- 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) | 0.57 | -14.07 | 4.42 | -25.71 | 28.69 | -52.23 | -2.96 | 0 | 0.00 | 0 | 154.76 | 12.06 | 92.68 | 23.23 |
| 2022 (9) | 0.67 | -5.31 | 5.95 | 539.78 | 60.06 | 70.38 | 15.91 | -88.63 | 0.00 | 0 | 138.11 | 5.69 | 75.21 | 36.05 |
| 2021 (8) | 0.70 | 20.5 | 0.93 | 86.0 | 35.25 | 24.87 | 139.90 | -30.31 | 0.00 | 0 | 130.68 | -13.86 | 55.28 | -47.57 |
| 2020 (7) | 0.58 | 18.9 | 0.5 | -62.12 | 28.23 | 22.15 | 200.75 | 773.97 | 0.00 | 0 | 151.71 | -14.56 | 105.44 | -26.75 |
| 2019 (6) | 0.49 | -24.33 | 1.32 | -79.18 | 23.11 | -27.42 | 22.97 | 0 | 0.00 | 0 | 177.57 | 39.5 | 143.95 | 54.25 |
| 2018 (5) | 0.65 | 6.39 | 6.34 | -24.61 | 31.84 | -22.79 | -21.42 | 0 | 0.00 | 0 | 127.29 | -6.77 | 93.32 | -14.38 |
| 2017 (4) | 0.61 | -5.61 | 8.41 | -6.87 | 41.24 | -19.12 | 9.92 | -31.44 | 0.00 | 0 | 136.54 | 2.5 | 108.99 | -0.33 |
| 2016 (3) | 0.65 | 16.1 | 9.03 | 150.83 | 50.99 | 53.22 | 14.47 | -94.17 | 0.00 | 0 | 133.21 | -15.41 | 109.35 | -13.09 |
| 2015 (2) | 0.56 | 0 | 3.6 | 0 | 33.28 | 0 | 248.17 | 0 | 0.00 | 0 | 157.48 | 0 | 125.82 | 0 |
| 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) | 0.62 | 3.02 | 10.53 | 2.46 | -14.88 | -46.41 | 54.64 | 1045.33 | 5509.9 | 0.00 | 0 | 0 | 146.18 | -2.53 | -8.25 | 92.37 | -6.6 | -1.01 |
| 24Q2 (19) | 0.61 | 5.11 | 1.39 | 2.89 | -3.67 | -37.17 | -5.78 | 36.13 | -29000.0 | 0.00 | 0 | 0 | 149.97 | -3.58 | -1.09 | 98.90 | 4.28 | 12.45 |
| 24Q1 (18) | 0.58 | 0.47 | -10.33 | 3.0 | -32.13 | -47.18 | -9.05 | 80.54 | -162.5 | 0.00 | 0 | 0 | 155.54 | 0.5 | 9.71 | 94.84 | 2.33 | 20.16 |
| 23Q4 (17) | 0.57 | 1.6 | -14.07 | 4.42 | -3.7 | -25.71 | -46.50 | -4503.96 | -388.82 | 0.00 | 0 | 0 | 154.76 | -2.87 | 12.06 | 92.68 | -0.68 | 23.23 |
| 23Q3 (16) | 0.56 | -5.5 | -24.01 | 4.59 | -0.22 | -28.39 | -1.01 | -5150.0 | -105.65 | 0.00 | 0 | 0 | 159.33 | 5.09 | 28.24 | 93.31 | 6.09 | 44.17 |
| 23Q2 (15) | 0.60 | -7.04 | -21.94 | 4.6 | -19.01 | -53.58 | 0.02 | -99.86 | -99.73 | 0.00 | 0 | 0 | 151.62 | 6.94 | 26.47 | 87.95 | 11.43 | 66.92 |
| 23Q1 (14) | 0.64 | -3.72 | -10.1 | 5.68 | -4.54 | 0.35 | 14.48 | -10.06 | -57.44 | 0.00 | 0 | 0 | 141.78 | 2.66 | 11.26 | 78.93 | 4.95 | 92.04 |
| 22Q4 (13) | 0.67 | -10.16 | -5.31 | 5.95 | -7.18 | 539.78 | 16.10 | -9.9 | -86.91 | 0.00 | 0 | 0 | 138.11 | 11.16 | 5.69 | 75.21 | 16.21 | 36.05 |
| 22Q3 (12) | 0.74 | -2.92 | 4.31 | 6.41 | -35.32 | 412.8 | 17.87 | 141.81 | -72.06 | 0.00 | 0 | 0 | 124.24 | 3.63 | -4.47 | 64.72 | 22.83 | -7.78 |
| 22Q2 (11) | 0.76 | 7.06 | 17.78 | 9.91 | 75.09 | 0 | 7.39 | -78.28 | -96.58 | 0.00 | 0 | 0 | 119.89 | -5.92 | -13.96 | 52.69 | 28.2 | -39.08 |
| 22Q1 (10) | 0.71 | 1.41 | 0 | 5.66 | 508.6 | 0 | 34.02 | -72.34 | 0 | 0.00 | 0 | 0 | 127.43 | -2.49 | 0 | 41.10 | -25.65 | 0 |
| 21Q4 (9) | 0.70 | -1.03 | 20.5 | 0.93 | -25.6 | 86.0 | 123.00 | 92.31 | -59.64 | 0.00 | 0 | 0 | 130.68 | 0.48 | -13.86 | 55.28 | -21.23 | -47.57 |
| 21Q3 (8) | 0.71 | 9.61 | 0 | 1.25 | 0 | 0 | 63.96 | -70.44 | 0 | 0.00 | 0 | 0 | 130.05 | -6.67 | 0 | 70.18 | -18.86 | 0 |
| 21Q2 (7) | 0.65 | 0 | 35.37 | 0 | 0 | -100.0 | 216.36 | 0 | 62.36 | 0.00 | 0 | 0 | 139.34 | 0 | -25.27 | 86.49 | 0 | -41.57 |
