- 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) | 0.50 | -11.36 | 0.23 | -88.38 | 2.79 | -36.59 | -13.96 | 0 | 0.15 | 0.0 | 105.98 | 4.96 | 57.44 | -14.29 |
| 2022 (9) | 0.56 | 36.73 | 1.98 | 182.86 | 4.4 | 9.73 | -8.17 | 0 | 0.15 | 0.0 | 100.97 | -26.99 | 67.02 | -36.59 |
| 2021 (8) | 0.41 | -18.5 | 0.7 | -22.22 | 4.01 | -27.09 | -35.28 | 0 | 0.15 | 0.0 | 138.29 | -5.61 | 105.69 | -18.8 |
| 2020 (7) | 0.51 | -9.94 | 0.9 | 136.84 | 5.5 | -22.86 | -8.96 | 0 | 0.15 | 0.0 | 146.51 | -15.56 | 130.16 | 63.54 |
| 2019 (6) | 0.56 | 53.63 | 0.38 | -36.67 | 7.13 | 43.75 | -9.38 | 0 | 0.15 | 0.0 | 173.51 | -27.19 | 79.59 | -51.39 |
| 2018 (5) | 0.37 | -5.89 | 0.6 | 130.77 | 4.96 | 9.98 | -21.08 | 0 | 0.15 | 0.0 | 238.31 | 14.48 | 163.72 | 48.7 |
| 2017 (4) | 0.39 | -5.97 | 0.26 | -18.75 | 4.51 | -17.25 | -16.54 | 0 | 0.15 | 0.0 | 208.16 | -0.11 | 110.10 | -18.76 |
| 2016 (3) | 0.41 | 33.76 | 0.32 | 28.0 | 5.45 | 12.84 | 9.56 | 0 | 0.15 | -70.51 | 208.39 | -18.54 | 135.53 | -10.79 |
| 2015 (2) | 0.31 | 40.29 | 0.25 | 66.67 | 4.83 | 7.33 | -17.59 | 0 | 0.52 | 0.0 | 255.82 | -37.68 | 151.92 | -48.3 |
| 2014 (1) | 0.22 | 33.25 | 0.15 | -58.33 | 4.5 | 26.05 | 15.49 | 163.88 | 0.52 | 0 | 410.48 | -61.23 | 293.84 | -65.34 |
| 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) | 0.46 | -22.01 | -24.44 | 0.19 | -42.42 | -89.78 | -18.57 | 13.87 | 3.28 | 0.00 | 0 | 0 | 127.54 | 49.85 | 45.64 | 80.58 | 79.27 | 18.97 |
| 24Q2 (19) | 0.58 | 8.03 | 2.87 | 0.33 | 50.0 | -82.45 | -21.56 | 27.41 | -33.5 | 0.00 | 0 | 0 | 85.11 | -11.33 | -9.18 | 44.95 | -7.26 | -29.62 |
| 24Q1 (18) | 0.54 | 8.02 | -2.96 | 0.22 | -4.35 | -89.57 | -29.70 | -71.78 | -600.47 | 0.00 | 0 | 0 | 95.98 | -9.44 | -5.76 | 48.47 | -15.62 | -26.89 |
| 23Q4 (17) | 0.50 | -16.97 | -11.36 | 0.23 | -87.63 | -88.38 | -17.29 | 9.95 | -47.4 | 0.00 | 0 | 0 | 105.98 | 21.02 | 4.96 | 57.44 | -15.19 | -14.29 |
| 23Q3 (16) | 0.60 | 6.17 | 9.55 | 1.86 | -1.06 | -0.53 | -19.20 | -18.89 | -39.03 | 0.00 | 0 | 0 | 87.57 | -6.55 | -18.93 | 67.73 | 6.04 | -13.88 |
| 23Q2 (15) | 0.57 | 1.9 | 5.31 | 1.88 | -10.9 | -9.62 | -16.15 | -280.9 | -945.55 | 0.00 | 0 | 0 | 93.71 | -7.99 | -17.45 | 63.87 | -3.67 | -27.21 |
| 23Q1 (14) | 0.56 | -1.33 | 15.9 | 2.11 | 6.57 | 36.13 | -4.24 | 63.85 | 18.62 | 0.00 | 0 | 0 | 101.85 | 0.87 | -16.28 | 66.30 | -1.07 | -32.01 |
| 22Q4 (13) | 0.56 | 2.62 | 36.73 | 1.98 | 5.88 | 182.86 | -11.73 | 15.06 | 68.93 | 0.00 | 0 | 0 | 100.97 | -6.53 | -26.99 | 67.02 | -14.79 | -36.59 |
| 22Q3 (12) | 0.55 | 2.06 | 22.58 | 1.87 | -10.1 | 125.3 | -13.81 | -823.04 | 64.97 | 0.00 | 0 | 0 | 108.02 | -4.84 | -23.95 | 78.65 | -10.37 | -28.42 |
| 22Q2 (11) | 0.54 | 12.16 | 22.15 | 2.08 | 34.19 | 173.68 | 1.91 | 136.66 | 107.29 | 0.00 | 0 | 0 | 113.52 | -6.69 | -27.7 | 87.75 | -10.01 | -32.99 |
| 22Q1 (10) | 0.48 | 16.4 | 26.29 | 1.55 | 121.43 | 318.92 | -5.21 | 86.2 | 85.93 | 0.00 | 0 | 0 | 121.66 | -12.03 | -39.43 | 97.51 | -7.74 | -42.06 |
| 21Q4 (9) | 0.41 | -8.0 | -18.5 | 0.7 | -15.66 | -22.22 | -37.75 | 4.24 | 26.27 | 0.00 | 0 | 0 | 138.29 | -2.63 | -5.61 | 105.69 | -3.8 | -18.8 |
| 21Q3 (8) | 0.45 | 1.7 | -6.97 | 0.83 | 9.21 | 1975.0 | -39.42 | -50.46 | -42.52 | 0.00 | 0 | 0 | 142.03 | -9.55 | -19.11 | 109.87 | -16.1 | -29.71 |
| 21Q2 (7) | 0.44 | 15.96 | 1.8 | 0.76 | 105.41 | 204.0 | -26.20 | 29.25 | -191.11 | 0.00 | 0 | 0 | 157.02 | -21.82 | -29.35 | 130.95 | -22.19 | -31.13 |
| 21Q1 (6) | 0.38 | -24.88 | -5.26 | 0.37 | -58.89 | -7.5 | -37.03 | 27.68 | -252.26 | 0.00 | 0 | 0 | 200.85 | 37.09 | -19.04 | 168.30 | 29.3 | -20.47 |
| 20Q4 (5) | 0.51 | 5.02 | -9.94 | 0.9 | 2150.0 | 136.84 | -51.20 | -85.1 | -318.99 | 0.00 | 0 | 0 | 146.51 | -16.56 | -15.56 | 130.16 | -16.73 | 63.54 |
| 20Q3 (4) | 0.48 | 11.29 | 0.0 | 0.04 | -84.0 | 0.0 | -27.66 | -207.33 | 0.0 | 0.00 | 0 | 0.0 | 175.59 | -20.99 | 0.0 | 156.31 | -17.79 | 0.0 |
| 20Q2 (3) | 0.43 | 7.92 | 0.0 | 0.25 | -37.5 | 0.0 | -9.00 | -137.01 | 0.0 | 0.00 | 0 | 0.0 | 222.24 | -10.42 | 0.0 | 190.14 | -10.15 | 0.0 |
| 20Q1 (2) | 0.40 | -28.6 | 0.0 | 0.4 | 5.26 | 0.0 | 24.32 | 299.02 | 0.0 | 0.00 | 0 | 0.0 | 248.09 | 42.98 | 0.0 | 211.63 | 165.9 | 0.0 |
| 19Q4 (1) | 0.56 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | -12.22 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 173.51 | 0.0 | 0.0 | 79.59 | 0.0 | 0.0 |
