- 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) | 0.28 | 3.69 | 0.83 | 0.0 | 4.48 | -35.35 | 10.74 | -72.42 | 4.61 | 200.0 | 738.34 | 1.65 | 586.80 | 15.1 |
| 2022 (9) | 0.27 | -6.49 | 0.83 | -4.6 | 6.93 | 8.11 | 38.94 | -56.51 | 1.54 | -89.28 | 726.35 | -13.61 | 509.83 | 4.23 |
| 2021 (8) | 0.29 | 215.52 | 0.87 | 0 | 6.41 | 42.44 | 89.53 | 0 | 14.33 | 0 | 840.79 | -18.8 | 489.13 | -12.65 |
| 2020 (7) | 0.09 | -35.87 | 0 | 0 | 4.5 | -23.34 | -144.35 | 0 | 0.00 | 0 | 1035.40 | 48.33 | 559.94 | 3.7 |
| 2019 (6) | 0.14 | 11.14 | 0 | 0 | 5.87 | -2.81 | 133.47 | 0 | 0.00 | 0 | 698.03 | -8.28 | 539.96 | -23.86 |
| 2018 (5) | 0.13 | -46.11 | 0 | 0 | 6.04 | 30.74 | 0.00 | 0 | 0.00 | 0 | 761.02 | 58.95 | 709.17 | 60.9 |
| 2017 (4) | 0.24 | -53.86 | 0.07 | 0 | 4.62 | 524.32 | 318.38 | 0 | 0.00 | 0 | 478.77 | 94.1 | 440.75 | 79.57 |
| 2016 (3) | 0.52 | 46.22 | 0 | 0 | 0.74 | -2.63 | 0.00 | 0 | 0.00 | 0 | 246.66 | -48.62 | 245.45 | -47.37 |
| 2015 (2) | 0.36 | -39.05 | 0 | 0 | 0.76 | 4.11 | 0.00 | 0 | 0.00 | 0 | 480.11 | 267.11 | 466.41 | 266.36 |
| 2014 (1) | 0.59 | 36.53 | 0 | 0 | 0.73 | 43.14 | 0.00 | 0 | 0.00 | 0 | 130.78 | -49.29 | 127.31 | -41.44 |
| 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) | 0.30 | -5.52 | 16.36 | 0.83 | 0.0 | 0.0 | -8.71 | -1879.55 | -122.64 | 10.25 | 0.0 | 122.29 | 604.55 | 17.77 | -27.31 | 379.37 | -3.91 | -44.27 |
| 24Q2 (19) | 0.32 | 29.49 | 5.63 | 0.83 | 0.0 | 0.0 | -0.44 | -102.97 | -101.51 | 10.25 | 0.0 | 48.19 | 513.31 | -61.61 | -7.44 | 394.79 | -64.79 | -7.07 |
| 24Q1 (18) | 0.24 | -13.77 | 4.62 | 0.83 | 0.0 | 0.0 | 14.80 | 168.77 | 4328.57 | 10.25 | 122.29 | 165.29 | 1336.95 | 81.08 | -4.53 | 1121.34 | 91.09 | 1.85 |
| 23Q4 (17) | 0.28 | 10.3 | 3.69 | 0.83 | 0.0 | 0.0 | -21.52 | -155.93 | -21.58 | 4.61 | 0.0 | 19.35 | 738.34 | -11.23 | 1.65 | 586.80 | -13.8 | 15.1 |
| 23Q3 (16) | 0.26 | -14.23 | 2.8 | 0.83 | 0.0 | -3.49 | 38.48 | 32.46 | -37.23 | 4.61 | -33.33 | 19.35 | 831.72 | 49.97 | -19.5 | 680.75 | 60.24 | -19.17 |
| 23Q2 (15) | 0.30 | 28.25 | 4.02 | 0.83 | 0.0 | -3.49 | 29.05 | 8400.0 | -60.65 | 6.92 | 79.02 | 95.29 | 554.58 | -60.4 | -21.04 | 424.82 | -61.41 | -14.73 |
| 23Q1 (14) | 0.23 | -14.54 | -23.58 | 0.83 | 0.0 | -17.0 | -0.35 | 98.02 | -100.68 | 3.86 | 0.0 | -28.12 | 1400.42 | 92.8 | 117.2 | 1100.99 | 115.95 | 156.95 |
| 22Q4 (13) | 0.27 | 9.35 | -6.49 | 0.83 | -3.49 | -4.6 | -17.70 | -128.87 | 69.22 | 3.86 | 0.0 | 0 | 726.35 | -29.69 | -13.61 | 509.83 | -39.46 | 4.23 |
| 22Q3 (12) | 0.25 | -13.21 | 84.39 | 0.86 | 0.0 | 0 | 61.30 | -16.96 | 127.15 | 3.86 | 9.09 | 0 | 1033.14 | 47.1 | 47.48 | 842.15 | 69.03 | 74.61 |
| 22Q2 (11) | 0.29 | -5.78 | 101.05 | 0.86 | -14.0 | 0 | 73.82 | 43.15 | 207.8 | 3.54 | -34.11 | 0 | 702.36 | 8.93 | 3.3 | 498.22 | 16.27 | 1.01 |
| 22Q1 (10) | 0.31 | 4.58 | 420.75 | 1.0 | 14.94 | 0 | 51.57 | 189.69 | -83.21 | 5.38 | 0 | 0 | 644.77 | -23.31 | -60.76 | 428.49 | -12.4 | -62.9 |
| 21Q4 (9) | 0.29 | 115.61 | 240.07 | 0.87 | 0 | 0 | -57.50 | 74.54 | 85.42 | 0.00 | 0 | 0 | 840.79 | 20.02 | -24.61 | 489.13 | 1.42 | -19.52 |
| 21Q3 (8) | 0.14 | -5.37 | 71.46 | 0 | 0 | 0 | -225.82 | -229.76 | -15.28 | 0.00 | 0 | 0 | 700.54 | 3.03 | -44.49 | 482.29 | -2.22 | -47.78 |
| 21Q2 (7) | 0.14 | 144.05 | 46.88 | 0 | 0 | 0 | -68.48 | -122.3 | -795.23 | 0.00 | 0 | 0 | 679.91 | -58.62 | -35.61 | 493.25 | -57.3 | -33.96 |
| 21Q1 (6) | 0.06 | -31.71 | -35.95 | 0 | 0 | 0 | 307.09 | 177.87 | 997.92 | 0.00 | 0 | 0 | 1643.04 | 47.32 | 40.01 | 1155.09 | 90.06 | 29.64 |
| 20Q4 (5) | 0.09 | 8.71 | -40.5 | 0 | 0 | 0 | -394.36 | -101.32 | -401.89 | 0.00 | 0 | 0 | 1115.26 | -11.63 | 59.77 | 607.75 | -34.2 | 12.55 |
| 20Q3 (4) | 0.08 | -18.94 | 0.0 | 0 | 0 | 0.0 | -195.89 | -2088.73 | 0.0 | 0.00 | 0 | 0.0 | 1261.97 | 19.51 | 0.0 | 923.58 | 23.66 | 0.0 |
| 20Q2 (3) | 0.10 | 6.43 | 0.0 | 0 | 0 | 0.0 | 9.85 | 128.8 | 0.0 | 0.00 | 0 | 0.0 | 1055.93 | -10.02 | 0.0 | 746.85 | -16.18 | 0.0 |
| 20Q1 (2) | 0.09 | -36.56 | 0.0 | 0 | 0 | 0.0 | -34.20 | -126.18 | 0.0 | 0.00 | 0 | 0.0 | 1173.54 | 68.12 | 0.0 | 891.00 | 65.01 | 0.0 |
| 19Q4 (1) | 0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 130.63 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 698.03 | 0.0 | 0.0 | 539.96 | 0.0 | 0.0 |
