- 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) | 0.22 | 3.19 | 0.75 | -18.48 | 2.36 | 337.04 | -18.79 | 0 | 0.29 | 0.0 | 631.93 | -24.54 | 46.43 | -57.08 |
| 2022 (9) | 0.21 | -15.47 | 0.92 | -10.68 | 0.54 | -23.94 | -14.42 | 0 | 0.29 | 0.0 | 837.45 | 48.07 | 108.18 | 789.64 |
| 2021 (8) | 0.25 | -46.36 | 1.03 | -81.44 | 0.71 | -46.62 | -21.45 | 0 | 0.29 | 0.0 | 565.59 | 180.82 | 12.16 | 186.79 |
| 2020 (7) | 0.46 | 14.93 | 5.55 | 13.5 | 1.33 | -91.64 | -18.71 | 0 | 0.29 | 0.0 | 201.41 | 59.34 | 4.24 | -76.46 |
| 2019 (6) | 0.40 | 48.89 | 4.89 | 43.4 | 15.9 | 18.75 | -33.40 | 0 | 0.29 | 0.0 | 126.40 | -39.38 | 18.01 | -64.22 |
| 2018 (5) | 0.27 | 10.59 | 3.41 | -2.01 | 13.39 | 114.58 | -2.51 | 0 | 0.29 | 0.0 | 208.51 | -14.09 | 50.33 | 26.01 |
| 2017 (4) | 0.24 | -0.77 | 3.48 | 0.29 | 6.24 | -58.06 | -32.80 | 0 | 0.29 | 0.0 | 242.71 | -3.84 | 39.94 | -4.24 |
| 2016 (3) | 0.25 | 2.11 | 3.47 | 14.9 | 14.88 | -36.63 | -23.78 | 0 | 0.29 | 0.0 | 252.40 | -16.37 | 41.71 | -61.97 |
| 2015 (2) | 0.24 | -25.04 | 3.02 | 4.86 | 23.48 | 24.1 | 8.50 | -75.62 | 0.29 | -82.64 | 301.80 | -15.86 | 109.67 | -16.35 |
| 2014 (1) | 0.32 | -7.13 | 2.88 | 0 | 18.92 | 124.97 | 34.87 | -98.6 | 1.69 | 0 | 358.70 | 35.37 | 131.11 | 60.58 |
| 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) | 0.25 | -1.69 | 14.29 | 0.53 | -19.7 | -36.14 | -1.43 | 90.71 | 82.83 | 2.91 | 0.0 | 0.0 | 549.71 | -0.65 | -9.58 | 26.78 | -49.11 | -28.51 |
| 24Q2 (19) | 0.25 | 5.69 | 17.22 | 0.66 | -17.5 | -22.35 | -15.40 | -180.0 | 28.57 | 2.91 | 0.0 | 0.0 | 553.33 | 9.68 | -16.7 | 52.62 | 17.74 | -15.54 |
| 24Q1 (18) | 0.24 | 11.27 | 14.44 | 0.8 | 5.26 | -12.09 | -5.50 | 75.64 | 78.62 | 2.91 | 0.0 | 0.0 | 504.50 | -20.17 | -31.99 | 44.69 | -3.75 | -45.47 |
| 23Q4 (17) | 0.22 | -1.14 | 3.19 | 0.76 | -8.43 | -18.28 | -22.58 | -171.07 | -228.2 | 2.91 | 0.0 | 0.0 | 631.93 | 3.94 | -24.54 | 46.43 | 23.95 | -57.08 |
| 23Q3 (16) | 0.22 | 0.83 | -28.06 | 0.83 | -2.35 | -47.13 | -8.33 | 61.36 | 32.66 | 2.91 | 0.0 | 0.0 | 607.95 | -8.48 | 52.9 | 37.46 | -39.87 | 302.36 |
| 23Q2 (15) | 0.22 | 3.18 | -25.46 | 0.85 | -6.59 | -43.71 | -21.56 | 16.17 | 21.37 | 2.91 | 0.0 | 0.0 | 664.27 | -10.45 | 55.35 | 62.30 | -23.98 | 255.8 |
| 23Q1 (14) | 0.21 | 0.33 | -22.07 | 0.91 | -2.15 | -28.35 | -25.72 | -273.84 | -51.03 | 2.91 | 0.0 | 0.0 | 741.80 | -11.42 | 52.93 | 81.95 | -24.25 | 327.27 |
| 22Q4 (13) | 0.21 | -31.08 | -15.47 | 0.93 | -40.76 | -9.71 | -6.88 | 44.38 | 95.79 | 2.91 | 0.0 | 0.0 | 837.45 | 110.62 | 48.07 | 108.18 | 1061.98 | 789.64 |
| 22Q3 (12) | 0.30 | 4.46 | 58.96 | 1.57 | 3.97 | 65.26 | -12.37 | 54.89 | -160.7 | 2.91 | 0.0 | 0.0 | 397.62 | -7.01 | -28.18 | 9.31 | -46.83 | -55.6 |
| 22Q2 (11) | 0.29 | 7.89 | -42.66 | 1.51 | 18.9 | -19.25 | -27.42 | -61.01 | -107.1 | 2.91 | 0.0 | 0 | 427.59 | -11.85 | 128.17 | 17.51 | -8.71 | 754.15 |
| 22Q1 (10) | 0.27 | 8.82 | -44.48 | 1.27 | 23.3 | -75.81 | -17.03 | 89.58 | -77.77 | 2.91 | 0.0 | 0 | 485.05 | -14.24 | 152.07 | 19.18 | 57.73 | 408.75 |
| 21Q4 (9) | 0.25 | 29.61 | -46.36 | 1.03 | 8.42 | -81.44 | -163.50 | -902.26 | -1349.47 | 2.91 | 0.0 | 0 | 565.59 | 2.15 | 180.82 | 12.16 | -42.01 | 186.79 |
| 21Q3 (8) | 0.19 | -62.32 | -61.82 | 0.95 | -49.2 | -83.84 | 20.38 | 253.93 | 349.45 | 2.91 | 0 | 0 | 553.66 | 195.44 | 372.65 | 20.97 | 922.93 | 339.62 |
| 21Q2 (7) | 0.51 | 4.46 | 5.52 | 1.87 | -64.38 | -66.43 | -13.24 | -38.2 | -22.93 | 0.00 | 0 | 0 | 187.40 | -2.61 | 61.23 | 2.05 | -45.62 | -72.59 |
| 21Q1 (6) | 0.49 | 5.14 | 7.54 | 5.25 | -5.41 | 0.38 | -9.58 | 15.07 | 90.65 | 0.00 | 0 | 0 | 192.43 | -4.46 | 70.7 | 3.77 | -11.08 | -35.56 |
| 20Q4 (5) | 0.46 | -7.76 | 14.93 | 5.55 | -5.61 | 13.5 | -11.28 | -38.07 | 59.32 | 0.00 | 0 | 0 | 201.41 | 71.94 | 59.34 | 4.24 | -11.11 | -76.46 |
| 20Q3 (4) | 0.50 | 4.15 | 0.0 | 5.88 | 5.57 | 0.0 | -8.17 | 24.14 | 0.0 | 0.00 | 0 | 0.0 | 117.14 | 0.78 | 0.0 | 4.77 | -36.23 | 0.0 |
| 20Q2 (3) | 0.48 | 6.45 | 0.0 | 5.57 | 6.5 | 0.0 | -10.77 | 89.49 | 0.0 | 0.00 | 0 | 0.0 | 116.23 | 3.1 | 0.0 | 7.48 | 27.86 | 0.0 |
| 20Q1 (2) | 0.45 | 12.37 | 0.0 | 5.23 | 6.95 | 0.0 | -102.48 | -269.56 | 0.0 | 0.00 | 0 | 0.0 | 112.73 | -10.81 | 0.0 | 5.85 | -67.52 | 0.0 |
| 19Q4 (1) | 0.40 | 0.0 | 0.0 | 4.89 | 0.0 | 0.0 | -27.73 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 126.40 | 0.0 | 0.0 | 18.01 | 0.0 | 0.0 |
