- 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 | -2.41 | 0 | 0 | 1.79 | -41.69 | -123.61 | 0 | 0.00 | 0 | 476.50 | -2.36 | 405.09 | -3.6 |
| 2022 (9) | 0.19 | 7.3 | 0 | 0 | 3.07 | 57.44 | -18.59 | 0 | 0.00 | 0 | 488.02 | 6.29 | 420.22 | 19.97 |
| 2021 (8) | 0.18 | 18.17 | 0 | 0 | 1.95 | -5.8 | -72.93 | 0 | 0.00 | 0 | 459.13 | -18.78 | 350.28 | -20.71 |
| 2020 (7) | 0.15 | 14.33 | 0.02 | 0 | 2.07 | -38.21 | -62.66 | 0 | 0.00 | 0 | 565.26 | 2.59 | 441.77 | -0.27 |
| 2019 (6) | 0.13 | -10.09 | 0 | 0 | 3.35 | -14.76 | -329.54 | 0 | 0.00 | 0 | 550.97 | 8.24 | 442.98 | 10.74 |
| 2018 (5) | 0.15 | -10.44 | 0 | 0 | 3.93 | 7.38 | -521.27 | 0 | 0.00 | 0 | 509.02 | -4.23 | 400.03 | -1.59 |
| 2017 (4) | 0.16 | -26.51 | 0.09 | 125.0 | 3.66 | -43.43 | -401.11 | 0 | 0.00 | 0 | 531.53 | 39.18 | 406.51 | 26.36 |
| 2016 (3) | 0.22 | 1.92 | 0.04 | 300.0 | 6.47 | -4.29 | 1058.94 | -84.99 | 0.00 | 0 | 381.89 | -0.25 | 321.70 | 12.07 |
| 2015 (2) | 0.22 | -7.25 | 0.01 | 0 | 6.76 | -28.24 | 7053.75 | 241.14 | 0.00 | 0 | 382.84 | -4.15 | 287.06 | -9.45 |
| 2014 (1) | 0.24 | -12.86 | 0 | 0 | 9.42 | -23.23 | 2067.69 | 256.34 | 0.00 | 0 | 399.40 | 16.58 | 317.03 | 18.62 |
| 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) | 0.20 | 15.72 | 24.84 | 0 | 0 | 0 | -292.07 | -443.85 | -127.84 | 0.00 | 0 | 0 | 456.98 | -13.84 | -21.59 | 367.16 | -17.24 | -26.59 |
| 24Q2 (19) | 0.17 | -4.3 | 11.49 | 0 | 0 | 0 | 84.94 | 63.85 | 176.38 | 0.00 | 0 | 0 | 530.38 | 6.59 | -14.93 | 443.62 | 8.67 | -16.13 |
| 24Q1 (18) | 0.18 | -2.73 | 16.05 | 0 | 0 | 0 | 51.84 | 135.16 | 144.91 | 0.00 | 0 | 0 | 497.57 | 4.42 | -20.21 | 408.22 | 0.77 | -23.49 |
| 23Q4 (17) | 0.19 | 15.9 | -2.41 | 0 | 0 | 0 | -147.46 | -15.03 | -426.45 | 0.00 | 0 | 0 | 476.50 | -18.24 | -2.36 | 405.09 | -19.0 | -3.6 |
| 23Q3 (16) | 0.16 | 3.34 | -29.76 | 0 | 0 | -100.0 | -128.19 | -15.28 | -3234.23 | 0.00 | 0 | 0 | 582.81 | -6.52 | 45.04 | 500.12 | -5.44 | 53.32 |
| 23Q2 (15) | 0.16 | -0.38 | -25.92 | 0 | 0 | 0 | -111.20 | 3.67 | -680.07 | 0.00 | 0 | 0 | 623.43 | -0.03 | 44.42 | 528.91 | -0.87 | 53.21 |
| 23Q1 (14) | 0.16 | -18.2 | -15.37 | 0 | 0 | 0 | -115.44 | -312.14 | -54.02 | 0.00 | 0 | 0 | 623.62 | 27.79 | 42.54 | 533.54 | 26.97 | 67.24 |
| 22Q4 (13) | 0.19 | -16.58 | 7.3 | 0 | -100.0 | 0 | -28.01 | -784.84 | 50.06 | 0.00 | 0 | 0 | 488.02 | 21.45 | 6.29 | 420.22 | 28.82 | 19.97 |
| 22Q3 (12) | 0.23 | 8.99 | 43.97 | 0.15 | 0 | 400.0 | 4.09 | -78.66 | 104.95 | 0.00 | 0 | 0 | 401.84 | -6.91 | -17.94 | 326.20 | -5.51 | -8.84 |
| 22Q2 (11) | 0.21 | 13.8 | 16.32 | 0 | 0 | -100.0 | 19.17 | 125.58 | 120.09 | 0.00 | 0 | 0 | 431.68 | -1.33 | 0.29 | 345.23 | 8.21 | 9.7 |
| 22Q1 (10) | 0.18 | 3.7 | 15.86 | 0 | 0 | -100.0 | -74.95 | -33.62 | -29.45 | 0.00 | 0 | 0 | 437.51 | -4.71 | -14.81 | 319.03 | -8.92 | -20.04 |
| 21Q4 (9) | 0.18 | 11.93 | 18.17 | 0 | -100.0 | -100.0 | -56.09 | 32.15 | -107.89 | 0.00 | 0 | 0 | 459.13 | -6.25 | -18.78 | 350.28 | -2.11 | -20.71 |
| 21Q3 (8) | 0.16 | -11.95 | -0.93 | 0.03 | 0.0 | 50.0 | -82.67 | 13.36 | 19.05 | 0.00 | 0 | 0 | 489.72 | 13.77 | -7.02 | 357.84 | 13.7 | -16.56 |
| 21Q2 (7) | 0.18 | 13.35 | 15.82 | 0.03 | 0.0 | 0 | -95.42 | -64.8 | -359.41 | 0.00 | 0 | 0 | 430.45 | -16.19 | -21.95 | 314.71 | -21.12 | -29.75 |
| 21Q1 (6) | 0.16 | 5.77 | 12.24 | 0.03 | 50.0 | 0 | -57.90 | -114.6 | 96.16 | 0.00 | 0 | 0 | 513.59 | -9.14 | -12.93 | 398.97 | -9.69 | -14.88 |
| 20Q4 (5) | 0.15 | -6.16 | 14.33 | 0.02 | 0.0 | 0 | -26.98 | 73.58 | 70.79 | 0.00 | 0 | 0 | 565.26 | 7.32 | 2.59 | 441.77 | 3.01 | -0.27 |
| 20Q3 (4) | 0.16 | 2.95 | 0.0 | 0.02 | 0 | 0.0 | -102.12 | -391.67 | 0.0 | 0.00 | 0 | 0.0 | 526.69 | -4.5 | 0.0 | 428.87 | -4.26 | 0.0 |
| 20Q2 (3) | 0.16 | 9.85 | 0.0 | 0 | 0 | 0.0 | -20.77 | 98.62 | 0.0 | 0.00 | 0 | 0.0 | 551.48 | -6.51 | 0.0 | 447.96 | -4.43 | 0.0 |
| 20Q1 (2) | 0.14 | 7.73 | 0.0 | 0 | 0 | 0.0 | -1509.29 | -1534.32 | 0.0 | 0.00 | 0 | 0.0 | 589.85 | 7.06 | 0.0 | 468.74 | 5.82 | 0.0 |
| 19Q4 (1) | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -92.35 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 550.97 | 0.0 | 0.0 | 442.98 | 0.0 | 0.0 |
