- 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) | 0.09 | -15.18 | 0.01 | 0.0 | 0.54 | 58.82 | 2181.50 | 0 | 0.00 | 0 | 1521.83 | 22.13 | 1376.93 | 19.33 |
| 2022 (9) | 0.11 | -77.28 | 0.01 | 0.0 | 0.34 | 9.68 | -562.57 | 0 | 0.00 | 0 | 1246.07 | 376.95 | 1153.84 | 549.61 |
| 2021 (8) | 0.49 | 52.68 | 0.01 | 0.0 | 0.31 | 34.78 | -341.55 | 0 | 0.00 | 0 | 261.26 | -49.97 | 177.62 | -50.27 |
| 2020 (7) | 0.32 | -38.58 | 0.01 | 0.0 | 0.23 | 91.67 | -449.67 | 0 | 0.00 | 0 | 522.24 | 79.6 | 357.14 | 216.28 |
| 2019 (6) | 0.52 | -18.97 | 0.01 | 0.0 | 0.12 | 50.0 | -458.05 | 0 | 0.00 | 0 | 290.78 | 58.89 | 112.92 | 11.58 |
| 2018 (5) | 0.64 | -14.84 | 0.01 | 0.0 | 0.08 | 300.0 | 0.00 | 0 | 0.00 | 0 | 183.01 | 25.09 | 101.20 | 155.1 |
| 2017 (4) | 0.76 | -5.8 | 0.01 | -50.0 | 0.02 | -89.47 | 0.00 | 0 | 0.00 | 0 | 146.30 | 15.27 | 39.67 | 2.11 |
| 2016 (3) | 0.80 | 9.35 | 0.02 | -86.67 | 0.19 | -77.11 | -282.88 | 0 | 0.00 | 0 | 126.92 | -4.83 | 38.85 | 80.87 |
| 2015 (2) | 0.73 | -4.97 | 0.15 | -21.05 | 0.83 | -41.55 | -96.65 | 0 | 0.00 | 0 | 133.36 | 38.38 | 21.48 | -38.03 |
| 2014 (1) | 0.77 | 35.27 | 0.19 | -13.64 | 1.42 | -44.75 | -50.62 | 0 | 0.00 | 0 | 96.37 | 9.54 | 34.66 | 5.93 |
| 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) | 0.18 | 55.05 | 57.11 | 0 | 0 | -100.0 | -222.00 | -988.24 | 0 | 0.00 | 0 | 0 | 698.40 | -48.4 | -44.04 | 560.39 | -49.95 | -51.51 |
| 24Q2 (19) | 0.11 | -8.96 | 8.82 | 0 | -100.0 | -100.0 | -20.40 | -116.05 | -103.7 | 0.00 | 0 | 0 | 1353.51 | 22.56 | -0.59 | 1119.67 | 33.82 | -11.86 |
| 24Q1 (18) | 0.13 | 33.58 | -9.08 | 0.01 | 0.0 | 0.0 | 127.10 | -97.35 | 114.63 | 0.00 | 0 | 0 | 1104.38 | -27.43 | 19.93 | 836.68 | -39.24 | -1.28 |
| 23Q4 (17) | 0.09 | -16.68 | -15.18 | 0.01 | 0.0 | 0.0 | 4788.00 | 0 | 12070.0 | 0.00 | 0 | 0 | 1521.83 | 21.94 | 22.13 | 1376.93 | 19.15 | 19.33 |
| 23Q3 (16) | 0.11 | 7.39 | -82.07 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 | 0.00 | 0 | 0 | 1248.00 | -8.34 | 535.21 | 1155.66 | -9.03 | 895.06 |
| 23Q2 (15) | 0.11 | -23.94 | -81.04 | 0.01 | 0.0 | 0.0 | 552.00 | 163.52 | 152.0 | 0.00 | 0 | 0 | 1361.57 | 47.86 | 492.14 | 1270.39 | 49.9 | 831.58 |
| 23Q1 (14) | 0.14 | 24.62 | -72.64 | 0.01 | 0.0 | 0.0 | -869.00 | -2072.5 | -367.2 | 0.00 | 0 | 0 | 920.87 | -26.1 | 266.75 | 847.50 | -26.55 | 413.45 |
| 22Q4 (13) | 0.11 | -82.39 | -77.28 | 0.01 | 0.0 | 0.0 | -40.00 | 94.3 | -107.98 | 0.00 | 0 | 0 | 1246.07 | 534.23 | 376.95 | 1153.84 | 893.49 | 549.61 |
| 22Q3 (12) | 0.63 | 13.59 | 29.86 | 0.01 | 0.0 | 0.0 | -701.50 | 33.91 | -66.36 | 0.00 | 0 | 0 | 196.47 | -14.56 | -27.84 | 116.14 | -14.83 | -22.51 |
| 22Q2 (11) | 0.56 | 9.72 | 28.95 | 0.01 | 0.0 | 0.0 | -1061.50 | -470.7 | -68.14 | 0.00 | 0 | 0 | 229.94 | -8.42 | -29.26 | 136.37 | -17.38 | -8.98 |
| 22Q1 (10) | 0.51 | 3.51 | 53.45 | 0.01 | 0.0 | 0.0 | -186.00 | -137.09 | 65.15 | 0.00 | 0 | 0 | 251.09 | -3.89 | -52.16 | 165.06 | -7.07 | -55.82 |
| 21Q4 (9) | 0.49 | 0.66 | 52.68 | 0.01 | 0.0 | 0.0 | 501.50 | 218.93 | 255.75 | 0.00 | 0 | 0 | 261.26 | -4.05 | -49.97 | 177.62 | 18.51 | -50.27 |
| 21Q3 (8) | 0.49 | 12.8 | 55.17 | 0.01 | 0.0 | 0.0 | -421.67 | 33.21 | -127.01 | 0.00 | 0 | 0 | 272.28 | -16.24 | -49.27 | 149.88 | 0.04 | -51.74 |
| 21Q2 (7) | 0.43 | 30.57 | 39.25 | 0.01 | 0.0 | 0 | -631.33 | -18.3 | -15.58 | 0.00 | 0 | 0 | 325.07 | -38.06 | -40.11 | 149.82 | -59.9 | -52.13 |
| 21Q1 (6) | 0.33 | 2.99 | 14.01 | 0.01 | 0.0 | 0.0 | -533.67 | -65.74 | 25.13 | 0.00 | 0 | 0 | 524.83 | 0.5 | -10.82 | 373.60 | 4.61 | 14.3 |
| 20Q4 (5) | 0.32 | 2.3 | -38.58 | 0.01 | 0.0 | 0 | -322.00 | -73.35 | 66.18 | 0.00 | 0 | 0 | 522.24 | -2.7 | 79.6 | 357.14 | 15.0 | 216.28 |
| 20Q3 (4) | 0.31 | 1.23 | 0.0 | 0.01 | 0 | 0.0 | -185.75 | 66.0 | 0.0 | 0.00 | 0 | 0.0 | 536.75 | -1.11 | 0.0 | 310.56 | -0.77 | 0.0 |
| 20Q2 (3) | 0.31 | 6.9 | 0.0 | 0 | -100.0 | 0.0 | -546.25 | 23.36 | 0.0 | 0.00 | 0 | 0.0 | 542.78 | -7.77 | 0.0 | 312.98 | -4.25 | 0.0 |
| 20Q1 (2) | 0.29 | -44.51 | 0.0 | 0.01 | 0 | 0.0 | -712.75 | 25.13 | 0.0 | 0.00 | 0 | 0.0 | 588.48 | 102.38 | 0.0 | 326.86 | 189.46 | 0.0 |
| 19Q4 (1) | 0.52 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -952.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 290.78 | 0.0 | 0.0 | 112.92 | 0.0 | 0.0 |
