- 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) | 0.41 | 4.13 | 0.9 | -2.17 | 97.91 | -14.02 | 122.15 | -60.85 | 0.00 | 0 | 136.39 | -8.95 | 117.18 | -11.72 |
| 2022 (9) | 0.39 | 3.22 | 0.92 | -48.89 | 113.88 | 0.14 | 312.02 | 47.74 | 0.00 | 0 | 149.80 | -4.61 | 132.74 | -1.43 |
| 2021 (8) | 0.38 | -6.25 | 1.8 | -61.37 | 113.72 | 8.9 | 211.20 | 139.24 | 0.00 | 0 | 157.04 | 28.27 | 134.66 | 29.46 |
| 2020 (7) | 0.41 | -4.72 | 4.66 | -59.41 | 104.43 | 7.87 | 88.28 | 36.66 | 0.09 | -66.06 | 122.43 | -3.16 | 104.02 | 1.67 |
| 2019 (6) | 0.43 | -9.9 | 11.48 | 4.36 | 96.81 | -32.47 | 64.60 | -24.67 | 0.27 | -40.54 | 126.43 | -9.67 | 102.31 | -11.66 |
| 2018 (5) | 0.47 | -24.91 | 11.0 | -53.31 | 143.35 | 69.14 | 85.76 | 8651.02 | 0.45 | -99.05 | 139.96 | 38.22 | 115.81 | 27.88 |
| 2017 (4) | 0.63 | -9.73 | 23.56 | -26.38 | 84.75 | 0.78 | 0.98 | 0 | 47.93 | 1062.2 | 101.26 | 12.67 | 90.56 | 14.68 |
| 2016 (3) | 0.70 | 8.4 | 32.0 | 60.4 | 84.09 | -13.13 | -8.36 | 0 | 4.12 | 0.0 | 89.87 | -33.29 | 78.97 | -31.85 |
| 2015 (2) | 0.65 | 28.23 | 19.95 | 0 | 96.8 | 6.73 | 9.68 | -84.73 | 4.12 | 0 | 134.72 | -2.66 | 115.87 | -3.45 |
| 2014 (1) | 0.50 | 5.9 | 0 | 0 | 90.7 | 10.1 | 63.38 | 65.31 | 0.00 | 0 | 138.40 | -12.13 | 120.01 | -17.09 |
| 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 | -15.23 | -32.47 | 2.2 | 340.0 | -36.42 | 374.89 | -52.01 | 140.99 | 0.00 | 0 | 0 | 152.29 | 17.54 | 13.56 | 128.09 | 17.54 | 9.64 |
| 24Q2 (19) | 0.34 | -22.88 | -27.32 | 0.5 | -87.18 | -30.56 | 781.25 | 61.31 | 1644.25 | 0.00 | 0 | 0 | 129.56 | -8.62 | 2.26 | 108.98 | -11.79 | -2.61 |
| 24Q1 (18) | 0.44 | 6.72 | 14.35 | 3.9 | 333.33 | 328.57 | 484.31 | 982.81 | 12.47 | 0.00 | 0 | 0 | 141.78 | 3.95 | -9.67 | 123.54 | 5.43 | -10.9 |
| 23Q4 (17) | 0.41 | -3.2 | 4.13 | 0.9 | -73.99 | -2.17 | -54.86 | -135.27 | -286.41 | 0.00 | 0 | 0 | 136.39 | 1.71 | -8.95 | 117.18 | 0.3 | -11.72 |
| 23Q3 (16) | 0.42 | -8.77 | 0.33 | 3.46 | 380.56 | -4.42 | 155.56 | 247.31 | -69.62 | 0.00 | 0 | 0 | 134.10 | 5.84 | -15.33 | 116.83 | 4.41 | -18.09 |
| 23Q2 (15) | 0.47 | 21.34 | 2.87 | 0.72 | -20.88 | -49.65 | 44.79 | -89.6 | -81.43 | 0.00 | 0 | 0 | 126.70 | -19.28 | -11.34 | 111.90 | -19.29 | -11.98 |
| 23Q1 (14) | 0.38 | -2.81 | 0.16 | 0.91 | -1.09 | -52.6 | 430.63 | 1363.23 | -25.56 | 0.00 | 0 | 0 | 156.96 | 4.78 | -6.93 | 138.65 | 4.45 | -9.09 |
| 22Q4 (13) | 0.39 | -6.74 | 3.22 | 0.92 | -74.59 | -48.89 | 29.43 | -94.25 | -77.99 | 0.00 | 0 | 0 | 149.80 | -5.42 | -4.61 | 132.74 | -6.94 | -1.43 |
| 22Q3 (12) | 0.42 | -6.46 | -2.6 | 3.62 | 153.15 | -46.53 | 511.98 | 112.23 | 26.73 | 0.00 | 0 | 0 | 158.38 | 10.83 | 19.37 | 142.64 | 12.2 | 22.84 |
| 22Q2 (11) | 0.45 | 18.13 | 5.46 | 1.43 | -25.52 | -54.31 | 241.24 | -58.3 | 110.08 | 0.00 | 0 | 0 | 142.90 | -15.27 | 8.38 | 127.13 | -16.64 | 14.46 |
| 22Q1 (10) | 0.38 | 0.16 | -10.29 | 1.92 | 6.67 | -61.52 | 578.46 | 332.66 | 137.72 | 0.00 | 0 | -100.0 | 168.65 | 7.39 | 29.42 | 152.51 | 13.26 | 40.69 |
| 21Q4 (9) | 0.38 | -12.0 | -6.25 | 1.8 | -73.41 | -61.37 | 133.70 | -66.91 | 1680.38 | 0.00 | 0 | -100.0 | 157.04 | 18.36 | 28.27 | 134.66 | 15.97 | 29.46 |
| 21Q3 (8) | 0.43 | 1.28 | 2.16 | 6.77 | 116.29 | -26.17 | 404.00 | 251.82 | 273.45 | 0.00 | 0 | -100.0 | 132.68 | 0.63 | 11.2 | 116.12 | 4.55 | 16.99 |
| 21Q2 (7) | 0.43 | 0.49 | -8.24 | 3.13 | -37.27 | -55.79 | 114.83 | -52.81 | 7.59 | 0.00 | -100.0 | -100.0 | 131.85 | 1.18 | 17.18 | 111.07 | 2.46 | 24.48 |
| 21Q1 (6) | 0.43 | 4.66 | -1.55 | 4.99 | 7.08 | -31.46 | 243.34 | 2976.36 | 93.0 | 0.13 | -89.48 | -75.66 | 130.31 | 6.44 | 0.55 | 108.40 | 4.21 | 4.83 |
| 20Q4 (5) | 0.41 | -4.09 | -4.72 | 4.66 | -49.18 | -59.41 | -8.46 | -107.82 | -113.25 | 1.23 | 133.85 | 5.13 | 122.43 | 2.61 | -2.55 | 104.02 | 4.8 | 2.79 |
| 20Q3 (4) | 0.43 | -9.03 | 0.0 | 9.17 | 29.52 | 0.0 | 108.18 | 1.36 | 0.0 | 0.53 | -32.89 | 0.0 | 119.32 | 6.04 | 0.0 | 99.26 | 11.24 | 0.0 |
| 20Q2 (3) | 0.47 | 7.82 | 0.0 | 7.08 | -2.75 | 0.0 | 106.73 | -15.35 | 0.0 | 0.78 | 47.45 | 0.0 | 112.52 | -13.18 | 0.0 | 89.23 | -13.71 | 0.0 |
| 20Q1 (2) | 0.43 | 1.29 | 0.0 | 7.28 | -36.59 | 0.0 | 126.08 | 97.46 | 0.0 | 0.53 | -54.57 | 0.0 | 129.60 | 3.15 | 0.0 | 103.41 | 2.18 | 0.0 |
| 19Q4 (1) | 0.43 | 0.0 | 0.0 | 11.48 | 0.0 | 0.0 | 63.85 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 125.64 | 0.0 | 0.0 | 101.20 | 0.0 | 0.0 |
