- 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) | 0.42 | -5.79 | 2.2 | -13.39 | 8.1 | 14.41 | -20.28 | 0 | 0.00 | 0 | 130.16 | -10.02 | 84.21 | 7.21 |
| 2022 (9) | 0.45 | -17.5 | 2.54 | -33.51 | 7.08 | 126.2 | -34.04 | 0 | 0.00 | 0 | 144.66 | 18.74 | 78.55 | -2.37 |
| 2021 (8) | 0.55 | 108.79 | 3.82 | 54.03 | 3.13 | 118.88 | -58.74 | 0 | 0.00 | 0 | 121.83 | -33.6 | 80.46 | -44.58 |
| 2020 (7) | 0.26 | -2.64 | 2.48 | -10.47 | 1.43 | -63.14 | -122.29 | 0 | 0.00 | 0 | 183.47 | 25.98 | 145.18 | 31.33 |
| 2019 (6) | 0.27 | -7.18 | 2.77 | -32.6 | 3.88 | 156.95 | -63.21 | 0 | 0.00 | 0 | 145.63 | 20.64 | 110.55 | 20.27 |
| 2018 (5) | 0.29 | 235.96 | 4.11 | 319.39 | 1.51 | -79.81 | -283.86 | 0 | 0.00 | 0 | 120.71 | -73.09 | 91.92 | -73.12 |
| 2017 (4) | 0.09 | -36.15 | 0.98 | -38.36 | 7.48 | -43.25 | -63.35 | 0 | 0.00 | 0 | 448.59 | 69.23 | 341.97 | 74.04 |
| 2016 (3) | 0.14 | -41.81 | 1.59 | -47.0 | 13.18 | 20.37 | -8.10 | 0 | 0.00 | 0 | 265.08 | 2.73 | 196.49 | -3.99 |
| 2015 (2) | 0.23 | -42.26 | 3.0 | -58.1 | 10.95 | 26.59 | -31.87 | 0 | 0.00 | 0 | 258.03 | 97.56 | 204.66 | 115.59 |
| 2014 (1) | 0.40 | 124.22 | 7.16 | 380.54 | 8.65 | 49.91 | -42.18 | 0 | 0.00 | 0 | 130.61 | -59.46 | 94.93 | -57.61 |
| 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) | 0.49 | 6.51 | 10.36 | 2.2 | 0.0 | -44.16 | -39.54 | -14.08 | -220.16 | 0.00 | 0 | 0 | 90.63 | -10.75 | -44.0 | 40.05 | -6.8 | -67.05 |
| 24Q2 (19) | 0.46 | 6.12 | -25.01 | 2.2 | -3.51 | -41.49 | -34.66 | 33.11 | -8.99 | 0.00 | 0 | 0 | 101.55 | -14.42 | 5.44 | 42.97 | -28.78 | -15.2 |
| 24Q1 (18) | 0.43 | 2.26 | -23.77 | 2.28 | 3.64 | -47.59 | -51.82 | -21.7 | -160.8 | 0.00 | 0 | 0 | 118.66 | -8.84 | 1.37 | 60.33 | -28.36 | 16.6 |
| 23Q4 (17) | 0.42 | -4.52 | -5.79 | 2.2 | -44.16 | -13.39 | -42.58 | -244.78 | -14.77 | 0.00 | 0 | 0 | 130.16 | -19.57 | -10.02 | 84.21 | -30.73 | 7.21 |
| 23Q3 (16) | 0.44 | -27.63 | -0.67 | 3.94 | 4.79 | 52.12 | -12.35 | 61.16 | 78.69 | 0.00 | 0 | 0 | 161.84 | 68.04 | 2.55 | 121.56 | 139.91 | 38.58 |
| 23Q2 (15) | 0.61 | 7.88 | 62.08 | 3.76 | -13.56 | 42.97 | -31.80 | -60.04 | -37.66 | 0.00 | 0 | 0 | 96.31 | -17.73 | -51.79 | 50.67 | -2.07 | -65.44 |
| 23Q1 (14) | 0.57 | 26.38 | -10.33 | 4.35 | 71.26 | -20.48 | -19.87 | 46.44 | 30.31 | 0.00 | 0 | 0 | 117.06 | -19.08 | 16.21 | 51.74 | -34.13 | -23.22 |
| 22Q4 (13) | 0.45 | 0.67 | -17.5 | 2.54 | -1.93 | -33.51 | -37.10 | 35.99 | 10.71 | 0.00 | 0 | 0 | 144.66 | -8.33 | 18.74 | 78.55 | -10.45 | -2.37 |
| 22Q3 (12) | 0.45 | 18.09 | 1.2 | 2.59 | -1.52 | -25.14 | -57.96 | -150.91 | -1300.0 | 0.00 | 0 | 0 | 157.81 | -21.0 | -5.57 | 87.72 | -40.16 | -27.83 |
| 22Q2 (11) | 0.38 | -40.31 | -12.75 | 2.63 | -51.92 | -23.77 | -23.10 | 18.98 | 85.06 | 0.00 | 0 | 0 | 199.77 | 98.32 | 43.21 | 146.60 | 117.54 | 36.13 |
| 22Q1 (10) | 0.64 | 16.27 | 126.89 | 5.47 | 43.19 | 125.1 | -28.51 | 31.38 | 47.06 | 0.00 | 0 | 0 | 100.73 | -17.32 | -37.7 | 67.39 | -16.24 | -45.18 |
| 21Q4 (9) | 0.55 | 23.48 | 108.79 | 3.82 | 10.4 | 54.03 | -41.55 | -903.62 | 55.4 | 0.00 | 0 | 0 | 121.83 | -27.1 | -33.6 | 80.46 | -33.81 | -44.58 |
| 21Q3 (8) | 0.44 | 1.82 | 85.53 | 3.46 | 0.29 | 23.13 | -4.14 | 97.32 | 98.31 | 0.00 | 0 | 0 | 167.11 | 19.8 | -31.12 | 121.55 | 12.87 | -39.79 |
| 21Q2 (7) | 0.43 | 55.21 | 65.0 | 3.45 | 41.98 | 44.96 | -154.65 | -187.19 | -36.86 | 0.00 | 0 | 0 | 139.49 | -13.73 | 33.02 | 107.69 | -12.39 | 46.34 |
| 21Q1 (6) | 0.28 | 6.99 | -5.79 | 2.43 | -2.02 | -17.91 | -53.85 | 42.2 | 7.28 | 0.00 | 0 | 0 | 161.69 | -11.87 | 30.52 | 122.92 | -15.33 | 27.87 |
| 20Q4 (5) | 0.26 | 9.73 | -2.64 | 2.48 | -11.74 | -10.47 | -93.17 | 61.87 | -76.83 | 0.00 | 0 | 0 | 183.47 | -24.37 | 25.98 | 145.18 | -28.09 | 31.33 |
| 20Q3 (4) | 0.24 | -9.45 | 0.0 | 2.81 | 18.07 | 0.0 | -244.33 | -116.22 | 0.0 | 0.00 | 0 | 0.0 | 242.60 | 131.36 | 0.0 | 201.89 | 174.34 | 0.0 |
| 20Q2 (3) | 0.26 | -11.37 | 0.0 | 2.38 | -19.59 | 0.0 | -113.00 | -94.56 | 0.0 | 0.00 | 0 | 0.0 | 104.86 | -15.35 | 0.0 | 73.59 | -23.45 | 0.0 |
| 20Q1 (2) | 0.30 | 10.57 | 0.0 | 2.96 | 6.86 | 0.0 | -58.08 | -10.23 | 0.0 | 0.00 | 0 | 0.0 | 123.88 | -14.94 | 0.0 | 96.13 | -13.04 | 0.0 |
| 19Q4 (1) | 0.27 | 0.0 | 0.0 | 2.77 | 0.0 | 0.0 | -52.69 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 145.63 | 0.0 | 0.0 | 110.55 | 0.0 | 0.0 |
