- 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) | 0.25 | 3.12 | 0.76 | -5.0 | 0.19 | 375.0 | -5.44 | 0 | 12.67 | 0.0 | 290.14 | -19.26 | 264.80 | -23.64 |
| 2022 (9) | 0.25 | 37.65 | 0.8 | 100.0 | 0.04 | -63.64 | 4.32 | 19.67 | 12.67 | 0 | 359.37 | 303.11 | 346.76 | 298.62 |
| 2021 (8) | 0.18 | -40.21 | 0.4 | 0.0 | 0.11 | -90.68 | 3.61 | 0 | 0.00 | 0 | 89.15 | -20.32 | 86.99 | -20.3 |
| 2020 (7) | 0.30 | -42.23 | 0.4 | -77.78 | 1.18 | -35.16 | -23.60 | 0 | 0.00 | 0 | 111.88 | -3.84 | 109.15 | -3.89 |
| 2019 (6) | 0.52 | -3.12 | 1.8 | 5.88 | 1.82 | -75.5 | -9.29 | 0 | 0.00 | 0 | 116.35 | -6.43 | 113.57 | -6.31 |
| 2018 (5) | 0.54 | 25.69 | 1.7 | 54.55 | 7.43 | 47.71 | -104.49 | 0 | 0.00 | 0 | 124.34 | -16.27 | 121.22 | 9.16 |
| 2017 (4) | 0.43 | 121.45 | 1.1 | 0 | 5.03 | 107.85 | -239.14 | 0 | 0.00 | 0 | 148.51 | -53.13 | 111.05 | -62.1 |
| 2016 (3) | 0.19 | 35.37 | 0 | 0 | 2.42 | 33.7 | 0.00 | 0 | 0.00 | 0 | 316.87 | -49.29 | 292.97 | -51.82 |
| 2015 (2) | 0.14 | 1.72 | 0 | 0 | 1.81 | -20.61 | 0.00 | 0 | 0.00 | 0 | 624.90 | 1.37 | 608.10 | 2.83 |
| 2014 (1) | 0.14 | -21.55 | 0 | 0 | 2.28 | -30.7 | 0.00 | 0 | 0.00 | 0 | 616.44 | 16.21 | 591.39 | 14.12 |
| 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) | 0.29 | 6.8 | 16.82 | 0.85 | 11.84 | 10.39 | -14.35 | 29.83 | -18.4 | 24.00 | 0.0 | 310.53 | 115.11 | -26.61 | -67.47 | 87.38 | -34.19 | -74.39 |
| 24Q2 (19) | 0.28 | 6.01 | 11.02 | 0.76 | -1.3 | -2.56 | -20.45 | -80.49 | -106.15 | 24.00 | 0.0 | 310.53 | 156.85 | -31.96 | -62.18 | 132.77 | -35.16 | -66.96 |
| 24Q1 (18) | 0.26 | 1.96 | 6.09 | 0.77 | 1.32 | -2.53 | -11.33 | -194.73 | 1.56 | 24.00 | 0.0 | 310.53 | 230.54 | -20.54 | -20.1 | 204.76 | -22.67 | -25.01 |
| 23Q4 (17) | 0.25 | 1.19 | 3.12 | 0.76 | -1.3 | -5.0 | 11.96 | 198.68 | -51.24 | 24.00 | 310.53 | 310.53 | 290.14 | -18.01 | -19.26 | 264.80 | -22.4 | -23.64 |
| 23Q3 (16) | 0.25 | 1.49 | 19.19 | 0.77 | -1.28 | 28.33 | -12.12 | -22.18 | -44.46 | 5.85 | 0.0 | 0 | 353.88 | -14.66 | 204.57 | 341.22 | -15.1 | 212.24 |
| 23Q2 (15) | 0.25 | 1.31 | 49.64 | 0.78 | -1.27 | 95.0 | -9.92 | 13.81 | -340.89 | 5.85 | 0.0 | 0 | 414.68 | 43.72 | 521.15 | 401.89 | 47.19 | 539.65 |
| 23Q1 (14) | 0.24 | -0.89 | 39.21 | 0.79 | -1.25 | 97.5 | -11.51 | -146.92 | 35.63 | 5.85 | 0.0 | 0 | 288.53 | -19.71 | 254.29 | 273.04 | -21.26 | 244.88 |
| 22Q4 (13) | 0.25 | 16.97 | 37.65 | 0.8 | 33.33 | 100.0 | 24.53 | 392.37 | -58.86 | 5.85 | 0 | 0 | 359.37 | 209.3 | 303.11 | 346.76 | 217.31 | 298.62 |
| 22Q3 (12) | 0.21 | 27.42 | 11.23 | 0.6 | 50.0 | 50.0 | -8.39 | -272.89 | 41.33 | 0.00 | 0 | 0 | 116.19 | 74.04 | 19.3 | 109.28 | 73.93 | 16.09 |
| 22Q2 (11) | 0.17 | -5.75 | -14.02 | 0.4 | 0.0 | 0.0 | -2.25 | 87.42 | 67.86 | 0.00 | 0 | 0 | 66.76 | -18.03 | -35.52 | 62.83 | -20.64 | -37.28 |
| 22Q1 (10) | 0.18 | -2.01 | -10.4 | 0.4 | 0.0 | 0.0 | -17.88 | -129.99 | 7.93 | 0.00 | 0 | 0 | 81.44 | -8.65 | -23.0 | 79.17 | -8.99 | -23.19 |
| 21Q4 (9) | 0.18 | -5.48 | -40.21 | 0.4 | 0.0 | 0.0 | 59.62 | 516.92 | 526.16 | 0.00 | 0 | 0 | 89.15 | -8.46 | -20.32 | 86.99 | -7.59 | -20.3 |
| 21Q3 (8) | 0.19 | -1.51 | -44.09 | 0.4 | 0.0 | -33.33 | -14.30 | -104.29 | 66.8 | 0.00 | 0 | 0 | 97.39 | -5.94 | -10.7 | 94.13 | -6.04 | -11.36 |
| 21Q2 (7) | 0.19 | -1.78 | -54.93 | 0.4 | 0.0 | -60.0 | -7.00 | 63.95 | -142.48 | 0.00 | 0 | 0 | 103.54 | -2.1 | -8.7 | 100.18 | -2.8 | -7.92 |
| 21Q1 (6) | 0.20 | -34.61 | -53.11 | 0.4 | 0.0 | -60.0 | -19.42 | -38.81 | 56.06 | 0.00 | 0 | 0 | 105.76 | -5.47 | -13.47 | 103.07 | -5.57 | -11.6 |
| 20Q4 (5) | 0.30 | -11.61 | -42.23 | 0.4 | -33.33 | -77.78 | -13.99 | 67.52 | -121.06 | 0.00 | 0 | 0 | 111.88 | 2.59 | -3.84 | 109.15 | 2.79 | -3.89 |
| 20Q3 (4) | 0.34 | -20.59 | 0.0 | 0.6 | -40.0 | 0.0 | -43.07 | -361.35 | 0.0 | 0.00 | 0 | 0.0 | 109.06 | -3.84 | 0.0 | 106.19 | -2.4 | 0.0 |
| 20Q2 (3) | 0.43 | 2.18 | 0.0 | 1.0 | 0.0 | 0.0 | 16.48 | 137.29 | 0.0 | 0.00 | 0 | 0.0 | 113.41 | -7.21 | 0.0 | 108.80 | -6.68 | 0.0 |
| 20Q1 (2) | 0.42 | -19.44 | 0.0 | 1.0 | -44.44 | 0.0 | -44.20 | -166.54 | 0.0 | 0.00 | 0 | 0.0 | 122.22 | 5.05 | 0.0 | 116.59 | 2.66 | 0.0 |
| 19Q4 (1) | 0.52 | 0.0 | 0.0 | 1.8 | 0.0 | 0.0 | 66.43 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 116.35 | 0.0 | 0.0 | 113.57 | 0.0 | 0.0 |
