- 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) | 0.47 | 7.84 | 0.6 | 200.0 | 19.74 | -36.75 | 214.60 | 1985.52 | 0.00 | 0 | 201.18 | -10.55 | 140.37 | -10.46 |
| 2022 (9) | 0.44 | -39.0 | 0.2 | -97.19 | 31.21 | 7.03 | 10.29 | -53.46 | 0.00 | 0 | 224.90 | 62.31 | 156.76 | 125.33 |
| 2021 (8) | 0.71 | 23.47 | 7.13 | 131.49 | 29.16 | 33.39 | 22.11 | 60.45 | 0.00 | 0 | 138.56 | -16.44 | 69.57 | -31.93 |
| 2020 (7) | 0.58 | 64.72 | 3.08 | 208.0 | 21.86 | 17.84 | 13.78 | 221.21 | 0.00 | 0 | 165.83 | -38.42 | 102.21 | -45.5 |
| 2019 (6) | 0.35 | -52.38 | 1.0 | -79.96 | 18.55 | -51.88 | 4.29 | -6.74 | 0.00 | 0 | 269.29 | 103.88 | 187.55 | 279.12 |
| 2018 (5) | 0.74 | -9.68 | 4.99 | -29.32 | 38.55 | 21.88 | 4.60 | -57.84 | 0.00 | 0 | 132.08 | 9.91 | 49.47 | 15.72 |
| 2017 (4) | 0.82 | 80.62 | 7.06 | 2106.25 | 31.63 | 118.14 | 10.91 | -59.47 | 0.00 | 0 | 120.17 | -42.34 | 42.75 | -59.33 |
| 2016 (3) | 0.45 | 46.44 | 0.32 | 60.0 | 14.5 | -9.09 | 26.92 | 95.92 | 0.00 | 0 | 208.42 | -30.83 | 105.11 | -49.3 |
| 2015 (2) | 0.31 | -55.38 | 0.2 | -85.4 | 15.95 | 68.78 | 13.74 | 307.72 | 0.00 | 0 | 301.33 | 122.43 | 207.33 | 81.3 |
| 2014 (1) | 0.69 | 45.51 | 1.37 | 71.25 | 9.45 | 64.06 | 3.37 | -91.08 | 0.00 | 0 | 135.47 | -19.77 | 114.36 | -18.0 |
| 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) | 0.73 | 10.3 | 51.39 | 11.5 | 49.54 | 917.7 | 2.22 | -5.53 | -98.72 | 0.00 | 0 | 0 | 132.55 | -8.37 | -32.13 | 92.81 | 118.99 | -14.35 |
| 24Q2 (19) | 0.66 | 30.49 | 73.97 | 7.69 | 327.22 | 0 | 2.35 | -91.45 | 0 | 0.00 | 0 | 0 | 144.66 | -22.9 | -43.65 | 42.38 | -61.59 | -69.98 |
| 24Q1 (18) | 0.51 | 8.23 | 37.05 | 1.8 | 200.0 | 0 | 27.47 | -77.83 | -98.11 | 0.00 | 0 | 0 | 187.62 | -6.74 | -29.05 | 110.33 | -21.4 | -47.06 |
| 23Q4 (17) | 0.47 | -2.81 | 7.84 | 0.6 | -46.9 | 200.0 | 123.89 | -28.6 | 408.58 | 0.00 | 0 | 0 | 201.18 | 3.01 | -10.55 | 140.37 | 29.54 | -10.46 |
| 23Q3 (16) | 0.48 | 26.74 | -1.69 | 1.13 | 0 | -56.37 | 173.52 | 0 | 2744.59 | 0.00 | 0 | 0 | 195.30 | -23.92 | -2.42 | 108.36 | -23.24 | -12.43 |
| 23Q2 (15) | 0.38 | 2.8 | -38.72 | 0 | 0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | 0 | 0 | 256.71 | -2.92 | 62.22 | 141.17 | -32.27 | 79.17 |
| 23Q1 (14) | 0.37 | -14.84 | -52.19 | 0 | -100.0 | -100.0 | 1450.00 | 5852.38 | 14650.76 | 0.00 | 0 | 0 | 264.43 | 17.58 | 107.1 | 208.42 | 32.95 | 222.63 |
| 22Q4 (13) | 0.44 | -11.4 | -39.0 | 0.2 | -92.28 | -97.19 | 24.36 | 299.34 | 78.33 | 0.00 | 0 | 0 | 224.90 | 12.37 | 62.31 | 156.76 | 26.68 | 125.33 |
| 22Q3 (12) | 0.49 | -21.0 | -24.92 | 2.59 | -44.42 | -32.38 | 6.10 | -17.12 | -80.3 | 0.00 | 0 | 0 | 200.15 | 26.48 | 33.6 | 123.74 | 57.05 | 117.58 |
| 22Q2 (11) | 0.62 | -19.81 | 15.69 | 4.66 | -55.7 | 138.97 | 7.36 | -25.13 | -83.71 | 0.00 | 0 | 0 | 158.25 | 23.94 | -12.55 | 78.79 | 21.97 | -25.2 |
| 22Q1 (10) | 0.78 | 8.67 | 31.99 | 10.52 | 47.55 | 288.19 | 9.83 | -28.04 | -43.6 | 0.00 | 0 | 0 | 127.68 | -7.85 | -21.93 | 64.60 | -7.14 | -41.26 |
| 21Q4 (9) | 0.71 | 9.05 | 23.47 | 7.13 | 86.16 | 131.49 | 13.66 | -55.88 | -2.78 | 0.00 | 0 | 0 | 138.56 | -7.51 | -16.44 | 69.57 | 22.33 | -31.93 |
| 21Q3 (8) | 0.66 | 21.75 | 91.58 | 3.83 | 96.41 | 1815.0 | 30.96 | -31.46 | -87.68 | 0.00 | 0 | 0 | 149.81 | -17.21 | -46.41 | 56.87 | -46.01 | -57.59 |
| 21Q2 (7) | 0.54 | -8.51 | 29.98 | 1.95 | -28.04 | 178.57 | 45.17 | 159.15 | 497.49 | 0.00 | 0 | 0 | 180.96 | 10.65 | -21.85 | 105.34 | -4.22 | -22.25 |
| 21Q1 (6) | 0.59 | 1.66 | 0.34 | 2.71 | -12.01 | 11.98 | 17.43 | 24.06 | 29.4 | 0.00 | 0 | 0 | 163.54 | -1.38 | -1.11 | 109.98 | 7.6 | -1.68 |
| 20Q4 (5) | 0.58 | 69.2 | 64.72 | 3.08 | 1440.0 | 208.0 | 14.05 | -94.41 | 20.7 | 0.00 | 0 | 0 | 165.83 | -40.68 | -38.42 | 102.21 | -23.78 | -45.25 |
| 20Q3 (4) | 0.34 | -17.4 | 0.0 | 0.2 | -71.43 | 0.0 | 251.21 | 3222.88 | 0.0 | 0.00 | 0 | 0.0 | 279.53 | 20.73 | 0.0 | 134.10 | -1.02 | 0.0 |
| 20Q2 (3) | 0.41 | -29.37 | 0.0 | 0.7 | -71.07 | 0.0 | 7.56 | -43.88 | 0.0 | 0.00 | 0 | 0.0 | 231.54 | 40.01 | 0.0 | 135.48 | 21.12 | 0.0 |
| 20Q1 (2) | 0.59 | 66.88 | 0.0 | 2.42 | 142.0 | 0.0 | 13.47 | 15.72 | 0.0 | 0.00 | 0 | 0.0 | 165.37 | -38.59 | 0.0 | 111.86 | -40.09 | 0.0 |
| 19Q4 (1) | 0.35 | 0.0 | 0.0 | 1.0 | 0.0 | 0.0 | 11.64 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 269.29 | 0.0 | 0.0 | 186.70 | 0.0 | 0.0 |
