- 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) | 0.48 | -11.6 | 1.88 | -74.83 | 12.33 | -14.32 | 2.94 | -65.25 | 0.00 | 0 | 246.61 | 117.39 | 162.90 | 135.64 |
| 2022 (9) | 0.54 | -16.94 | 7.47 | 57.59 | 14.39 | -53.43 | 8.46 | -70.85 | 0.00 | 0 | 113.44 | -34.53 | 69.13 | -48.41 |
| 2021 (8) | 0.66 | 176.81 | 4.74 | 567.61 | 30.9 | 780.34 | 29.02 | -89.49 | 0.00 | 0 | 173.26 | 6.17 | 134.01 | -17.41 |
| 2020 (7) | 0.24 | 705.1 | 0.71 | 0 | 3.51 | 6920.0 | 276.22 | 0 | 0.00 | 0 | 163.19 | -85.77 | 162.26 | -83.48 |
| 2019 (6) | 0.03 | -43.57 | 0 | 0 | 0.05 | -58.33 | 0.00 | 0 | 0.00 | 0 | 1146.51 | -61.4 | 981.93 | -64.28 |
| 2018 (5) | 0.05 | -88.73 | 0 | 0 | 0.12 | -77.36 | -197.73 | 0 | 0.00 | 0 | 2970.51 | 2129.11 | 2749.04 | 2503.26 |
| 2017 (4) | 0.46 | -25.5 | 0.11 | -67.65 | 0.53 | -64.19 | -80.17 | 0 | 0.00 | 0 | 133.26 | 49.46 | 105.60 | 104.81 |
| 2016 (3) | 0.62 | -0.67 | 0.34 | -2.86 | 1.48 | -13.95 | -20.82 | 0 | 0.00 | 0 | 89.16 | -47.89 | 51.56 | -60.49 |
| 2015 (2) | 0.62 | -24.57 | 0.35 | -71.77 | 1.72 | -61.52 | -29.04 | 0 | 0.00 | 0 | 171.09 | 81.82 | 130.51 | 132.39 |
| 2014 (1) | 0.83 | 18.42 | 1.24 | -21.02 | 4.47 | -11.31 | -8.76 | 0 | 0.00 | 0 | 94.10 | -8.39 | 56.16 | -8.56 |
| 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) | 0.58 | 2.12 | 22.24 | 6.47 | 24.18 | 430.33 | 5.22 | 209.89 | -47.43 | 0.00 | 0 | 0 | 118.74 | 1.92 | -53.51 | 83.41 | 17.66 | -51.91 |
| 24Q2 (19) | 0.57 | 5.43 | -1.34 | 5.21 | 174.21 | 72.52 | -4.75 | -1258.54 | -160.82 | 0.00 | 0 | 0 | 116.50 | -50.6 | -34.57 | 70.89 | -57.91 | -36.4 |
| 24Q1 (18) | 0.54 | 11.41 | -12.75 | 1.9 | 1.06 | -75.32 | 0.41 | 113.02 | 104.91 | 0.00 | 0 | 0 | 235.83 | -4.37 | 128.3 | 168.41 | 3.38 | 174.96 |
| 23Q4 (17) | 0.48 | 1.91 | -11.6 | 1.88 | 54.1 | -74.83 | -3.15 | -131.72 | 71.34 | 0.00 | 0 | 0 | 246.61 | -3.44 | 117.39 | 162.90 | -6.07 | 135.64 |
| 23Q3 (16) | 0.47 | -17.58 | -13.49 | 1.22 | -59.6 | -82.45 | 9.93 | 27.14 | -22.66 | 0.00 | 0 | 0 | 255.40 | 43.45 | 118.87 | 173.43 | 55.6 | 136.22 |
| 23Q2 (15) | 0.57 | -6.76 | 2.41 | 3.02 | -60.78 | -56.86 | 7.81 | 193.53 | -60.48 | 0.00 | 0 | 0 | 178.04 | 72.35 | 52.42 | 111.46 | 81.98 | 50.09 |
| 23Q1 (14) | 0.61 | 12.88 | -9.1 | 7.7 | 3.08 | 92.98 | -8.35 | 24.02 | -204.24 | 0.00 | 0 | 0 | 103.30 | -8.94 | -38.01 | 61.25 | -11.4 | -49.16 |
| 22Q4 (13) | 0.54 | -0.27 | -16.94 | 7.47 | 7.48 | 57.59 | -10.99 | -185.59 | -201.29 | 0.00 | 0 | 0 | 113.44 | -2.79 | -34.53 | 69.13 | -5.84 | -48.41 |
| 22Q3 (12) | 0.55 | -2.43 | -22.19 | 6.95 | -0.71 | 57.95 | 12.84 | -35.02 | -58.87 | 0.00 | 0 | 0 | 116.69 | -0.1 | -28.66 | 73.42 | -1.13 | -40.98 |
| 22Q2 (11) | 0.56 | -17.24 | -15.27 | 7.0 | 75.44 | 74.56 | 19.76 | 146.69 | -42.64 | 0.00 | 0 | 0 | 116.81 | -29.9 | -37.09 | 74.26 | -38.36 | -42.15 |
| 22Q1 (10) | 0.68 | 3.14 | 0.85 | 3.99 | -15.82 | -53.5 | 8.01 | -26.18 | -93.21 | 0.00 | 0 | 0 | 166.63 | -3.83 | 60.64 | 120.48 | -10.1 | 72.21 |
| 21Q4 (9) | 0.66 | -6.57 | 176.81 | 4.74 | 7.73 | 567.61 | 10.85 | -65.25 | -93.93 | 0.00 | 0 | 0 | 173.26 | 5.92 | 6.17 | 134.01 | 7.73 | -17.41 |
| 21Q3 (8) | 0.70 | 6.24 | 206.11 | 4.4 | 9.73 | 7233.33 | 31.22 | -9.38 | -98.21 | 0.00 | 0 | 0 | 163.57 | -11.91 | -4.03 | 124.39 | -3.1 | -26.64 |
| 21Q2 (7) | 0.66 | -1.49 | 5741.59 | 4.01 | -53.26 | 0 | 34.45 | -70.79 | 0 | 0.00 | 0 | 0 | 185.69 | 79.01 | -98.03 | 128.37 | 83.49 | -98.63 |
| 21Q1 (6) | 0.67 | 183.1 | 7263.74 | 8.58 | 1108.45 | 0 | 117.95 | -34.04 | 0 | 0.00 | 0 | 0 | 103.73 | -36.44 | -99.14 | 69.96 | -56.88 | -99.41 |
| 20Q4 (5) | 0.24 | 3.32 | 198.11 | 0.71 | 1083.33 | 0 | 178.83 | -89.73 | 0 | 0.00 | 0 | 0 | 163.19 | -4.25 | -87.75 | 162.26 | -4.3 | -86.88 |
| 20Q3 (4) | 0.23 | 1927.43 | 0.0 | 0.06 | 0 | 0.0 | 1740.52 | 0 | 0.0 | 0.00 | 0 | 0.0 | 170.43 | -98.19 | 0.0 | 169.55 | -98.2 | 0.0 |
| 20Q2 (3) | 0.01 | 24.18 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 9439.64 | -21.44 | 0.0 | 9402.59 | -21.26 | 0.0 |
| 20Q1 (2) | 0.01 | -88.54 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 12015.30 | 801.97 | 0.0 | 11941.30 | 865.38 | 0.0 |
| 19Q4 (1) | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 1332.12 | 0.0 | 0.0 | 1236.95 | 0.0 | 0.0 |
