- 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) | 0.09 | 22.72 | 0 | 0 | 1.23 | 241.67 | 127.20 | 0 | 0.00 | 0 | 2318.60 | 25.35 | 2238.16 | 24.42 |
| 2022 (9) | 0.07 | -26.43 | 0.03 | 0 | 0.36 | -97.22 | -268.05 | 0 | 0.00 | 0 | 1849.64 | 34.93 | 1798.93 | 34.28 |
| 2021 (8) | 0.10 | -51.34 | 0 | 0 | 12.95 | 5530.43 | 3591.13 | 0 | 0.00 | 0 | 1370.79 | 232.22 | 1339.64 | 274.87 |
| 2020 (7) | 0.21 | 48.34 | 0 | 0 | 0.23 | 15.0 | -676.00 | 0 | 0.00 | 0 | 412.62 | -47.64 | 357.36 | -51.64 |
| 2019 (6) | 0.14 | 74.31 | 0.3 | 0 | 0.2 | -33.33 | -280.72 | 0 | 0.00 | 0 | 788.03 | -37.16 | 738.94 | -38.3 |
| 2018 (5) | 0.08 | 23.68 | 0 | 0 | 0.3 | -94.58 | 0.00 | 0 | 0.00 | 0 | 1254.09 | -18.4 | 1197.68 | 290.09 |
| 2017 (4) | 0.06 | -64.23 | 0 | 0 | 5.53 | 278.77 | 0.00 | 0 | 0.00 | 0 | 1536.83 | 145.66 | 307.03 | 90.37 |
| 2016 (3) | 0.18 | -38.95 | 0 | 0 | 1.46 | 87.18 | 0.00 | 0 | 0.00 | 0 | 625.59 | 49.18 | 161.28 | -18.93 |
| 2015 (2) | 0.29 | 31.19 | 0 | 0 | 0.78 | -25.71 | 0.00 | 0 | 0.00 | 0 | 419.34 | -40.11 | 198.94 | 113.59 |
| 2014 (1) | 0.22 | -67.23 | 0 | 0 | 1.05 | 50.0 | 0.00 | 0 | 0.00 | 0 | 700.22 | 209.15 | 93.14 | -43.93 |
| 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) | 0.09 | 1.48 | -22.72 | 0 | 0 | 0 | -208.22 | -208.91 | -1002.28 | 0.00 | 0 | 0 | 1930.48 | -5.09 | 10.32 | 1839.72 | -5.04 | 10.36 |
| 24Q2 (19) | 0.09 | 2.57 | -21.26 | 0 | 0 | 0 | 191.18 | 1383.95 | 43.26 | 0.00 | 0 | 0 | 2034.04 | -16.69 | 5.78 | 1937.43 | -16.36 | 3.42 |
| 24Q1 (18) | 0.09 | -5.1 | 2.03 | 0 | 0 | 0 | -14.89 | -103.31 | 95.29 | 0.00 | 0 | 0 | 2441.48 | 5.3 | 79.07 | 2316.40 | 3.5 | 75.03 |
| 23Q4 (17) | 0.09 | -21.77 | 22.72 | 0 | 0 | -100.0 | 450.15 | 2483.01 | 172.21 | 0.00 | 0 | 0 | 2318.60 | 32.49 | 25.35 | 2238.16 | 34.26 | 24.42 |
| 23Q3 (16) | 0.12 | 3.41 | 44.85 | 0 | 0 | 0 | -18.89 | -114.16 | -127.46 | 0.00 | 0 | 0 | 1749.97 | -8.99 | 2.31 | 1666.99 | -11.01 | 0.36 |
| 23Q2 (15) | 0.11 | 32.9 | 25.0 | 0 | 0 | -100.0 | 133.45 | 142.24 | 129.27 | 0.00 | 0 | 0 | 1922.86 | 41.03 | 29.96 | 1873.32 | 41.55 | 29.97 |
| 23Q1 (14) | 0.08 | 14.15 | 12.77 | 0 | -100.0 | 0 | -315.91 | 49.33 | -171.63 | 0.00 | 0 | 0 | 1363.43 | -26.29 | -33.37 | 1323.43 | -26.43 | -33.19 |
| 22Q4 (13) | 0.07 | -7.66 | -26.43 | 0.03 | 0 | 0 | -623.41 | -1006.12 | 49.02 | 0.00 | 0 | 0 | 1849.64 | 8.14 | 34.93 | 1798.93 | 8.3 | 34.28 |
| 22Q3 (12) | 0.08 | -10.76 | 88.18 | 0 | -100.0 | 0 | 68.80 | 115.09 | 102.61 | 0.00 | 0 | 0 | 1710.49 | 15.61 | -41.23 | 1661.08 | 15.25 | -41.71 |
| 22Q2 (11) | 0.09 | 19.89 | 100.9 | 0.06 | 0 | 0 | -455.91 | -292.01 | -101.99 | 0.00 | 0 | 0 | 1479.53 | -27.7 | -44.54 | 1441.32 | -27.24 | -44.08 |
| 22Q1 (10) | 0.07 | -25.53 | -33.51 | 0 | 0 | 0 | -116.30 | 90.49 | 78.92 | 0.00 | 0 | 0 | 2046.39 | 49.29 | 130.0 | 1980.88 | 47.87 | 175.88 |
| 21Q4 (9) | 0.10 | 136.17 | -51.34 | 0 | 0 | 0 | -1222.97 | 53.61 | -33.44 | 0.00 | 0 | 0 | 1370.79 | -52.9 | 232.22 | 1339.64 | -52.99 | 274.87 |
| 21Q3 (8) | 0.04 | -4.73 | -60.91 | 0 | 0 | 0 | -2636.52 | -111.49 | -221.24 | 0.00 | 0 | 0 | 2910.33 | 9.09 | 164.04 | 2849.51 | 10.55 | 187.36 |
| 21Q2 (7) | 0.04 | -60.32 | -57.39 | 0 | 0 | 0 | 22938.80 | 4258.74 | 3269.48 | 0.00 | 0 | 0 | 2667.89 | 199.85 | 120.36 | 2577.57 | 258.98 | 137.56 |
| 21Q1 (6) | 0.11 | -45.49 | 18.92 | 0 | 0 | 0 | -551.58 | 39.81 | -45.99 | 0.00 | 0 | 0 | 889.74 | 115.63 | -35.51 | 718.03 | 100.93 | -43.13 |
| 20Q4 (5) | 0.21 | 89.74 | 48.34 | 0 | 0 | -100.0 | -916.46 | -11.66 | 9.48 | 0.00 | 0 | 0 | 412.62 | -62.56 | -47.64 | 357.36 | -63.96 | -51.64 |
| 20Q3 (4) | 0.11 | 3.84 | 0.0 | 0 | 0 | 0.0 | -820.74 | -13.4 | 0.0 | 0.00 | 0 | 0.0 | 1102.21 | -8.96 | 0.0 | 991.63 | -8.61 | 0.0 |
| 20Q2 (3) | 0.10 | 10.73 | 0.0 | 0 | 0 | 0.0 | -723.74 | -91.55 | 0.0 | 0.00 | 0 | 0.0 | 1210.67 | -12.25 | 0.0 | 1085.04 | -14.06 | 0.0 |
| 20Q1 (2) | 0.09 | -32.01 | 0.0 | 0 | -100.0 | 0.0 | -377.83 | 62.68 | 0.0 | 0.00 | 0 | 0.0 | 1379.74 | 75.09 | 0.0 | 1262.54 | 70.86 | 0.0 |
| 19Q4 (1) | 0.14 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -1012.40 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 788.03 | 0.0 | 0.0 | 738.94 | 0.0 | 0.0 |
