- 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) | 0.37 | 22.7 | 6.56 | 1295.74 | 51.87 | -30.18 | 44.37 | -23.29 | 1.10 | 0 | 174.64 | -22.35 | 106.10 | -24.87 |
| 2022 (9) | 0.30 | -38.7 | 0.47 | -78.34 | 74.29 | 0.15 | 57.84 | -15.77 | 0.00 | 0 | 224.90 | 36.4 | 141.22 | 49.49 |
| 2021 (8) | 0.49 | 21.99 | 2.17 | 325.49 | 74.18 | 37.65 | 68.67 | -7.59 | 0.00 | 0 | 164.88 | -16.16 | 94.47 | -32.91 |
| 2020 (7) | 0.40 | -4.8 | 0.51 | -71.02 | 53.89 | -26.76 | 74.31 | 255.04 | 0.00 | 0 | 196.66 | 1.55 | 140.82 | 4.98 |
| 2019 (6) | 0.42 | -36.66 | 1.76 | -67.94 | 73.58 | 27.52 | 20.93 | -12.61 | 0.02 | -84.05 | 193.66 | 61.06 | 134.14 | 94.41 |
| 2018 (5) | 0.66 | 6.75 | 5.49 | 98.91 | 57.7 | 30.96 | 23.95 | -18.18 | 0.13 | 0 | 120.24 | -0.4 | 69.00 | 1.63 |
| 2017 (4) | 0.62 | -6.56 | 2.76 | -57.47 | 44.06 | 8.84 | 29.27 | 144.32 | 0.00 | 0 | 120.72 | 3.12 | 67.89 | -3.11 |
| 2016 (3) | 0.66 | 0 | 6.49 | 0 | 40.48 | 0 | 11.98 | 0 | 0.17 | 0 | 117.07 | 0 | 70.07 | 0 |
| 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) | 0.42 | -0.9 | 15.9 | 9.56 | 7.05 | 173.14 | 3.48 | -32.82 | -88.16 | 22.23 | 28.33 | 329.06 | 167.51 | -7.06 | -1.79 | 96.80 | -10.45 | -16.39 |
| 24Q2 (19) | 0.42 | 9.15 | 19.63 | 8.93 | -7.65 | 3089.29 | 5.18 | -41.8 | -95.74 | 17.33 | 73.52 | 0 | 180.24 | -6.32 | 7.95 | 108.10 | -10.03 | -6.41 |
| 24Q1 (18) | 0.39 | 5.71 | 15.8 | 9.67 | 47.41 | 1459.68 | 8.90 | 67.29 | -91.23 | 9.98 | -71.03 | 0 | 192.39 | 10.16 | 0.31 | 120.15 | 13.24 | -6.4 |
| 23Q4 (17) | 0.37 | 1.36 | 22.7 | 6.56 | 87.43 | 1295.74 | 5.32 | -81.9 | -83.49 | 34.46 | 565.05 | 0 | 174.64 | 2.39 | -22.35 | 106.10 | -8.35 | -24.87 |
| 23Q3 (16) | 0.36 | 2.29 | -3.03 | 3.5 | 1150.0 | 161.19 | 29.39 | -75.84 | -51.23 | 5.18 | 0 | 0 | 170.56 | 2.15 | -14.87 | 115.77 | 0.23 | -14.45 |
| 23Q2 (15) | 0.35 | 5.66 | -24.81 | 0.28 | -54.84 | -83.63 | 121.67 | 19.85 | 83.43 | 0.00 | 0 | 0 | 166.97 | -12.95 | -1.15 | 115.50 | -10.02 | 8.52 |
| 23Q1 (14) | 0.33 | 12.0 | -26.97 | 0.62 | 31.91 | -80.98 | 101.52 | 215.08 | 39.93 | 0.00 | 0 | 0 | 191.80 | -14.72 | 9.91 | 128.36 | -9.11 | 29.66 |
| 22Q4 (13) | 0.30 | -19.9 | -38.7 | 0.47 | -64.93 | -78.34 | 32.22 | -46.53 | 31.67 | 0.00 | 0 | 0 | 224.90 | 12.25 | 36.4 | 141.22 | 4.35 | 49.49 |
| 22Q3 (12) | 0.37 | -20.68 | -28.97 | 1.34 | -21.64 | -17.28 | 60.26 | -9.15 | -22.81 | 0.00 | 0 | 0 | 200.35 | 18.61 | 29.05 | 135.33 | 27.15 | 37.07 |
| 22Q2 (11) | 0.47 | 2.62 | -0.49 | 1.71 | -47.55 | 242.0 | 66.33 | -8.57 | -5.09 | 0.00 | 0 | 0 | 168.91 | -3.21 | 1.81 | 106.43 | 7.51 | -1.16 |
| 22Q1 (10) | 0.46 | -5.98 | 16.83 | 3.26 | 50.23 | 608.7 | 72.55 | 196.49 | -31.21 | 0.00 | 0 | 0 | 174.51 | 5.84 | -13.04 | 99.00 | 4.8 | -25.63 |
| 21Q4 (9) | 0.49 | -7.19 | 21.99 | 2.17 | 33.95 | 325.49 | 24.47 | -68.66 | -71.75 | 0.00 | 0 | 0 | 164.88 | 6.2 | -16.16 | 94.47 | -4.31 | -32.91 |
| 21Q3 (8) | 0.52 | 11.13 | 26.8 | 1.62 | 224.0 | 244.68 | 78.07 | 11.7 | -55.12 | 0.00 | 0 | 0 | 155.25 | -6.42 | -21.52 | 98.73 | -8.31 | -37.77 |
| 21Q2 (7) | 0.47 | 20.48 | 13.28 | 0.5 | 8.7 | 31.58 | 69.89 | -33.73 | 100.09 | 0.00 | 0 | 0 | 165.90 | -17.33 | -12.53 | 107.68 | -19.11 | -23.04 |
| 21Q1 (6) | 0.39 | -1.83 | -3.95 | 0.46 | -9.8 | -70.7 | 105.47 | 21.78 | 120.74 | 0.00 | 0 | -100.0 | 200.67 | 2.04 | 0.06 | 133.12 | -5.47 | -3.19 |
| 20Q4 (5) | 0.40 | -3.53 | -4.8 | 0.51 | 8.51 | -71.02 | 86.61 | -50.21 | 831.29 | 0.00 | 0 | -100.0 | 196.66 | -0.59 | 1.55 | 140.82 | -11.24 | 4.98 |
| 20Q3 (4) | 0.41 | -0.72 | 0.0 | 0.47 | 23.68 | 0.0 | 173.95 | 398.0 | 0.0 | 0.00 | 0 | 0.0 | 197.83 | 4.3 | 0.0 | 158.66 | 13.4 | 0.0 |
| 20Q2 (3) | 0.42 | 2.16 | 0.0 | 0.38 | -75.8 | 0.0 | 34.93 | -26.89 | 0.0 | 0.00 | -100.0 | 0.0 | 189.67 | -5.43 | 0.0 | 139.91 | 1.75 | 0.0 |
| 20Q1 (2) | 0.41 | -2.7 | 0.0 | 1.57 | -10.8 | 0.0 | 47.78 | 413.76 | 0.0 | 0.04 | -86.46 | 0.0 | 200.55 | 3.56 | 0.0 | 137.50 | 2.5 | 0.0 |
| 19Q4 (1) | 0.42 | 0.0 | 0.0 | 1.76 | 0.0 | 0.0 | 9.30 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 193.66 | 0.0 | 0.0 | 134.14 | 0.0 | 0.0 |
