- 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) | 0.41 | 152.82 | 2.38 | 891.67 | 7.21 | -24.34 | -44.21 | 0 | 0.00 | 0 | 139.51 | -57.39 | 95.63 | -58.3 |
| 2022 (9) | 0.16 | -48.39 | 0.24 | -87.82 | 9.53 | -44.82 | -60.83 | 0 | 0.00 | 0 | 327.43 | 20.95 | 229.32 | 1.41 |
| 2021 (8) | 0.31 | -4.28 | 1.97 | -47.47 | 17.27 | -5.83 | -6.49 | 0 | 0.00 | 0 | 270.71 | -2.62 | 226.14 | -9.33 |
| 2020 (7) | 0.33 | -20.4 | 3.75 | 53.06 | 18.34 | 34.16 | 26.93 | 0 | 0.00 | 0 | 277.98 | 44.11 | 249.41 | 60.51 |
| 2019 (6) | 0.41 | 2.44 | 2.45 | 10.86 | 13.67 | 4.83 | -1.84 | 0 | 0.00 | 0 | 192.90 | 0.48 | 155.39 | 3.16 |
| 2018 (5) | 0.40 | 30.46 | 2.21 | 7.8 | 13.04 | -2.98 | -16.63 | 0 | 0.00 | 0 | 191.97 | -20.48 | 150.63 | -24.63 |
| 2017 (4) | 0.31 | -6.94 | 2.05 | -6.39 | 13.44 | -1.25 | 18.49 | 83.98 | 0.00 | 0 | 241.40 | 8.47 | 199.85 | 10.1 |
| 2016 (3) | 0.33 | 10.84 | 2.19 | 39.49 | 13.61 | 16.52 | 10.05 | -7.97 | 0.00 | 0 | 222.55 | -15.37 | 181.51 | -19.64 |
| 2015 (2) | 0.30 | 8.29 | 1.57 | 23.62 | 11.68 | -24.3 | 10.92 | -85.08 | 0.00 | 0 | 262.97 | -21.24 | 225.88 | -20.43 |
| 2014 (1) | 0.28 | -12.89 | 1.27 | -0.78 | 15.43 | 18.88 | 73.21 | 130.95 | 0.00 | 0 | 333.90 | 24.94 | 283.86 | 33.43 |
| 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) | 0.53 | 2.82 | 43.49 | 3.3 | -2.08 | 79.35 | -11.32 | 52.99 | 56.04 | 0.00 | 0 | 0 | 100.20 | -5.88 | -39.63 | 68.54 | -7.23 | -41.63 |
| 24Q2 (19) | 0.51 | 14.27 | 86.28 | 3.37 | 18.25 | 110.62 | -24.08 | 28.14 | 60.81 | 0.00 | 0 | 0 | 106.46 | -11.06 | -47.65 | 73.88 | -6.53 | -47.76 |
| 24Q1 (18) | 0.45 | 10.04 | 102.48 | 2.85 | 19.75 | 285.14 | -33.51 | 13.21 | 38.79 | 0.00 | 0 | 0 | 119.70 | -14.2 | -51.58 | 79.04 | -17.35 | -51.49 |
| 23Q4 (17) | 0.41 | 10.98 | 152.82 | 2.38 | 29.35 | 891.67 | -38.61 | -49.94 | 77.44 | 0.00 | 0 | 0 | 139.51 | -15.95 | -57.39 | 95.63 | -18.56 | -58.3 |
| 23Q3 (16) | 0.37 | 33.49 | 36.71 | 1.84 | 15.0 | -20.35 | -25.75 | 58.09 | 70.65 | 0.00 | 0 | 0 | 165.98 | -18.38 | -65.96 | 117.43 | -16.96 | -69.02 |
| 23Q2 (15) | 0.28 | 24.2 | -20.32 | 1.6 | 116.22 | -58.12 | -61.44 | -12.22 | -84.17 | 0.00 | 0 | 0 | 203.35 | -17.74 | -27.66 | 141.42 | -13.21 | -36.82 |
| 23Q1 (14) | 0.22 | 37.4 | -24.55 | 0.74 | 208.33 | -69.67 | -54.75 | 68.01 | -483.67 | 0.00 | 0 | 0 | 247.20 | -24.5 | -9.26 | 162.95 | -28.94 | -26.31 |
| 22Q4 (13) | 0.16 | -39.99 | -48.39 | 0.24 | -89.61 | -87.82 | -171.15 | -95.09 | -358.72 | 0.00 | 0 | 0 | 327.43 | -32.85 | 20.95 | 229.32 | -39.49 | 1.41 |
| 22Q3 (12) | 0.27 | -22.2 | -2.46 | 2.31 | -39.53 | 3.12 | -87.73 | -162.98 | -95.74 | 0.00 | 0 | 0 | 487.59 | 73.46 | 52.31 | 379.00 | 69.31 | 37.96 |
| 22Q2 (11) | 0.35 | 17.61 | 7.79 | 3.82 | 56.56 | 57.85 | -33.36 | -333.78 | -425.78 | 0.00 | 0 | 0 | 281.10 | 3.18 | 2.67 | 223.85 | 1.23 | -5.7 |
| 22Q1 (10) | 0.29 | -6.01 | -0.44 | 2.44 | 23.86 | -12.23 | 14.27 | 138.25 | -59.88 | 0.00 | 0 | 0 | 272.43 | 0.64 | -10.22 | 221.12 | -2.22 | -16.85 |
| 21Q4 (9) | 0.31 | 13.41 | -4.28 | 1.97 | -12.05 | -47.47 | -37.31 | 16.76 | -169.44 | 0.00 | 0 | 0 | 270.71 | -15.44 | -2.62 | 226.14 | -17.68 | -9.33 |
| 21Q3 (8) | 0.28 | -14.02 | -41.68 | 2.24 | -7.44 | -11.81 | -44.82 | -537.7 | -193.49 | 0.00 | 0 | 0 | 320.14 | 16.93 | 75.92 | 274.71 | 15.73 | 82.82 |
| 21Q2 (7) | 0.32 | 8.63 | -26.4 | 2.42 | -12.95 | -19.06 | 10.24 | -71.21 | 83.18 | 0.00 | 0 | 0 | 273.79 | -9.77 | 40.77 | 237.38 | -10.74 | 48.59 |
| 21Q1 (6) | 0.30 | -9.64 | -25.35 | 2.78 | -25.87 | 0.36 | 35.57 | -33.8 | 1382.08 | 0.00 | 0 | 0 | 303.45 | 9.16 | 49.59 | 265.93 | 6.62 | 58.57 |
| 20Q4 (5) | 0.33 | -30.9 | -20.4 | 3.75 | 47.64 | 53.06 | 53.73 | 12.08 | 904.3 | 0.00 | 0 | 0 | 277.98 | 52.75 | 44.11 | 249.41 | 65.99 | 60.51 |
| 20Q3 (4) | 0.47 | 8.51 | 0.0 | 2.54 | -15.05 | 0.0 | 47.94 | 757.6 | 0.0 | 0.00 | 0 | 0.0 | 181.98 | -6.43 | 0.0 | 150.26 | -5.94 | 0.0 |
| 20Q2 (3) | 0.44 | 10.18 | 0.0 | 2.99 | 7.94 | 0.0 | 5.59 | 132.92 | 0.0 | 0.00 | 0 | 0.0 | 194.49 | -4.12 | 0.0 | 159.75 | -4.74 | 0.0 |
| 20Q1 (2) | 0.40 | -3.65 | 0.0 | 2.77 | 13.06 | 0.0 | 2.40 | -55.14 | 0.0 | 0.00 | 0 | 0.0 | 202.85 | 5.16 | 0.0 | 167.70 | 7.92 | 0.0 |
| 19Q4 (1) | 0.41 | 0.0 | 0.0 | 2.45 | 0.0 | 0.0 | 5.35 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 192.90 | 0.0 | 0.0 | 155.39 | 0.0 | 0.0 |
