- 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 | -16.38 | 1.0 | -63.64 | 2.62 | -15.48 | -18.54 | 0 | 0.00 | 0 | 151.40 | -9.49 | 124.35 | -15.4 |
| 2022 (9) | 0.41 | 20.15 | 2.75 | 82.12 | 3.1 | 20.62 | -2.07 | 0 | 0.00 | 0 | 167.27 | -12.73 | 146.98 | -5.28 |
| 2021 (8) | 0.34 | 85.51 | 1.51 | 403.33 | 2.57 | 14.22 | -19.06 | 0 | 0.00 | 0 | 191.68 | -51.28 | 155.18 | -54.46 |
| 2020 (7) | 0.19 | 0.22 | 0.3 | -34.78 | 2.25 | -18.18 | -99.18 | 0 | 0.00 | 0 | 393.40 | -8.75 | 340.78 | -10.37 |
| 2019 (6) | 0.19 | -15.16 | 0.46 | -39.47 | 2.75 | -1.79 | -16.41 | 0 | 0.00 | 0 | 431.11 | 22.38 | 380.20 | 60.21 |
| 2018 (5) | 0.22 | -12.43 | 0.76 | -47.95 | 2.8 | 3.32 | -7.41 | 0 | 0.00 | 0 | 352.27 | 13.5 | 237.32 | 0.48 |
| 2017 (4) | 0.25 | -5.24 | 1.46 | 17.74 | 2.71 | -9.06 | -16.65 | 0 | 0.00 | 0 | 310.36 | 29.37 | 236.19 | 7.21 |
| 2016 (3) | 0.26 | 49.72 | 1.24 | 210.0 | 2.98 | -2.61 | 4.23 | 115.82 | 0.00 | 0 | 239.91 | -46.63 | 220.30 | -36.97 |
| 2015 (2) | 0.18 | 4.39 | 0.4 | 0 | 3.06 | -8.66 | 1.96 | -86.68 | 0.00 | 0 | 449.55 | -7.04 | 349.53 | -19.65 |
| 2014 (1) | 0.17 | 8.16 | 0 | 0 | 3.35 | 16.32 | 14.71 | 0 | 0.00 | 0 | 483.62 | 1.98 | 435.01 | 6.58 |
| 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 | -36.94 | -32.46 | 1.4 | 7.69 | 27.27 | -23.16 | 63.41 | 0.09 | 0.00 | 0 | 0 | 297.00 | 153.52 | 84.52 | 283.01 | 190.86 | 108.05 |
| 24Q2 (19) | 0.37 | 5.56 | -6.99 | 1.3 | 30.0 | -40.91 | -63.30 | -15.26 | -384.69 | 0.00 | 0 | 0 | 117.15 | -17.33 | -50.67 | 97.30 | -14.81 | -52.64 |
| 24Q1 (18) | 0.35 | 2.4 | -14.35 | 1.0 | 0.0 | -63.64 | -54.92 | -22.81 | -378.4 | 0.00 | 0 | 0 | 141.70 | -6.41 | -13.89 | 114.21 | -8.15 | -22.65 |
| 23Q4 (17) | 0.35 | -0.92 | -16.38 | 1.0 | -9.09 | -63.64 | -44.72 | -92.92 | -106.46 | 0.00 | 0 | 0 | 151.40 | -5.94 | -9.49 | 124.35 | -8.59 | -15.4 |
| 23Q3 (16) | 0.35 | -13.15 | -0.71 | 1.1 | -50.0 | -45.0 | -23.18 | -77.49 | -310.54 | 0.00 | 0 | 0 | 160.96 | -32.22 | -14.03 | 136.03 | -33.79 | -6.84 |
| 23Q2 (15) | 0.40 | -2.8 | 12.72 | 2.2 | -20.0 | 22.22 | -13.06 | -13.76 | -353.59 | 0.00 | 0 | 0 | 237.47 | 44.31 | 27.69 | 205.44 | 39.14 | 31.22 |
| 23Q1 (14) | 0.41 | -0.02 | 3.4 | 2.75 | 0.0 | 30.33 | -11.48 | 47.0 | -607.96 | 0.00 | 0 | 0 | 164.55 | -1.63 | -6.06 | 147.65 | 0.46 | 0.74 |
| 22Q4 (13) | 0.41 | 17.65 | 20.15 | 2.75 | 37.5 | 82.12 | -21.66 | -296.73 | -131.5 | 0.00 | 0 | 0 | 167.27 | -10.66 | -12.73 | 146.98 | 0.66 | -5.28 |
| 22Q3 (12) | 0.35 | -1.4 | 8.05 | 2.0 | 11.11 | 100.0 | 11.01 | 113.79 | 349.1 | 0.00 | 0 | 0 | 187.23 | 0.67 | -5.6 | 146.02 | -6.73 | -8.48 |
| 22Q2 (11) | 0.36 | -10.84 | 73.04 | 1.8 | -14.69 | 350.0 | 5.15 | 127.88 | 104.02 | 0.00 | 0 | 0 | 185.98 | 6.17 | -38.26 | 156.56 | 6.82 | -36.35 |
| 22Q1 (10) | 0.40 | 16.17 | 108.22 | 2.11 | 39.74 | 427.5 | 2.26 | -96.71 | 101.6 | 0.00 | 0 | 0 | 175.17 | -8.61 | -52.12 | 146.57 | -5.55 | -53.09 |
| 21Q4 (9) | 0.34 | 5.8 | 85.51 | 1.51 | 51.0 | 403.33 | 68.76 | 1655.66 | 241.98 | 0.00 | 0 | 0 | 191.68 | -3.35 | -51.28 | 155.18 | -2.74 | -54.46 |
| 21Q3 (8) | 0.33 | 57.9 | 80.89 | 1.0 | 150.0 | 233.33 | -4.42 | 96.55 | 96.57 | 0.00 | 0 | 0 | 198.33 | -34.16 | -52.3 | 159.55 | -35.13 | -24.85 |
| 21Q2 (7) | 0.21 | 7.28 | 11.64 | 0.4 | 0.0 | -13.04 | -128.07 | 9.15 | -95.62 | 0.00 | 0 | 0 | 301.24 | -17.66 | -24.7 | 245.96 | -21.28 | 21.07 |
| 21Q1 (6) | 0.19 | 3.5 | 8.83 | 0.4 | 33.33 | -13.04 | -140.97 | -191.08 | -0.54 | 0.00 | 0 | 0 | 365.85 | -7.0 | -17.58 | 312.44 | -8.32 | 37.74 |
| 20Q4 (5) | 0.19 | 3.17 | 0.22 | 0.3 | 0.0 | -34.78 | -48.43 | 62.46 | -2521.5 | 0.00 | 0 | 0 | 393.40 | -5.38 | -8.75 | 340.78 | 60.51 | 13.69 |
| 20Q3 (4) | 0.18 | -2.54 | 0.0 | 0.3 | -34.78 | 0.0 | -129.02 | -97.07 | 0.0 | 0.00 | 0 | 0.0 | 415.77 | 3.93 | 0.0 | 212.31 | 4.51 | 0.0 |
| 20Q2 (3) | 0.18 | 4.59 | 0.0 | 0.46 | 0.0 | 0.0 | -65.47 | 53.31 | 0.0 | 0.00 | 0 | 0.0 | 400.06 | -9.88 | 0.0 | 203.15 | -10.44 | 0.0 |
| 20Q1 (2) | 0.18 | -4.7 | 0.0 | 0.46 | 0.0 | 0.0 | -140.21 | -7110.5 | 0.0 | 0.00 | 0 | 0.0 | 443.91 | 2.97 | 0.0 | 226.83 | -24.32 | 0.0 |
| 19Q4 (1) | 0.19 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 2.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 431.11 | 0.0 | 0.0 | 299.74 | 0.0 | 0.0 |
