- 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) | 0.78 | 7.38 | 22.15 | 0.54 | 1.47 | -9.26 | -12.49 | 0 | 0.00 | 0 | 124.39 | -5.4 | 10.46 | 18.59 |
| 2022 (9) | 0.73 | 95.74 | 22.03 | 356.11 | 1.62 | 244.68 | -1.50 | 0 | 0.00 | 0 | 131.49 | -49.33 | 8.82 | -79.43 |
| 2021 (8) | 0.37 | -27.6 | 4.83 | 49.07 | 0.47 | -83.51 | -12.80 | 0 | 0.00 | 0 | 259.48 | -20.82 | 42.88 | 147.29 |
| 2020 (7) | 0.51 | 0.61 | 3.24 | -33.06 | 2.85 | -81.38 | -10.17 | 0 | 0.00 | 0 | 327.69 | 26.27 | 17.34 | -43.28 |
| 2019 (6) | 0.51 | -30.39 | 4.84 | -72.41 | 15.31 | 669.35 | -4.05 | 0 | 0.00 | 0 | 259.52 | 173.21 | 30.57 | 344.98 |
| 2018 (5) | 0.73 | 0.36 | 17.54 | -18.53 | 1.99 | -73.99 | -2.85 | 0 | 0.00 | 0 | 94.99 | -12.47 | 6.87 | -75.87 |
| 2017 (4) | 0.73 | 4.07 | 21.53 | 29.46 | 7.65 | 488.46 | -1.56 | 0 | 0.00 | 0 | 108.52 | -30.31 | 28.47 | 196.56 |
| 2016 (3) | 0.70 | 14.35 | 16.63 | 29.11 | 1.3 | 490.91 | -2.01 | 0 | 0.00 | 0 | 155.72 | -8.52 | 9.60 | -40.78 |
| 2015 (2) | 0.61 | 33.2 | 12.88 | 39.85 | 0.22 | -94.21 | -2.86 | 0 | 0.00 | 0 | 170.22 | -62.18 | 16.21 | -86.6 |
| 2014 (1) | 0.46 | -10.52 | 9.21 | -21.55 | 3.8 | -36.98 | 0.38 | -93.3 | 0.00 | 0 | 450.02 | 29.94 | 120.95 | -18.25 |
| 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) | 0.77 | 2.3 | 1.5 | 21.96 | 1.62 | 1.9 | -5.80 | 71.34 | 59.21 | 0.00 | 0 | 0 | 126.46 | -2.3 | -1.18 | 13.68 | 6.79 | 38.74 |
| 24Q2 (19) | 0.75 | 2.29 | 1.5 | 21.61 | 4.7 | 3.2 | -20.24 | 54.36 | -106.32 | 0.00 | 0 | 0 | 129.44 | -2.24 | 0.55 | 12.81 | 9.58 | 50.18 |
| 24Q1 (18) | 0.73 | -5.76 | 0.86 | 20.64 | -6.82 | -1.53 | -44.35 | 25.84 | -696.23 | 0.00 | 0 | 0 | 132.41 | 6.45 | 1.17 | 11.69 | 11.76 | 84.38 |
| 23Q4 (17) | 0.78 | 2.93 | 7.38 | 22.15 | 2.78 | 0.54 | -59.80 | -320.53 | -6400.0 | 0.00 | 0 | 0 | 124.39 | -2.8 | -5.4 | 10.46 | 6.09 | 18.59 |
| 23Q3 (16) | 0.76 | 2.3 | 6.67 | 21.55 | 2.91 | 2.52 | -14.22 | -44.95 | -1307.92 | 0.00 | 0 | 0 | 127.97 | -0.59 | -5.9 | 9.86 | 15.59 | 350.23 |
| 23Q2 (15) | 0.74 | 1.65 | 5.23 | 20.94 | -0.1 | 0.92 | -9.81 | -76.12 | -383.25 | 0.00 | 0 | 0 | 128.73 | -1.64 | -7.14 | 8.53 | 34.54 | 420.12 |
| 23Q1 (14) | 0.73 | 0.33 | 13.97 | 20.96 | -4.86 | 33.16 | -5.57 | -505.43 | -127.35 | 0.00 | 0 | 0 | 130.88 | -0.46 | -11.89 | 6.34 | -28.12 | 805.71 |
| 22Q4 (13) | 0.73 | 2.25 | 95.74 | 22.03 | 4.8 | 356.11 | -0.92 | 8.91 | 94.7 | 0.00 | 0 | 0 | 131.49 | -3.32 | -49.33 | 8.82 | 302.74 | -79.43 |
| 22Q3 (12) | 0.71 | 0.91 | 163.13 | 21.02 | 1.3 | 546.77 | -1.01 | 50.25 | 89.57 | 0.00 | 0 | 0 | 136.00 | -1.9 | -85.39 | 2.19 | 33.54 | -99.44 |
| 22Q2 (11) | 0.70 | 10.09 | 147.99 | 20.75 | 31.83 | 605.78 | -2.03 | 17.14 | 91.51 | 0.00 | 0 | 0 | 138.63 | -6.67 | -86.59 | 1.64 | 134.29 | -99.66 |
| 22Q1 (10) | 0.64 | 72.32 | 40.66 | 15.74 | 225.88 | 419.47 | -2.45 | 85.88 | -11.36 | 0.00 | 0 | 0 | 148.54 | -42.75 | -72.78 | 0.70 | -98.37 | -97.25 |
| 21Q4 (9) | 0.37 | 37.46 | -27.6 | 4.83 | 48.62 | 49.07 | -17.35 | -79.24 | -269.15 | 0.00 | 0 | 0 | 259.48 | -72.13 | -20.82 | 42.88 | -89.07 | 147.29 |
| 21Q3 (8) | 0.27 | -4.9 | -47.66 | 3.25 | 10.54 | -6.07 | -9.68 | 59.51 | 71.3 | 0.00 | 0 | 0 | 930.92 | -9.96 | 151.65 | 392.21 | -19.87 | 948.13 |
| 21Q2 (7) | 0.28 | -37.56 | -43.3 | 2.94 | -2.97 | -1.34 | -23.91 | -986.82 | -440.95 | 0.00 | 0 | 0 | 1033.86 | 89.43 | 230.5 | 489.46 | 1823.22 | 1311.36 |
| 21Q1 (6) | 0.45 | -11.3 | -3.3 | 3.03 | -6.48 | 11.4 | -2.20 | 53.19 | -185.71 | 0.00 | 0 | 0 | 545.78 | 66.55 | 51.64 | 25.45 | 46.77 | 58.96 |
| 20Q4 (5) | 0.51 | -0.64 | 0.61 | 3.24 | -6.36 | -32.22 | -4.70 | 86.07 | 0.21 | 0.00 | 0 | 0 | 327.69 | -11.42 | 26.2 | 17.34 | -53.66 | -43.11 |
| 20Q3 (4) | 0.52 | 3.04 | 0.0 | 3.46 | 16.11 | 0.0 | -33.73 | -663.12 | 0.0 | 0.00 | 0 | 0.0 | 369.92 | 18.25 | 0.0 | 37.42 | 7.9 | 0.0 |
| 20Q2 (3) | 0.50 | 6.49 | 0.0 | 2.98 | 9.56 | 0.0 | -4.42 | -474.03 | 0.0 | 0.00 | 0 | 0.0 | 312.82 | -13.09 | 0.0 | 34.68 | 116.61 | 0.0 |
| 20Q1 (2) | 0.47 | -7.72 | 0.0 | 2.72 | -43.1 | 0.0 | -0.77 | 83.65 | 0.0 | 0.00 | 0 | 0.0 | 359.92 | 38.61 | 0.0 | 16.01 | -47.47 | 0.0 |
| 19Q4 (1) | 0.51 | 0.0 | 0.0 | 4.78 | 0.0 | 0.0 | -4.71 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 259.66 | 0.0 | 0.0 | 30.48 | 0.0 | 0.0 |
