- 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) | 0.89 | 0.7 | 100.53 | -6.41 | 1.17 | 21.88 | 1.13 | 0 | 0.00 | 0 | 127.77 | 17.32 | 16.28 | -9.45 |
| 2022 (9) | 0.88 | 7.55 | 107.42 | 18.41 | 0.96 | 5.49 | -2.21 | 0 | 0.00 | 0 | 108.91 | 3.4 | 17.98 | 14.6 |
| 2021 (8) | 0.82 | -8.01 | 90.72 | 39.81 | 0.91 | -33.09 | 13.51 | 0 | 0.00 | 0 | 105.33 | -14.88 | 15.69 | 171.45 |
| 2020 (7) | 0.89 | 3.24 | 64.89 | 18.5 | 1.36 | 52.81 | -0.07 | 0 | 0.31 | 0.0 | 123.75 | -44.71 | 5.78 | -58.71 |
| 2019 (6) | 0.86 | 11.01 | 54.76 | 34.45 | 0.89 | 30.88 | -0.89 | 0 | 0.31 | 0.0 | 223.81 | 10.85 | 14.00 | 85.19 |
| 2018 (5) | 0.78 | 8.85 | 40.73 | 6.43 | 0.68 | 19.3 | -0.22 | 0 | 0.31 | 0.0 | 201.90 | -4.34 | 7.56 | -68.07 |
| 2017 (4) | 0.71 | 17.6 | 38.27 | -24.56 | 0.57 | -50.43 | -0.06 | 0 | 0.31 | 0.0 | 211.05 | 21.65 | 23.68 | 74.63 |
| 2016 (3) | 0.61 | 43.74 | 50.73 | 97.47 | 1.15 | -93.41 | 0.79 | -95.69 | 0.31 | 0.0 | 173.49 | 10.83 | 13.56 | -50.47 |
| 2015 (2) | 0.42 | -17.46 | 25.69 | 19.49 | 17.46 | -44.15 | 18.33 | 131.73 | 0.31 | 543.73 | 156.54 | 8.09 | 27.38 | 10.94 |
| 2014 (1) | 0.51 | -26.18 | 21.5 | -21.13 | 31.26 | 519.01 | 7.91 | 32.5 | 0.05 | 0 | 144.82 | 43.81 | 24.68 | -21.68 |
| 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) | 0.88 | -0.21 | 0.02 | 100.6 | -0.58 | 4.79 | 0.38 | -72.06 | -53.09 | 286.00 | 0.0 | 0 | 127.43 | 0.06 | 14.72 | 13.41 | -10.48 | 12.22 |
| 24Q2 (19) | 0.89 | 0.06 | -0.25 | 101.19 | 1.81 | -5.1 | 1.36 | -13.38 | -21.84 | 286.00 | 80.0 | 0 | 127.35 | -0.55 | 18.16 | 14.98 | 1.15 | -13.71 |
| 24Q1 (18) | 0.89 | -0.21 | 0.31 | 99.39 | -1.13 | -7.36 | 1.57 | -1.26 | 273.81 | 158.89 | 22.22 | 60118.89 | 128.05 | 0.22 | 17.84 | 14.81 | -9.03 | -18.58 |
| 23Q4 (17) | 0.89 | 0.4 | 0.7 | 100.53 | 4.72 | -6.41 | 1.59 | 96.3 | 171.95 | 130.00 | 0 | 49170.0 | 127.77 | 15.03 | 17.32 | 16.28 | 36.23 | -9.45 |
| 23Q3 (16) | 0.88 | -0.48 | 1.47 | 96.0 | -9.97 | -4.71 | 0.81 | -53.45 | 114.7 | 0.00 | 0 | -100.0 | 111.08 | 3.06 | -2.88 | 11.95 | -31.16 | -15.79 |
| 23Q2 (15) | 0.89 | 0.61 | 2.84 | 106.63 | -0.62 | 12.7 | 1.74 | 314.29 | 102.33 | 0.00 | -100.0 | -100.0 | 107.78 | -0.81 | -8.42 | 17.36 | -4.56 | -10.42 |
| 23Q1 (14) | 0.88 | 0.18 | 5.81 | 107.29 | -0.12 | 6.86 | 0.42 | 119.0 | 127.45 | 0.26 | 0.0 | 0.0 | 108.66 | -0.23 | -1.6 | 18.19 | 1.17 | -1.41 |
| 22Q4 (13) | 0.88 | 1.16 | 7.55 | 107.42 | 6.62 | 18.41 | -2.21 | 59.89 | 49.43 | 0.26 | 0.0 | 0.0 | 108.91 | -4.77 | 3.4 | 17.98 | 26.71 | 14.6 |
| 22Q3 (12) | 0.87 | 0.86 | 6.75 | 100.75 | 6.49 | 10.48 | -5.51 | -740.7 | -108.78 | 0.26 | 0.0 | 0.0 | 114.37 | -2.82 | 4.55 | 14.19 | -26.78 | -27.31 |
| 22Q2 (11) | 0.86 | 3.52 | -4.38 | 94.61 | -5.77 | 26.91 | 0.86 | 156.21 | 530.0 | 0.26 | 0.0 | 0 | 117.69 | 6.57 | -0.88 | 19.38 | 5.04 | 208.11 |
| 22Q1 (10) | 0.83 | 1.83 | -6.81 | 100.4 | 10.67 | 44.0 | -1.53 | 64.99 | -1600.0 | 0.26 | 0.0 | 0 | 110.43 | 4.84 | -8.55 | 18.45 | 17.59 | 275.76 |
| 21Q4 (9) | 0.82 | 0.4 | -8.01 | 90.72 | -0.52 | 39.81 | -4.37 | -106.96 | -1020.51 | 0.26 | 0.0 | 0 | 105.33 | -3.71 | -14.88 | 15.69 | -19.62 | 171.45 |
| 21Q3 (8) | 0.82 | -9.66 | -8.0 | 91.19 | 22.32 | 47.25 | 62.77 | 31485.0 | 11112.28 | 0.26 | 0 | 0 | 109.39 | -7.87 | 3.28 | 19.52 | 210.33 | 263.5 |
| 21Q2 (7) | 0.90 | 0.89 | 2.52 | 74.55 | 6.93 | 25.67 | -0.20 | -122.22 | -140.82 | 0.00 | 0 | 0 | 118.74 | -1.66 | -42.79 | 6.29 | 28.11 | 45.94 |
| 21Q1 (6) | 0.90 | 0.52 | 2.79 | 69.72 | 7.44 | 21.27 | -0.09 | 76.92 | -156.25 | 0.00 | 0 | 0 | 120.75 | -2.42 | -45.99 | 4.91 | -15.05 | -72.23 |
| 20Q4 (5) | 0.89 | 0.42 | 3.24 | 64.89 | 4.78 | 18.5 | -0.39 | 31.58 | 87.85 | 0.00 | 0 | 0 | 123.75 | 16.83 | -45.53 | 5.78 | 7.64 | -59.32 |
| 20Q3 (4) | 0.89 | 0.67 | 0.0 | 61.93 | 4.4 | 0.0 | -0.57 | -216.33 | 0.0 | 0.00 | 0 | 0.0 | 105.92 | -48.97 | 0.0 | 5.37 | 24.59 | 0.0 |
| 20Q2 (3) | 0.88 | 1.16 | 0.0 | 59.32 | 3.18 | 0.0 | 0.49 | 206.25 | 0.0 | 0.00 | 0 | 0.0 | 207.56 | -7.16 | 0.0 | 4.31 | -75.62 | 0.0 |
| 20Q1 (2) | 0.87 | 0.96 | 0.0 | 57.49 | 4.99 | 0.0 | 0.16 | 104.98 | 0.0 | 0.00 | 0 | 0.0 | 223.56 | -1.61 | 0.0 | 17.68 | 24.42 | 0.0 |
| 19Q4 (1) | 0.86 | 0.0 | 0.0 | 54.76 | 0.0 | 0.0 | -3.21 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 227.21 | 0.0 | 0.0 | 14.21 | 0.0 | 0.0 |
