- 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) | 0.25 | -11.37 | 0.84 | -70.42 | 23.49 | -3.85 | 23.79 | -57.7 | 0.03 | -55.44 | 297.44 | 19.13 | 198.88 | 18.09 |
| 2022 (9) | 0.29 | 7.6 | 2.84 | 576.19 | 24.43 | -10.74 | 56.24 | -72.04 | 0.07 | 0 | 249.68 | -4.54 | 168.41 | 3.41 |
| 2021 (8) | 0.27 | -16.26 | 0.42 | 0 | 27.37 | 32.54 | 201.15 | -29.66 | 0.00 | 0 | 261.56 | 5.9 | 162.86 | -12.59 |
| 2020 (7) | 0.32 | 27.23 | 0 | 0 | 20.65 | 30.2 | 285.96 | 555.27 | 0.00 | 0 | 246.99 | -18.86 | 186.32 | -15.71 |
| 2019 (6) | 0.25 | -29.98 | 0.72 | -64.88 | 15.86 | 1.21 | 43.64 | 38.28 | 0.00 | 0 | 304.41 | 68.61 | 221.04 | 112.85 |
| 2018 (5) | 0.36 | -6.58 | 2.05 | 105.0 | 15.67 | 31.24 | 31.56 | 4.3 | 0.00 | 0 | 180.54 | 7.3 | 103.85 | -7.7 |
| 2017 (4) | 0.38 | 28.51 | 1.0 | 36.99 | 11.94 | 19.88 | 30.26 | -29.74 | 0.00 | 0 | 168.25 | -27.03 | 112.51 | -35.48 |
| 2016 (3) | 0.30 | 0 | 0.73 | 0 | 9.96 | 0 | 43.07 | 0 | 0.00 | 0 | 230.58 | 0 | 174.38 | 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) | 0.24 | -19.03 | -9.32 | 0.75 | -5.06 | -17.58 | 89.35 | 137.14 | 488.99 | 0.00 | 0 | -100.0 | 304.78 | 19.8 | 9.99 | 218.85 | 17.92 | 20.82 |
| 24Q2 (19) | 0.29 | 13.67 | -2.94 | 0.79 | -4.82 | -14.13 | -240.55 | -677.69 | -467.2 | 0.00 | -100.0 | -100.0 | 254.41 | -13.13 | 8.36 | 185.59 | -10.95 | 19.24 |
| 24Q1 (18) | 0.26 | 2.17 | -10.1 | 0.83 | -1.19 | -71.48 | 41.64 | 66.76 | 110.41 | 0.03 | -73.28 | -88.2 | 292.86 | -1.54 | 17.81 | 208.42 | 4.8 | 18.91 |
| 23Q4 (17) | 0.25 | -3.58 | -11.37 | 0.84 | -7.69 | -70.42 | 24.97 | 64.6 | 79.9 | 0.13 | -32.26 | -75.88 | 297.44 | 7.34 | 19.13 | 198.88 | 9.8 | 18.09 |
| 23Q3 (16) | 0.26 | -13.32 | -12.69 | 0.91 | -1.09 | -72.42 | 15.17 | -76.84 | -65.99 | 0.19 | 7.94 | -33.33 | 277.09 | 18.02 | 16.67 | 181.13 | 16.38 | 16.86 |
| 23Q2 (15) | 0.30 | 5.28 | -13.57 | 0.92 | -68.38 | -52.58 | 65.51 | 231.03 | -78.1 | 0.18 | -39.63 | -25.29 | 234.79 | -5.55 | 13.29 | 155.64 | -11.2 | 14.38 |
| 23Q1 (14) | 0.29 | 0.73 | 12.68 | 2.91 | 2.46 | 155.26 | 19.79 | 42.58 | -95.32 | 0.29 | -45.35 | 0 | 248.59 | -0.44 | -9.73 | 175.28 | 4.08 | -3.45 |
| 22Q4 (13) | 0.29 | -5.02 | 7.6 | 2.84 | -13.94 | 576.19 | 13.88 | -68.88 | -82.57 | 0.53 | 87.21 | 0 | 249.68 | 5.13 | -4.54 | 168.41 | 8.65 | 3.41 |
| 22Q3 (12) | 0.30 | -14.2 | -22.72 | 3.3 | 70.1 | -5.44 | 44.60 | -85.09 | -76.58 | 0.29 | 20.95 | 0 | 237.49 | 14.59 | 30.27 | 155.00 | 13.91 | 25.54 |
| 22Q2 (11) | 0.35 | 37.25 | -13.28 | 1.94 | 70.18 | -7.18 | 299.07 | -29.28 | 56.38 | 0.24 | 0 | 0 | 207.25 | -24.74 | 12.66 | 136.07 | -25.05 | 3.66 |
| 22Q1 (10) | 0.26 | -3.8 | -20.3 | 1.14 | 171.43 | 2.7 | 422.90 | 431.01 | -36.39 | 0.00 | 0 | 0 | 275.37 | 5.28 | 12.62 | 181.54 | 11.47 | -2.49 |
| 21Q4 (9) | 0.27 | -31.78 | -16.26 | 0.42 | -87.97 | 0 | 79.64 | -58.19 | 0 | 0.00 | 0 | 0 | 261.56 | 43.48 | 5.9 | 162.86 | 31.9 | -12.59 |
| 21Q3 (8) | 0.39 | -3.71 | 35.53 | 3.49 | 66.99 | 0 | 190.46 | -0.41 | 0 | 0.00 | 0 | 0 | 182.30 | -0.9 | -33.49 | 123.47 | -5.93 | -39.51 |
| 21Q2 (7) | 0.40 | 26.13 | 35.06 | 2.09 | 88.29 | 0 | 191.25 | -71.23 | 0 | 0.00 | 0 | 0 | 183.96 | -24.76 | -31.59 | 131.26 | -29.5 | -35.61 |
| 21Q1 (6) | 0.32 | 1.07 | 33.13 | 1.11 | 0 | 56.34 | 664.83 | 0 | 1189.43 | 0.00 | 0 | 0 | 244.51 | -1.0 | -25.52 | 186.18 | -0.08 | -23.79 |
| 20Q4 (5) | 0.32 | 10.4 | 27.23 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 246.99 | -9.89 | -18.86 | 186.32 | -8.72 | -15.71 |
| 20Q3 (4) | 0.29 | -4.04 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 274.10 | 1.93 | 0.0 | 204.12 | 0.13 | 0.0 |
| 20Q2 (3) | 0.30 | 24.33 | 0.0 | 0 | -100.0 | 0.0 | 0.00 | -100.0 | 0.0 | 0.00 | 0 | 0.0 | 268.91 | -18.08 | 0.0 | 203.86 | -16.56 | 0.0 |
| 20Q1 (2) | 0.24 | -3.41 | 0.0 | 0.71 | -1.39 | 0.0 | 51.56 | 41.73 | 0.0 | 0.00 | 0 | 0.0 | 328.27 | 7.84 | 0.0 | 244.31 | 10.53 | 0.0 |
| 19Q4 (1) | 0.25 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 36.38 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 304.41 | 0.0 | 0.0 | 221.04 | 0.0 | 0.0 |
