- 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) | 0.06 | -14.64 | 0 | 0 | 1.35 | -20.12 | 684.52 | 0 | 0.00 | 0 | 1200.70 | -12.85 | 1159.27 | -11.05 |
| 2022 (9) | 0.07 | -54.21 | 0 | 0 | 1.69 | -7.65 | -181.21 | 0 | 0.00 | 0 | 1377.80 | 164.38 | 1303.32 | 159.33 |
| 2021 (8) | 0.16 | 10.28 | 0 | 0 | 1.83 | -16.44 | 15.23 | 0 | 0.00 | 0 | 521.15 | 38.23 | 502.57 | 45.79 |
| 2020 (7) | 0.14 | 13.96 | 0 | 0 | 2.19 | -9.88 | -71.60 | 0 | 0.00 | 0 | 377.02 | -5.83 | 344.73 | -6.73 |
| 2019 (6) | 0.12 | 33.69 | 0.02 | 0 | 2.43 | 2.97 | 30.72 | -99.0 | 0.00 | 0 | 400.37 | -37.11 | 369.59 | -38.17 |
| 2018 (5) | 0.09 | -0.43 | 0 | 0 | 2.36 | 2.61 | 3064.14 | 56.2 | 0.00 | 0 | 636.57 | -23.59 | 597.77 | -25.16 |
| 2017 (4) | 0.09 | 14.43 | 0 | 0 | 2.3 | -5.35 | 1961.67 | -2.34 | 0.00 | 0 | 833.14 | -23.59 | 798.78 | -24.33 |
| 2016 (3) | 0.08 | -3.65 | 0 | 0 | 2.43 | -18.18 | 2008.67 | -76.21 | 0.00 | 0 | 1090.32 | 7.44 | 1055.58 | 8.37 |
| 2015 (2) | 0.08 | -26.05 | 0 | 0 | 2.97 | 12.5 | 8444.00 | 8781.88 | 0.00 | 0 | 1014.81 | 54.39 | 974.06 | 59.13 |
| 2014 (1) | 0.11 | -9.18 | 0 | 0 | 2.64 | -4.69 | 95.07 | 0 | 0.00 | 0 | 657.29 | 13.61 | 612.11 | 14.82 |
| 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) | 0.05 | -41.24 | -10.31 | 0 | 0 | 0 | -262.91 | -105.04 | -238.0 | 0.00 | 0 | 0 | 1287.00 | 71.41 | -19.09 | 1253.40 | 72.68 | -18.05 |
| 24Q2 (19) | 0.09 | 70.18 | 58.73 | 0 | 0 | 0 | 5215.44 | 2920.12 | 1474.66 | 0.00 | 0 | 0 | 750.81 | -47.77 | -56.69 | 725.87 | -47.55 | -56.51 |
| 24Q1 (18) | 0.05 | -16.18 | -11.7 | 0 | 0 | 0 | 172.69 | -93.41 | 185.23 | 0.00 | 0 | 0 | 1437.62 | 19.73 | -15.45 | 1383.80 | 19.37 | -15.02 |
| 23Q4 (17) | 0.06 | 6.99 | -14.64 | 0 | 0 | 0 | 2618.82 | 1274.56 | 1862.8 | 0.00 | 0 | 0 | 1200.70 | -24.52 | -12.85 | 1159.27 | -24.2 | -11.05 |
| 23Q3 (16) | 0.06 | 4.0 | -27.13 | 0 | 0 | 0 | 190.52 | -42.48 | 178.38 | 0.00 | 0 | 0 | 1590.69 | -8.24 | 46.31 | 1529.48 | -8.35 | 45.69 |
| 23Q2 (15) | 0.06 | -5.34 | -56.07 | 0 | 0 | 0 | 331.21 | 263.47 | 227.86 | 0.00 | 0 | 0 | 1733.54 | 1.95 | 158.12 | 1668.86 | 2.49 | 155.49 |
| 23Q1 (14) | 0.06 | -18.97 | -32.44 | 0 | 0 | 0 | -202.61 | -36.38 | -119.3 | 0.00 | 0 | 0 | 1700.30 | 23.41 | 46.6 | 1628.29 | 24.93 | 44.76 |
| 22Q4 (13) | 0.07 | -8.66 | -54.21 | 0 | 0 | 0 | -148.56 | 38.88 | -779.05 | 0.00 | 0 | 0 | 1377.80 | 26.73 | 164.38 | 1303.32 | 24.14 | 159.33 |
| 22Q3 (12) | 0.08 | -37.3 | -33.76 | 0 | 0 | 0 | -243.06 | 6.17 | -84.96 | 0.00 | 0 | 0 | 1087.17 | 61.88 | 166.98 | 1049.85 | 60.73 | 184.54 |
| 22Q2 (11) | 0.13 | 45.58 | 11.79 | 0 | 0 | 0 | -259.04 | -180.38 | -245.52 | 0.00 | 0 | 0 | 671.61 | -42.09 | 55.67 | 653.19 | -41.93 | 64.61 |
| 22Q1 (10) | 0.09 | -45.08 | -24.03 | 0 | 0 | 0 | -92.39 | -446.69 | -380.22 | 0.00 | 0 | 0 | 1159.81 | 122.55 | 120.04 | 1124.83 | 123.82 | 133.02 |
| 21Q4 (9) | 0.16 | 32.15 | 10.28 | 0 | 0 | 0 | -16.90 | 87.14 | -104.93 | 0.00 | 0 | 0 | 521.15 | 27.98 | 38.23 | 502.57 | 36.21 | 45.79 |
| 21Q3 (8) | 0.12 | 5.8 | 33.9 | 0 | 0 | 0 | -131.41 | -173.82 | 80.9 | 0.00 | 0 | 0 | 407.21 | -5.61 | -21.02 | 368.96 | -7.02 | -20.2 |
| 21Q2 (7) | 0.11 | -1.06 | 26.55 | 0 | 0 | 0 | 178.01 | 439.92 | 191.87 | 0.00 | 0 | 0 | 431.43 | -18.15 | -18.36 | 396.82 | -17.79 | -10.02 |
| 21Q1 (6) | 0.11 | -20.28 | 10.65 | 0 | 0 | -100.0 | 32.97 | -90.38 | 110.59 | 0.00 | 0 | 0 | 527.08 | 39.8 | 14.03 | 482.72 | 40.03 | 23.19 |
| 20Q4 (5) | 0.14 | 60.45 | 13.96 | 0 | 0 | -100.0 | 342.69 | 149.82 | -38.38 | 0.00 | 0 | 0 | 377.02 | -26.88 | -5.83 | 344.73 | -25.44 | -6.73 |
| 20Q3 (4) | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | -687.87 | -255.01 | 0.0 | 0.00 | 0 | 0.0 | 515.59 | -2.43 | 0.0 | 462.35 | 4.83 | 0.0 |
| 20Q2 (3) | 0.09 | -13.49 | 0.0 | 0 | -100.0 | 0.0 | -193.76 | 37.77 | 0.0 | 0.00 | 0 | 0.0 | 528.44 | 14.33 | 0.0 | 441.03 | 12.55 | 0.0 |
| 20Q1 (2) | 0.10 | -17.9 | 0.0 | 0.01 | -50.0 | 0.0 | -311.35 | -155.99 | 0.0 | 0.00 | 0 | 0.0 | 462.22 | 15.45 | 0.0 | 391.84 | 6.02 | 0.0 |
| 19Q4 (1) | 0.12 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 556.11 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 400.37 | 0.0 | 0.0 | 369.59 | 0.0 | 0.0 |
