- 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) | 0.19 | 1366.67 | 6.13 | 0 | 1.15 | 38.55 | 19.25 | 0 | 0.00 | 0 | 238.01 | -95.89 | 223.02 | -96.03 |
| 2022 (9) | 0.01 | -31.61 | 0 | 0 | 0.83 | 40.68 | -1094.66 | 0 | 0.00 | 0 | 5798.02 | 50.78 | 5616.61 | 48.52 |
| 2021 (8) | 0.02 | 12.87 | 0 | 0 | 0.59 | -7.81 | 1346.69 | 79.1 | 0.00 | 0 | 3845.24 | -35.92 | 3781.71 | -36.25 |
| 2020 (7) | 0.02 | -60.96 | 0 | 0 | 0.64 | 0.0 | 751.93 | -64.96 | 0.00 | 0 | 6000.73 | 181.54 | 5932.08 | 188.2 |
| 2019 (6) | 0.04 | -40.0 | 0 | 0 | 0.64 | -25.58 | 2145.88 | 0 | 0.00 | 0 | 2131.39 | 67.75 | 2058.31 | 63.74 |
| 2018 (5) | 0.07 | 45.71 | 0 | 0 | 0.86 | -4.44 | -19754.10 | 0 | 0.00 | 0 | 1270.61 | 47.94 | 1257.06 | 49.23 |
| 2017 (4) | 0.05 | 110.5 | 0 | 0 | 0.9 | -18.18 | 18908.20 | 3.87 | 0.00 | 0 | 858.86 | -15.83 | 842.34 | -12.28 |
| 2016 (3) | 0.02 | 87.4 | 0 | 0 | 1.1 | -5.17 | 18203.90 | 11014.17 | 0.00 | 0 | 1020.44 | -12.14 | 960.25 | -10.54 |
| 2015 (2) | 0.01 | -73.71 | 0 | 0 | 1.16 | -36.26 | 163.79 | 379.76 | 0.00 | 0 | 1161.43 | 114.31 | 1073.35 | 119.08 |
| 2014 (1) | 0.05 | 8.3 | 0.5 | 0 | 1.82 | -26.91 | 34.14 | 573.37 | 0.00 | 0 | 541.95 | -52.73 | 489.94 | -51.33 |
| 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) | 0.32 | 12.3 | 58.02 | 11.2 | 18.77 | 73.91 | -4.39 | -127.12 | -125.79 | 0.81 | 0.0 | 0 | 167.90 | -11.58 | -30.37 | 145.67 | -12.07 | -35.6 |
| 24Q2 (19) | 0.28 | 10.17 | 44.79 | 9.43 | 17.43 | 69.0 | 16.19 | -3.4 | -36.41 | 0.81 | -8.37 | 0 | 189.89 | -8.51 | -21.28 | 165.67 | -7.48 | -27.3 |
| 24Q1 (18) | 0.25 | 31.56 | 631.9 | 8.03 | 31.0 | 2988.46 | 16.76 | 2740.68 | -98.17 | 0.88 | 0 | 0 | 207.56 | -12.79 | -88.24 | 179.06 | -19.71 | -89.35 |
| 23Q4 (17) | 0.19 | -2.91 | 1366.67 | 6.13 | -4.81 | 0 | 0.59 | -96.53 | -99.95 | 0.00 | 0 | 0 | 238.01 | -1.29 | -95.89 | 223.02 | -1.4 | -96.03 |
| 23Q3 (16) | 0.20 | 2.89 | 1508.06 | 6.44 | 15.41 | 0 | 17.02 | -33.15 | 101.72 | 0.00 | 0 | 0 | 241.12 | -0.04 | -96.44 | 226.18 | -0.74 | -96.55 |
| 23Q2 (15) | 0.19 | 456.9 | 575.26 | 5.58 | 2046.15 | 0 | 25.46 | -97.22 | 100.76 | 0.00 | 0 | 0 | 241.22 | -86.34 | -90.03 | 227.87 | -86.44 | -90.32 |
| 23Q1 (14) | 0.03 | 163.64 | 114.81 | 0.26 | 0 | 0 | 916.00 | -17.36 | 168.62 | 0.00 | 0 | 0 | 1765.49 | -69.55 | -61.36 | 1680.55 | -70.08 | -62.11 |
| 22Q4 (13) | 0.01 | 6.45 | -31.61 | 0 | 0 | 0 | 1108.42 | 211.95 | 268.62 | 0.00 | 0 | 0 | 5798.02 | -14.38 | 50.78 | 5616.61 | -14.41 | 48.52 |
| 22Q3 (12) | 0.01 | -56.79 | -8.82 | 0 | 0 | 0 | -990.13 | 70.49 | 33.6 | 0.00 | 0 | 0 | 6771.95 | 179.9 | 13.07 | 6561.95 | 178.7 | 11.34 |
| 22Q2 (11) | 0.03 | 77.16 | 17.62 | 0 | 0 | 0 | -3355.73 | -151.4 | -1288.92 | 0.00 | 0 | 0 | 2419.40 | -47.05 | -20.01 | 2354.46 | -46.91 | -20.19 |
| 22Q1 (10) | 0.02 | -16.06 | 5.19 | 0 | 0 | 0 | -1334.80 | -103.06 | -111.65 | 0.00 | 0 | 0 | 4569.32 | 18.83 | -29.29 | 4435.12 | 17.28 | -30.55 |
| 21Q4 (9) | 0.02 | 41.91 | 12.87 | 0 | 0 | 0 | -657.35 | 55.92 | -136.06 | 0.00 | 0 | 0 | 3845.24 | -35.8 | -35.92 | 3781.71 | -35.83 | -36.25 |
| 21Q3 (8) | 0.01 | -44.26 | -51.94 | 0 | 0 | 0 | -1491.17 | -628.32 | -129.87 | 0.00 | 0 | 0 | 5989.22 | 98.01 | 74.95 | 5893.51 | 99.78 | 78.7 |
| 21Q2 (7) | 0.02 | 58.44 | -28.86 | 0 | 0 | 0 | 282.25 | -97.54 | -97.3 | 0.00 | 0 | 0 | 3024.69 | -53.19 | 8.61 | 2950.02 | -53.81 | 9.93 |
| 21Q1 (6) | 0.02 | -9.94 | -63.85 | 0 | 0 | 0 | 11458.80 | 528.66 | 188.29 | 0.00 | 0 | 0 | 6461.95 | 7.69 | 191.87 | 6386.21 | 7.66 | 192.53 |
| 20Q4 (5) | 0.02 | -39.58 | -60.96 | 0 | 0 | 0 | 1822.73 | -63.48 | -39.56 | 0.00 | 0 | 0 | 6000.73 | 75.29 | 181.54 | 5932.08 | 79.87 | 188.2 |
| 20Q3 (4) | 0.03 | -17.49 | 0.0 | 0 | 0 | 0.0 | 4991.70 | -52.18 | 0.0 | 0.00 | 0 | 0.0 | 3423.39 | 22.92 | 0.0 | 3297.99 | 22.9 | 0.0 |
| 20Q2 (3) | 0.03 | -19.48 | 0.0 | 0 | 0 | 0.0 | 10438.50 | 180.42 | 0.0 | 0.00 | 0 | 0.0 | 2784.98 | 25.79 | 0.0 | 2683.49 | 22.92 | 0.0 |
| 20Q1 (2) | 0.04 | -2.74 | 0.0 | 0 | 0 | 0.0 | -12979.20 | -530.41 | 0.0 | 0.00 | 0 | 0.0 | 2213.99 | 3.88 | 0.0 | 2183.09 | 6.06 | 0.0 |
| 19Q4 (1) | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3015.56 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 2131.39 | 0.0 | 0.0 | 2058.31 | 0.0 | 0.0 |
