- 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) | 0.62 | 20.0 | 10.64 | 158.25 | 54.12 | 9.84 | -5.44 | 0 | 0.00 | 0 | 121.25 | -23.34 | 59.39 | -29.26 |
| 2022 (9) | 0.52 | -7.82 | 4.12 | 106.0 | 49.27 | -43.95 | -5.42 | 0 | 0.00 | 0 | 158.17 | -4.72 | 83.95 | -26.31 |
| 2021 (8) | 0.56 | 0.02 | 2.0 | -30.8 | 87.91 | 132.81 | 198.38 | 3338.13 | 0.00 | 0 | 166.01 | 6.23 | 113.92 | 11.64 |
| 2020 (7) | 0.56 | -25.98 | 2.89 | -62.32 | 37.76 | 24.83 | 5.77 | 0 | 0.24 | 0 | 156.27 | 42.18 | 102.04 | 56.77 |
| 2019 (6) | 0.76 | 14.63 | 7.67 | 31.11 | 30.25 | -40.35 | -5.31 | 0 | 0.00 | 0 | 109.91 | -14.5 | 65.09 | 30.08 |
| 2018 (5) | 0.66 | -5.9 | 5.85 | 25.54 | 50.71 | 11.62 | 16.14 | -27.07 | 0.00 | 0 | 128.55 | 0.59 | 50.04 | -38.25 |
| 2017 (4) | 0.70 | -12.47 | 4.66 | -32.46 | 45.43 | 81.07 | 22.13 | 849.79 | 0.00 | 0 | 127.80 | 17.71 | 81.04 | 17.55 |
| 2016 (3) | 0.80 | 2.97 | 6.9 | 16.16 | 25.09 | 0.93 | 2.33 | 0 | 1.38 | 0 | 108.57 | 1.4 | 68.94 | -9.71 |
| 2015 (2) | 0.78 | 14.68 | 5.94 | -5.41 | 24.86 | -33.69 | -12.27 | 0 | 0.00 | 0 | 107.07 | -19.08 | 76.35 | -14.31 |
| 2014 (1) | 0.68 | 0.1 | 6.28 | 26.36 | 37.49 | -5.54 | -4.65 | 0 | 0.00 | 0 | 132.31 | -1.7 | 89.10 | -1.85 |
| 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) | 0.48 | -14.24 | -12.59 | 5.53 | -42.99 | -32.64 | -4.42 | -36.84 | 3.49 | 0.00 | 0 | 0 | 184.53 | 18.38 | 40.53 | 105.01 | 17.25 | 43.75 |
| 24Q2 (19) | 0.56 | -1.63 | 15.2 | 9.7 | 15.07 | 38.37 | -3.23 | 1.52 | 82.35 | 0.00 | 0 | 0 | 155.88 | 0.54 | -5.1 | 89.56 | 9.38 | -0.41 |
| 24Q1 (18) | 0.56 | -8.83 | 9.74 | 8.43 | -20.77 | 54.4 | -3.28 | 60.67 | -334.29 | 0.00 | 0 | 0 | 155.04 | 27.87 | -1.85 | 81.88 | 37.87 | -2.88 |
| 23Q4 (17) | 0.62 | 13.65 | 20.0 | 10.64 | 29.6 | 158.25 | -8.34 | -82.1 | 38.08 | 0.00 | 0 | 0 | 121.25 | -7.66 | -23.34 | 59.39 | -18.7 | -29.26 |
| 23Q3 (16) | 0.54 | 13.03 | 38.09 | 8.21 | 17.12 | 159.81 | -4.58 | 74.97 | 89.73 | 0.00 | 0 | 0 | 131.31 | -20.06 | -38.97 | 73.05 | -18.77 | -39.85 |
| 23Q2 (15) | 0.48 | -6.3 | -3.58 | 7.01 | 28.39 | 49.15 | -18.30 | -1407.14 | -7.77 | 0.00 | 0 | 0 | 164.26 | 3.99 | -4.76 | 89.93 | 6.67 | -11.62 |
| 23Q1 (14) | 0.51 | -0.31 | -1.55 | 5.46 | 32.52 | 37.19 | 1.40 | 110.39 | -98.66 | 0.00 | 0 | 0 | 157.96 | -0.13 | -9.2 | 84.31 | 0.43 | -11.47 |
| 22Q4 (13) | 0.52 | 30.79 | -7.82 | 4.12 | 30.38 | 106.0 | -13.47 | 69.8 | -106.64 | 0.00 | 0 | 0 | 158.17 | -26.49 | -4.72 | 83.95 | -30.87 | -26.31 |
| 22Q3 (12) | 0.39 | -21.08 | -38.94 | 3.16 | -32.77 | -32.77 | -44.60 | -162.66 | -147.48 | 0.00 | 0 | 0 | 215.16 | 24.75 | 28.08 | 121.44 | 19.35 | 5.14 |
| 22Q2 (11) | 0.50 | -4.32 | -6.79 | 4.7 | 18.09 | 56.67 | -16.98 | -116.26 | -103.35 | 0.00 | 0 | 0 | 172.47 | -0.86 | 2.02 | 101.75 | 6.85 | -16.3 |
| 22Q1 (10) | 0.52 | -6.66 | -6.91 | 3.98 | 99.0 | 45.79 | 104.42 | -48.55 | -45.35 | 0.00 | 0 | -100.0 | 173.97 | 4.79 | 7.12 | 95.23 | -16.41 | 4.88 |
| 21Q4 (9) | 0.56 | -13.37 | 0.02 | 2.0 | -57.45 | -30.8 | 202.97 | 116.09 | 531.71 | 0.00 | 0 | -100.0 | 166.01 | -1.18 | 6.23 | 113.92 | -1.37 | 11.64 |
| 21Q3 (8) | 0.65 | 20.49 | 11.86 | 4.7 | 56.67 | 57.19 | 93.93 | -81.44 | 304.7 | 0.00 | 0 | -100.0 | 167.99 | -0.63 | 11.97 | 115.50 | -4.99 | 34.1 |
| 21Q2 (7) | 0.54 | -4.45 | -29.06 | 3.0 | 9.89 | 33.33 | 506.14 | 164.88 | 210991.67 | 0.00 | -100.0 | 0 | 169.06 | 4.1 | 6.64 | 121.57 | 33.89 | 29.33 |
| 21Q1 (6) | 0.56 | 0.29 | -23.03 | 2.73 | -5.54 | -53.81 | 191.08 | 494.71 | 3355.2 | 0.04 | -81.09 | 0 | 162.40 | 3.92 | 49.06 | 90.80 | -11.02 | 53.43 |
| 20Q4 (5) | 0.56 | -3.12 | -25.98 | 2.89 | -3.34 | -62.32 | 32.13 | 38.43 | 674.78 | 0.23 | -41.67 | 0 | 156.27 | 4.16 | 42.18 | 102.04 | 18.47 | 56.77 |
| 20Q3 (4) | 0.58 | -23.58 | 0.0 | 2.99 | 32.89 | 0.0 | 23.21 | 9770.83 | 0.0 | 0.40 | 0 | 0.0 | 150.03 | -5.37 | 0.0 | 86.13 | -8.37 | 0.0 |
| 20Q2 (3) | 0.76 | 3.66 | 0.0 | 2.25 | -61.93 | 0.0 | -0.24 | 95.91 | 0.0 | 0.00 | 0 | 0.0 | 158.54 | 45.52 | 0.0 | 94.00 | 58.84 | 0.0 |
| 20Q1 (2) | 0.73 | -3.56 | 0.0 | 5.91 | -22.95 | 0.0 | -5.87 | -5.01 | 0.0 | 0.00 | 0 | 0.0 | 108.95 | -0.87 | 0.0 | 59.18 | -9.08 | 0.0 |
| 19Q4 (1) | 0.76 | 0.0 | 0.0 | 7.67 | 0.0 | 0.0 | -5.59 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 109.91 | 0.0 | 0.0 | 65.09 | 0.0 | 0.0 |
