- 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) | 0.03 | -58.89 | 0 | 0 | 2.09 | -44.27 | -327.63 | 0 | 17.00 | 0.0 | 2027.20 | 56.27 | 2007.80 | 55.84 |
| 2022 (9) | 0.08 | -42.04 | 1.0 | -23.08 | 3.75 | -30.56 | 24.18 | -63.22 | 17.00 | 1634.69 | 1297.21 | 87.47 | 1288.38 | 87.18 |
| 2021 (8) | 0.13 | 6.55 | 1.3 | -17.2 | 5.4 | 22.17 | 65.74 | 137.93 | 0.98 | -33.39 | 691.96 | -27.66 | 688.31 | -27.15 |
| 2020 (7) | 0.12 | -54.29 | 1.57 | -72.01 | 4.42 | -25.96 | 27.63 | 276200.0 | 1.47 | -98.43 | 956.49 | 5.4 | 944.85 | 97.87 |
| 2019 (6) | 0.27 | -10.79 | 5.61 | -10.81 | 5.97 | -23.46 | 0.01 | -99.62 | 94.00 | 0.0 | 907.49 | 129.69 | 477.51 | 23.46 |
| 2018 (5) | 0.30 | -9.44 | 6.29 | -8.58 | 7.8 | -9.3 | 2.65 | -20.66 | 94.00 | 215.34 | 395.09 | 18.33 | 386.77 | 25.12 |
| 2017 (4) | 0.33 | -3.14 | 6.88 | -7.77 | 8.6 | 0.82 | 3.34 | 38.02 | 29.81 | -87.0 | 333.89 | -7.46 | 309.11 | -11.73 |
| 2016 (3) | 0.34 | -4.13 | 7.46 | -3.24 | 8.53 | -31.65 | 2.42 | -78.83 | 229.33 | 208.24 | 360.80 | 2.65 | 350.20 | 1.88 |
| 2015 (2) | 0.36 | 25.53 | 7.71 | 138.7 | 12.48 | -34.45 | 11.43 | -87.83 | 74.40 | 9043.43 | 351.50 | 27.48 | 343.75 | 34.08 |
| 2014 (1) | 0.28 | -9.6 | 3.23 | -7.45 | 19.04 | -5.41 | 93.90 | 14.09 | 0.81 | 0 | 275.73 | 2.43 | 256.37 | 5.42 |
| 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) | 0.01 | -35.9 | -36.71 | 0 | 0 | 0 | -208.75 | 0 | 91.85 | 2.53 | 0.0 | 0.0 | 1995.18 | -25.28 | -33.57 | 1958.54 | -25.98 | -34.12 |
| 24Q2 (19) | 0.02 | 3.54 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 | 2.53 | 0.0 | 0.0 | 2670.31 | -8.17 | 4.15 | 2645.80 | -8.13 | 4.12 |
| 24Q1 (18) | 0.02 | -27.1 | -38.42 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 | 2.53 | 0.0 | 0.0 | 2907.97 | 43.45 | 66.29 | 2879.96 | 43.44 | 65.86 |
| 23Q4 (17) | 0.03 | 30.8 | -58.89 | 0 | 0 | -100.0 | -1492.58 | 41.72 | -701.56 | 2.53 | 0.0 | 0.0 | 2027.20 | -32.5 | 56.27 | 2007.80 | -32.46 | 55.84 |
| 23Q3 (16) | 0.02 | 1.28 | -71.92 | 0 | 0 | -100.0 | -2561.00 | -8.1 | -2222.49 | 2.53 | 0.0 | 0.0 | 3003.29 | 17.14 | 102.14 | 2972.72 | 16.99 | 101.3 |
| 23Q2 (15) | 0.02 | -36.24 | -82.27 | 0 | 0 | -100.0 | -2369.00 | -2830.84 | -4827.6 | 2.53 | 0.0 | -2.56 | 2563.95 | 46.61 | 252.47 | 2541.09 | 46.34 | 251.59 |
| 23Q1 (14) | 0.04 | -51.33 | -67.61 | 0 | -100.0 | -100.0 | -80.83 | 56.59 | -162.64 | 2.53 | 0.0 | -2.56 | 1748.77 | 34.81 | 139.68 | 1736.43 | 34.78 | 139.59 |
| 22Q4 (13) | 0.08 | -10.66 | -42.04 | 1.0 | -5.66 | -23.08 | -186.21 | -254.33 | -521.67 | 2.53 | 0.0 | -43.13 | 1297.21 | -12.69 | 87.47 | 1288.38 | -12.76 | 87.18 |
| 22Q3 (12) | 0.08 | -36.06 | -31.66 | 1.06 | -6.19 | -20.9 | 120.66 | 140.79 | 198.0 | 2.53 | -2.56 | -73.46 | 1485.73 | 104.24 | 83.76 | 1476.75 | 104.32 | 83.55 |
| 22Q2 (11) | 0.13 | 16.5 | -3.65 | 1.13 | -6.61 | -25.66 | 50.11 | -61.17 | 36.58 | 2.60 | 0.0 | -79.29 | 727.43 | -0.3 | 130.38 | 722.75 | -0.27 | 132.02 |
| 22Q1 (10) | 0.11 | -12.91 | -30.32 | 1.21 | -6.92 | -18.79 | 129.04 | 192.21 | -10.8 | 2.60 | -41.63 | 25.67 | 729.62 | 5.44 | 148.33 | 724.74 | 5.29 | 151.93 |
| 21Q4 (9) | 0.13 | 5.34 | 6.55 | 1.3 | -2.99 | -17.2 | 44.16 | 9.06 | 5157.14 | 4.45 | -53.33 | 101.28 | 691.96 | -14.42 | -27.66 | 688.31 | -14.45 | -27.15 |
| 21Q3 (8) | 0.12 | -9.85 | 2.83 | 1.34 | -11.84 | -18.29 | 40.49 | 10.36 | -68.66 | 9.55 | -23.97 | 331.31 | 808.52 | 156.06 | -19.44 | 804.55 | 158.28 | -18.78 |
| 21Q2 (7) | 0.14 | -15.74 | -3.52 | 1.52 | 2.01 | 7.04 | 36.69 | -74.64 | -40.29 | 12.56 | 506.85 | 625.04 | 315.75 | 7.47 | -58.39 | 311.50 | 8.28 | -58.43 |
| 21Q1 (6) | 0.16 | 33.17 | -36.56 | 1.49 | -5.1 | -72.71 | 144.67 | 17122.62 | 1159.08 | 2.07 | -6.51 | 0 | 293.81 | -69.28 | -71.73 | 287.68 | -69.55 | -44.89 |
| 20Q4 (5) | 0.12 | 1.67 | -54.29 | 1.57 | -4.27 | -72.01 | 0.84 | -99.35 | 2.44 | 2.21 | 0.0 | 0 | 956.49 | -4.7 | 5.4 | 944.85 | -4.62 | 97.87 |
| 20Q3 (4) | 0.12 | -15.42 | 0.0 | 1.64 | 15.49 | 0.0 | 129.20 | 110.25 | 0.0 | 2.21 | 27.8 | 0.0 | 1003.64 | 32.28 | 0.0 | 990.63 | 32.19 | 0.0 |
| 20Q2 (3) | 0.14 | -44.6 | 0.0 | 1.42 | -73.99 | 0.0 | 61.45 | 549.85 | 0.0 | 1.73 | 0 | 0.0 | 758.75 | -26.98 | 0.0 | 749.39 | 43.57 | 0.0 |
| 20Q1 (2) | 0.26 | -4.04 | 0.0 | 5.46 | -2.67 | 0.0 | -13.66 | -1765.85 | 0.0 | 0.00 | 0 | 0.0 | 1039.16 | 14.51 | 0.0 | 521.97 | 9.31 | 0.0 |
| 19Q4 (1) | 0.27 | 0.0 | 0.0 | 5.61 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 907.49 | 0.0 | 0.0 | 477.51 | 0.0 | 0.0 |
