- 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) | 0.21 | -29.82 | 1.1 | -56.18 | 20.39 | -51.81 | -25.11 | 0 | 0.80 | 0.0 | 297.53 | 12.49 | 225.70 | 14.46 |
| 2022 (9) | 0.30 | -20.92 | 2.51 | -38.48 | 42.31 | 37.91 | 82.44 | 74.74 | 0.80 | -64.52 | 264.49 | 30.35 | 197.19 | 48.24 |
| 2021 (8) | 0.38 | 71.08 | 4.08 | 848.84 | 30.68 | 197.86 | 47.18 | -38.07 | 2.25 | 0 | 202.91 | -46.45 | 133.02 | -61.1 |
| 2020 (7) | 0.22 | -29.65 | 0.43 | 0 | 10.3 | -23.99 | 76.18 | 36.92 | 0.00 | 0 | 378.95 | 48.86 | 341.96 | 53.57 |
| 2019 (6) | 0.31 | -27.29 | 0 | 0 | 13.55 | 14.64 | 55.64 | 117.17 | 0.00 | 0 | 254.56 | 60.62 | 222.68 | 87.93 |
| 2018 (5) | 0.43 | -0.78 | 0.7 | -9.09 | 11.82 | 26.15 | 25.62 | 0 | 0.00 | 0 | 158.49 | 5.86 | 118.49 | 4.22 |
| 2017 (4) | 0.43 | -7.37 | 0.77 | -53.89 | 9.37 | -17.73 | -51.48 | 0 | 0.00 | 0 | 149.72 | 9.64 | 113.69 | 2.19 |
| 2016 (3) | 0.47 | 19.25 | 1.67 | 21.01 | 11.39 | -1.21 | -64.32 | 0 | 0.00 | 0 | 136.55 | -9.35 | 111.25 | -13.46 |
| 2015 (2) | 0.39 | -10.02 | 1.38 | -11.54 | 11.53 | 37.92 | 16.36 | 0 | 0.00 | 0 | 150.64 | -0.38 | 128.56 | -3.71 |
| 2014 (1) | 0.44 | 45.92 | 1.56 | 75.28 | 8.36 | -2.79 | -40.60 | 0 | 0.00 | 0 | 151.21 | -29.13 | 133.51 | -27.31 |
| 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) | 0.29 | 10.16 | 23.78 | 1.4 | 25.0 | 10.24 | -18.69 | 72.94 | 75.77 | 4.97 | 0.0 | 0.0 | 212.19 | -9.85 | -23.09 | 171.84 | -4.05 | -18.67 |
| 24Q2 (19) | 0.26 | 29.77 | -14.38 | 1.12 | 6.67 | -18.25 | -69.06 | 33.52 | -170.72 | 4.97 | 0.0 | 0.0 | 235.37 | -21.95 | 7.91 | 179.09 | -23.66 | 2.38 |
| 24Q1 (18) | 0.20 | -4.45 | -39.36 | 1.05 | -4.55 | -56.43 | -103.88 | -90.15 | -652.55 | 4.97 | 0.0 | 0.0 | 301.57 | 1.36 | 32.0 | 234.58 | 3.93 | 30.42 |
| 23Q4 (17) | 0.21 | -9.38 | -29.82 | 1.1 | -13.39 | -56.18 | -54.63 | 29.16 | -175.42 | 4.97 | 0.0 | 0.0 | 297.53 | 7.84 | 12.49 | 225.70 | 6.83 | 14.46 |
| 23Q3 (16) | 0.23 | -23.81 | -36.07 | 1.27 | -7.3 | -55.59 | -77.12 | -202.31 | -165.63 | 4.97 | 0.0 | 128.71 | 275.91 | 26.5 | 27.23 | 211.28 | 20.79 | 45.42 |
| 23Q2 (15) | 0.30 | -8.09 | -19.32 | 1.37 | -43.15 | -51.07 | -25.51 | -235.69 | -132.3 | 4.97 | 0.0 | 53.25 | 218.11 | -4.53 | 6.67 | 174.92 | -2.75 | 32.36 |
| 23Q1 (14) | 0.33 | 10.59 | -15.62 | 2.41 | -3.98 | -32.11 | 18.80 | -74.04 | -69.22 | 4.97 | 0.0 | -7.64 | 228.46 | -13.62 | 17.52 | 179.86 | -8.79 | 36.83 |
| 22Q4 (13) | 0.30 | -17.45 | -20.92 | 2.51 | -12.24 | -38.48 | 72.43 | -38.36 | 54.8 | 4.97 | 128.71 | -16.42 | 264.49 | 21.96 | 30.35 | 197.19 | 35.72 | 48.24 |
| 22Q3 (12) | 0.36 | -3.84 | -4.58 | 2.86 | 2.14 | -30.58 | 117.51 | 48.8 | 107.18 | 2.18 | -32.99 | -66.09 | 216.86 | 6.05 | 8.81 | 145.29 | 9.94 | 12.0 |
| 22Q2 (11) | 0.37 | -3.87 | 5.88 | 2.8 | -21.13 | -10.26 | 78.97 | 29.31 | 131.99 | 3.25 | -39.73 | -35.68 | 204.48 | 5.19 | 15.35 | 132.15 | 0.53 | 22.03 |
| 22Q1 (10) | 0.39 | 3.64 | 86.82 | 3.55 | -12.99 | 671.74 | 61.07 | 30.52 | 58.05 | 5.39 | -9.51 | 0 | 194.40 | -4.19 | -51.34 | 131.45 | -1.18 | -63.04 |
| 21Q4 (9) | 0.38 | -0.4 | 71.08 | 4.08 | -0.97 | 848.84 | 46.79 | -17.51 | -66.13 | 5.95 | -7.21 | 0 | 202.91 | 1.81 | -46.45 | 133.02 | 2.54 | -61.1 |
| 21Q3 (8) | 0.38 | 6.69 | 76.17 | 4.12 | 32.05 | 836.36 | 56.72 | 66.63 | -58.99 | 6.41 | 27.08 | 0 | 199.30 | 12.43 | -48.58 | 129.72 | 19.79 | -63.13 |
| 21Q2 (7) | 0.35 | 69.62 | 87.8 | 3.12 | 578.26 | 609.09 | 34.04 | -11.9 | 44.24 | 5.05 | 0 | 0 | 177.27 | -55.63 | -58.79 | 108.29 | -69.55 | -72.05 |
| 21Q1 (6) | 0.21 | -5.09 | -22.88 | 0.46 | 6.98 | 0 | 38.64 | -72.03 | 195.19 | 0.00 | 0 | 0 | 399.51 | 5.43 | 58.02 | 355.61 | 3.99 | 69.12 |
| 20Q4 (5) | 0.22 | 2.57 | -29.65 | 0.43 | -2.27 | 0 | 138.16 | -0.1 | 54.91 | 0.00 | 0 | 0 | 378.95 | -2.24 | 48.86 | 341.96 | -2.81 | 53.57 |
| 20Q3 (4) | 0.21 | 13.74 | 0.0 | 0.44 | 0.0 | 0.0 | 138.30 | 486.02 | 0.0 | 0.00 | 0 | 0.0 | 387.63 | -9.9 | 0.0 | 351.84 | -9.18 | 0.0 |
| 20Q2 (3) | 0.19 | -30.34 | 0.0 | 0.44 | 0 | 0.0 | 23.60 | 80.29 | 0.0 | 0.00 | 0 | 0.0 | 430.20 | 70.15 | 0.0 | 387.39 | 84.23 | 0.0 |
| 20Q1 (2) | 0.27 | -13.44 | 0.0 | 0 | 0 | 0.0 | 13.09 | -85.32 | 0.0 | 0.00 | 0 | 0.0 | 252.83 | -0.68 | 0.0 | 210.27 | -5.57 | 0.0 |
| 19Q4 (1) | 0.31 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 89.19 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 254.56 | 0.0 | 0.0 | 222.68 | 0.0 | 0.0 |
