- 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) | 0.17 | -9.88 | 0 | 0 | 8.94 | -5.8 | 267.78 | -20.66 | 0.00 | 0 | 470.42 | 13.02 | 370.99 | 34.85 |
| 2022 (9) | 0.19 | 13.92 | 0.01 | 0 | 9.49 | 33.29 | 337.53 | 29.91 | 0.00 | 0 | 416.21 | -8.5 | 275.12 | 5.13 |
| 2021 (8) | 0.17 | 47.9 | 0 | 0 | 7.12 | -3.39 | 259.81 | -46.37 | 0.00 | 0 | 454.87 | -29.48 | 261.69 | -38.89 |
| 2020 (7) | 0.11 | -13.54 | 0 | 0 | 7.37 | 2.93 | 484.42 | -99.26 | 0.00 | 0 | 645.00 | 9.78 | 428.23 | -8.19 |
| 2019 (6) | 0.13 | 23.05 | 0 | 0 | 7.16 | 10.15 | 65454.00 | 12567.7 | 0.00 | 0 | 587.54 | -19.83 | 466.43 | -21.82 |
| 2018 (5) | 0.10 | -56.27 | 0 | 0 | 6.5 | -24.15 | 516.70 | 0 | 0.00 | 0 | 732.87 | 154.89 | 596.59 | 170.23 |
| 2017 (4) | 0.24 | -28.54 | 1.2 | -62.73 | 8.57 | -14.73 | -57.45 | 0 | 0.01 | 0.0 | 287.52 | 31.58 | 220.77 | 41.46 |
| 2016 (3) | 0.34 | -14.92 | 3.22 | 113.25 | 10.05 | -25.22 | -8.00 | 0 | 0.01 | 0.0 | 218.51 | -28.25 | 156.06 | -34.57 |
| 2015 (2) | 0.39 | -12.24 | 1.51 | -12.21 | 13.44 | 43.59 | 24.57 | -33.99 | 0.01 | 0 | 304.54 | 99.05 | 238.52 | 121.71 |
| 2014 (1) | 0.45 | -1.92 | 1.72 | 17100.0 | 9.36 | 20.46 | 37.22 | 24.86 | 0.00 | 0 | 153.00 | -56.75 | 107.58 | -60.57 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 0.18 | -26.57 | 1.51 | 0 | -100.0 | -100.0 | 663.37 | 127.36 | 201.15 | 0.00 | 0 | 0 | 454.36 | 35.29 | -0.13 | 368.95 | 33.31 | 7.73 |
| 24Q2 (19) | 0.24 | 0.04 | 9.55 | 0.01 | -66.67 | -75.0 | 291.77 | -66.21 | 51.73 | 0.00 | 0 | 0 | 335.84 | 0.63 | -6.42 | 276.77 | 1.5 | 2.8 |
| 24Q1 (18) | 0.24 | 40.62 | 14.17 | 0.03 | 0 | 0 | 863.41 | -96.8 | 432.67 | 0.00 | 0 | 0 | 333.75 | -29.05 | -10.51 | 272.69 | -26.5 | 3.53 |
| 23Q4 (17) | 0.17 | -1.74 | -9.88 | 0 | -100.0 | -100.0 | 26972.00 | 12144.42 | 5771.78 | 0.00 | 0 | 0 | 470.42 | 3.4 | 13.02 | 370.99 | 8.33 | 34.85 |
| 23Q3 (16) | 0.17 | -20.75 | 12.01 | 0.02 | -50.0 | -66.67 | 220.28 | 14.56 | 0.48 | 0.00 | 0 | 0 | 454.95 | 26.77 | -8.15 | 342.47 | 27.21 | 19.02 |
| 23Q2 (15) | 0.22 | 4.26 | 25.1 | 0.04 | 0 | 300.0 | 192.29 | 18.63 | -96.32 | 0.00 | 0 | 0 | 358.88 | -3.77 | -17.44 | 269.22 | 2.21 | 8.84 |
| 23Q1 (14) | 0.21 | 11.0 | 34.77 | 0 | -100.0 | -100.0 | 162.09 | -64.71 | -93.32 | 0.00 | 0 | 0 | 372.93 | -10.4 | -22.83 | 263.40 | -4.26 | 0.7 |
| 22Q4 (13) | 0.19 | 22.13 | 13.92 | 0.01 | -83.33 | 0 | 459.35 | 109.53 | 216.95 | 0.00 | 0 | 0 | 416.21 | -15.97 | -8.5 | 275.12 | -4.38 | 5.13 |
| 22Q3 (12) | 0.15 | -11.49 | -6.72 | 0.06 | 500.0 | 0 | 219.23 | -95.8 | -30.59 | 0.00 | 0 | 0 | 495.33 | 13.94 | 10.55 | 287.73 | 16.33 | 5.86 |
| 22Q2 (11) | 0.17 | 12.32 | 13.13 | 0.01 | 0.0 | 0.0 | 5224.00 | 115.42 | 404.73 | 0.00 | 0 | 0 | 434.71 | -10.05 | -8.79 | 247.35 | -5.43 | -18.99 |
| 22Q1 (10) | 0.15 | -6.17 | 18.14 | 0.01 | 0 | -50.0 | 2425.00 | 1573.22 | 940.77 | 0.00 | 0 | 0 | 483.26 | 6.24 | -12.66 | 261.56 | -0.05 | -29.56 |
| 21Q4 (9) | 0.17 | 0.0 | 47.9 | 0 | 0 | 0 | 144.93 | -54.12 | 104.3 | 0.00 | 0 | 0 | 454.87 | 1.52 | -29.48 | 261.69 | -3.72 | -38.89 |
| 21Q3 (8) | 0.17 | 7.34 | -24.39 | 0 | -100.0 | 0 | 315.86 | -69.48 | -95.69 | 0.00 | 0 | 0 | 448.07 | -5.99 | 30.81 | 271.79 | -10.99 | 12.85 |
| 21Q2 (7) | 0.15 | 17.3 | -1.35 | 0.01 | -50.0 | 0 | 1035.00 | 344.21 | 111.21 | 0.00 | 0 | 0 | 476.62 | -13.86 | -2.23 | 305.34 | -17.77 | -13.35 |
| 21Q1 (6) | 0.13 | 17.46 | -8.25 | 0.02 | 0 | 0 | 233.00 | 106.91 | -59.17 | 0.00 | 0 | 0 | 553.30 | -14.22 | 3.28 | 371.33 | -13.29 | -8.67 |
| 20Q4 (5) | 0.11 | -48.88 | -13.54 | 0 | 0 | 0 | -3373.50 | -146.01 | 0 | 0.00 | 0 | 0 | 645.00 | 88.3 | 9.78 | 428.23 | 77.8 | -8.19 |
| 20Q3 (4) | 0.22 | 40.06 | 0.0 | 0 | 0 | 0.0 | 7332.00 | 1396.2 | 0.0 | 0.00 | 0 | 0.0 | 342.53 | -29.73 | 0.0 | 240.85 | -31.65 | 0.0 |
| 20Q2 (3) | 0.16 | 9.09 | 0.0 | 0 | 0 | 0.0 | 490.04 | -14.14 | 0.0 | 0.00 | 0 | 0.0 | 487.47 | -9.01 | 0.0 | 352.38 | -13.33 | 0.0 |
| 20Q1 (2) | 0.14 | 10.68 | 0.0 | 0 | 0 | 0.0 | 570.71 | 0 | 0.0 | 0.00 | 0 | 0.0 | 535.75 | -8.81 | 0.0 | 406.59 | -12.83 | 0.0 |
| 19Q4 (1) | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 587.54 | 0.0 | 0.0 | 466.43 | 0.0 | 0.0 |
