- 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) | 0.31 | -10.85 | 0.2 | -33.33 | 2.7 | 3.85 | 13.44 | 35.76 | 0.00 | 0 | 284.03 | 10.06 | 193.22 | 12.61 |
| 2022 (9) | 0.35 | 65.66 | 0.3 | 0 | 2.6 | 134.23 | 9.90 | 0 | 0.00 | 0 | 258.06 | -50.45 | 171.59 | -38.51 |
| 2021 (8) | 0.21 | 26.12 | 0 | 0 | 1.11 | 14.43 | -143.72 | 0 | 0.00 | 0 | 520.78 | -19.28 | 279.06 | -37.06 |
| 2020 (7) | 0.17 | -9.87 | 0 | 0 | 0.97 | -20.49 | -315.24 | 0 | 0.00 | 0 | 645.16 | 13.25 | 443.38 | 6.88 |
| 2019 (6) | 0.19 | 35.34 | 0 | 0 | 1.22 | 37.08 | -200.52 | 0 | 0.00 | 0 | 569.68 | -28.87 | 414.85 | -29.94 |
| 2018 (5) | 0.14 | -82.11 | 0 | 0 | 0.89 | -12.75 | 217.38 | 0 | 0.00 | 0 | 800.90 | 233.62 | 592.12 | 882.93 |
| 2017 (4) | 0.77 | 15.54 | 0.85 | -19.81 | 1.02 | -30.14 | -22.39 | 0 | 0.00 | 0 | 240.06 | 36.87 | 60.24 | -22.63 |
| 2016 (3) | 0.67 | 11.24 | 1.06 | -13.11 | 1.46 | -29.13 | -20.78 | 0 | 0.00 | 0 | 175.39 | -23.18 | 77.86 | -23.96 |
| 2015 (2) | 0.60 | 19.09 | 1.22 | 41.86 | 2.06 | -2.37 | -12.25 | 0 | 0.00 | 0 | 228.32 | 26.25 | 102.40 | -19.69 |
| 2014 (1) | 0.50 | 19.35 | 0.86 | 24.64 | 2.11 | -3.65 | -24.23 | 0 | 0.00 | 0 | 180.85 | -33.24 | 127.51 | -37.6 |
| 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) | 0.35 | 13.69 | 12.73 | 0.2 | 0.0 | 0.0 | -31.72 | -393.31 | -295.92 | 0.00 | 0 | 0 | 281.46 | -5.99 | -3.8 | 154.84 | -11.7 | -14.74 |
| 24Q2 (19) | 0.30 | 0.59 | -3.55 | 0.2 | 0.0 | -28.57 | -6.43 | 57.78 | -167.68 | 0.00 | 0 | 0 | 299.38 | 1.29 | 5.46 | 175.36 | -1.23 | 3.51 |
| 24Q1 (18) | 0.30 | -3.29 | -12.08 | 0.2 | 0.0 | -31.03 | -15.23 | -257.66 | -188.09 | 0.00 | 0 | 0 | 295.57 | 4.06 | 12.59 | 177.54 | -8.12 | 3.55 |
| 23Q4 (17) | 0.31 | 1.92 | -10.85 | 0.2 | 0.0 | -33.33 | 9.66 | -40.33 | -25.52 | 0.00 | 0 | 0 | 284.03 | -2.92 | 10.06 | 193.22 | 6.39 | 12.61 |
| 23Q3 (16) | 0.31 | -2.72 | -26.74 | 0.2 | -28.57 | -50.0 | 16.19 | 70.42 | 32.49 | 0.00 | 0 | 0 | 292.58 | 3.07 | 34.66 | 181.61 | 7.2 | 74.61 |
| 23Q2 (15) | 0.32 | -8.3 | -21.15 | 0.28 | -3.45 | -30.0 | 9.50 | -45.05 | 15.01 | 0.00 | 0 | 0 | 283.87 | 8.13 | 27.48 | 169.41 | -1.19 | 44.34 |
| 23Q1 (14) | 0.34 | -1.94 | 70.75 | 0.29 | -3.33 | 0 | 17.29 | 33.31 | 255.35 | 0.00 | 0 | 0 | 262.53 | 1.73 | -50.73 | 171.45 | -0.08 | -36.06 |
| 22Q4 (13) | 0.35 | -16.24 | 65.66 | 0.3 | -25.0 | 0 | 12.97 | 6.14 | 7.28 | 0.00 | 0 | 0 | 258.06 | 18.77 | -50.45 | 171.59 | 64.97 | -38.51 |
| 22Q3 (12) | 0.42 | 4.69 | 100.14 | 0.4 | 0.0 | 0 | 12.22 | 47.94 | 116.72 | 0.00 | 0 | 0 | 217.28 | -2.42 | -59.91 | 104.01 | -11.38 | -66.43 |
| 22Q2 (11) | 0.40 | 98.56 | 83.04 | 0.4 | 0 | 0 | 8.26 | 174.21 | 103.66 | 0.00 | 0 | 0 | 222.67 | -58.21 | -57.47 | 117.37 | -56.23 | -62.6 |
| 22Q1 (10) | 0.20 | -4.86 | 9.86 | 0 | 0 | 0 | -11.13 | -192.06 | 99.29 | 0.00 | 0 | 0 | 532.89 | 2.33 | -9.44 | 268.16 | -3.91 | -24.82 |
| 21Q4 (9) | 0.21 | 1.19 | 26.12 | 0 | 0 | 0 | 12.09 | 116.54 | 102.97 | 0.00 | 0 | 0 | 520.78 | -3.91 | -19.28 | 279.06 | -9.92 | -37.06 |
| 21Q3 (8) | 0.21 | -4.25 | 13.86 | 0 | 0 | 0 | -73.08 | 67.58 | 75.22 | 0.00 | 0 | 0 | 541.99 | 3.52 | -6.0 | 309.79 | -1.29 | -16.69 |
| 21Q2 (7) | 0.22 | 19.17 | 50.17 | 0 | 0 | 0 | -225.44 | 85.64 | 44.98 | 0.00 | 0 | 0 | 523.56 | -11.03 | -31.17 | 313.84 | -12.02 | -32.61 |
| 21Q1 (6) | 0.18 | 9.22 | 29.2 | 0 | 0 | 0 | -1569.75 | -285.8 | -610.62 | 0.00 | 0 | 0 | 588.44 | -8.79 | -25.01 | 356.71 | -19.55 | -35.11 |
| 20Q4 (5) | 0.17 | -8.64 | -9.87 | 0 | 0 | 0 | -406.88 | -37.96 | -66.97 | 0.00 | 0 | 0 | 645.16 | 11.9 | 13.25 | 443.38 | 19.23 | 8.02 |
| 20Q3 (4) | 0.18 | 26.29 | 0.0 | 0 | 0 | 0.0 | -294.92 | 28.02 | 0.0 | 0.00 | 0 | 0.0 | 576.57 | -24.2 | 0.0 | 371.86 | -20.15 | 0.0 |
| 20Q2 (3) | 0.15 | 2.53 | 0.0 | 0 | 0 | 0.0 | -409.75 | -85.49 | 0.0 | 0.00 | 0 | 0.0 | 760.69 | -3.05 | 0.0 | 465.72 | -15.28 | 0.0 |
| 20Q1 (2) | 0.14 | -23.81 | 0.0 | 0 | 0 | 0.0 | -220.90 | 9.35 | 0.0 | 0.00 | 0 | 0.0 | 784.65 | 37.74 | 0.0 | 549.69 | 33.92 | 0.0 |
| 19Q4 (1) | 0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -243.68 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 569.68 | 0.0 | 0.0 | 410.45 | 0.0 | 0.0 |
