- 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) | 0.28 | -10.19 | 0 | 0 | 33.33 | 30.45 | 80.90 | 33.98 | 0.00 | 0 | 514.26 | -14.5 | 327.50 | -18.25 |
| 2022 (9) | 0.31 | -21.84 | 0 | 0 | 25.55 | -49.07 | 60.38 | -65.54 | 0.00 | 0 | 601.45 | 66.22 | 400.59 | 73.29 |
| 2021 (8) | 0.40 | -14.34 | 0 | 0 | 50.17 | 28.91 | 175.21 | -21.88 | 0.00 | 0 | 361.84 | 79.58 | 231.17 | 68.66 |
| 2020 (7) | 0.47 | 38.28 | 0 | 0 | 38.92 | 73.6 | 224.28 | 129.61 | 0.00 | 0 | 201.49 | -34.79 | 137.06 | -36.02 |
| 2019 (6) | 0.34 | 19.08 | 0 | 0 | 22.42 | -1.06 | 97.68 | -66.43 | 0.00 | 0 | 309.01 | -11.93 | 214.21 | 6.37 |
| 2018 (5) | 0.28 | -21.82 | 0 | 0 | 22.66 | 30.61 | 290.94 | 157.04 | 0.00 | 0 | 350.88 | 31.34 | 201.39 | 26.25 |
| 2017 (4) | 0.36 | 25.66 | 2.0 | 0 | 17.35 | 3.03 | 113.19 | -78.53 | 0.00 | 0 | 267.15 | -21.9 | 159.52 | -34.53 |
| 2016 (3) | 0.29 | 2.99 | 0 | 0 | 16.84 | -3.55 | 527.20 | 3.31 | 0.00 | 0 | 342.06 | -6.28 | 243.67 | -11.31 |
| 2015 (2) | 0.28 | -0.18 | 0 | 0 | 17.46 | -32.22 | 510.32 | -39.95 | 0.00 | 0 | 365.00 | -3.9 | 274.73 | 26.79 |
| 2014 (1) | 0.28 | -20.67 | 0 | 0 | 25.76 | 7.96 | 849.88 | -0.44 | 0.00 | 0 | 379.81 | 31.85 | 216.68 | 10.58 |
| 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) | 0.26 | -23.17 | -32.38 | 0 | -100.0 | 0 | -11.74 | -119.73 | -109.82 | 0.00 | 0 | 0 | 337.55 | 26.01 | 7.55 | 230.36 | 16.47 | 12.35 |
| 24Q2 (19) | 0.33 | 35.26 | -26.75 | 3.91 | 0.26 | 0 | 59.49 | -34.78 | -37.97 | 0.00 | 0 | 0 | 267.88 | -27.38 | 0.77 | 197.78 | -22.62 | 3.06 |
| 24Q1 (18) | 0.25 | -11.98 | -24.05 | 3.9 | 0 | 0 | 91.22 | 221.2 | 28.21 | 0.00 | 0 | 0 | 368.90 | -28.27 | -29.36 | 255.61 | -21.95 | -34.04 |
| 23Q4 (17) | 0.28 | -26.07 | -10.19 | 0 | 0 | 0 | 28.40 | -76.24 | -2.57 | 0.00 | 0 | 0 | 514.26 | 63.86 | -14.5 | 327.50 | 59.72 | -18.25 |
| 23Q3 (16) | 0.38 | -16.78 | -3.4 | 0 | 0 | 0 | 119.53 | 24.64 | 63.07 | 0.00 | 0 | 0 | 313.84 | 18.06 | -15.06 | 205.04 | 6.85 | -10.03 |
| 23Q2 (15) | 0.46 | 40.25 | 1.6 | 0 | 0 | 0 | 95.90 | 34.79 | 41.36 | 0.00 | 0 | 0 | 265.82 | -49.1 | -10.39 | 191.90 | -50.48 | 5.28 |
| 23Q1 (14) | 0.33 | 4.09 | -15.74 | 0 | 0 | 0 | 71.15 | 144.08 | -0.88 | 0.00 | 0 | 0 | 522.25 | -13.17 | 38.48 | 387.50 | -3.27 | 66.99 |
| 22Q4 (13) | 0.31 | -20.49 | -21.84 | 0 | 0 | 0 | 29.15 | -60.23 | -40.5 | 0.00 | 0 | 0 | 601.45 | 62.77 | 66.22 | 400.59 | 75.78 | 73.29 |
| 22Q3 (12) | 0.39 | -12.47 | -17.66 | 0 | 0 | 0 | 73.30 | 8.05 | -58.92 | 0.00 | 0 | 0 | 369.50 | 24.57 | 38.25 | 227.89 | 25.03 | 38.01 |
| 22Q2 (11) | 0.45 | 16.31 | 3.59 | 0 | 0 | 0 | 67.84 | -5.49 | -81.83 | 0.00 | 0 | 0 | 296.63 | -21.35 | 34.68 | 182.27 | -21.45 | 32.59 |
| 22Q1 (10) | 0.39 | -3.44 | -8.64 | 0 | 0 | -100.0 | 71.78 | 46.52 | -81.43 | 0.00 | 0 | 0 | 377.14 | 4.23 | 67.17 | 232.05 | 0.38 | 54.49 |
| 21Q4 (9) | 0.40 | -16.24 | -14.34 | 0 | 0 | 0 | 48.99 | -72.55 | -82.3 | 0.00 | 0 | 0 | 361.84 | 35.39 | 79.58 | 231.17 | 40.0 | 68.66 |
| 21Q3 (8) | 0.48 | 10.13 | 6.76 | 0 | 0 | 0 | 178.45 | -52.2 | -29.87 | 0.00 | 0 | 0 | 267.26 | 21.34 | 27.65 | 165.12 | 20.11 | 10.89 |
| 21Q2 (7) | 0.43 | 2.57 | 4.65 | 0 | -100.0 | 0 | 373.31 | -3.41 | 86.15 | 0.00 | 0 | 0 | 220.25 | -2.37 | -11.59 | 137.47 | -8.48 | -29.62 |
| 21Q1 (6) | 0.42 | -9.47 | 42.98 | 0.01 | 0 | 0 | 386.50 | 39.68 | 129.69 | 0.00 | 0 | 0 | 225.60 | 11.97 | -39.42 | 150.20 | 9.59 | -43.23 |
| 20Q4 (5) | 0.47 | 4.4 | 38.28 | 0 | 0 | 0 | 276.71 | 8.74 | 283.15 | 0.00 | 0 | 0 | 201.49 | -3.76 | -34.79 | 137.06 | -7.95 | -36.02 |
| 20Q3 (4) | 0.45 | 7.95 | 0.0 | 0 | 0 | 0.0 | 254.47 | 26.89 | 0.0 | 0.00 | 0 | 0.0 | 209.37 | -15.96 | 0.0 | 148.90 | -23.77 | 0.0 |
| 20Q2 (3) | 0.42 | 40.14 | 0.0 | 0 | 0 | 0.0 | 200.54 | 19.18 | 0.0 | 0.00 | 0 | 0.0 | 249.12 | -33.11 | 0.0 | 195.32 | -26.17 | 0.0 |
| 20Q1 (2) | 0.30 | -12.44 | 0.0 | 0 | 0 | 0.0 | 168.27 | 133.0 | 0.0 | 0.00 | 0 | 0.0 | 372.42 | 20.52 | 0.0 | 264.56 | 23.5 | 0.0 |
| 19Q4 (1) | 0.34 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 72.22 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 309.01 | 0.0 | 0.0 | 214.21 | 0.0 | 0.0 |
