 | 29.52 | -38.05 | 119.66 | -8.83 | -11.6 | 74.67 | -3.36 | -17.41 |
| 21Q4 (9) | 0.75 | 6.47 | 22.16 | 13.73 | 34.08 | 75.58 | 10.09 | 32.59 | 1676.56 | 0.69 | -69.3 | 0 | 131.25 | -6.26 | -18.22 | 77.27 | -3.99 | -12.64 |
| 21Q3 (8) | 0.71 | 1.66 | -11.95 | 10.24 | -11.5 | -55.46 | 7.61 | 64.36 | 45.51 | 2.24 | -35.1 | 0 | 140.02 | -1.3 | 14.77 | 80.48 | -4.37 | -6.07 |
| 21Q2 (7) | 0.70 | -4.5 | -16.18 | 11.57 | -29.67 | -36.08 | 4.63 | -68.4 | -1.49 | 3.44 | 140.07 | 0 | 141.87 | 4.81 | 19.97 | 84.16 | -6.91 | 5.58 |
| 21Q1 (6) | 0.73 | 18.17 | -12.11 | 16.45 | 110.36 | -35.31 | 14.65 | 2389.06 | 333.43 | 1.43 | 0 | 0 | 135.36 | -15.66 | 14.44 | 90.41 | 2.22 | 30.95 |
| 20Q4 (5) | 0.62 | -23.26 | -24.19 | 7.82 | -65.99 | -62.85 | -0.64 | -112.24 | -173.56 | 0.00 | 0 | 0 | 160.49 | 31.55 | 33.65 | 88.45 | 3.23 | 9.24 |
| 20Q3 (4) | 0.80 | -3.22 | 0.0 | 22.99 | 27.02 | 0.0 | 5.23 | 11.28 | 0.0 | 0.00 | 0 | 0.0 | 122.00 | 3.17 | 0.0 | 85.68 | 7.49 | 0.0 |
| 20Q2 (3) | 0.83 | 0.14 | 0.0 | 18.1 | -28.82 | 0.0 | 4.70 | 39.05 | 0.0 | 0.00 | 0 | 0.0 | 118.25 | -0.03 | 0.0 | 79.71 | 15.45 | 0.0 |
| 20Q1 (2) | 0.83 | 1.93 | 0.0 | 25.43 | 20.81 | 0.0 | 3.38 | 288.51 | 0.0 | 0.00 | 0 | 0.0 | 118.28 | -1.5 | 0.0 | 69.04 | -14.73 | 0.0 |
| 19Q4 (1) | 0.81 | 0.0 | 0.0 | 21.05 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 120.08 | 0.0 | 0.0 | 80.97 | 0.0 | 0.0 |
