- 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) | 0.51 | 95.63 | 1.57 | 214.0 | 0.65 | 182.61 | -5.86 | 0 | 0.00 | 0 | 151.85 | -60.06 | 150.28 | -59.23 |
| 2022 (9) | 0.26 | -26.66 | 0.5 | -64.29 | 0.23 | 21.05 | -75.85 | 0 | 0.00 | 0 | 380.23 | 35.85 | 368.62 | 33.27 |
| 2021 (8) | 0.36 | 54.72 | 1.4 | 102.9 | 0.19 | -87.5 | 26.05 | 0 | 0.00 | 0 | 279.89 | -35.04 | 276.60 | -34.77 |
| 2020 (7) | 0.23 | -11.4 | 0.69 | -8.0 | 1.52 | -7.32 | -53.01 | 0 | 0.00 | 0 | 430.88 | 1.17 | 424.07 | 19.28 |
| 2019 (6) | 0.26 | 190.82 | 0.75 | 0 | 1.64 | -24.07 | -88.99 | 0 | 0.00 | 0 | 425.90 | -62.13 | 355.51 | -59.66 |
| 2018 (5) | 0.09 | 76.13 | 0 | 0 | 2.16 | -13.6 | -253.05 | 0 | 0.00 | 0 | 1124.66 | -33.96 | 881.22 | -26.72 |
| 2017 (4) | 0.05 | -19.14 | 0 | 0 | 2.5 | 28.87 | 42950.00 | 81959.61 | 0.00 | 0 | 1703.01 | 99.87 | 1202.55 | 157.13 |
| 2016 (3) | 0.06 | -84.17 | 0 | 0 | 1.94 | -41.39 | 52.34 | 0 | 0.00 | 0 | 852.05 | 244.81 | 467.69 | 116.31 |
| 2015 (2) | 0.40 | -5.6 | 0.24 | -71.76 | 3.31 | -1.19 | -114.97 | 0 | 0.00 | 0 | 247.11 | 29.02 | 216.21 | 164.15 |
| 2014 (1) | 0.42 | 18.53 | 0.85 | 2.41 | 3.35 | -62.06 | -55.19 | 0 | 0.00 | 0 | 191.53 | -41.71 | 81.85 | -63.79 |
| 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) | 0.21 | -27.72 | -62.26 | 0.52 | -41.57 | -73.6 | 9.56 | 206.34 | 178.1 | 3.20 | -83.16 | -83.16 | 397.70 | 36.08 | 165.27 | 366.99 | 35.3 | 193.01 |
| 24Q2 (19) | 0.28 | -46.83 | -18.76 | 0.89 | -46.71 | 0.0 | -8.99 | 23.55 | -75.59 | 19.00 | 0.0 | 0.0 | 292.25 | 112.93 | -14.54 | 271.24 | 115.84 | -19.55 |
| 24Q1 (18) | 0.54 | 4.93 | 90.34 | 1.67 | 6.37 | 240.82 | -11.76 | -216.13 | -488.12 | 19.00 | 0.0 | 0.0 | 137.25 | -9.61 | -71.52 | 125.67 | -16.38 | -73.49 |
| 23Q4 (17) | 0.51 | -6.41 | 95.63 | 1.57 | -20.3 | 214.0 | -3.72 | 69.61 | 93.03 | 19.00 | 0.0 | 0 | 151.85 | 1.29 | -60.06 | 150.28 | 19.98 | -59.23 |
| 23Q3 (16) | 0.55 | 55.59 | 73.44 | 1.97 | 121.35 | 137.35 | -12.24 | -139.06 | 69.76 | 19.00 | 0.0 | 0 | 149.92 | -56.16 | -52.52 | 125.25 | -62.85 | -59.43 |
| 23Q2 (15) | 0.35 | 24.57 | 3.85 | 0.89 | 81.63 | -6.32 | -5.12 | -268.98 | 96.54 | 19.00 | 0.0 | 0 | 341.96 | -29.05 | 16.21 | 337.14 | -28.89 | 16.73 |
| 23Q1 (14) | 0.28 | 7.85 | -0.95 | 0.49 | -2.0 | -44.32 | 3.03 | 105.68 | 104.4 | 19.00 | 0 | 0 | 481.99 | 26.76 | 37.42 | 474.10 | 28.61 | 38.77 |
| 22Q4 (13) | 0.26 | -17.03 | -26.66 | 0.5 | -39.76 | -64.29 | -53.38 | -31.87 | 52.67 | 0.00 | 0 | 0 | 380.23 | 20.43 | 35.85 | 368.62 | 19.41 | 33.27 |
| 22Q3 (12) | 0.31 | -6.84 | -1.38 | 0.83 | -12.63 | -32.52 | -40.48 | 72.66 | -161.78 | 0.00 | 0 | 0 | 315.74 | 7.3 | 1.19 | 308.71 | 6.89 | 0.38 |
| 22Q2 (11) | 0.34 | 18.82 | 56.75 | 0.95 | 7.95 | 43.94 | -148.04 | -115.02 | -187.87 | 0.00 | 0 | 0 | 294.26 | -16.1 | -36.13 | 288.82 | -15.46 | -36.36 |
| 22Q1 (10) | 0.28 | -20.14 | 19.96 | 0.88 | -37.14 | 29.41 | -68.85 | 38.95 | -569.1 | 0.00 | 0 | 0 | 350.73 | 25.31 | -15.84 | 341.65 | 23.52 | -16.5 |
| 21Q4 (9) | 0.36 | 11.56 | 54.72 | 1.4 | 13.82 | 102.9 | -112.78 | -272.13 | -465.69 | 0.00 | 0 | 0 | 279.89 | -10.3 | -35.04 | 276.60 | -10.06 | -34.77 |
| 21Q3 (8) | 0.32 | 48.07 | 78.47 | 1.23 | 86.36 | 173.33 | 65.52 | -61.11 | 146.09 | 0.00 | 0 | -100.0 | 312.03 | -32.27 | -45.44 | 307.55 | -32.23 | -45.5 |
| 21Q2 (7) | 0.22 | -9.07 | 31.32 | 0.66 | -2.94 | 46.67 | 168.48 | 1737.32 | 4703.28 | 0.00 | 0 | -100.0 | 460.72 | 10.55 | -31.03 | 453.83 | 10.92 | -29.5 |
| 21Q1 (6) | 0.24 | 3.0 | -21.81 | 0.68 | -1.45 | -40.87 | -10.29 | -133.37 | 90.15 | 0.00 | 0 | -100.0 | 416.75 | -3.28 | 18.73 | 409.14 | -3.52 | 38.77 |
| 20Q4 (5) | 0.23 | 28.69 | -11.4 | 0.69 | 53.33 | -8.0 | 30.84 | 121.7 | -37.63 | 0.00 | -100.0 | -100.0 | 430.88 | -24.66 | 1.17 | 424.07 | -24.85 | 19.28 |
| 20Q3 (4) | 0.18 | 8.96 | 0.0 | 0.45 | 0.0 | 0.0 | -142.15 | -3783.88 | 0.0 | 1.00 | 0.0 | 0.0 | 571.95 | -14.38 | 0.0 | 564.30 | -12.34 | 0.0 |
| 20Q2 (3) | 0.16 | -45.86 | 0.0 | 0.45 | -60.87 | 0.0 | -3.66 | 96.5 | 0.0 | 1.00 | 0.0 | 0.0 | 667.99 | 90.3 | 0.0 | 643.71 | 118.33 | 0.0 |
| 20Q1 (2) | 0.30 | 16.71 | 0.0 | 1.15 | 53.33 | 0.0 | -104.49 | -311.3 | 0.0 | 1.00 | 0.0 | 0.0 | 351.02 | -17.58 | 0.0 | 294.84 | -17.07 | 0.0 |
| 19Q4 (1) | 0.26 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 49.45 | 0.0 | 0.0 | 1.00 | 0.0 | 0.0 | 425.90 | 0.0 | 0.0 | 355.51 | 0.0 | 0.0 |
