- 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) | 0.29 | -40.94 | 0 | 0 | 6.43 | -38.53 | 1.84 | 0 | 0.00 | 0 | 235.94 | 21.85 | 160.75 | 48.58 |
| 2022 (9) | 0.49 | -23.95 | 1.45 | -19.44 | 10.46 | 277.62 | -4.38 | 0 | 0.00 | 0 | 193.63 | 11.02 | 108.19 | 159.08 |
| 2021 (8) | 0.64 | 122.24 | 1.8 | 0 | 2.77 | 2.97 | -125.17 | 0 | 0.00 | 0 | 174.41 | -54.97 | 41.76 | -88.14 |
| 2020 (7) | 0.29 | -13.48 | 0 | 0 | 2.69 | 28.1 | 54.83 | 2067.19 | 0.00 | 0 | 387.30 | 23.95 | 352.22 | 37.55 |
| 2019 (6) | 0.33 | 36.24 | 0 | 0 | 2.1 | 53.28 | 2.53 | 0 | 0.00 | 0 | 312.46 | -21.14 | 256.07 | -25.55 |
| 2018 (5) | 0.24 | 47.47 | 0 | 0 | 1.37 | 8.73 | 0.00 | 0 | 0.00 | 0 | 396.20 | -32.13 | 343.93 | -31.04 |
| 2017 (4) | 0.17 | 59.88 | 0 | 0 | 1.26 | -22.7 | 0.00 | 0 | 0.00 | 0 | 583.79 | -38.46 | 498.75 | -34.12 |
| 2016 (3) | 0.10 | -26.35 | 0 | 0 | 1.63 | 19.85 | 0.00 | 0 | 0.00 | 0 | 948.60 | 33.53 | 757.09 | 28.64 |
| 2015 (2) | 0.14 | 66.82 | 0 | 0 | 1.36 | -74.67 | 0.00 | 0 | 0.00 | 0 | 710.42 | -38.22 | 588.52 | -38.55 |
| 2014 (1) | 0.08 | -72.48 | 0 | 0 | 5.37 | -15.03 | 0.00 | 0 | 0.00 | 0 | 1149.92 | 281.59 | 957.77 | 316.44 |
| 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) | 0.34 | 6.52 | 15.3 | 0 | 0 | 0 | -115.16 | -132.66 | -379.03 | 0.00 | 0 | -100.0 | 159.36 | -8.76 | -49.09 | 108.80 | -17.52 | -54.6 |
| 24Q2 (19) | 0.32 | 0.41 | -7.65 | 0 | 0 | -100.0 | 352.55 | 121.38 | 2980.31 | 0.00 | 0 | -100.0 | 174.66 | -16.34 | -36.42 | 131.91 | -12.54 | -28.48 |
| 24Q1 (18) | 0.32 | 9.94 | -23.36 | 0 | 0 | -100.0 | -1648.76 | -2159.92 | -11651.67 | 0.00 | 0 | -100.0 | 208.77 | -11.52 | -7.57 | 150.82 | -6.18 | 27.4 |
| 23Q4 (17) | 0.29 | -1.94 | -40.94 | 0 | 0 | -100.0 | 80.04 | 432.95 | 1170.05 | 0.00 | -100.0 | -100.0 | 235.94 | -24.63 | 21.85 | 160.75 | -32.92 | 48.58 |
| 23Q3 (16) | 0.29 | -14.68 | -58.57 | 0 | -100.0 | -100.0 | -24.04 | -96.41 | -437.81 | 46.00 | 0.0 | 0.0 | 313.05 | 13.96 | 125.01 | 239.65 | 29.93 | 217.84 |
| 23Q2 (15) | 0.34 | -16.67 | -52.46 | 0.24 | -52.0 | -93.68 | -12.24 | 12.76 | -155.0 | 46.00 | 0.0 | 0.0 | 274.71 | 21.62 | 97.36 | 184.45 | 55.81 | 165.47 |
| 23Q1 (14) | 0.41 | -15.27 | -39.08 | 0.5 | -65.52 | -80.77 | -14.03 | -87.57 | -1088.03 | 46.00 | 0.0 | 0.0 | 225.87 | 16.65 | 46.13 | 118.38 | 9.42 | 133.72 |
| 22Q4 (13) | 0.49 | -31.21 | -23.95 | 1.45 | -48.76 | -19.44 | -7.48 | -67.34 | 79.97 | 46.00 | 0.0 | 0 | 193.63 | 39.17 | 11.02 | 108.19 | 43.49 | 159.08 |
| 22Q3 (12) | 0.71 | -2.12 | 30.09 | 2.83 | -25.53 | 0 | -4.47 | 6.88 | 98.98 | 46.00 | 0.0 | 0 | 139.13 | -0.04 | -21.7 | 75.40 | 8.52 | 72.9 |
| 22Q2 (11) | 0.72 | 6.79 | 24.87 | 3.8 | 46.15 | 0 | -4.80 | -438.03 | 98.74 | 46.00 | 0.0 | 0 | 139.19 | -9.95 | -16.7 | 69.48 | 37.18 | 18.43 |
| 22Q1 (10) | 0.68 | 5.76 | 94.77 | 2.6 | 44.44 | 0 | 1.42 | 103.8 | 100.97 | 46.00 | 0 | 0 | 154.57 | -11.38 | -47.64 | 50.65 | 21.29 | -75.16 |
| 21Q4 (9) | 0.64 | 17.67 | 122.24 | 1.8 | 0 | 0 | -37.34 | 91.52 | -222.15 | 0.00 | 0 | 0 | 174.41 | -1.85 | -54.97 | 41.76 | -4.24 | -88.14 |
| 21Q3 (8) | 0.54 | -6.04 | 65.29 | 0 | 0 | 0 | -440.38 | -15.84 | -642.01 | 0.00 | 0 | 0 | 177.69 | 6.34 | -44.56 | 43.61 | -25.67 | -83.66 |
| 21Q2 (7) | 0.58 | 66.56 | 91.95 | 0 | 0 | 0 | -380.17 | -160.52 | -536.98 | 0.00 | 0 | 0 | 167.10 | -43.39 | -52.14 | 58.67 | -71.23 | -78.86 |
| 21Q1 (6) | 0.35 | 20.68 | 6.1 | 0 | 0 | 0 | -145.93 | -577.36 | -680.7 | 0.00 | 0 | 0 | 295.20 | -23.78 | -7.26 | 203.93 | -42.1 | -25.43 |
| 20Q4 (5) | 0.29 | -12.48 | -13.48 | 0 | 0 | 0 | 30.57 | -62.38 | 147.48 | 0.00 | 0 | 0 | 387.30 | 20.83 | 23.95 | 352.22 | 31.97 | 37.55 |
| 20Q3 (4) | 0.33 | 9.11 | 0.0 | 0 | 0 | 0.0 | 81.25 | -6.61 | 0.0 | 0.00 | 0 | 0.0 | 320.52 | -8.21 | 0.0 | 266.89 | -3.82 | 0.0 |
| 20Q2 (3) | 0.30 | -7.93 | 0.0 | 0 | 0 | 0.0 | 87.00 | 246.2 | 0.0 | 0.00 | 0 | 0.0 | 349.17 | 9.69 | 0.0 | 277.49 | 1.46 | 0.0 |
| 20Q1 (2) | 0.33 | -1.59 | 0.0 | 0 | 0 | 0.0 | 25.13 | 139.03 | 0.0 | 0.00 | 0 | 0.0 | 318.32 | 1.88 | 0.0 | 273.49 | 6.8 | 0.0 |
| 19Q4 (1) | 0.33 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -64.39 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 312.46 | 0.0 | 0.0 | 256.07 | 0.0 | 0.0 |
