- 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) | 0.05 | -35.86 | 0 | 0 | 6.72 | 1100.0 | 20727.00 | 0 | 0.00 | 0 | 1109.31 | 54.36 | 874.33 | 43.98 |
| 2022 (9) | 0.08 | 46.67 | 0 | 0 | 0.56 | 194.74 | -39281.00 | 0 | 0.00 | 0 | 718.64 | -39.2 | 607.24 | -43.23 |
| 2021 (8) | 0.05 | 36.36 | 0 | 0 | 0.19 | -68.85 | -35834.50 | 0 | 0.00 | 0 | 1181.96 | -24.9 | 1069.72 | -27.35 |
| 2020 (7) | 0.04 | -40.81 | 0 | 0 | 0.61 | -78.6 | -8804.69 | 0 | 0.00 | 0 | 1573.84 | 122.92 | 1472.39 | 125.58 |
| 2019 (6) | 0.07 | -83.19 | 0 | 0 | 2.85 | -40.5 | 7.15 | 65.13 | 0.00 | 0 | 706.02 | 544.36 | 652.72 | 2075.73 |
| 2018 (5) | 0.40 | 10.16 | 6.08 | 367.69 | 4.79 | 404.21 | 4.33 | -2.91 | 3.83 | 0 | 109.57 | -71.72 | 30.00 | -91.74 |
| 2017 (4) | 0.36 | -29.32 | 1.3 | 0.0 | 0.95 | -24.0 | 4.46 | 0 | 0.00 | 0 | 387.40 | -28.56 | 363.07 | 17.84 |
| 2016 (3) | 0.51 | 3.09 | 1.3 | -67.25 | 1.25 | -73.29 | -13.81 | 0 | 0.00 | 0 | 542.30 | 206.78 | 308.11 | 120.82 |
| 2015 (2) | 0.50 | 7.01 | 3.97 | 93.66 | 4.68 | -59.93 | -36.90 | 0 | 0.00 | 0 | 176.77 | 30.64 | 139.53 | 18.3 |
| 2014 (1) | 0.46 | 12.86 | 2.05 | 230.65 | 11.68 | 16.45 | 56.32 | 0 | 0.00 | 0 | 135.31 | 1.06 | 117.95 | 6.24 |
| 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) | 0.06 | -45.11 | -10.47 | 0 | 0 | 0 | -23715.00 | 0 | -180.98 | 0.00 | 0 | 0 | 1445.70 | 107.78 | 50.74 | 1104.51 | 102.55 | 20.49 |
| 24Q2 (19) | 0.10 | -22.79 | 121.66 | 0 | -100.0 | 0 | 0.00 | -100.0 | -100.0 | 0.00 | 0 | 0 | 695.77 | 36.91 | -44.81 | 545.31 | 31.73 | -55.62 |
| 24Q1 (18) | 0.13 | 158.27 | 649.71 | 0.19 | 0 | 0 | 4418.00 | 0 | -82.62 | 0.00 | 0 | 0 | 508.21 | -54.19 | -83.58 | 413.95 | -52.66 | -85.51 |
| 23Q4 (17) | 0.05 | -18.2 | -35.86 | 0 | 0 | 0 | 0.00 | -100.0 | 0 | 0.00 | 0 | 0 | 1109.31 | 15.66 | 54.36 | 874.33 | -4.62 | 43.98 |
| 23Q3 (16) | 0.06 | 35.89 | 60.88 | 0 | 0 | 0 | 29284.00 | 208.35 | 783.73 | 0.00 | 0 | 0 | 959.09 | -23.93 | -37.99 | 916.68 | -25.4 | -36.86 |
| 23Q2 (15) | 0.05 | 161.14 | 40.62 | 0 | 0 | 0 | 9497.00 | -62.65 | 0 | 0.00 | 0 | 0 | 1260.77 | -59.26 | -29.31 | 1228.78 | -57.0 | -26.08 |
| 23Q1 (14) | 0.02 | -77.9 | -50.42 | 0 | 0 | 0 | 25427.00 | 0 | 0 | 0.00 | 0 | 0 | 3094.90 | 330.66 | 88.43 | 2857.67 | 370.6 | 86.85 |
| 22Q4 (13) | 0.08 | 105.18 | 46.67 | 0 | 0 | 0 | 0.00 | 100.0 | 0 | 0.00 | 0 | 0 | 718.64 | -53.54 | -39.2 | 607.24 | -58.17 | -43.23 |
| 22Q3 (12) | 0.04 | 18.77 | 4.89 | 0 | 0 | 0 | -4283.00 | 0 | 0 | 0.00 | 0 | 0 | 1546.78 | -13.27 | -6.57 | 1451.79 | -12.67 | -1.78 |
| 22Q2 (11) | 0.03 | -7.93 | 4.5 | 0 | 0 | 0 | 0.00 | 0 | 100.0 | 0.00 | 0 | 0 | 1783.50 | 8.59 | -9.27 | 1662.36 | 8.69 | -5.57 |
| 22Q1 (10) | 0.04 | -34.63 | 12.78 | 0 | 0 | 0 | 0.00 | 0 | 100.0 | 0.00 | 0 | 0 | 1642.47 | 38.96 | -18.29 | 1529.40 | 42.97 | -19.08 |
| 21Q4 (9) | 0.05 | 46.74 | 36.36 | 0 | 0 | 0 | 0.00 | 0 | 100.0 | 0.00 | 0 | 0 | 1181.96 | -28.6 | -24.9 | 1069.72 | -27.63 | -27.35 |
| 21Q3 (8) | 0.04 | 18.33 | 33.82 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 | 0.00 | 0 | 0 | 1655.47 | -15.79 | 4.91 | 1478.15 | -16.03 | 2.47 |
| 21Q2 (7) | 0.03 | -0.64 | 15.61 | 0 | 0 | 0 | -20060.00 | -39.85 | -151.27 | 0.00 | 0 | 0 | 1965.81 | -2.21 | 12.83 | 1760.38 | -6.86 | 8.37 |
| 21Q1 (6) | 0.03 | -20.96 | -32.25 | 0 | 0 | 0 | -14344.00 | 51.42 | -383.74 | 0.00 | 0 | 0 | 2010.21 | 27.73 | 86.02 | 1889.94 | 28.36 | 88.1 |
| 20Q4 (5) | 0.04 | 44.0 | -40.81 | 0 | 0 | 0 | -29527.00 | -662.84 | -1492.33 | 0.00 | 0 | 0 | 1573.84 | -0.26 | 122.92 | 1472.39 | 2.07 | 125.58 |
| 20Q3 (4) | 0.03 | 2.23 | 0.0 | 0 | 0 | 0.0 | -3870.67 | 51.52 | 0.0 | 0.00 | 0 | 0.0 | 1577.92 | -9.43 | 0.0 | 1442.50 | -11.2 | 0.0 |
| 20Q2 (3) | 0.03 | -41.77 | 0.0 | 0 | 0 | 0.0 | -7983.50 | -169.24 | 0.0 | 0.00 | 0 | 0.0 | 1742.28 | 61.23 | 0.0 | 1624.47 | 61.68 | 0.0 |
| 20Q1 (2) | 0.05 | -30.94 | 0.0 | 0 | 0 | 0.0 | -2965.25 | -59.91 | 0.0 | 0.00 | 0 | 0.0 | 1080.64 | 53.06 | 0.0 | 1004.76 | 53.93 | 0.0 |
| 19Q4 (1) | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -1854.33 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 706.02 | 0.0 | 0.0 | 652.72 | 0.0 | 0.0 |
