- 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) | 0.24 | 204.27 | 0.8 | 1500.0 | 3.33 | 4.72 | 422.12 | 0 | 0.00 | 0 | 129.83 | -69.91 | 118.57 | -67.37 |
| 2022 (9) | 0.08 | -5.9 | 0.05 | 150.0 | 3.18 | 31.4 | -40.42 | 0 | 0.00 | 0 | 431.48 | 3.88 | 363.43 | -1.79 |
| 2021 (8) | 0.08 | 2.92 | 0.02 | 0 | 2.42 | -10.37 | 87.72 | 0 | 0.00 | 0 | 415.35 | -13.25 | 370.05 | -18.73 |
| 2020 (7) | 0.08 | -56.22 | 0 | 0 | 2.7 | -21.28 | -57.42 | 0 | 5.50 | 0.0 | 478.78 | 256.66 | 455.33 | 412.59 |
| 2019 (6) | 0.19 | -47.99 | 0.63 | -79.55 | 3.43 | -14.68 | -7.78 | 0 | 5.50 | 0.0 | 134.24 | 23.0 | 88.83 | 95.19 |
| 2018 (5) | 0.36 | -23.17 | 3.08 | -37.53 | 4.02 | -22.99 | 1.30 | 0 | 5.50 | 29.41 | 109.14 | 66.35 | 45.51 | 46.76 |
| 2017 (4) | 0.47 | 13.18 | 4.93 | 49.85 | 5.22 | -16.61 | -25.33 | 0 | 4.25 | 0.0 | 65.61 | -46.7 | 31.01 | -48.95 |
| 2016 (3) | 0.42 | 10.18 | 3.29 | 85.88 | 6.26 | -21.46 | 5.05 | -48.57 | 4.25 | 438.33 | 123.10 | -5.76 | 60.74 | -28.74 |
| 2015 (2) | 0.38 | 38.71 | 1.77 | 4.73 | 7.97 | 35.31 | 9.82 | 76.62 | 0.79 | -79.22 | 130.63 | -14.17 | 85.24 | 4.44 |
| 2014 (1) | 0.27 | 25.87 | 1.69 | 83.7 | 5.89 | -1.51 | 5.56 | 109.02 | 3.80 | 0 | 152.20 | -29.84 | 81.62 | -42.13 |
| 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) | 0.08 | -38.54 | 0.13 | 0.04 | 0.0 | -20.0 | 161.45 | -97.2 | -80.46 | 0.00 | 0 | 0 | 321.94 | 43.8 | -26.32 | 279.61 | 34.97 | -26.39 |
| 24Q2 (19) | 0.12 | -14.77 | 59.35 | 0.04 | -90.0 | -20.0 | 5769.18 | 16968.58 | 768.62 | 0.00 | 0 | 0 | 223.88 | 18.64 | -44.46 | 207.17 | 21.89 | -39.22 |
| 24Q1 (18) | 0.14 | -40.25 | 83.42 | 0.4 | -50.0 | 700.0 | 33.80 | -93.71 | 102.17 | 0.00 | 0 | 0 | 188.70 | 45.34 | -53.92 | 169.97 | 43.35 | -49.73 |
| 23Q4 (17) | 0.24 | 219.92 | 204.27 | 0.8 | 1500.0 | 1500.0 | 537.15 | -34.98 | 733.58 | 0.00 | 0 | 0 | 129.83 | -70.29 | -69.91 | 118.57 | -68.79 | -67.37 |
| 23Q3 (16) | 0.08 | -2.19 | -2.57 | 0.05 | 0.0 | 400.0 | 826.15 | 195.75 | 704.59 | 0.00 | 0 | 0 | 436.93 | 8.4 | 1.15 | 379.87 | 11.45 | 4.6 |
| 23Q2 (15) | 0.08 | -1.9 | -7.19 | 0.05 | 0.0 | 400.0 | -862.85 | 44.65 | -1357.76 | 0.00 | 0 | 0 | 403.09 | -1.56 | 4.82 | 340.85 | 0.8 | 6.09 |
| 23Q1 (14) | 0.08 | -0.88 | -9.3 | 0.05 | 0.0 | 150.0 | -1559.00 | -1738.88 | -1195.07 | 0.00 | 0 | 0 | 409.49 | -5.1 | 5.23 | 338.13 | -6.96 | 1.67 |
| 22Q4 (13) | 0.08 | 2.44 | -5.9 | 0.05 | 400.0 | 150.0 | -84.78 | -182.57 | -113.28 | 0.00 | 0 | 0 | 431.48 | -0.12 | 3.88 | 363.43 | 0.07 | -1.79 |
| 22Q3 (12) | 0.08 | -6.83 | 22.33 | 0.01 | 0.0 | 0 | 102.68 | 273.48 | 185.78 | 0.00 | 0 | 0 | 431.98 | 12.33 | -22.45 | 363.18 | 13.04 | -29.51 |
| 22Q2 (11) | 0.08 | -4.13 | 26.52 | 0.01 | -50.0 | 0 | -59.19 | 50.83 | -410.22 | 0.00 | 0 | 0 | 384.56 | -1.17 | -34.44 | 321.29 | -3.39 | -41.14 |
| 22Q1 (10) | 0.09 | 2.83 | 35.25 | 0.02 | 0.0 | 0 | -120.38 | -118.86 | 28.02 | 0.00 | 0 | 0 | 389.13 | -6.31 | -34.6 | 332.56 | -10.13 | -40.84 |
| 21Q4 (9) | 0.08 | 33.18 | 2.92 | 0.02 | 0 | 0 | 638.31 | 1676.54 | 806.49 | 0.00 | 0 | 0 | 415.35 | -25.44 | -13.25 | 370.05 | -28.18 | -18.73 |
| 21Q3 (8) | 0.06 | -3.64 | -52.04 | 0 | 0 | -100.0 | 35.93 | 88.31 | 91.12 | 0.00 | 0 | 0 | 557.06 | -5.03 | 307.45 | 515.25 | -5.6 | 357.03 |
| 21Q2 (7) | 0.07 | 2.48 | -59.76 | 0 | 0 | -100.0 | 19.08 | 111.41 | 113.43 | 0.00 | 0 | 0 | 586.58 | -1.42 | 359.52 | 545.82 | -2.9 | 417.51 |
| 21Q1 (6) | 0.06 | -21.75 | -58.88 | 0 | 0 | -100.0 | -167.23 | -85.09 | -1494.18 | 0.00 | 0 | 0 | 595.00 | 24.27 | 296.03 | 562.15 | 23.46 | 468.29 |
| 20Q4 (5) | 0.08 | -37.93 | -56.22 | 0 | -100.0 | -100.0 | -90.35 | -580.59 | -126.16 | 0.00 | 0 | 0 | 478.78 | 250.19 | 256.66 | 455.33 | 303.88 | 412.59 |
| 20Q3 (4) | 0.13 | -19.15 | 0.0 | 0.4 | 0.0 | 0.0 | 18.80 | 113.23 | 0.0 | 0.00 | 0 | 0.0 | 136.72 | 7.11 | 0.0 | 112.74 | 6.89 | 0.0 |
| 20Q2 (3) | 0.16 | 4.73 | 0.0 | 0.4 | 0.0 | 0.0 | -142.08 | -1254.43 | 0.0 | 0.00 | 0 | 0.0 | 127.65 | -15.04 | 0.0 | 105.47 | 6.62 | 0.0 |
| 20Q1 (2) | 0.16 | -16.7 | 0.0 | 0.4 | -36.51 | 0.0 | -10.49 | 73.74 | 0.0 | 0.00 | 0 | 0.0 | 150.24 | 11.92 | 0.0 | 98.92 | 11.36 | 0.0 |
| 19Q4 (1) | 0.19 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | -39.95 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 134.24 | 0.0 | 0.0 | 88.83 | 0.0 | 0.0 |
