- 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) | 0.30 | 36.53 | 1.76 | 76.0 | 4.1 | -28.07 | -9.15 | 0 | 0.00 | 0 | 155.29 | -44.88 | 41.81 | -63.95 |
| 2022 (9) | 0.22 | -21.42 | 1.0 | -31.97 | 5.7 | 15.62 | 16.00 | 9.81 | 0.00 | 0 | 281.71 | 19.65 | 115.97 | 17.84 |
| 2021 (8) | 0.28 | -4.5 | 1.47 | 5.0 | 4.93 | 33.6 | 14.57 | 0 | 0.00 | 0 | 235.44 | 0.79 | 98.41 | -4.17 |
| 2020 (7) | 0.30 | 8.81 | 1.4 | 8.53 | 3.69 | -40.96 | -54.14 | 0 | 0.00 | 0 | 233.60 | -7.1 | 102.69 | -39.84 |
| 2019 (6) | 0.27 | -0.26 | 1.29 | 16.22 | 6.25 | -20.58 | -5.91 | 0 | 0.00 | 0 | 251.44 | -3.99 | 170.69 | -5.19 |
| 2018 (5) | 0.27 | -4.49 | 1.11 | 0.0 | 7.87 | 11.32 | -1.00 | 0 | 0.00 | 0 | 261.90 | -9.25 | 180.04 | -2.32 |
| 2017 (4) | 0.29 | 38.61 | 1.11 | 2120.0 | 7.07 | 7.61 | -6.92 | 0 | 0.00 | 0 | 288.61 | -55.03 | 184.31 | -54.76 |
| 2016 (3) | 0.21 | 7.36 | 0.05 | 0 | 6.57 | -14.12 | 494.75 | 561.61 | 0.00 | 0 | 641.85 | -27.17 | 407.37 | -29.21 |
| 2015 (2) | 0.19 | -3.02 | 0 | 0 | 7.65 | -6.59 | 74.78 | 0 | 0.00 | 0 | 881.27 | 10.24 | 575.45 | 22.74 |
| 2014 (1) | 0.20 | -16.0 | 0 | 0 | 8.19 | -2.5 | -510.45 | 0 | 0.00 | 0 | 799.41 | 67.7 | 468.83 | 64.44 |
| 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) | 0.35 | 3.76 | 45.06 | 2.24 | 4.67 | 69.7 | -27.38 | -104.18 | -221.74 | 0.00 | 0 | 0 | 134.33 | -6.12 | -34.44 | 34.37 | 1.84 | -32.41 |
| 24Q2 (19) | 0.34 | 13.09 | 55.21 | 2.14 | 22.29 | 167.5 | -13.41 | -34.5 | -144.42 | 0.00 | 0 | 0 | 143.09 | -8.52 | -44.58 | 33.75 | -15.84 | -56.38 |
| 24Q1 (18) | 0.30 | -2.85 | 17.91 | 1.75 | -0.57 | 42.28 | -9.97 | 70.95 | 53.69 | 0.00 | 0 | 0 | 156.41 | 0.72 | -31.3 | 40.10 | -4.09 | -48.7 |
| 23Q4 (17) | 0.30 | 27.24 | 36.53 | 1.76 | 33.33 | 76.0 | -34.32 | -303.29 | -199.48 | 0.00 | 0 | 0 | 155.29 | -24.21 | -44.88 | 41.81 | -17.78 | -63.95 |
| 23Q3 (16) | 0.24 | 11.02 | -13.03 | 1.32 | 65.0 | -6.38 | -8.51 | -128.19 | -136.32 | 0.00 | 0 | 0 | 204.90 | -20.64 | -18.06 | 50.85 | -34.28 | -54.19 |
| 23Q2 (15) | 0.22 | -14.09 | -17.56 | 0.8 | -34.96 | -34.43 | 30.19 | 240.22 | -8.46 | 0.00 | 0 | 0 | 258.20 | 13.4 | 5.53 | 77.37 | -1.02 | -18.1 |
| 23Q1 (14) | 0.25 | 12.49 | -5.92 | 1.23 | 23.0 | -3.15 | -21.53 | -87.87 | -190.69 | 0.00 | 0 | 0 | 227.68 | -19.18 | -3.1 | 78.17 | -32.59 | -5.34 |
| 22Q4 (13) | 0.22 | -18.94 | -21.42 | 1.0 | -29.08 | -31.97 | -11.46 | -148.91 | -243.07 | 0.00 | 0 | 0 | 281.71 | 12.66 | 19.65 | 115.97 | 4.47 | 17.84 |
| 22Q3 (12) | 0.28 | 5.23 | -11.52 | 1.41 | 15.57 | -16.07 | 23.43 | -28.96 | 1238.86 | 0.00 | 0 | 0 | 250.05 | 2.2 | 13.68 | 111.01 | 17.51 | 21.07 |
| 22Q2 (11) | 0.26 | -1.95 | -6.63 | 1.22 | -3.94 | -14.69 | 32.98 | 38.92 | -3.14 | 0.00 | 0 | 0 | 244.67 | 4.13 | 0.33 | 94.47 | 14.4 | -1.17 |
| 22Q1 (10) | 0.27 | -6.05 | -6.48 | 1.27 | -13.61 | -6.62 | 23.74 | 196.38 | 17.18 | 0.00 | 0 | 0 | 234.96 | -0.2 | -4.41 | 82.58 | -16.09 | -20.87 |
| 21Q4 (9) | 0.28 | -8.73 | -4.5 | 1.47 | -12.5 | 5.0 | 8.01 | 357.71 | 432.37 | 0.00 | 0 | 0 | 235.44 | 7.04 | 0.79 | 98.41 | 7.33 | -4.17 |
| 21Q3 (8) | 0.31 | 11.05 | 26.57 | 1.68 | 17.48 | 44.83 | 1.75 | -94.86 | 102.55 | 0.00 | 0 | 0 | 219.95 | -9.81 | -18.96 | 91.69 | -4.08 | -32.48 |
| 21Q2 (7) | 0.28 | -1.79 | 19.57 | 1.43 | 5.15 | 31.19 | 34.05 | 68.07 | 202.16 | 0.00 | 0 | 0 | 243.87 | -0.79 | -16.43 | 95.59 | -8.4 | -47.43 |
| 21Q1 (6) | 0.29 | -4.06 | 7.05 | 1.36 | -2.86 | 5.43 | 20.26 | 940.66 | 102.74 | 0.00 | 0 | 0 | 245.80 | 5.22 | -2.88 | 104.36 | 1.63 | -35.26 |
| 20Q4 (5) | 0.30 | 20.97 | 8.81 | 1.4 | 20.69 | 8.53 | -2.41 | 96.49 | 23.73 | 0.00 | 0 | 0 | 233.60 | -13.93 | -7.1 | 102.69 | -24.38 | -39.84 |
| 20Q3 (4) | 0.25 | 4.9 | 0.0 | 1.16 | 6.42 | 0.0 | -68.66 | -106.0 | 0.0 | 0.00 | 0 | 0.0 | 271.40 | -6.99 | 0.0 | 135.79 | -25.33 | 0.0 |
| 20Q2 (3) | 0.23 | -12.07 | 0.0 | 1.09 | -15.5 | 0.0 | -33.33 | 95.5 | 0.0 | 0.00 | 0 | 0.0 | 291.80 | 15.3 | 0.0 | 181.85 | 12.8 | 0.0 |
| 20Q1 (2) | 0.27 | -2.49 | 0.0 | 1.29 | 0.0 | 0.0 | -740.65 | -23338.29 | 0.0 | 0.00 | 0 | 0.0 | 253.08 | 0.65 | 0.0 | 161.21 | -5.55 | 0.0 |
| 19Q4 (1) | 0.27 | 0.0 | 0.0 | 1.29 | 0.0 | 0.0 | -3.16 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 251.44 | 0.0 | 0.0 | 170.69 | 0.0 | 0.0 |
