- 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) | 0.63 | 651.25 | 10.81 | 0 | 11.89 | 268.11 | 1.63 | -88.08 | 33.80 | 0 | 82.57 | -93.16 | 28.93 | -97.18 |
| 2022 (9) | 0.08 | -23.56 | 0 | 0 | 3.23 | -16.54 | 13.68 | -37.79 | 0.00 | 0 | 1207.81 | -27.21 | 1024.95 | -29.12 |
| 2021 (8) | 0.11 | 101.29 | 0 | 0 | 3.87 | 12.83 | 21.99 | 173.17 | 0.00 | 0 | 1659.40 | -15.69 | 1446.03 | -18.07 |
| 2020 (7) | 0.05 | -23.27 | 0 | 0 | 3.43 | -11.14 | 8.05 | 0 | 0.00 | 0 | 1968.13 | 8.4 | 1765.05 | 13.54 |
| 2019 (6) | 0.07 | -1.66 | 0 | 0 | 3.86 | -7.88 | -20.27 | 0 | 0.00 | 0 | 1815.57 | 27.87 | 1554.52 | 33.5 |
| 2018 (5) | 0.07 | -12.18 | 0.01 | -80.0 | 4.19 | 4.23 | -229.46 | 0 | 0.00 | 0 | 1419.83 | 25.1 | 1164.45 | 25.1 |
| 2017 (4) | 0.08 | -8.68 | 0.05 | 0 | 4.02 | -6.51 | -6393.70 | 0 | 0.00 | 0 | 1134.93 | -2.68 | 930.78 | -3.01 |
| 2016 (3) | 0.09 | -82.76 | 0 | 0 | 4.3 | -39.01 | 271.61 | 0 | 0.00 | 0 | 1166.13 | 555.06 | 959.65 | 1035.41 |
| 2015 (2) | 0.52 | 2.8 | 1.38 | -75.36 | 7.05 | -24.36 | -14.37 | 0 | 0.00 | 0 | 178.02 | 41.54 | 84.52 | 11.12 |
| 2014 (1) | 0.51 | -9.59 | 5.6 | -8.79 | 9.32 | -44.49 | 34.95 | 1286.9 | 0.00 | 0 | 125.77 | -1.43 | 76.06 | 2.52 |
| 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) | 0.62 | 3.52 | -1.92 | 12.14 | 17.18 | 16.06 | 7.93 | 43.14 | 110.9 | 7.80 | -25.67 | -58.19 | 94.10 | 13.84 | 14.45 | 55.71 | 45.72 | 36.44 |
| 24Q2 (19) | 0.60 | -6.02 | -3.83 | 10.36 | -13.74 | 34.37 | 5.54 | -46.0 | -25.94 | 10.50 | 144.29 | 792.5 | 82.66 | -2.0 | 26.08 | 38.23 | -20.87 | 5.43 |
| 24Q1 (18) | 0.64 | 1.92 | -7.44 | 12.01 | 11.1 | 36.32 | 10.26 | 343.13 | 476.4 | 4.30 | -76.97 | -81.71 | 84.35 | 2.16 | 22.62 | 48.31 | 66.99 | 34.27 |
| 23Q4 (17) | 0.63 | -1.09 | 651.25 | 10.81 | 3.35 | 0 | -4.22 | -212.23 | -116.34 | 18.67 | 0.0 | 0 | 82.57 | 0.43 | -93.16 | 28.93 | -29.15 | -97.18 |
| 23Q3 (16) | 0.64 | 1.5 | 424.94 | 10.46 | 35.67 | 5130.0 | 3.76 | -49.73 | -77.28 | 18.67 | 1486.67 | 1766.67 | 82.22 | 25.41 | -91.26 | 40.83 | 12.6 | -94.77 |
| 23Q2 (15) | 0.63 | -9.55 | 449.39 | 7.71 | -12.49 | 3112.5 | 7.48 | 320.22 | -36.82 | 1.18 | -94.99 | -47.71 | 65.56 | -4.7 | -93.63 | 36.26 | 0.78 | -95.58 |
| 23Q1 (14) | 0.69 | 727.24 | 500.0 | 8.81 | 0 | 3046.43 | 1.78 | -93.11 | -68.94 | 23.50 | 0 | 261.54 | 68.79 | -94.3 | -93.9 | 35.98 | -96.49 | -96.18 |
| 22Q4 (13) | 0.08 | -30.88 | -23.56 | 0 | -100.0 | 0 | 25.83 | 56.07 | -14.04 | 0.00 | -100.0 | 0 | 1207.81 | 28.43 | -27.21 | 1024.95 | 31.25 | -29.12 |
| 22Q3 (12) | 0.12 | 6.23 | 1.42 | 0.2 | -16.67 | 0 | 16.55 | 39.78 | 118.92 | 1.00 | -55.56 | 0 | 940.45 | -8.58 | -33.56 | 780.89 | -4.71 | -32.4 |
| 22Q2 (11) | 0.11 | -1.21 | 66.18 | 0.24 | -14.29 | 0 | 11.84 | 106.63 | -81.35 | 2.25 | -65.38 | 0 | 1028.71 | -8.74 | -37.6 | 819.47 | -13.07 | -39.14 |
| 22Q1 (10) | 0.12 | 5.39 | 73.27 | 0.28 | 0 | 0 | 5.73 | -80.93 | -70.22 | 6.50 | 0 | 0 | 1127.25 | -32.07 | -40.81 | 942.63 | -34.81 | -43.03 |
| 21Q4 (9) | 0.11 | -8.29 | 101.29 | 0 | 0 | 0 | 30.05 | 297.49 | 4519.12 | 0.00 | 0 | 0 | 1659.40 | 17.24 | -15.69 | 1446.03 | 25.17 | -18.07 |
| 21Q3 (8) | 0.12 | 74.05 | 108.38 | 0 | 0 | 0 | 7.56 | -88.09 | 225.58 | 0.00 | 0 | 0 | 1415.42 | -14.15 | -25.93 | 1155.22 | -14.2 | -31.7 |
| 21Q2 (7) | 0.07 | 3.0 | 11.91 | 0 | 0 | 0 | 63.49 | 229.99 | 21793.1 | 0.00 | 0 | 0 | 1648.64 | -13.43 | -12.41 | 1346.44 | -18.62 | -15.11 |
| 21Q1 (6) | 0.07 | 22.43 | -1.48 | 0 | 0 | 0 | 19.24 | 2929.41 | -38.55 | 0.00 | 0 | 0 | 1904.51 | -3.23 | 6.27 | 1654.49 | -6.26 | 9.24 |
| 20Q4 (5) | 0.05 | -5.06 | -23.27 | 0 | 0 | 0 | -0.68 | 88.7 | 98.24 | 0.00 | 0 | 0 | 1968.13 | 2.99 | 8.4 | 1765.05 | 4.36 | 13.54 |
| 20Q3 (4) | 0.06 | -6.53 | 0.0 | 0 | 0 | 0.0 | -6.02 | -2175.86 | 0.0 | 0.00 | 0 | 0.0 | 1910.98 | 1.53 | 0.0 | 1691.33 | 6.63 | 0.0 |
| 20Q2 (3) | 0.06 | -9.32 | 0.0 | 0 | 0 | 0.0 | 0.29 | -99.07 | 0.0 | 0.00 | 0 | 0.0 | 1882.25 | 5.03 | 0.0 | 1586.13 | 4.72 | 0.0 |
| 20Q1 (2) | 0.07 | -4.65 | 0.0 | 0 | 0 | 0.0 | 31.31 | 180.82 | 0.0 | 0.00 | 0 | 0.0 | 1792.07 | -1.29 | 0.0 | 1514.59 | -2.57 | 0.0 |
| 19Q4 (1) | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -38.74 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 1815.57 | 0.0 | 0.0 | 1554.52 | 0.0 | 0.0 |
