- 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) | 0.36 | -48.33 | 0.6 | -25.0 | 0.65 | -26.97 | -33.71 | 0 | 0.00 | 0 | 260.21 | 160.34 | 216.98 | 277.29 |
| 2022 (9) | 0.70 | 19.3 | 0.8 | 33.33 | 0.89 | 0.0 | -18.21 | 0 | 0.00 | 0 | 99.95 | -24.35 | 57.51 | 0.89 |
| 2021 (8) | 0.58 | 15.44 | 0.6 | 0.0 | 0.89 | -4.3 | -11.96 | 0 | 0.00 | 0 | 132.12 | -8.11 | 57.00 | -2.28 |
| 2020 (7) | 0.51 | 20.55 | 0.6 | 20.0 | 0.93 | -10.58 | -28.64 | 0 | 0.00 | 0 | 143.78 | -11.09 | 58.33 | -29.68 |
| 2019 (6) | 0.42 | 21.49 | 0.5 | 25.0 | 1.04 | 67.74 | -9.63 | 0 | 0.00 | 0 | 161.71 | -15.85 | 82.95 | -27.92 |
| 2018 (5) | 0.35 | 1006.73 | 0.4 | 0 | 0.62 | 416.67 | -54.06 | 0 | 0.00 | 0 | 192.17 | -80.26 | 115.08 | -84.15 |
| 2017 (4) | 0.03 | -82.89 | 0 | 0 | 0.12 | -29.41 | -41.31 | 0 | 0.00 | 0 | 973.48 | 295.77 | 725.83 | 1661.72 |
| 2016 (3) | 0.18 | 606.59 | 0.27 | 0 | 0.17 | -22.73 | -6.90 | 0 | 0.00 | 0 | 245.97 | -84.18 | 41.20 | -85.16 |
| 2015 (2) | 0.03 | -92.09 | 0 | 0 | 0.22 | -18.52 | -6.24 | 0 | 0.00 | 0 | 1554.81 | 752.28 | 277.57 | 448.02 |
| 2014 (1) | 0.33 | 1065.0 | 0.82 | 0 | 0.27 | -55.74 | -12.89 | 0 | 0.00 | 0 | 182.43 | -88.73 | 50.65 | -96.57 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 0.31 | 1.96 | 3.16 | 0.6 | 0.0 | 0.0 | -29.39 | 4.3 | 12.94 | 0.00 | 0 | 0 | 286.14 | -7.24 | -13.05 | 225.14 | -7.62 | -17.91 |
| 24Q1 (19) | 0.30 | -16.48 | 9.39 | 0.6 | 0.0 | 0.0 | -30.71 | 27.96 | -74.29 | 0.00 | 0 | 0 | 308.49 | 18.55 | -16.03 | 243.70 | 12.31 | -22.79 |
| 23Q4 (18) | 0.36 | 12.64 | -48.33 | 0.6 | 0.0 | -25.0 | -42.63 | 0.86 | -267.82 | 0.00 | 0 | 0 | 260.21 | -12.73 | 160.34 | 216.98 | -11.16 | 277.29 |
| 23Q3 (17) | 0.32 | 7.54 | -51.49 | 0.6 | 0.0 | 0.0 | -43.00 | -27.37 | -93.69 | 0.00 | 0 | 0 | 298.16 | -9.39 | 206.21 | 244.25 | -10.95 | 470.81 |
| 23Q2 (16) | 0.30 | 8.11 | -53.41 | 0.6 | 0.0 | 0.0 | -33.76 | -91.6 | -15.74 | 0.00 | 0 | 0 | 329.07 | -10.43 | 179.18 | 274.27 | -13.11 | 382.28 |
| 23Q1 (15) | 0.27 | -60.55 | -54.15 | 0.6 | -25.0 | 0.0 | -17.62 | -52.03 | -75.15 | 0.00 | 0 | 0 | 367.37 | 267.55 | 186.45 | 315.65 | 448.86 | 408.05 |
| 22Q4 (14) | 0.70 | 5.75 | 19.3 | 0.8 | 33.33 | 33.33 | -11.59 | 47.79 | 40.72 | 0.00 | 0 | 0 | 99.95 | 2.65 | -24.35 | 57.51 | 34.4 | 0.89 |
| 22Q3 (13) | 0.66 | 3.28 | 17.88 | 0.6 | 0.0 | 0.0 | -22.20 | 23.89 | -69.47 | 0.00 | 0 | 0 | 97.37 | -17.39 | -30.48 | 42.79 | -24.76 | -19.78 |
| 22Q2 (12) | 0.64 | 6.41 | 16.82 | 0.6 | 0.0 | 0.0 | -29.17 | -189.96 | -210.98 | 0.00 | 0 | 0 | 117.87 | -8.09 | -18.82 | 56.87 | -8.47 | 3.53 |
| 22Q1 (11) | 0.60 | 2.66 | 10.9 | 0.6 | 0.0 | 0.0 | -10.06 | 48.54 | -77.43 | 0.00 | 0 | 0 | 128.25 | -2.93 | -12.89 | 62.13 | 9.0 | 8.01 |
| 21Q4 (10) | 0.58 | 4.49 | 15.44 | 0.6 | 0.0 | 0.0 | -19.55 | -49.24 | 51.7 | 0.00 | 0 | 0 | 132.12 | -5.67 | -8.11 | 57.00 | 6.86 | -2.28 |
| 21Q3 (9) | 0.56 | 2.34 | 5.14 | 0.6 | 0.0 | 0.0 | -13.10 | -39.66 | 31.05 | 0.00 | 0 | 0 | 140.06 | -3.54 | 4.27 | 53.34 | -2.89 | 5.21 |
| 21Q2 (8) | 0.55 | 1.02 | 10.69 | 0.6 | 0.0 | 0.0 | -9.38 | -65.43 | 55.01 | 0.00 | 0 | 0 | 145.20 | -1.38 | 2.79 | 54.93 | -4.5 | -5.93 |
| 21Q1 (7) | 0.54 | 6.86 | 18.77 | 0.6 | 0.0 | 0.0 | -5.67 | 85.99 | 83.88 | 0.00 | 0 | 0 | 147.23 | 2.4 | -1.77 | 57.52 | -1.39 | -14.56 |
| 20Q4 (6) | 0.51 | -4.84 | 20.55 | 0.6 | 0.0 | 20.0 | -40.48 | -113.05 | -90.05 | 0.00 | 0 | 0 | 143.78 | 7.03 | -11.09 | 58.33 | 15.05 | -29.68 |
| 20Q3 (5) | 0.53 | 7.75 | 36.08 | 0.6 | 0.0 | 20.0 | -19.00 | 8.87 | -298.95 | 0.00 | 0 | 0 | 134.33 | -4.91 | -22.67 | 50.70 | -13.17 | -49.79 |
| 20Q2 (4) | 0.49 | 8.4 | 0.0 | 0.6 | 0.0 | 0.0 | -20.85 | 40.73 | 0.0 | 0.00 | 0 | 0.0 | 141.26 | -5.76 | 0.0 | 58.39 | -13.27 | 0.0 |
| 20Q1 (3) | 0.46 | 8.46 | 0.0 | 0.6 | 20.0 | 0.0 | -35.18 | -65.16 | 0.0 | 0.00 | 0 | 0.0 | 149.89 | -7.31 | 0.0 | 67.32 | -18.84 | 0.0 |
| 19Q4 (2) | 0.42 | 7.43 | 0.0 | 0.5 | 0.0 | 0.0 | -21.30 | -323.04 | 0.0 | 0.00 | 0 | 0.0 | 161.71 | -6.9 | 0.0 | 82.95 | -17.85 | 0.0 |
| 19Q3 (1) | 0.39 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 9.55 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 173.70 | 0.0 | 0.0 | 100.97 | 0.0 | 0.0 |
