- 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) | 0.35 | 15.96 | 6.56 | -23.9 | 6.53 | -10.79 | -24.10 | 0 | 0.00 | 0 | 145.74 | -51.92 | 96.13 | -56.82 |
| 2022 (9) | 0.30 | -22.92 | 8.62 | 49.13 | 7.32 | -5.43 | -23.11 | 0 | 0.00 | 0 | 303.09 | 82.4 | 222.63 | 175.12 |
| 2021 (8) | 0.39 | 27.22 | 5.78 | 321.9 | 7.74 | 16.39 | -33.59 | 0 | 0.00 | 0 | 166.17 | 22.44 | 80.92 | -5.85 |
| 2020 (7) | 0.31 | 41.95 | 1.37 | 270.27 | 6.65 | 70.08 | 33.33 | 0 | 0.00 | 0 | 135.72 | -36.41 | 85.95 | -48.09 |
| 2019 (6) | 0.22 | 14.9 | 0.37 | 27.59 | 3.91 | 85.31 | -118.72 | 0 | 0.00 | 0 | 213.42 | -17.46 | 165.57 | -18.31 |
| 2018 (5) | 0.19 | 47.01 | 0.29 | -23.68 | 2.11 | -33.86 | -964.51 | 0 | 0.00 | 0 | 258.56 | -56.85 | 202.69 | -62.77 |
| 2017 (4) | 0.13 | 144.21 | 0.38 | 0 | 3.19 | 58.71 | 0.00 | 0 | 0.00 | 0 | 599.23 | -54.91 | 544.49 | -52.97 |
| 2016 (3) | 0.05 | 24.59 | 0 | 0 | 2.01 | 48.89 | 0.00 | 0 | 0.00 | 0 | 1329.11 | -34.17 | 1157.81 | -39.88 |
| 2015 (2) | 0.04 | 3.68 | 0 | 0 | 1.35 | 19.47 | 0.00 | 0 | 0.00 | 0 | 2019.15 | -12.04 | 1925.76 | -14.3 |
| 2014 (1) | 0.04 | -16.56 | 0 | 0 | 1.13 | 76.56 | 0.00 | 0 | 0.00 | 0 | 2295.48 | 12.68 | 2247.11 | 12.38 |
| 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) | 0.40 | 2.77 | 22.64 | 8.04 | -3.02 | 16.86 | -17.70 | -58.04 | -4.73 | 25.50 | 0.0 | 0.0 | 128.53 | -16.77 | -39.08 | 71.66 | -21.41 | -49.71 |
| 24Q2 (19) | 0.39 | 19.11 | 25.82 | 8.29 | 32.64 | 16.43 | -11.20 | 45.79 | 51.77 | 25.50 | 0.0 | 0.0 | 154.43 | 5.27 | -37.59 | 91.18 | 41.65 | -48.43 |
| 24Q1 (18) | 0.32 | -7.55 | -0.12 | 6.25 | -4.73 | -21.68 | -20.66 | 5.4 | 38.98 | 25.50 | 0.0 | 0.0 | 146.70 | 0.66 | -40.62 | 64.37 | -33.04 | -62.35 |
| 23Q4 (17) | 0.35 | 8.37 | 15.96 | 6.56 | -4.65 | -23.9 | -21.84 | -29.23 | -0.88 | 25.50 | 0.0 | 0.0 | 145.74 | -30.92 | -51.92 | 96.13 | -32.53 | -56.82 |
| 23Q3 (16) | 0.32 | 5.44 | -27.14 | 6.88 | -3.37 | -31.47 | -16.90 | 27.22 | 39.47 | 25.50 | 0.0 | 0.0 | 210.97 | -14.75 | 42.18 | 142.48 | -19.42 | 82.32 |
| 23Q2 (15) | 0.31 | -5.45 | -29.08 | 7.12 | -10.78 | -1.11 | -23.22 | 31.42 | 40.77 | 25.50 | 0.0 | 0.0 | 247.46 | 0.16 | 63.67 | 176.81 | 3.41 | 272.31 |
| 23Q1 (14) | 0.32 | 7.34 | -25.38 | 7.98 | -7.42 | -1.24 | -33.86 | -56.4 | -400.18 | 25.50 | 0.0 | 0.0 | 247.07 | -18.48 | 92.03 | 170.98 | -23.2 | 180.02 |
| 22Q4 (13) | 0.30 | -31.91 | -22.92 | 8.62 | -14.14 | 49.13 | -21.65 | 22.46 | 57.09 | 25.50 | 0.0 | 0 | 303.09 | 104.27 | 82.4 | 222.63 | 184.88 | 175.12 |
| 22Q3 (12) | 0.44 | 2.63 | 39.01 | 10.04 | 39.44 | 197.04 | -27.92 | 28.78 | 72.94 | 25.50 | 0.0 | 0 | 148.38 | -1.86 | 18.38 | 78.15 | 64.56 | 28.26 |
| 22Q2 (11) | 0.43 | -0.53 | 112.46 | 7.2 | -10.89 | 1794.74 | -39.20 | -447.52 | 86.73 | 25.50 | 0.0 | 0 | 151.19 | 17.51 | -40.84 | 47.49 | -22.22 | -71.62 |
| 22Q1 (10) | 0.44 | 10.88 | 128.14 | 8.08 | 39.79 | 2083.78 | 11.28 | 122.36 | -95.35 | 25.50 | 0 | 0 | 128.66 | -22.57 | -62.48 | 61.06 | -24.54 | -77.09 |
| 21Q4 (9) | 0.39 | 22.8 | 27.22 | 5.78 | 71.01 | 321.9 | -50.45 | 51.1 | -422.98 | 0.00 | 0 | 0 | 166.17 | 32.58 | 22.44 | 80.92 | 32.81 | -5.85 |
| 21Q3 (8) | 0.32 | 56.87 | 41.65 | 3.38 | 789.47 | 813.51 | -103.17 | 65.08 | -197.23 | 0.00 | 0 | 0 | 125.34 | -50.96 | -33.14 | 60.93 | -63.58 | -46.04 |
| 21Q2 (7) | 0.20 | 6.81 | 14.37 | 0.38 | 2.7 | 2.7 | -295.45 | -221.77 | -334.99 | 0.00 | 0 | 0 | 255.58 | -25.47 | -3.73 | 167.31 | -37.21 | -9.71 |
| 21Q1 (6) | 0.19 | -38.17 | -32.58 | 0.37 | -72.99 | -72.99 | 242.63 | 1453.33 | 734.66 | 0.00 | 0 | 0 | 342.90 | 152.65 | 98.28 | 266.48 | 210.04 | 107.64 |
| 20Q4 (5) | 0.31 | 36.73 | 41.95 | 1.37 | 270.27 | 270.27 | 15.62 | 145.0 | 115.23 | 0.00 | 0 | 0 | 135.72 | -27.6 | -36.41 | 85.95 | -23.88 | -48.09 |
| 20Q3 (4) | 0.23 | 26.66 | 0.0 | 0.37 | 0.0 | 0.0 | -34.71 | -127.61 | 0.0 | 0.00 | 0 | 0.0 | 187.47 | -29.39 | 0.0 | 112.92 | -39.06 | 0.0 |
| 20Q2 (3) | 0.18 | -37.03 | 0.0 | 0.37 | -72.99 | 0.0 | 125.73 | 428.88 | 0.0 | 0.00 | 0 | 0.0 | 265.49 | 53.52 | 0.0 | 185.31 | 44.39 | 0.0 |
| 20Q1 (2) | 0.28 | 30.17 | 0.0 | 1.37 | 270.27 | 0.0 | -38.23 | 62.72 | 0.0 | 0.00 | 0 | 0.0 | 172.94 | -18.97 | 0.0 | 128.34 | -22.49 | 0.0 |
| 19Q4 (1) | 0.22 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | -102.54 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 213.42 | 0.0 | 0.0 | 165.57 | 0.0 | 0.0 |
