- 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) | 0.16 | -63.08 | 0.5 | -24.24 | 6.88 | -16.0 | 11.09 | 0 | 0.00 | 0 | 556.56 | 172.84 | 365.67 | 667.73 |
| 2022 (9) | 0.44 | -8.63 | 0.66 | -69.16 | 8.19 | 0.74 | -17.35 | 0 | 0.00 | 0 | 203.99 | 8.46 | 47.63 | -12.27 |
| 2021 (8) | 0.48 | 47.01 | 2.14 | 205.71 | 8.13 | -20.22 | -11.74 | 0 | 0.00 | 0 | 188.08 | -38.02 | 54.29 | -20.37 |
| 2020 (7) | 0.33 | -3.65 | 0.7 | 233.33 | 10.19 | 19.6 | -49.91 | 0 | 0.00 | 0 | 303.47 | 15.51 | 68.18 | -40.61 |
| 2019 (6) | 0.34 | 2.36 | 0.21 | 0.0 | 8.52 | -4.48 | -6.88 | 0 | 0.00 | 0 | 262.73 | 3.37 | 114.81 | -25.79 |
| 2018 (5) | 0.33 | 55.4 | 0.21 | 0 | 8.92 | -8.14 | -46.53 | 0 | 0.00 | 0 | 254.17 | -7.8 | 154.70 | 24.06 |
| 2017 (4) | 0.21 | -2.32 | 0 | 0 | 9.71 | -17.36 | -64.31 | 0 | 0.00 | 0 | 275.67 | -0.8 | 124.70 | -41.62 |
| 2016 (3) | 0.22 | -3.04 | 0 | 0 | 11.75 | -24.82 | -2417.00 | 0 | 0.00 | 0 | 277.90 | -23.22 | 213.59 | -23.67 |
| 2015 (2) | 0.23 | -30.18 | 0 | 0 | 15.63 | -16.51 | 417.95 | 407.71 | 0.00 | 0 | 361.96 | 42.9 | 279.83 | 107.08 |
| 2014 (1) | 0.33 | 5.48 | 0.35 | -71.54 | 18.72 | 27.78 | 82.32 | 0 | 0.00 | 0 | 253.30 | -4.93 | 135.13 | -14.54 |
| 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) | 0.18 | 18.29 | -20.52 | 0 | 0 | -100.0 | -79.36 | -125.74 | -333.19 | 0.00 | 0 | -100.0 | 446.24 | -18.79 | 9.08 | 302.12 | -13.9 | 19.51 |
| 24Q2 (19) | 0.15 | 25.9 | -9.22 | 0 | 0 | -100.0 | 308.28 | 656.16 | 1199.04 | 0.00 | 0 | -100.0 | 549.48 | -32.61 | 0.67 | 350.91 | -28.66 | -3.51 |
| 24Q1 (18) | 0.12 | -25.34 | -64.41 | 0 | -100.0 | -100.0 | -55.43 | -155.79 | -99.53 | 0.00 | 0 | -100.0 | 815.39 | 46.51 | 201.37 | 491.88 | 34.51 | 309.15 |
| 23Q4 (17) | 0.16 | -28.52 | -63.08 | 0.5 | 0.0 | -24.24 | 99.36 | 642.36 | 279.82 | 0.00 | -100.0 | -100.0 | 556.56 | 36.04 | 172.84 | 365.67 | 44.65 | 667.73 |
| 23Q3 (16) | 0.23 | 35.11 | -48.82 | 0.5 | 0.0 | -48.98 | -18.32 | 34.69 | -571.06 | 1.64 | 0.0 | 0.0 | 409.10 | -25.05 | 73.22 | 252.80 | -30.48 | 236.98 |
| 23Q2 (15) | 0.17 | -50.64 | -62.63 | 0.5 | -20.63 | -62.12 | -28.05 | -0.97 | 35.56 | 1.64 | 0.0 | 0.0 | 545.83 | 101.74 | 107.06 | 363.66 | 202.5 | 448.67 |
| 23Q1 (14) | 0.34 | -22.55 | 1.57 | 0.63 | -4.55 | -32.98 | -27.78 | -206.19 | -75.82 | 1.64 | 0.0 | 0.0 | 270.56 | 32.63 | -12.56 | 120.22 | 152.4 | 48.7 |
| 22Q4 (13) | 0.44 | -0.92 | -8.63 | 0.66 | -32.65 | -69.16 | 26.16 | 1058.24 | 163.34 | 1.64 | 0.0 | 0.0 | 203.99 | -13.63 | 8.46 | 47.63 | -36.51 | -12.27 |
| 22Q3 (12) | 0.45 | -1.35 | 29.37 | 0.98 | -25.76 | 16.67 | -2.73 | 93.73 | -132.12 | 1.64 | 0.0 | 0.0 | 236.18 | -10.41 | -12.67 | 75.02 | 13.19 | 32.4 |
| 22Q2 (11) | 0.45 | 34.16 | 44.94 | 1.32 | 40.43 | 67.09 | -43.53 | -175.51 | -621.89 | 1.64 | 0.0 | 0 | 263.61 | -14.8 | -12.4 | 66.28 | -18.02 | -11.22 |
| 22Q1 (10) | 0.34 | -30.33 | 8.63 | 0.94 | -56.07 | 4.44 | -15.80 | 61.74 | -444.83 | 1.64 | 0.0 | 0 | 309.41 | 64.51 | 0.46 | 80.85 | 48.92 | 17.48 |
| 21Q4 (9) | 0.48 | 40.28 | 47.01 | 2.14 | 154.76 | 205.71 | -41.30 | -585.88 | -105.47 | 1.64 | 0.0 | 0 | 188.08 | -30.45 | -38.02 | 54.29 | -4.18 | -20.37 |
| 21Q3 (8) | 0.35 | 10.53 | -20.64 | 0.84 | 6.33 | -6.67 | 8.50 | 240.96 | 114.9 | 1.64 | 0 | 0 | 270.44 | -10.13 | 30.16 | 56.66 | -24.11 | 32.85 |
| 21Q2 (7) | 0.31 | 0.55 | -23.11 | 0.79 | -12.22 | 295.0 | -6.03 | -107.93 | 94.54 | 0.00 | 0 | 0 | 300.92 | -2.3 | 32.96 | 74.66 | 8.49 | 20.09 |
| 21Q1 (6) | 0.31 | -5.71 | -8.97 | 0.9 | 28.57 | 0 | -2.90 | 85.57 | 91.62 | 0.00 | 0 | 0 | 308.00 | 1.49 | 12.68 | 68.82 | 0.94 | -32.01 |
| 20Q4 (5) | 0.33 | -24.27 | -3.65 | 0.7 | -22.22 | 233.33 | -20.10 | 64.77 | 26.75 | 0.00 | 0 | 0 | 303.47 | 46.06 | 15.51 | 68.18 | 59.86 | -39.16 |
| 20Q3 (4) | 0.44 | 7.09 | 0.0 | 0.9 | 350.0 | 0.0 | -57.06 | 48.29 | 0.0 | 0.00 | 0 | 0.0 | 207.77 | -8.2 | 0.0 | 42.65 | -31.4 | 0.0 |
| 20Q2 (3) | 0.41 | 19.04 | 0.0 | 0.2 | 0 | 0.0 | -110.34 | -218.9 | 0.0 | 0.00 | 0 | 0.0 | 226.33 | -17.2 | 0.0 | 62.17 | -38.58 | 0.0 |
| 20Q1 (2) | 0.34 | -0.2 | 0.0 | 0 | -100.0 | 0.0 | -34.60 | -26.09 | 0.0 | 0.00 | 0 | 0.0 | 273.35 | 4.04 | 0.0 | 101.22 | -9.68 | 0.0 |
| 19Q4 (1) | 0.34 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | -27.44 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 262.73 | 0.0 | 0.0 | 112.07 | 0.0 | 0.0 |
