- 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) | 0.18 | 12.66 | 2.12 | 4140.0 | 0.03 | -90.0 | -27.66 | 0 | 0.00 | 0 | 265.48 | -83.44 | 260.59 | -83.03 |
| 2022 (9) | 0.16 | 510.04 | 0.05 | 0 | 0.3 | 500.0 | -49.44 | 0 | 0.00 | 0 | 1603.11 | 21.59 | 1535.70 | 25.52 |
| 2021 (8) | 0.03 | 18.26 | 0 | 0 | 0.05 | 0 | 0.00 | 0 | 0.00 | 0 | 1318.42 | -32.45 | 1223.46 | -34.71 |
| 2020 (7) | 0.02 | -6.81 | 0 | 0 | 0 | 0 | -64.22 | 0 | 0.00 | 0 | 1951.90 | 125.54 | 1873.88 | 123.55 |
| 2019 (6) | 0.02 | 25.0 | 0 | 0 | 0.01 | 0.0 | -49334.60 | 0 | 0.00 | 0 | 865.43 | -52.5 | 838.24 | -52.24 |
| 2018 (5) | 0.02 | 39.26 | 0 | 0 | 0.01 | 0.0 | -63518.20 | 0 | 0.00 | 0 | 1821.82 | -48.22 | 1755.21 | -39.86 |
| 2017 (4) | 0.01 | -45.12 | 0 | 0 | 0.01 | 0 | -202.86 | 0 | 0.00 | 0 | 3518.30 | 69.52 | 2918.52 | 56.46 |
| 2016 (3) | 0.02 | -22.4 | 0 | 0 | 0 | 0 | -111.31 | 0 | 0.00 | 0 | 2075.41 | -14.2 | 1865.35 | 3.34 |
| 2015 (2) | 0.03 | -15.01 | 0 | 0 | 0.07 | -12.5 | -88.72 | 0 | 0.00 | 0 | 2418.77 | -43.48 | 1805.01 | -57.72 |
| 2014 (1) | 0.04 | 182.58 | 0 | 0 | 0.08 | -77.78 | -221.77 | 0 | 0.00 | 0 | 4279.48 | -73.23 | 4269.31 | -73.26 |
| 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) | 0.20 | 6.32 | 19.69 | 2.15 | 0.47 | 1.42 | -29.77 | 13.03 | 27.74 | 0.00 | 0 | 0 | 203.21 | -8.0 | -32.84 | 194.60 | -9.8 | -34.15 |
| 24Q2 (19) | 0.18 | -13.32 | 15.26 | 2.14 | 0.47 | 0 | -34.23 | 31.87 | -343.28 | 0.00 | 0 | 0 | 220.88 | 3.17 | -87.69 | 215.74 | 2.91 | -87.68 |
| 24Q1 (18) | 0.21 | 18.93 | 35.71 | 2.13 | 0.47 | 2030.0 | -50.24 | -14.97 | -27.8 | 0.00 | 0 | 0 | 214.10 | -19.35 | -89.49 | 209.63 | -19.56 | -86.63 |
| 23Q4 (17) | 0.18 | 9.2 | 12.66 | 2.12 | 0.0 | 4140.0 | -43.70 | -6.07 | -1.32 | 0.00 | 0 | 0 | 265.48 | -12.26 | -83.44 | 260.59 | -11.83 | -83.03 |
| 23Q3 (16) | 0.16 | 2.39 | -2.92 | 2.12 | 0 | 1313.33 | -41.20 | -392.82 | -78.12 | 0.00 | 0 | 0 | 302.56 | -83.14 | -83.64 | 295.54 | -83.13 | -83.27 |
| 23Q2 (15) | 0.16 | 2.05 | -37.86 | 0 | -100.0 | -100.0 | 14.07 | 135.79 | 104.58 | 0.00 | 0 | 0 | 1795.01 | -11.87 | 45.55 | 1751.55 | 11.71 | 48.37 |
| 23Q1 (14) | 0.16 | -1.27 | 511.76 | 0.1 | 100.0 | 0 | -39.31 | 8.86 | 0 | 0.00 | 0 | 0 | 2036.77 | 27.05 | 55.1 | 1567.97 | 2.1 | 32.28 |
| 22Q4 (13) | 0.16 | -5.9 | 510.04 | 0.05 | -66.67 | 0 | -43.13 | -86.47 | 0 | 0.00 | 0 | 0 | 1603.11 | -13.33 | 21.59 | 1535.70 | -13.08 | 25.52 |
| 22Q3 (12) | 0.17 | -34.47 | 735.32 | 0.15 | -50.0 | 0 | -23.13 | 92.48 | 0 | 0.00 | 0 | 0 | 1849.77 | 49.99 | -5.35 | 1766.85 | 49.67 | -2.66 |
| 22Q2 (11) | 0.26 | 904.71 | 1255.56 | 0.3 | 0 | 0 | -307.53 | 0 | 0 | 0.00 | 0 | 0 | 1233.28 | -6.09 | -44.05 | 1180.49 | -0.41 | -43.88 |
| 22Q1 (10) | 0.03 | -1.54 | 49.12 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 1313.24 | -0.39 | -50.57 | 1185.38 | -3.11 | -53.53 |
| 21Q4 (9) | 0.03 | 28.86 | 18.26 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 1318.42 | -32.54 | -32.45 | 1223.46 | -32.6 | -34.71 |
| 21Q3 (8) | 0.02 | 6.35 | 3.08 | 0 | 0 | 0 | 0.00 | 0 | 100.0 | 0.00 | 0 | 0 | 1954.28 | -11.34 | -18.38 | 1815.21 | -13.7 | -21.14 |
| 21Q2 (7) | 0.02 | 10.53 | -76.32 | 0 | 0 | 0 | 0.00 | 0 | 100.0 | 0.00 | 0 | 0 | 2204.31 | -17.04 | -21.11 | 2103.43 | -17.53 | -20.8 |
| 21Q1 (6) | 0.02 | -21.92 | -91.04 | 0 | 0 | -100.0 | 0.00 | 0 | 100.0 | 0.00 | 0 | 0 | 2656.96 | 36.12 | -15.54 | 2550.63 | 36.11 | -14.97 |
| 20Q4 (5) | 0.02 | 12.31 | -6.81 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 | 0.00 | 0 | 0 | 1951.90 | -18.48 | 125.54 | 1873.88 | -18.59 | 123.55 |
| 20Q3 (4) | 0.02 | -75.56 | 0.0 | 0 | 0 | 0.0 | -54.64 | -48.16 | 0.0 | 0.00 | 0 | 0.0 | 2394.34 | -14.31 | 0.0 | 2301.88 | -13.33 | 0.0 |
| 20Q2 (3) | 0.08 | -58.18 | 0.0 | 0 | -100.0 | 0.0 | -36.88 | 37.3 | 0.0 | 0.00 | 0 | 0.0 | 2794.17 | -11.17 | 0.0 | 2655.97 | -11.46 | 0.0 |
| 20Q1 (2) | 0.19 | 711.91 | 0.0 | 0.01 | 0 | 0.0 | -58.82 | 99.26 | 0.0 | 0.00 | 0 | 0.0 | 3145.67 | 263.48 | 0.0 | 2999.65 | 257.85 | 0.0 |
| 19Q4 (1) | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -7922.40 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 865.43 | 0.0 | 0.0 | 838.24 | 0.0 | 0.0 |
