- 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) | 0.21 | -8.61 | 0.38 | 0 | 35.58 | -12.1 | -59.59 | 0 | 0.00 | 0 | 447.18 | 8.96 | 314.15 | 7.63 |
| 2022 (9) | 0.23 | -2.98 | 0 | 0 | 40.48 | -9.7 | 108.71 | -61.03 | 0.00 | 0 | 410.40 | 2.14 | 291.89 | -0.73 |
| 2021 (8) | 0.24 | 32.87 | 0 | 0 | 44.83 | 60.34 | 278.98 | 1547.84 | 0.00 | 0 | 401.82 | -31.43 | 294.05 | -33.46 |
| 2020 (7) | 0.18 | 0.22 | 0 | 0 | 27.96 | -6.3 | 16.93 | 4.7 | 0.00 | 0 | 586.02 | -2.63 | 441.92 | -5.06 |
| 2019 (6) | 0.18 | 14.91 | 0 | 0 | 29.84 | -7.01 | 16.17 | 0 | 0.00 | 0 | 601.82 | 15.92 | 465.47 | 16.32 |
| 2018 (5) | 0.16 | -5.18 | 0 | 0 | 32.09 | -14.99 | 0.00 | 0 | 0.00 | 0 | 519.16 | 6.02 | 400.15 | 1.26 |
| 2017 (4) | 0.16 | -43.76 | 0 | 0 | 37.75 | 25.96 | 285.59 | 481.18 | 0.00 | 0 | 489.67 | 102.84 | 395.18 | 105.22 |
| 2016 (3) | 0.29 | -25.73 | 3.24 | -31.5 | 29.97 | 8.47 | 49.14 | 0 | 0.00 | 0 | 241.41 | 48.67 | 192.56 | 79.66 |
| 2015 (2) | 0.39 | -47.61 | 4.73 | -61.01 | 27.63 | 8.57 | -8.21 | 0 | 0.00 | 0 | 162.38 | 118.78 | 107.18 | 139.67 |
| 2014 (1) | 0.75 | -19.88 | 12.13 | -39.01 | 25.45 | -16.45 | -6.08 | 0 | 0.00 | 0 | 74.22 | 24.55 | 44.72 | 7.99 |
| 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 | 19.69 | 11.33 | 1.1 | 746.15 | 120.0 | -210.81 | -1536.72 | -614.13 | 0.00 | 0 | 0 | 374.75 | -21.26 | -17.42 | 215.83 | -31.02 | -31.33 |
| 24Q2 (19) | 0.20 | -2.07 | -3.4 | 0.13 | -48.0 | 0 | -12.88 | 63.7 | 82.32 | 0.00 | 0 | 0 | 475.91 | 1.73 | 0.68 | 312.89 | -4.42 | 2.1 |
| 24Q1 (18) | 0.20 | -3.93 | -9.18 | 0.25 | -34.21 | 0 | -35.48 | 72.56 | -758.26 | 0.00 | 0 | 0 | 467.82 | 4.62 | 9.04 | 327.37 | 4.21 | 16.79 |
| 23Q4 (17) | 0.21 | -1.12 | -8.61 | 0.38 | -24.0 | 0 | -129.29 | -337.97 | -141.35 | 0.00 | 0 | 0 | 447.18 | -1.45 | 8.96 | 314.15 | -0.05 | 7.63 |
| 23Q3 (16) | 0.21 | 3.84 | 5.12 | 0.5 | 0 | 0 | -29.52 | 59.48 | -390.84 | 0.00 | 0 | 0 | 453.78 | -4.0 | -8.86 | 314.32 | 2.56 | -1.25 |
| 23Q2 (15) | 0.21 | -7.93 | -22.79 | 0 | 0 | 0 | -72.85 | -1451.58 | -143.24 | 0.00 | 0 | 0 | 472.69 | 10.17 | 32.81 | 306.46 | 9.33 | 28.51 |
| 23Q1 (14) | 0.22 | -3.33 | 2.95 | 0 | 0 | 0 | 5.39 | 110.06 | -98.21 | 0.00 | 0 | 0 | 429.05 | 4.54 | -6.2 | 280.30 | -3.97 | -14.64 |
| 22Q4 (13) | 0.23 | 13.74 | -2.98 | 0 | 0 | 0 | -53.57 | -627.78 | -118.8 | 0.00 | 0 | 0 | 410.40 | -17.57 | 2.14 | 291.89 | -8.3 | -0.73 |
| 22Q3 (12) | 0.20 | -23.73 | -31.15 | 0 | 0 | 0 | 10.15 | -93.98 | -96.86 | 0.00 | 0 | 0 | 497.89 | 39.89 | 57.61 | 318.30 | 33.48 | 33.5 |
| 22Q2 (11) | 0.27 | 22.78 | -9.36 | 0 | 0 | 0 | 168.47 | -43.93 | -47.42 | 0.00 | 0 | 0 | 355.92 | -22.19 | 14.04 | 238.47 | -27.38 | 3.85 |
| 22Q1 (10) | 0.22 | -8.9 | 17.56 | 0 | 0 | 0 | 300.47 | 5.47 | 58.36 | 0.00 | 0 | 0 | 457.42 | 13.84 | -18.11 | 328.37 | 11.67 | -21.57 |
| 21Q4 (9) | 0.24 | -19.29 | 32.87 | 0 | 0 | 0 | 284.89 | -11.77 | 2403.43 | 0.00 | 0 | 0 | 401.82 | 27.2 | -31.43 | 294.05 | 23.33 | -33.46 |
| 21Q3 (8) | 0.29 | 0.41 | 65.92 | 0 | 0 | 0 | 322.91 | 0.78 | 1170.8 | 0.00 | 0 | 0 | 315.90 | 1.22 | -47.48 | 238.43 | 3.83 | -42.85 |
| 21Q2 (7) | 0.29 | 59.24 | 44.23 | 0 | 0 | 0 | 320.42 | 68.87 | 1588.25 | 0.00 | 0 | 0 | 312.09 | -44.13 | -36.95 | 229.63 | -45.15 | -37.18 |
| 21Q1 (6) | 0.18 | 2.96 | 12.78 | 0 | 0 | 0 | 189.74 | 1567.31 | 265.45 | 0.00 | 0 | 0 | 558.59 | -4.68 | -18.7 | 418.67 | -5.26 | -20.7 |
| 20Q4 (5) | 0.18 | 0.79 | 0.22 | 0 | 0 | 0 | 11.38 | -55.21 | 135.23 | 0.00 | 0 | 0 | 586.02 | -2.57 | -2.63 | 441.92 | 5.93 | -5.06 |
| 20Q3 (4) | 0.18 | -12.71 | 0.0 | 0 | 0 | 0.0 | 25.41 | 218.02 | 0.0 | 0.00 | 0 | 0.0 | 601.50 | 21.52 | 0.0 | 417.17 | 14.13 | 0.0 |
| 20Q2 (3) | 0.20 | 24.51 | 0.0 | 0 | 0 | 0.0 | -21.53 | -141.47 | 0.0 | 0.00 | 0 | 0.0 | 494.97 | -27.96 | 0.0 | 365.53 | -30.76 | 0.0 |
| 20Q1 (2) | 0.16 | -8.5 | 0.0 | 0 | 0 | 0.0 | 51.92 | 260.74 | 0.0 | 0.00 | 0 | 0.0 | 687.07 | 14.17 | 0.0 | 527.95 | 13.42 | 0.0 |
| 19Q4 (1) | 0.18 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -32.30 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 601.82 | 0.0 | 0.0 | 465.47 | 0.0 | 0.0 |
