- 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) | 0.38 | 6.06 | 11.27 | 31.2 | 8.63 | 7.34 | -7.14 | 0 | 2.22 | 0.0 | 288.59 | -12.16 | 162.69 | 10.72 |
| 2022 (9) | 0.35 | -2.74 | 8.59 | 7.11 | 8.04 | 2.03 | -2.54 | 0 | 2.22 | 0.0 | 328.54 | 2.77 | 146.94 | 1.01 |
| 2021 (8) | 0.36 | -24.28 | 8.02 | 40.21 | 7.88 | -25.87 | -4.68 | 0 | 2.22 | 0.0 | 319.69 | -35.42 | 145.47 | -44.29 |
| 2020 (7) | 0.48 | 17.74 | 5.72 | -54.6 | 10.63 | -48.89 | -0.43 | 0 | 2.22 | 0.0 | 495.03 | 49.39 | 261.11 | 52.73 |
| 2019 (6) | 0.41 | 31.1 | 12.6 | 45.16 | 20.8 | 27.06 | 20.89 | -32.57 | 2.22 | -24.71 | 331.37 | -33.97 | 170.96 | -48.24 |
| 2018 (5) | 0.31 | 62.1 | 8.68 | 127.82 | 16.37 | 8.12 | 30.98 | -42.1 | 2.95 | 129.7 | 501.83 | -28.69 | 330.32 | -24.17 |
| 2017 (4) | 0.19 | -1.53 | 3.81 | 2.7 | 15.14 | 71.66 | 53.51 | 104.55 | 1.29 | -60.53 | 703.72 | -2.95 | 435.59 | -11.37 |
| 2016 (3) | 0.20 | -5.96 | 3.71 | 16.3 | 8.82 | 25.11 | 26.16 | -91.66 | 3.26 | 350.41 | 725.09 | 75.42 | 491.48 | 52.03 |
| 2015 (2) | 0.21 | -24.23 | 3.19 | 77.22 | 7.05 | -15.06 | 313.58 | 267.53 | 0.72 | -6.36 | 413.34 | -16.09 | 323.27 | -23.03 |
| 2014 (1) | 0.27 | -47.93 | 1.8 | 83.67 | 8.3 | 148.5 | 85.32 | 4253.06 | 0.77 | 0 | 492.58 | 32.09 | 420.01 | 25.59 |
| 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) | 0.30 | -17.64 | -13.41 | 4.31 | -0.92 | -47.57 | 5.39 | 534.68 | 648.61 | 7.41 | -74.21 | 77.46 | 496.25 | -6.33 | 7.37 | 255.54 | -11.69 | 0.84 |
| 24Q2 (19) | 0.36 | -2.86 | 2.27 | 4.35 | -16.35 | -48.58 | -1.24 | -150.0 | 92.2 | 28.75 | 0.0 | 588.16 | 529.79 | -2.22 | 47.69 | 289.36 | -5.3 | 42.16 |
| 24Q1 (18) | 0.37 | -1.38 | 8.98 | 5.2 | -53.86 | -42.86 | 2.48 | 123.89 | 179.74 | 28.75 | 588.16 | 588.16 | 541.81 | 87.74 | 87.78 | 305.55 | 87.81 | 71.88 |
| 23Q4 (17) | 0.38 | 9.74 | 6.06 | 11.27 | 37.1 | 31.2 | -10.38 | -1541.67 | 44.01 | 4.18 | 0.0 | 0.0 | 288.59 | -37.56 | -12.16 | 162.69 | -35.8 | 10.72 |
| 23Q3 (16) | 0.34 | -2.72 | -8.97 | 8.22 | -2.84 | -35.88 | 0.72 | 104.53 | -95.76 | 4.18 | 0.0 | 0.0 | 462.19 | 28.85 | 73.81 | 253.42 | 24.5 | 102.17 |
| 23Q2 (15) | 0.35 | 3.52 | -7.84 | 8.46 | -7.03 | -33.07 | -15.89 | -410.93 | -107.98 | 4.18 | 0.0 | -99.46 | 358.71 | 24.32 | 35.87 | 203.55 | 14.5 | 98.86 |
| 23Q1 (14) | 0.34 | -4.03 | -11.21 | 9.1 | 5.94 | -7.24 | -3.11 | 83.23 | -261.63 | 4.18 | 0.0 | -99.46 | 288.54 | -12.18 | -16.25 | 177.77 | 20.98 | 21.65 |
| 22Q4 (13) | 0.35 | -5.81 | -2.74 | 8.59 | -33.0 | 7.11 | -18.54 | -209.19 | -171.85 | 4.18 | 0.0 | -99.46 | 328.54 | 23.55 | 2.77 | 146.94 | 17.22 | 1.01 |
| 22Q3 (12) | 0.38 | -1.52 | -13.99 | 12.82 | 1.42 | 181.76 | 16.98 | 322.25 | 528.79 | 4.18 | -99.46 | -99.46 | 265.91 | 0.72 | -51.14 | 125.35 | 22.46 | -53.12 |
| 22Q2 (11) | 0.38 | -0.26 | -13.36 | 12.64 | 28.85 | 177.8 | -7.64 | -788.37 | -65.37 | 770.00 | 0.0 | 0.0 | 264.00 | -23.37 | -52.67 | 102.36 | -29.95 | -65.14 |
| 22Q1 (10) | 0.38 | 5.12 | -15.53 | 9.81 | 22.32 | 81.33 | -0.86 | 87.39 | 76.18 | 770.00 | 0.0 | 0.0 | 344.51 | 7.76 | -31.49 | 146.13 | 0.45 | -42.09 |
| 21Q4 (9) | 0.36 | -16.71 | -24.28 | 8.02 | 76.26 | 40.21 | -6.82 | -72.22 | -7477.78 | 770.00 | 0.0 | 0.0 | 319.69 | -41.26 | -35.42 | 145.47 | -45.59 | -44.29 |
| 21Q3 (8) | 0.44 | -0.79 | -13.08 | 4.55 | 0.0 | -74.45 | -3.96 | 14.29 | -382.93 | 770.00 | 0.0 | 0.0 | 544.25 | -2.43 | 168.31 | 267.37 | -8.95 | 136.15 |
| 21Q2 (7) | 0.44 | -2.75 | -15.0 | 4.55 | -15.9 | -74.1 | -4.62 | -27.98 | -178.31 | 770.00 | 0.0 | 0.0 | 557.83 | 10.94 | 184.45 | 293.64 | 16.37 | 171.24 |
| 21Q1 (6) | 0.45 | -5.77 | 1.23 | 5.41 | -5.42 | -66.27 | -3.61 | -3911.11 | -461.0 | 770.00 | 0.0 | 0.0 | 502.84 | 1.58 | 100.85 | 252.34 | -3.36 | 71.41 |
| 20Q4 (5) | 0.48 | -4.38 | 17.74 | 5.72 | -67.88 | -54.6 | -0.09 | 89.02 | -100.56 | 770.00 | 0.0 | 7260.29 | 495.03 | 144.05 | 52.75 | 261.11 | 130.62 | 50.54 |
| 20Q3 (4) | 0.50 | -2.98 | 0.0 | 17.81 | 1.37 | 0.0 | -0.82 | 50.6 | 0.0 | 770.00 | 0.0 | 0.0 | 202.84 | 3.43 | 0.0 | 113.22 | 4.58 | 0.0 |
| 20Q2 (3) | 0.52 | 15.8 | 0.0 | 17.57 | 9.54 | 0.0 | -1.66 | -266.0 | 0.0 | 770.00 | 0.0 | 0.0 | 196.11 | -21.67 | 0.0 | 108.26 | -26.46 | 0.0 |
| 20Q1 (2) | 0.45 | 9.6 | 0.0 | 16.04 | 27.3 | 0.0 | 1.00 | -93.82 | 0.0 | 770.00 | 7260.29 | 0.0 | 250.35 | -22.75 | 0.0 | 147.21 | -15.13 | 0.0 |
| 19Q4 (1) | 0.41 | 0.0 | 0.0 | 12.6 | 0.0 | 0.0 | 16.19 | 0.0 | 0.0 | 10.46 | 0.0 | 0.0 | 324.08 | 0.0 | 0.0 | 173.45 | 0.0 | 0.0 |
