- 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) | 0.55 | -8.59 | 5.64 | 91.19 | 27.11 | -9.96 | 2.66 | -82.82 | 36.27 | 5884.0 | 170.59 | 42.06 | 158.79 | 37.01 |
| 2022 (9) | 0.60 | 5.91 | 2.95 | 3177.78 | 30.11 | 10.86 | 15.48 | -45.45 | 0.61 | 0 | 120.08 | -11.48 | 115.90 | -8.15 |
| 2021 (8) | 0.56 | 2.82 | 0.09 | 0.0 | 27.16 | 221.42 | 28.38 | 24.36 | 0.00 | 0 | 135.65 | 5.73 | 126.19 | 22.62 |
| 2020 (7) | 0.55 | 948.09 | 0.09 | 0.0 | 8.45 | 42150.0 | 22.82 | 0 | 0.00 | 0 | 128.30 | -87.36 | 102.91 | -89.81 |
| 2019 (6) | 0.05 | 7.6 | 0.09 | 0.0 | 0.02 | -71.43 | -124.03 | 0 | 0.00 | 0 | 1014.83 | -7.66 | 1009.97 | -7.73 |
| 2018 (5) | 0.05 | 27.15 | 0.09 | 0 | 0.07 | -72.0 | -44.22 | 0 | 0.00 | 0 | 1098.96 | -27.38 | 1094.63 | -27.3 |
| 2017 (4) | 0.04 | -7.93 | 0 | 0 | 0.25 | -76.19 | -1962.25 | 0 | 0.00 | 0 | 1513.34 | -0.34 | 1505.66 | -0.21 |
| 2016 (3) | 0.04 | -25.98 | 0 | 0 | 1.05 | -29.05 | -4479.80 | 0 | 0.00 | 0 | 1518.53 | 38.2 | 1508.76 | 41.36 |
| 2015 (2) | 0.06 | -79.05 | 0 | 0 | 1.48 | -41.04 | -11236.40 | 0 | 0.00 | 0 | 1098.79 | 409.22 | 1067.34 | 461.43 |
| 2014 (1) | 0.27 | 18.45 | 0.41 | 28.12 | 2.51 | -59.52 | -246.56 | 0 | 0.00 | 0 | 215.78 | -20.12 | 190.11 | -17.52 |
| 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) | 0.28 | -13.12 | -50.38 | 0.55 | 0.0 | -90.25 | 65.33 | 1601.3 | 922.38 | 1.94 | -16.67 | -95.17 | 181.47 | 11.97 | 10.11 | 163.37 | 12.52 | 3.62 |
| 24Q2 (19) | 0.32 | 5.9 | -44.55 | 0.55 | 175.0 | -91.16 | 3.84 | -43.11 | 8.17 | 2.33 | 0 | -96.28 | 162.07 | 7.64 | 0.3 | 145.19 | 3.98 | -5.59 |
| 24Q1 (18) | 0.31 | -44.17 | -55.57 | 0.2 | -96.45 | -97.56 | 6.75 | -31.05 | 144.97 | 0.00 | -100.0 | 0 | 150.57 | -11.74 | 28.12 | 139.63 | -12.07 | 24.15 |
| 23Q4 (17) | 0.55 | -3.39 | -8.59 | 5.64 | 0.0 | 91.19 | 9.79 | 53.21 | -7.29 | 17.00 | -57.8 | 0 | 170.59 | 3.51 | 42.06 | 158.79 | 0.71 | 37.01 |
| 23Q3 (16) | 0.57 | -2.92 | 2.28 | 5.64 | -9.32 | 175.12 | 6.39 | 80.0 | -72.33 | 40.29 | -35.71 | 0 | 164.81 | 1.99 | 22.86 | 157.67 | 2.52 | 23.43 |
| 23Q2 (15) | 0.58 | -15.15 | 4.74 | 6.22 | -24.24 | 204.9 | 3.55 | 123.65 | -85.42 | 62.67 | 0 | 0 | 161.59 | 37.5 | 56.38 | 153.79 | 36.74 | 62.4 |
| 23Q1 (14) | 0.69 | 14.86 | 20.29 | 8.21 | 178.31 | 9022.22 | -15.01 | -242.14 | -550.75 | 0.00 | 0 | 0 | 117.52 | -2.13 | -15.13 | 112.47 | -2.96 | -11.32 |
| 22Q4 (13) | 0.60 | 8.1 | 5.91 | 2.95 | 43.9 | 3177.78 | 10.56 | -54.27 | 206.67 | 0.00 | 0 | 0 | 120.08 | -10.49 | -11.48 | 115.90 | -9.27 | -8.15 |
| 22Q3 (12) | 0.55 | -0.58 | 7.92 | 2.05 | 0.49 | 2177.78 | 23.09 | -5.17 | -31.3 | 0.00 | 0 | 0 | 134.15 | 29.83 | -15.38 | 127.74 | 34.89 | -9.42 |
| 22Q2 (11) | 0.56 | -2.56 | 8.16 | 2.04 | 2166.67 | 0 | 24.35 | 631.23 | -69.46 | 0.00 | 0 | 0 | 103.33 | -25.38 | -34.12 | 94.70 | -25.33 | -33.78 |
| 22Q1 (10) | 0.57 | 1.13 | 1.51 | 0.09 | 0.0 | 0.0 | 3.33 | 133.64 | -70.94 | 0.00 | 0 | 0 | 138.47 | 2.08 | 8.13 | 126.82 | 0.5 | 19.74 |
| 21Q4 (9) | 0.56 | 10.14 | 2.82 | 0.09 | 0.0 | 0.0 | -9.90 | -129.46 | -132.01 | 0.00 | 0 | 0 | 135.65 | -14.44 | 5.73 | 126.19 | -10.52 | 22.62 |
| 21Q3 (8) | 0.51 | -0.35 | -4.61 | 0.09 | 0 | 0.0 | 33.61 | -57.85 | 134.05 | 0.00 | 0 | 0 | 158.54 | 1.08 | 2.52 | 141.02 | -1.38 | -2.95 |
| 21Q2 (7) | 0.51 | -8.55 | 68.08 | 0 | -100.0 | -100.0 | 79.73 | 595.72 | 114.27 | 0.00 | 0 | 0 | 156.84 | 22.47 | -91.81 | 143.00 | 35.02 | -92.51 |
| 21Q1 (6) | 0.56 | 2.44 | 1000.98 | 0.09 | 0.0 | 0.0 | 11.46 | -62.95 | 115.23 | 0.00 | 0 | 0 | 128.06 | -0.19 | -87.62 | 105.91 | 2.92 | -89.7 |
| 20Q4 (5) | 0.55 | 2.18 | 948.09 | 0.09 | 0.0 | 0.0 | 30.93 | 115.39 | 113.75 | 0.00 | 0 | 0 | 128.30 | -17.04 | -87.36 | 102.91 | -29.17 | -89.81 |
| 20Q3 (4) | 0.54 | 75.6 | 0.0 | 0.09 | 0.0 | 0.0 | 14.36 | -61.41 | 0.0 | 0.00 | 0 | 0.0 | 154.65 | -91.92 | 0.0 | 145.30 | -92.39 | 0.0 |
| 20Q2 (3) | 0.31 | 499.02 | 0.0 | 0.09 | 0.0 | 0.0 | 37.21 | 149.46 | 0.0 | 0.00 | 0 | 0.0 | 1915.07 | 85.08 | 0.0 | 1909.48 | 85.66 | 0.0 |
| 20Q1 (2) | 0.05 | -2.48 | 0.0 | 0.09 | 0.0 | 0.0 | -75.24 | 66.55 | 0.0 | 0.00 | 0 | 0.0 | 1034.70 | 1.96 | 0.0 | 1028.47 | 1.83 | 0.0 |
| 19Q4 (1) | 0.05 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -224.94 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 1014.83 | 0.0 | 0.0 | 1009.97 | 0.0 | 0.0 |
