- 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 | 12.04 | 10.52 | 27.52 | 4.78 | 6728.57 | 28.56 | 0 | 0.00 | 0 | 170.50 | -6.11 | 18.14 | 11.56 |
| 2022 (9) | 0.42 | 19.51 | 8.25 | 19.05 | 0.07 | 16.67 | -20.08 | 0 | 0.00 | 0 | 181.60 | -9.3 | 16.26 | -59.67 |
| 2021 (8) | 0.35 | 96.55 | 6.93 | 90.91 | 0.06 | -99.1 | 0.11 | -99.8 | 0.00 | 0 | 200.22 | -44.31 | 40.32 | -41.34 |
| 2020 (7) | 0.18 | -16.6 | 3.63 | -24.84 | 6.67 | -48.77 | 54.77 | -11.02 | 0.00 | 0 | 359.50 | 8.27 | 68.73 | -31.82 |
| 2019 (6) | 0.21 | -41.11 | 4.83 | -48.83 | 13.02 | 185.53 | 61.55 | 255.99 | 0.22 | -93.82 | 332.05 | 63.65 | 100.80 | 227.06 |
| 2018 (5) | 0.36 | 74.84 | 9.44 | 137.19 | 4.56 | 412.36 | 17.29 | -99.95 | 3.52 | 0 | 202.90 | -53.94 | 30.82 | -82.48 |
| 2017 (4) | 0.21 | 177.49 | 3.98 | 226.23 | 0.89 | 1012.5 | 32625.80 | 189.96 | 0.00 | 0 | 440.51 | -65.17 | 175.92 | -69.13 |
| 2016 (3) | 0.07 | 52.05 | 1.22 | 121.82 | 0.08 | -91.49 | 11251.70 | 710.25 | 0.00 | 0 | 1264.71 | -42.49 | 569.87 | -50.95 |
| 2015 (2) | 0.05 | 19.02 | 0.55 | 83.33 | 0.94 | -94.06 | 1388.67 | -38.28 | 0.00 | 0 | 2199.21 | -17.38 | 1161.85 | -27.45 |
| 2014 (1) | 0.04 | -89.85 | 0.3 | -93.59 | 15.83 | 73.77 | 2249.81 | 1324.47 | 0.00 | 0 | 2661.75 | 1148.12 | 1601.35 | 2502.97 |
| 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) | 0.51 | 4.95 | 8.96 | 15.43 | 18.78 | 53.53 | 7.71 | 168.9 | 255.76 | 0.00 | 0 | 0 | 156.36 | -3.68 | -7.0 | 9.48 | -10.48 | 53.9 |
| 24Q2 (19) | 0.49 | 1.0 | 10.46 | 12.99 | 11.41 | 40.74 | -11.19 | 30.24 | 70.73 | 0.00 | 0 | 0 | 162.34 | -1.72 | -7.86 | 10.59 | -28.4 | 27.74 |
| 24Q1 (18) | 0.48 | 3.57 | 13.9 | 11.66 | 10.84 | 47.04 | -16.04 | -112.43 | 64.97 | 0.00 | 0 | 0 | 165.18 | -3.12 | -9.87 | 14.79 | -18.47 | 17.29 |
| 23Q4 (17) | 0.47 | -0.75 | 12.04 | 10.52 | 4.68 | 27.52 | 129.03 | 2706.67 | 284.28 | 0.00 | 0 | 0 | 170.50 | 1.41 | -6.11 | 18.14 | 194.48 | 11.56 |
| 23Q3 (16) | 0.47 | 6.4 | 14.26 | 10.05 | 8.88 | 17.68 | -4.95 | 87.05 | -104.53 | 0.00 | 0 | 0 | 168.13 | -4.57 | -7.36 | 6.16 | -25.69 | -64.21 |
| 23Q2 (15) | 0.44 | 4.14 | 8.31 | 9.23 | 16.39 | 6.58 | -38.23 | 16.51 | -17.31 | 0.00 | 0 | 0 | 176.19 | -3.86 | -2.67 | 8.29 | -34.26 | -61.02 |
| 23Q1 (14) | 0.42 | 1.88 | 20.06 | 7.93 | -3.88 | 14.93 | -45.79 | 34.6 | 34.76 | 0.00 | 0 | 0 | 183.26 | 0.91 | -7.01 | 12.61 | -22.45 | -54.84 |
| 22Q4 (13) | 0.42 | 1.22 | 19.51 | 8.25 | -3.4 | 19.05 | -70.02 | -164.04 | 39.55 | 0.00 | 0 | 0 | 181.60 | 0.07 | -9.3 | 16.26 | -5.52 | -59.67 |
| 22Q3 (12) | 0.41 | 0.86 | 52.02 | 8.54 | -1.39 | 38.41 | 109.34 | 435.5 | 86.36 | 0.00 | 0 | 0 | 181.48 | 0.25 | -23.54 | 17.21 | -19.09 | -49.08 |
| 22Q2 (11) | 0.41 | 15.44 | 113.54 | 8.66 | 25.51 | 85.04 | -32.59 | 53.57 | -330.52 | 0.00 | 0 | 0 | 181.03 | -8.14 | -44.24 | 21.27 | -23.82 | -58.28 |
| 22Q1 (10) | 0.35 | 1.41 | 97.42 | 6.9 | -0.43 | 95.47 | -70.19 | 39.4 | -722.86 | 0.00 | 0 | 0 | 197.08 | -1.57 | -43.35 | 27.92 | -30.75 | -48.54 |
| 21Q4 (9) | 0.35 | 28.75 | 96.55 | 6.93 | 12.32 | 90.91 | -115.83 | -297.43 | -1735.66 | 0.00 | 0 | 0 | 200.22 | -15.65 | -44.31 | 40.32 | 19.29 | -41.34 |
| 21Q3 (8) | 0.27 | 41.68 | 68.9 | 6.17 | 31.84 | 80.94 | 58.67 | 875.03 | -11.92 | 0.00 | 0 | 0 | 237.36 | -26.89 | -40.51 | 33.80 | -33.7 | -58.32 |
| 21Q2 (7) | 0.19 | 6.72 | 1.28 | 4.68 | 32.58 | 72.69 | -7.57 | 11.25 | -104.32 | 0.00 | 0 | -100.0 | 324.65 | -6.67 | -15.7 | 50.98 | -6.04 | -30.15 |
| 21Q1 (6) | 0.18 | 0.96 | -16.67 | 3.53 | -2.75 | -9.72 | -8.53 | -35.18 | -47.83 | 0.00 | 0 | 0 | 347.86 | -3.24 | 1.03 | 54.26 | -21.05 | -14.85 |
| 20Q4 (5) | 0.18 | 10.64 | -16.6 | 3.63 | 6.45 | -24.84 | -6.31 | -109.47 | -613.01 | 0.00 | 0 | 0 | 359.50 | -9.89 | 8.27 | 68.73 | -15.25 | -31.82 |
| 20Q3 (4) | 0.16 | -15.05 | 0.0 | 3.41 | 25.83 | 0.0 | 66.61 | -61.94 | 0.0 | 0.00 | -100.0 | 0.0 | 398.96 | 3.6 | 0.0 | 81.10 | 11.11 | 0.0 |
| 20Q2 (3) | 0.19 | -12.18 | 0.0 | 2.71 | -30.69 | 0.0 | 175.03 | 3133.45 | 0.0 | 0.49 | 0 | 0.0 | 385.10 | 11.84 | 0.0 | 72.99 | 14.55 | 0.0 |
| 20Q1 (2) | 0.21 | 1.04 | 0.0 | 3.91 | -19.05 | 0.0 | -5.77 | -569.11 | 0.0 | 0.00 | 0 | 0.0 | 344.32 | 3.7 | 0.0 | 63.72 | -36.79 | 0.0 |
| 19Q4 (1) | 0.21 | 0.0 | 0.0 | 4.83 | 0.0 | 0.0 | 1.23 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 332.05 | 0.0 | 0.0 | 100.80 | 0.0 | 0.0 |
