- 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) | 0.32 | -24.38 | 1.22 | -12.23 | 10.1 | -23.77 | 8.61 | -53.96 | 0.00 | 0 | 263.26 | 28.61 | 200.48 | 35.39 |
| 2022 (9) | 0.42 | -22.69 | 1.39 | -38.77 | 13.25 | 8.43 | 18.70 | 0 | 0.00 | 0 | 204.70 | 24.85 | 148.08 | 41.7 |
| 2021 (8) | 0.54 | 8.01 | 2.27 | 56.55 | 12.22 | 27.03 | -26.48 | 0 | 0.00 | 0 | 163.96 | -10.01 | 104.50 | -18.98 |
| 2020 (7) | 0.50 | 39.87 | 1.45 | 145.76 | 9.62 | -2.93 | -3.29 | 0 | 0.00 | 0 | 182.19 | -23.8 | 128.98 | -29.26 |
| 2019 (6) | 0.36 | -0.08 | 0.59 | -21.33 | 9.91 | -3.51 | 12.15 | 253.2 | 0.00 | 0 | 239.08 | 3.91 | 182.33 | 11.44 |
| 2018 (5) | 0.36 | 7.05 | 0.75 | 56.25 | 10.27 | -16.91 | 3.44 | -90.27 | 0.00 | 0 | 230.09 | -9.95 | 163.62 | -9.11 |
| 2017 (4) | 0.34 | -9.96 | 0.48 | -41.46 | 12.36 | -14.93 | 35.34 | -57.63 | 0.00 | 0 | 255.51 | 13.85 | 180.01 | 9.41 |
| 2016 (3) | 0.37 | -14.82 | 0.82 | -26.79 | 14.53 | -26.62 | 83.40 | -9.21 | 0.00 | 0 | 224.43 | 17.55 | 164.53 | 14.57 |
| 2015 (2) | 0.44 | -8.68 | 1.12 | -33.33 | 19.8 | -11.05 | 91.86 | 195.09 | 0.00 | 0 | 190.93 | 9.87 | 143.61 | 13.25 |
| 2014 (1) | 0.48 | -8.11 | 1.68 | -21.5 | 22.26 | 19.42 | 31.13 | 0 | 0.00 | 0 | 173.78 | 13.89 | 126.81 | 17.91 |
| 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) | 0.34 | 2.39 | -1.51 | 1.41 | 54.95 | 13.71 | -44.82 | -51.01 | -260.01 | 0.00 | 0 | 0 | 240.04 | -2.41 | -3.92 | 187.40 | -1.77 | 0.76 |
| 24Q2 (19) | 0.33 | 0.58 | -18.43 | 0.91 | -19.47 | -33.58 | -29.68 | -229.05 | -198.02 | 0.00 | 0 | 0 | 245.96 | -3.08 | 17.0 | 190.77 | -1.32 | 22.85 |
| 24Q1 (18) | 0.33 | 3.34 | -15.89 | 1.13 | -7.38 | -16.3 | -9.02 | 74.29 | -188.95 | 0.00 | 0 | 0 | 253.77 | -3.6 | 15.7 | 193.33 | -3.57 | 22.03 |
| 23Q4 (17) | 0.32 | -7.46 | -24.38 | 1.22 | -1.61 | -12.23 | -35.08 | -225.24 | -392.82 | 0.00 | 0 | 0 | 263.26 | 5.37 | 28.61 | 200.48 | 7.8 | 35.39 |
| 23Q3 (16) | 0.34 | -15.19 | -32.33 | 1.24 | -9.49 | -50.99 | 28.01 | -7.5 | 21.2 | 0.00 | 0 | -100.0 | 249.84 | 18.85 | 43.3 | 185.98 | 19.76 | 51.88 |
| 23Q2 (15) | 0.40 | 3.72 | -22.53 | 1.37 | 1.48 | -47.31 | 30.28 | 198.62 | 5.73 | 0.00 | 0 | -100.0 | 210.22 | -4.16 | 23.88 | 155.29 | -1.98 | 37.01 |
| 23Q1 (14) | 0.39 | -7.09 | -28.46 | 1.35 | -2.88 | -42.8 | 10.14 | -15.36 | -7.31 | 0.00 | 0 | -100.0 | 219.34 | 7.15 | 34.4 | 158.43 | 6.99 | 51.96 |
| 22Q4 (13) | 0.42 | -17.19 | -22.69 | 1.39 | -45.06 | -38.77 | 11.98 | -48.16 | 123.02 | 0.00 | -100.0 | 0 | 204.70 | 17.41 | 24.85 | 148.08 | 20.93 | 41.7 |
| 22Q3 (12) | 0.51 | -2.91 | 2.98 | 2.53 | -2.69 | 29.08 | 23.11 | -19.31 | 612.42 | 0.89 | -30.86 | 0 | 174.35 | 2.74 | -3.49 | 122.45 | 8.04 | 10.24 |
| 22Q2 (11) | 0.52 | -4.23 | 1.24 | 2.6 | 10.17 | 52.94 | 28.64 | 161.79 | 262.63 | 1.29 | -70.0 | 0 | 169.70 | 3.98 | -2.2 | 113.34 | 8.71 | 7.46 |
| 22Q1 (10) | 0.55 | 0.4 | 11.71 | 2.36 | 3.96 | 38.82 | 10.94 | 121.02 | 143.34 | 4.29 | 0 | 0 | 163.20 | -0.46 | -12.12 | 104.26 | -0.23 | -13.83 |
| 21Q4 (9) | 0.54 | 10.31 | 8.01 | 2.27 | 15.82 | 56.55 | -52.05 | -1054.1 | -805.22 | 0.00 | 0 | 0 | 163.96 | -9.24 | -10.01 | 104.50 | -5.92 | -18.98 |
| 21Q3 (8) | 0.49 | -4.55 | 0.37 | 1.96 | 15.29 | 36.11 | -4.51 | 74.39 | 49.83 | 0.00 | 0 | 0 | 180.66 | 4.12 | -5.39 | 111.08 | 5.32 | -23.83 |
| 21Q2 (7) | 0.52 | 5.67 | 25.15 | 1.7 | 0.0 | 71.72 | -17.61 | 30.23 | -189.12 | 0.00 | 0 | 0 | 173.51 | -6.56 | -20.99 | 105.47 | -12.83 | -37.48 |
| 21Q1 (6) | 0.49 | -2.92 | 25.75 | 1.7 | 17.24 | 68.32 | -25.24 | -338.96 | -60.25 | 0.00 | 0 | 0 | 185.70 | 1.93 | -16.06 | 120.99 | -6.19 | -29.81 |
| 20Q4 (5) | 0.50 | 2.51 | 39.87 | 1.45 | 0.69 | 145.76 | -5.75 | 36.04 | -172.24 | 0.00 | 0 | 0 | 182.19 | -4.59 | -23.8 | 128.98 | -11.56 | -29.26 |
| 20Q3 (4) | 0.49 | 19.01 | 0.0 | 1.44 | 45.45 | 0.0 | -8.99 | -145.5 | 0.0 | 0.00 | 0 | 0.0 | 190.95 | -13.05 | 0.0 | 145.84 | -13.56 | 0.0 |
| 20Q2 (3) | 0.41 | 6.18 | 0.0 | 0.99 | -1.98 | 0.0 | 19.76 | 225.46 | 0.0 | 0.00 | 0 | 0.0 | 219.61 | -0.73 | 0.0 | 168.71 | -2.12 | 0.0 |
| 20Q1 (2) | 0.39 | 7.98 | 0.0 | 1.01 | 71.19 | 0.0 | -15.75 | -297.86 | 0.0 | 0.00 | 0 | 0.0 | 221.22 | -7.47 | 0.0 | 172.37 | -5.46 | 0.0 |
| 19Q4 (1) | 0.36 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 7.96 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 239.08 | 0.0 | 0.0 | 182.33 | 0.0 | 0.0 |
