- 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) | 0.21 | -42.51 | 0.04 | -33.33 | 0.06 | -14.29 | -199.84 | 0 | 0.00 | 0 | 498.19 | 107.68 | 128.04 | 79.2 |
| 2022 (9) | 0.37 | 19.33 | 0.06 | -14.29 | 0.07 | -46.15 | -288.96 | 0 | 0.00 | 0 | 239.88 | -20.49 | 71.45 | -53.89 |
| 2021 (8) | 0.31 | -16.96 | 0.07 | -22.22 | 0.13 | -58.06 | -57.95 | 0 | 0.00 | 0 | 301.69 | 21.05 | 154.94 | 5.07 |
| 2020 (7) | 0.37 | 161.09 | 0.09 | 0 | 0.31 | 1450.0 | -525.17 | 0 | 0.00 | 0 | 249.23 | -62.11 | 147.47 | -74.9 |
| 2019 (6) | 0.14 | 44.27 | 0 | 0 | 0.02 | -88.89 | -980.42 | 0 | 0.00 | 0 | 657.85 | -29.15 | 587.45 | -32.74 |
| 2018 (5) | 0.10 | 7.11 | 0 | 0 | 0.18 | -75.34 | 0.00 | 0 | 0.00 | 0 | 928.48 | -16.66 | 873.39 | -19.31 |
| 2017 (4) | 0.09 | -14.07 | 0 | 0 | 0.73 | -37.07 | 0.00 | 0 | 0.00 | 0 | 1114.13 | 24.88 | 1082.39 | 32.96 |
| 2016 (3) | 0.11 | 14.16 | 0 | 0 | 1.16 | -10.08 | 0.00 | 0 | 0.00 | 0 | 892.18 | -12.02 | 814.06 | -8.61 |
| 2015 (2) | 0.09 | -30.54 | 0 | 0 | 1.29 | -37.38 | 0.00 | 0 | 0.00 | 0 | 1014.04 | 30.22 | 890.79 | 41.7 |
| 2014 (1) | 0.14 | -66.87 | 0 | 0 | 2.06 | -9.65 | 101.24 | 6348.41 | 0.00 | 0 | 778.70 | 338.01 | 628.63 | 526.75 |
| 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) | 0.05 | -23.29 | -59.21 | 0.02 | -50.0 | 0 | -480.33 | -81.74 | -857.4 | 0.00 | 0 | 0 | 2094.78 | 31.32 | 109.11 | 1638.64 | 38.14 | 369.9 |
| 24Q2 (19) | 0.07 | -70.46 | -69.36 | 0.04 | -42.86 | 0 | -264.30 | -98.53 | 33.7 | 0.00 | 0 | 0 | 1595.13 | 264.21 | 231.72 | 1186.23 | 1159.53 | 418.71 |
| 24Q1 (18) | 0.23 | 9.05 | 25.39 | 0.07 | 75.0 | 0 | -133.13 | 51.23 | -35.5 | 0.00 | 0 | 0 | 437.97 | -12.09 | -16.93 | 94.18 | -26.44 | -65.89 |
| 23Q4 (17) | 0.21 | 65.09 | -42.51 | 0.04 | 0 | -33.33 | -273.00 | -444.15 | -13.0 | 0.00 | 0 | 0 | 498.19 | -50.27 | 107.68 | 128.04 | -63.28 | 79.2 |
| 23Q3 (16) | 0.13 | -42.37 | -62.58 | 0 | 0 | -100.0 | -50.17 | 87.41 | 71.01 | 0.00 | 0 | 0 | 1001.75 | 108.32 | 297.93 | 348.72 | 52.49 | 330.68 |
| 23Q2 (15) | 0.22 | 20.86 | -43.55 | 0 | 0 | -100.0 | -398.63 | -305.73 | -26.83 | 0.00 | 0 | 0 | 480.86 | -8.8 | 122.99 | 228.69 | -17.18 | 231.15 |
| 23Q1 (14) | 0.19 | -50.0 | -46.94 | 0 | -100.0 | -100.0 | -98.25 | 59.33 | 76.83 | 0.00 | 0 | 0 | 527.26 | 119.8 | 105.99 | 276.13 | 286.47 | 145.04 |
| 22Q4 (13) | 0.37 | 7.44 | 19.33 | 0.06 | 50.0 | -14.29 | -241.60 | -39.6 | -631.9 | 0.00 | 0 | 0 | 239.88 | -4.71 | -20.49 | 71.45 | -11.76 | -53.89 |
| 22Q3 (12) | 0.35 | -13.07 | 11.49 | 0.04 | -42.86 | -63.64 | -173.07 | 44.94 | -185.41 | 0.00 | 0 | 0 | 251.74 | 16.74 | -19.6 | 80.97 | 17.25 | -47.19 |
| 22Q2 (11) | 0.40 | 13.62 | 25.62 | 0.07 | -22.22 | -41.67 | -314.31 | 25.88 | -277.01 | 0.00 | 0 | 0 | 215.64 | -15.76 | -30.47 | 69.06 | -38.72 | -57.29 |
| 22Q1 (10) | 0.35 | 12.45 | 12.67 | 0.09 | 28.57 | -30.77 | -424.08 | -1184.7 | -690.16 | 0.00 | 0 | 0 | 255.97 | -15.15 | -22.4 | 112.69 | -27.27 | -38.99 |
| 21Q4 (9) | 0.31 | 0.39 | -16.96 | 0.07 | -36.36 | -22.22 | -33.01 | 45.56 | 92.95 | 0.00 | 0 | 0 | 301.69 | -3.65 | 21.05 | 154.94 | 1.06 | 5.07 |
| 21Q3 (8) | 0.31 | -2.06 | 0.65 | 0.11 | -8.33 | 120.0 | -60.64 | 27.26 | 90.23 | 0.00 | 0 | 0 | 313.11 | 0.96 | 1.85 | 153.31 | -5.18 | -26.44 |
| 21Q2 (7) | 0.32 | 1.9 | 48.31 | 0.12 | -7.69 | 0 | -83.37 | -55.34 | -134.63 | 0.00 | 0 | 0 | 310.12 | -5.99 | -32.66 | 161.68 | -12.46 | -55.49 |
| 21Q1 (6) | 0.31 | -17.12 | 55.69 | 0.13 | 44.44 | 0 | -53.67 | 88.54 | 96.67 | 0.00 | 0 | 0 | 329.87 | 32.36 | -29.97 | 184.70 | 25.25 | -53.39 |
| 20Q4 (5) | 0.37 | 21.68 | 161.09 | 0.09 | 80.0 | 0 | -468.32 | 24.54 | 69.74 | 0.00 | 0 | 0 | 249.23 | -18.93 | -62.11 | 147.47 | -29.24 | -74.9 |
| 20Q3 (4) | 0.31 | 44.32 | 0.0 | 0.05 | 0 | 0.0 | -620.64 | -357.83 | 0.0 | 0.00 | 0 | 0.0 | 307.42 | -33.25 | 0.0 | 208.42 | -42.63 | 0.0 |
| 20Q2 (3) | 0.21 | 6.97 | 0.0 | 0 | 0 | 0.0 | 240.72 | 114.95 | 0.0 | 0.00 | 0 | 0.0 | 460.56 | -2.23 | 0.0 | 363.27 | -8.33 | 0.0 |
| 20Q1 (2) | 0.20 | 38.98 | 0.0 | 0 | 0 | 0.0 | -1610.00 | -4.02 | 0.0 | 0.00 | 0 | 0.0 | 471.07 | -28.39 | 0.0 | 396.28 | -32.54 | 0.0 |
| 19Q4 (1) | 0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -1547.80 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 657.85 | 0.0 | 0.0 | 587.45 | 0.0 | 0.0 |
