- 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) | 0.69 | 26.26 | 5.08 | 19.53 | 6.26 | -21.95 | -9.76 | 0 | 0.00 | 0 | 108.09 | -17.78 | 44.20 | -17.69 |
| 2022 (9) | 0.55 | 3.24 | 4.25 | 66.67 | 8.02 | -1.23 | -9.24 | 0 | 0.00 | 0 | 131.47 | 1.78 | 53.70 | -32.49 |
| 2021 (8) | 0.53 | 138.02 | 2.55 | 2218.18 | 8.12 | 75.0 | 9.00 | 0 | 0.00 | 0 | 129.17 | -54.68 | 79.54 | -63.0 |
| 2020 (7) | 0.22 | -31.17 | 0.11 | -90.76 | 4.64 | -19.02 | -3.46 | 0 | 0.00 | 0 | 285.04 | 39.61 | 214.99 | 29.12 |
| 2019 (6) | 0.32 | -12.61 | 1.19 | -22.22 | 5.73 | -6.07 | 3.07 | -64.14 | 0.00 | 0 | 204.17 | 9.19 | 166.51 | 11.07 |
| 2018 (5) | 0.37 | -8.26 | 1.53 | 2.68 | 6.1 | -12.61 | 8.56 | 21.76 | 0.05 | -82.95 | 186.99 | 21.04 | 149.91 | 32.85 |
| 2017 (4) | 0.40 | -12.56 | 1.49 | -22.4 | 6.98 | -6.81 | 7.03 | 0 | 0.27 | 0 | 154.49 | 10.96 | 112.84 | 28.17 |
| 2016 (3) | 0.46 | 3.35 | 1.92 | -12.73 | 7.49 | -5.67 | -10.76 | 0 | 0.00 | 0 | 139.23 | 3.83 | 88.04 | -7.46 |
| 2015 (2) | 0.45 | 9.73 | 2.2 | 155.81 | 7.94 | -3.87 | -19.51 | 0 | 0.00 | 0 | 134.09 | -38.25 | 95.14 | -37.88 |
| 2014 (1) | 0.41 | 5.18 | 0.86 | -58.85 | 8.26 | -7.4 | -2.55 | 0 | 0.00 | 0 | 217.15 | 26.02 | 153.15 | 23.37 |
| 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) | 0.77 | 6.03 | 13.65 | 4.7 | 1.29 | -15.47 | -7.20 | -10.77 | 27.42 | 0.00 | 0 | 0 | 88.26 | -3.27 | -18.09 | 27.20 | 3.94 | -40.66 |
| 24Q2 (19) | 0.72 | 2.93 | 13.33 | 4.64 | -6.45 | -15.48 | -6.50 | 16.13 | 53.64 | 0.00 | 0 | 0 | 91.24 | -6.31 | -20.05 | 26.17 | -32.48 | -36.83 |
| 24Q1 (18) | 0.70 | 1.43 | 19.89 | 4.96 | -2.36 | 3.77 | -7.75 | -5.73 | 9.88 | 0.00 | 0 | 0 | 97.38 | -9.91 | -22.92 | 38.76 | -12.31 | -28.54 |
| 23Q4 (17) | 0.69 | 2.67 | 26.26 | 5.08 | -8.63 | 19.53 | -7.33 | 26.11 | 25.13 | 0.00 | 0 | 0 | 108.09 | 0.32 | -17.78 | 44.20 | -3.58 | -17.69 |
| 23Q3 (16) | 0.67 | 5.73 | 32.18 | 5.56 | 1.28 | 42.93 | -9.92 | 29.24 | -10.34 | 0.00 | 0 | 0 | 107.75 | -5.58 | -25.39 | 45.84 | 10.64 | -33.07 |
| 23Q2 (15) | 0.64 | 8.89 | 3.35 | 5.49 | 14.85 | 51.66 | -14.02 | -63.02 | -30.18 | 0.00 | 0 | 0 | 114.12 | -9.67 | 0.34 | 41.43 | -23.62 | 3.27 |
| 23Q1 (14) | 0.59 | 6.82 | 1.35 | 4.78 | 12.47 | 64.26 | -8.60 | 12.16 | -47.26 | 0.00 | 0 | 0 | 126.34 | -3.9 | 5.04 | 54.24 | 1.01 | -10.39 |
| 22Q4 (13) | 0.55 | 7.48 | 3.24 | 4.25 | 9.25 | 66.67 | -9.79 | -8.9 | -177.09 | 0.00 | 0 | 0 | 131.47 | -8.97 | 1.78 | 53.70 | -21.59 | -32.49 |
| 22Q3 (12) | 0.51 | -17.33 | 7.18 | 3.89 | 7.46 | 289.0 | -8.99 | 16.53 | -154.48 | 0.00 | 0 | 0 | 144.42 | 26.98 | 3.81 | 68.49 | 70.71 | -12.02 |
| 22Q2 (11) | 0.62 | 6.78 | 110.03 | 3.62 | 24.4 | 0 | -10.77 | -84.42 | -129.49 | 0.00 | 0 | 0 | 113.73 | -5.45 | -44.72 | 40.12 | -33.72 | -69.36 |
| 22Q1 (10) | 0.58 | 8.81 | 130.21 | 2.91 | 14.12 | 870.0 | -5.84 | -145.98 | 96.49 | 0.00 | 0 | 0 | 120.28 | -6.88 | -53.09 | 60.53 | -23.9 | -67.34 |
| 21Q4 (9) | 0.53 | 11.59 | 138.02 | 2.55 | 155.0 | 2218.18 | 12.70 | -23.03 | 25500.0 | 0.00 | 0 | 0 | 129.17 | -7.15 | -54.68 | 79.54 | 2.17 | -63.0 |
| 21Q3 (8) | 0.48 | 62.01 | 49.59 | 1.0 | 0 | -8.26 | 16.50 | -54.82 | 180.65 | 0.00 | 0 | 0 | 139.12 | -32.38 | -33.51 | 77.85 | -40.55 | -54.66 |
| 21Q2 (7) | 0.29 | 17.04 | -15.15 | 0 | -100.0 | -100.0 | 36.52 | 121.95 | 1428.03 | 0.00 | 0 | 0 | 205.73 | -19.76 | 4.8 | 130.94 | -29.34 | -18.08 |
| 21Q1 (6) | 0.25 | 12.49 | -22.76 | 0.3 | 172.73 | -76.0 | -166.37 | -332640.0 | -4128.33 | 0.00 | 0 | 0 | 256.38 | -10.05 | 24.24 | 185.31 | -13.81 | 10.9 |
| 20Q4 (5) | 0.22 | -29.87 | -31.17 | 0.11 | -89.91 | -90.76 | -0.05 | 99.76 | -102.19 | 0.00 | 0 | 0 | 285.04 | 36.23 | 39.61 | 214.99 | 25.2 | 29.12 |
| 20Q3 (4) | 0.32 | -8.11 | 0.0 | 1.09 | -18.05 | 0.0 | -20.46 | -956.07 | 0.0 | 0.00 | 0 | 0.0 | 209.24 | 6.59 | 0.0 | 171.72 | 7.43 | 0.0 |
| 20Q2 (3) | 0.35 | 6.55 | 0.0 | 1.33 | 6.4 | 0.0 | 2.39 | -42.13 | 0.0 | 0.00 | 0 | 0.0 | 196.31 | -4.87 | 0.0 | 159.84 | -4.34 | 0.0 |
| 20Q1 (2) | 0.33 | 0.25 | 0.0 | 1.25 | 5.04 | 0.0 | 4.13 | 81.14 | 0.0 | 0.00 | 0 | 0.0 | 206.36 | 1.07 | 0.0 | 167.09 | 0.35 | 0.0 |
| 19Q4 (1) | 0.32 | 0.0 | 0.0 | 1.19 | 0.0 | 0.0 | 2.28 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 204.17 | 0.0 | 0.0 | 166.51 | 0.0 | 0.0 |
