- 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) | 0.21 | 25.95 | 28.83 | 98.14 | 123.53 | -27.55 | -143.32 | 0 | 0.00 | 0.0 | 163.59 | -32.17 | 132.05 | -37.76 |
| 2022 (9) | 0.16 | -0.55 | 14.55 | 121.46 | 170.51 | -37.62 | -58.68 | 0 | 0.00 | 0.0 | 241.19 | -27.79 | 212.16 | -30.68 |
| 2021 (8) | 0.16 | 13.74 | 6.57 | -12.17 | 273.36 | 39.8 | 252.86 | 218.1 | 0.00 | -53.58 | 334.01 | -3.67 | 306.05 | -5.83 |
| 2020 (7) | 0.14 | -0.69 | 7.48 | -9.99 | 195.53 | 19.69 | 79.49 | 747.44 | 0.00 | -79.34 | 346.72 | 12.13 | 325.01 | 15.1 |
| 2019 (6) | 0.15 | -3.33 | 8.31 | -11.03 | 163.37 | -3.14 | 9.38 | -71.58 | 0.01 | 0 | 309.20 | 10.76 | 282.37 | 9.97 |
| 2018 (5) | 0.15 | -2.41 | 9.34 | -11.3 | 168.66 | -28.97 | 33.00 | -58.16 | 0.00 | 0 | 279.16 | -9.89 | 256.76 | 144.95 |
| 2017 (4) | 0.15 | -8.12 | 10.53 | -38.49 | 237.44 | -0.76 | 78.88 | 30.64 | 0.00 | 0 | 309.81 | 28.33 | 104.82 | -21.76 |
| 2016 (3) | 0.17 | -2.28 | 17.12 | -31.96 | 239.25 | 39.27 | 60.38 | 0 | 0.00 | 0 | 241.41 | 45.66 | 133.97 | 27.49 |
| 2015 (2) | 0.17 | -21.67 | 25.16 | -30.03 | 171.79 | -27.44 | -37.00 | 0 | 3.11 | 0.0 | 165.73 | -16.12 | 105.08 | -19.17 |
| 2014 (1) | 0.22 | -5.61 | 35.96 | -18.97 | 236.75 | -24.65 | 8.52 | -77.7 | 3.11 | 0 | 197.57 | -10.47 | 130.00 | -14.18 |
| 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) | 0.23 | 0.98 | 16.95 | 44.36 | -3.69 | 68.93 | -97.24 | -95.26 | 28.19 | 25.89 | 0.0 | 0.0 | 157.27 | -6.48 | -11.0 | 123.79 | -10.65 | -14.4 |
| 24Q2 (19) | 0.23 | -2.42 | 35.52 | 46.06 | -9.37 | 231.61 | -49.80 | -425.87 | 44.93 | 25.89 | 0.0 | 0.0 | 168.16 | -0.12 | -2.48 | 138.54 | 0.07 | -0.75 |
| 24Q1 (18) | 0.23 | 12.57 | 44.98 | 50.82 | 76.27 | 260.94 | -9.47 | 96.06 | 91.54 | 25.89 | 0.0 | 0.0 | 168.37 | 2.92 | -20.7 | 138.44 | 4.84 | -21.91 |
| 23Q4 (17) | 0.21 | 5.44 | 25.95 | 28.83 | 9.79 | 98.14 | -240.12 | -77.32 | -44.03 | 25.89 | 0.0 | 0.0 | 163.59 | -7.42 | -32.17 | 132.05 | -8.69 | -37.76 |
| 23Q3 (16) | 0.19 | 17.01 | 24.25 | 26.26 | 89.06 | 134.88 | -135.42 | -49.75 | -229.65 | 25.89 | 0.0 | 0.0 | 176.70 | 2.48 | -39.36 | 144.61 | 3.6 | -43.65 |
| 23Q2 (15) | 0.17 | 4.39 | -21.84 | 13.89 | -1.35 | 9.37 | -90.43 | 19.24 | -1726.44 | 25.89 | 0.0 | 0.0 | 172.43 | -18.79 | -27.5 | 139.59 | -21.26 | -35.8 |
| 23Q1 (14) | 0.16 | -2.21 | -11.15 | 14.08 | -3.23 | 11.22 | -111.98 | 32.83 | -259.14 | 25.89 | 0.0 | 297171.58 | 212.33 | -11.97 | -38.12 | 177.28 | -16.44 | -43.82 |
| 22Q4 (13) | 0.16 | 4.02 | -0.55 | 14.55 | 30.14 | 121.46 | -166.72 | -305.84 | -515.24 | 25.89 | 0.0 | 297171.58 | 241.19 | -17.23 | -27.79 | 212.16 | -17.33 | -30.68 |
| 22Q3 (12) | 0.16 | -26.4 | -13.47 | 11.18 | -11.97 | 43.52 | -41.08 | -838.85 | -120.9 | 25.89 | 0.0 | 352586.32 | 291.41 | 22.53 | -6.49 | 256.64 | 18.03 | -10.42 |
| 22Q2 (11) | 0.21 | 18.67 | 24.43 | 12.7 | 0.32 | 60.35 | 5.56 | 117.83 | -98.39 | 25.89 | 297171.58 | 710192.63 | 237.83 | -30.68 | -28.05 | 217.43 | -31.1 | -29.64 |
| 22Q1 (10) | 0.18 | 9.46 | 8.73 | 12.66 | 92.69 | 33.26 | -31.18 | -177.66 | -107.57 | 0.01 | 0.0 | 164.46 | 343.11 | 2.72 | 1.62 | 315.57 | 3.11 | -0.51 |
| 21Q4 (9) | 0.16 | -9.5 | 13.74 | 6.57 | -15.66 | -12.17 | 40.15 | -79.57 | -84.4 | 0.01 | 18.64 | 141.9 | 334.01 | 7.18 | -3.67 | 306.05 | 6.82 | -5.83 |
| 21Q3 (8) | 0.18 | 5.84 | 5.84 | 7.79 | -1.64 | 0.13 | 196.52 | -43.03 | 45.71 | 0.01 | 101.4 | 20.63 | 311.63 | -5.72 | 3.82 | 286.50 | -7.29 | 26.0 |
| 21Q2 (7) | 0.17 | 3.7 | 16.32 | 7.92 | -16.63 | -25.07 | 344.96 | -16.21 | 1460.25 | 0.00 | 10.68 | 0 | 330.54 | -2.1 | 15.64 | 309.03 | -2.57 | 20.33 |
| 21Q1 (6) | 0.17 | 14.5 | 11.94 | 9.5 | 27.01 | -22.64 | 411.70 | 60.0 | 3183.9 | 0.00 | -8.53 | 0 | 337.64 | -2.62 | 14.83 | 317.18 | -2.41 | 17.9 |
| 20Q4 (5) | 0.14 | -15.78 | -0.69 | 7.48 | -3.86 | -9.99 | 257.32 | 90.79 | 31667.9 | 0.00 | -40.84 | 0 | 346.72 | 15.51 | 12.13 | 325.01 | 42.94 | 15.1 |
| 20Q3 (4) | 0.17 | 16.32 | 0.0 | 7.78 | -26.4 | 0.0 | 134.87 | 631.82 | 0.0 | 0.01 | 0 | 0.0 | 300.17 | 5.02 | 0.0 | 227.38 | -11.46 | 0.0 |
| 20Q2 (3) | 0.15 | -0.2 | 0.0 | 10.57 | -13.93 | 0.0 | -25.36 | -89.96 | 0.0 | 0.00 | 0 | 0.0 | 285.83 | -2.79 | 0.0 | 256.81 | -4.54 | 0.0 |
| 20Q1 (2) | 0.15 | 1.59 | 0.0 | 12.28 | 47.77 | 0.0 | -13.35 | -1748.15 | 0.0 | 0.00 | 0 | 0.0 | 294.03 | -4.91 | 0.0 | 269.02 | -4.73 | 0.0 |
| 19Q4 (1) | 0.15 | 0.0 | 0.0 | 8.31 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 309.20 | 0.0 | 0.0 | 282.37 | 0.0 | 0.0 |
