- 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) | 0.81 | 30.98 | 2.24 | 17.89 | 4.56 | -11.11 | -17.90 | 0 | 0.01 | 0.0 | 76.86 | -31.62 | 50.42 | -28.45 |
| 2022 (9) | 0.62 | 30.51 | 1.9 | 512.9 | 5.13 | 33.94 | -14.29 | 0 | 0.01 | 0.0 | 112.40 | -20.66 | 70.47 | -38.25 |
| 2021 (8) | 0.47 | -42.22 | 0.31 | -91.44 | 3.83 | -2.54 | 16.71 | 0 | 0.01 | 0 | 141.66 | 15.36 | 114.13 | 13.73 |
| 2020 (7) | 0.82 | 12.39 | 3.62 | 16.77 | 3.93 | -5.53 | -4.02 | 0 | 0.00 | 0 | 122.80 | 117.19 | 100.35 | 131.7 |
| 2019 (6) | 0.73 | 8.95 | 3.1 | -0.96 | 4.16 | -7.76 | -4.44 | 0 | 0.00 | 0 | 56.54 | -11.85 | 43.31 | -12.54 |
| 2018 (5) | 0.67 | 13.69 | 3.13 | 6.1 | 4.51 | -15.23 | -8.72 | 0 | 0.00 | 0 | 64.14 | -18.74 | 49.52 | -11.7 |
| 2017 (4) | 0.59 | 16.05 | 2.95 | 8.86 | 5.32 | 24.01 | -11.05 | 0 | 0.00 | 0 | 78.93 | -22.59 | 56.08 | -11.74 |
| 2016 (3) | 0.51 | 6.9 | 2.71 | -9.36 | 4.29 | 2.14 | -4.00 | 0 | 0.00 | 0 | 101.96 | -11.03 | 63.54 | 0.99 |
| 2015 (2) | 0.47 | -5.27 | 2.99 | 2.4 | 4.2 | -24.73 | -9.82 | 0 | 0.00 | 0 | 114.60 | 15.06 | 62.92 | -5.27 |
| 2014 (1) | 0.50 | 7.04 | 2.92 | 21.67 | 5.58 | -13.49 | -11.99 | 0 | 0.00 | 0 | 99.60 | -22.08 | 66.42 | -26.87 |
| 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) | 0.86 | 3.25 | 27.76 | 2.25 | -0.88 | -2.6 | -4.81 | 33.29 | -601.04 | 0.01 | 0.0 | 0.0 | 68.43 | -3.54 | -35.1 | 36.91 | -12.06 | -14.72 |
| 24Q2 (19) | 0.83 | 4.16 | 31.89 | 2.27 | 0.44 | 25.41 | -7.21 | -692.31 | -16.67 | 0.01 | 0.0 | 0.0 | 70.94 | -4.82 | -34.34 | 41.97 | -12.1 | -23.05 |
| 24Q1 (18) | 0.80 | -0.82 | 27.95 | 2.26 | 0.89 | 22.83 | -0.91 | 98.14 | 87.62 | 0.01 | 0.0 | 0.0 | 74.53 | -3.03 | -31.67 | 47.75 | -5.3 | -26.11 |
| 23Q4 (17) | 0.81 | 19.77 | 30.98 | 2.24 | -3.03 | 17.89 | -49.00 | -5204.17 | -910.31 | 0.01 | 0.0 | 0.0 | 76.86 | -27.11 | -31.62 | 50.42 | 16.5 | -28.45 |
| 23Q3 (16) | 0.67 | 6.59 | 5.58 | 2.31 | 27.62 | 15.5 | 0.96 | 115.53 | 105.98 | 0.01 | 0.0 | 0.0 | 105.44 | -2.41 | -6.45 | 43.28 | -20.65 | -44.64 |
| 23Q2 (15) | 0.63 | 1.06 | 14.01 | 1.81 | -1.63 | 72.38 | -6.18 | 15.92 | 75.59 | 0.01 | 0.0 | 0.0 | 108.04 | -0.95 | -11.3 | 54.54 | -15.6 | -35.81 |
| 23Q1 (14) | 0.62 | 1.53 | 32.0 | 1.84 | -3.16 | 513.33 | -7.35 | -51.55 | 86.5 | 0.01 | 0.0 | 0.0 | 109.08 | -2.95 | -19.42 | 64.62 | -8.3 | -37.53 |
| 22Q4 (13) | 0.62 | -3.45 | 30.51 | 1.9 | -5.0 | 512.9 | -4.85 | 69.78 | -108.24 | 0.01 | 0.0 | 0.0 | 112.40 | -0.28 | -20.66 | 70.47 | -9.86 | -38.25 |
| 22Q3 (12) | 0.64 | 15.09 | -24.73 | 2.0 | 90.48 | -35.06 | -16.05 | 36.61 | -141.35 | 0.01 | 0.0 | -100.0 | 112.71 | -7.47 | 2.58 | 78.18 | -7.99 | 2.3 |
| 22Q2 (11) | 0.55 | 17.0 | -32.77 | 1.05 | 250.0 | -67.39 | -25.32 | 53.49 | -352.14 | 0.01 | 0.0 | -100.0 | 121.81 | -10.02 | 3.49 | 84.97 | -17.86 | -2.6 |
| 22Q1 (10) | 0.47 | 0.38 | -40.97 | 0.3 | -3.23 | -90.68 | -54.44 | -192.44 | -3778.38 | 0.01 | 0.0 | -100.0 | 135.37 | -4.44 | 7.31 | 103.44 | -9.37 | 11.8 |
| 21Q4 (9) | 0.47 | -44.32 | -42.22 | 0.31 | -89.94 | -91.44 | 58.89 | 985.56 | 4076.6 | 0.01 | -100.0 | -100.0 | 141.66 | 28.92 | 15.36 | 114.13 | 49.35 | 13.73 |
| 21Q3 (8) | 0.85 | 2.8 | 6.31 | 3.08 | -4.35 | 3.01 | -6.65 | -18.75 | -457.53 | 242.00 | 0.0 | 4740.0 | 109.88 | -6.64 | 106.19 | 76.42 | -12.4 | 87.44 |
| 21Q2 (7) | 0.82 | 2.73 | 4.01 | 3.22 | 0.0 | 12.2 | -5.60 | -478.38 | 38.53 | 242.00 | 0.0 | 0 | 117.70 | -6.7 | 136.82 | 87.24 | -5.71 | 125.54 |
| 21Q1 (6) | 0.80 | -1.75 | 4.95 | 3.22 | -11.05 | 9.9 | 1.48 | 4.96 | 114.12 | 242.00 | -2.42 | 0 | 126.15 | 2.73 | 135.79 | 92.52 | -7.8 | 126.38 |
| 20Q4 (5) | 0.82 | 2.46 | 12.39 | 3.62 | 21.07 | 16.77 | 1.41 | -24.19 | 120.86 | 248.00 | 4860.0 | 0 | 122.80 | 130.44 | 117.19 | 100.35 | 146.14 | 131.7 |
| 20Q3 (4) | 0.80 | 0.58 | 0.0 | 2.99 | 4.18 | 0.0 | 1.86 | 120.42 | 0.0 | 5.00 | 0 | 0.0 | 53.29 | 7.22 | 0.0 | 40.77 | 5.4 | 0.0 |
| 20Q2 (3) | 0.79 | 3.65 | 0.0 | 2.87 | -2.05 | 0.0 | -9.11 | 13.07 | 0.0 | 0.00 | 0 | 0.0 | 49.70 | -7.1 | 0.0 | 38.68 | -5.36 | 0.0 |
| 20Q1 (2) | 0.76 | 5.22 | 0.0 | 2.93 | -5.48 | 0.0 | -10.48 | -55.03 | 0.0 | 0.00 | 0 | 0.0 | 53.50 | -5.38 | 0.0 | 40.87 | -5.63 | 0.0 |
| 19Q4 (1) | 0.73 | 0.0 | 0.0 | 3.1 | 0.0 | 0.0 | -6.76 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 56.54 | 0.0 | 0.0 | 43.31 | 0.0 | 0.0 |
