- 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) | 0.37 | -10.16 | 0.83 | -49.39 | 13.6 | 8.11 | -0.68 | 0 | 0.09 | 0.0 | 268.89 | 14.3 | 108.75 | 1.11 |
| 2022 (9) | 0.41 | 2.38 | 1.64 | -15.9 | 12.58 | -11.35 | 8.56 | -33.44 | 0.09 | -34.37 | 235.25 | 4.89 | 107.56 | 10.69 |
| 2021 (8) | 0.40 | 20.98 | 1.95 | 74.11 | 14.19 | 37.63 | 12.86 | 0 | 0.14 | 0 | 224.28 | -15.09 | 97.17 | -18.93 |
| 2020 (7) | 0.33 | 12.51 | 1.12 | 40.0 | 10.31 | -19.83 | -24.32 | 0 | 0.00 | 0 | 264.15 | -13.96 | 119.86 | -20.62 |
| 2019 (6) | 0.30 | -14.35 | 0.8 | -11.11 | 12.86 | -17.98 | -8.75 | 0 | 0.00 | 0 | 307.02 | 15.87 | 150.99 | 6.84 |
| 2018 (5) | 0.35 | 13.99 | 0.9 | 80.0 | 15.68 | 26.25 | 47.80 | 0 | 0.00 | 0 | 264.98 | -12.12 | 141.32 | -11.13 |
| 2017 (4) | 0.30 | 36.29 | 0.5 | 0 | 12.42 | -4.75 | -144.01 | 0 | 0.00 | 0 | 301.51 | -30.86 | 159.01 | -34.54 |
| 2016 (3) | 0.22 | 1.23 | 0 | 0 | 13.04 | 15.3 | 1352.29 | 156.46 | 0.00 | 0 | 436.08 | 8.2 | 242.92 | 12.65 |
| 2015 (2) | 0.22 | -1.26 | 0 | 0 | 11.31 | -16.59 | 527.30 | 107.48 | 0.00 | 0 | 403.04 | 3.64 | 215.65 | 23.45 |
| 2014 (1) | 0.22 | -3.04 | 0 | 0 | 13.56 | -5.24 | 254.15 | 78.78 | 0.00 | 0 | 388.87 | -1.05 | 174.69 | -4.69 |
| 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) | 0.40 | -8.04 | 6.4 | 1.4 | 14.75 | 77.22 | -14.16 | 49.55 | 15.56 | 0.09 | 0.0 | 0.0 | 238.10 | 8.29 | -9.77 | 73.75 | -10.44 | -38.37 |
| 24Q2 (19) | 0.44 | 14.91 | 18.51 | 1.22 | -14.69 | 17.31 | -28.07 | -2799.04 | -88.39 | 0.09 | 0.0 | 0.0 | 219.88 | -15.96 | -18.84 | 82.35 | -26.12 | -40.69 |
| 24Q1 (18) | 0.38 | 2.96 | -0.26 | 1.43 | 72.29 | -12.8 | 1.04 | 104.55 | -97.18 | 0.09 | 0.0 | 0.0 | 261.64 | -2.7 | 1.08 | 111.46 | 2.49 | -17.8 |
| 23Q4 (17) | 0.37 | -2.21 | -10.16 | 0.83 | 5.06 | -49.39 | -22.88 | -36.43 | -312.44 | 0.09 | 0.0 | -61.76 | 268.89 | 1.9 | 14.3 | 108.75 | -9.13 | 1.11 |
| 23Q3 (16) | 0.38 | 2.43 | -6.71 | 0.79 | -24.04 | -64.09 | -16.77 | -12.55 | -307.55 | 0.09 | 0.0 | -82.35 | 263.87 | -2.6 | 8.92 | 119.67 | -13.81 | 30.1 |
| 23Q2 (15) | 0.37 | -3.29 | -11.57 | 1.04 | -36.59 | -56.85 | -14.90 | -140.47 | -267.04 | 0.09 | 0.0 | -85.88 | 270.92 | 4.66 | 18.03 | 138.84 | 2.39 | 64.25 |
| 23Q1 (14) | 0.38 | -7.26 | 3.57 | 1.64 | 0.0 | -28.7 | 36.82 | 241.88 | 542.58 | 0.09 | -61.76 | -88.24 | 258.85 | 10.03 | 2.28 | 135.60 | 26.07 | 53.53 |
| 22Q4 (13) | 0.41 | 1.55 | 2.38 | 1.64 | -25.45 | -15.9 | 10.77 | 33.29 | 3.06 | 0.23 | -53.85 | -58.46 | 235.25 | -2.89 | 4.89 | 107.56 | 16.94 | 10.69 |
| 22Q3 (12) | 0.41 | -2.91 | -5.08 | 2.2 | -8.71 | -2.22 | 8.08 | -9.42 | 193.82 | 0.50 | -20.0 | -92.86 | 242.26 | 5.54 | 15.48 | 91.98 | 8.81 | 13.58 |
| 22Q2 (11) | 0.42 | 13.27 | 11.91 | 2.41 | 4.78 | 54.49 | 8.92 | 55.67 | 510.96 | 0.62 | -16.67 | -93.06 | 229.54 | -9.3 | -3.49 | 84.53 | -4.29 | -15.57 |
| 22Q1 (10) | 0.37 | -8.32 | 13.77 | 2.3 | 17.95 | 88.52 | 5.73 | -45.17 | -85.69 | 0.75 | 35.0 | 134.38 | 253.08 | 12.84 | -12.16 | 88.32 | -9.11 | -27.01 |
| 21Q4 (9) | 0.40 | -5.85 | 20.98 | 1.95 | -13.33 | 74.11 | 10.45 | 280.0 | 0.58 | 0.56 | -92.06 | -25.93 | 224.28 | 6.91 | -15.09 | 97.17 | 19.99 | -18.93 |
| 21Q3 (8) | 0.43 | 14.47 | 30.77 | 2.25 | 44.23 | 47.06 | 2.75 | 88.36 | -77.86 | 7.00 | -22.22 | 472.73 | 209.78 | -11.8 | -23.46 | 80.98 | -19.12 | -31.4 |
| 21Q2 (7) | 0.37 | 15.16 | 17.69 | 1.56 | 27.87 | 20.0 | 1.46 | -96.35 | 102.53 | 9.00 | 2712.5 | 0 | 237.84 | -17.45 | -13.54 | 100.12 | -17.26 | 11.0 |
| 21Q1 (6) | 0.33 | -2.52 | 15.15 | 1.22 | 8.93 | 22.0 | 40.05 | 285.47 | 155.52 | 0.32 | -57.33 | 0 | 288.10 | 9.07 | -9.46 | 121.01 | 0.96 | -5.44 |
| 20Q4 (5) | 0.33 | 1.77 | 12.51 | 1.12 | -26.8 | 40.0 | 10.39 | -16.34 | 171.26 | 0.75 | -38.64 | 0 | 264.15 | -3.62 | -13.96 | 119.86 | 1.53 | -20.62 |
| 20Q3 (4) | 0.33 | 3.02 | 0.0 | 1.53 | 17.69 | 0.0 | 12.42 | 121.5 | 0.0 | 1.22 | 0 | 0.0 | 274.08 | -0.36 | 0.0 | 118.05 | 30.88 | 0.0 |
| 20Q2 (3) | 0.32 | 12.67 | 0.0 | 1.3 | 30.0 | 0.0 | -57.78 | 19.89 | 0.0 | 0.00 | 0 | 0.0 | 275.08 | -13.55 | 0.0 | 90.20 | -29.51 | 0.0 |
| 20Q1 (2) | 0.28 | -4.75 | 0.0 | 1.0 | 25.0 | 0.0 | -72.13 | -394.72 | 0.0 | 0.00 | 0 | 0.0 | 318.20 | 3.64 | 0.0 | 127.97 | -15.25 | 0.0 |
| 19Q4 (1) | 0.30 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | -14.58 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 307.02 | 0.0 | 0.0 | 150.99 | 0.0 | 0.0 |
