- 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) | 0.32 | 4.98 | 3.63 | 278.12 | 11.97 | 4.27 | -7.41 | 0 | 0.00 | 0 | 191.16 | -49.19 | 156.65 | -43.43 |
| 2022 (9) | 0.30 | -29.58 | 0.96 | -82.51 | 11.48 | -32.11 | -6.66 | 0 | 0.00 | 0 | 376.19 | 88.26 | 276.91 | 71.59 |
| 2021 (8) | 0.43 | -5.59 | 5.49 | 1147.73 | 16.91 | -5.69 | 1.52 | -84.62 | 0.00 | 0 | 199.83 | -20.6 | 161.38 | -20.36 |
| 2020 (7) | 0.46 | 5.11 | 0.44 | 29.41 | 17.93 | -10.66 | 9.88 | -92.84 | 0.00 | 0 | 251.68 | -19.47 | 202.64 | -19.99 |
| 2019 (6) | 0.43 | 55.55 | 0.34 | 0 | 20.07 | 15.74 | 137.93 | -97.57 | 0.13 | 0 | 312.54 | 7.24 | 253.27 | 10.34 |
| 2018 (5) | 0.28 | 1.82 | 0 | 0 | 17.34 | 14.38 | 5676.56 | 273.75 | 0.00 | 0 | 291.43 | -6.39 | 229.53 | -6.31 |
| 2017 (4) | 0.27 | -1.47 | 0 | 0 | 15.16 | 13.13 | 1518.81 | -57.3 | 0.00 | 0 | 311.32 | 4.2 | 244.99 | -0.57 |
| 2016 (3) | 0.28 | 13.08 | 0 | 0 | 13.4 | 30.35 | 3557.09 | 249.79 | 0.00 | 0 | 298.77 | -7.73 | 246.40 | -4.81 |
| 2015 (2) | 0.25 | 12.58 | 0.03 | 50.0 | 10.28 | -4.01 | 1016.92 | 2706.85 | 0.00 | 0 | 323.80 | -10.62 | 258.84 | -13.28 |
| 2014 (1) | 0.22 | -33.05 | 0.02 | -98.1 | 10.71 | -3.69 | 36.23 | 130.47 | 0.00 | 0 | 362.28 | 57.21 | 298.47 | 69.01 |
| 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) | 0.21 | -0.1 | -33.41 | 0.63 | 0.0 | -80.67 | -8.97 | -149.56 | -122.22 | 0.00 | 0 | 0 | 278.16 | 0.97 | 35.95 | 213.55 | 4.88 | 26.56 |
| 24Q2 (19) | 0.21 | 2.96 | -30.71 | 0.63 | 0.0 | -80.56 | 18.10 | 193.35 | 798.84 | 0.00 | 0 | 0 | 275.50 | 1.38 | 33.69 | 203.61 | -0.26 | 20.96 |
| 24Q1 (18) | 0.20 | -36.44 | -34.21 | 0.63 | -82.64 | -83.29 | 6.17 | 117.84 | 122.78 | 0.00 | 0 | 0 | 271.76 | 42.16 | 36.69 | 204.15 | 30.32 | 31.06 |
| 23Q4 (17) | 0.32 | 1.85 | 4.98 | 3.63 | 11.35 | 278.12 | -34.58 | -185.68 | -224.09 | 0.00 | 0 | 0 | 191.16 | -6.57 | -49.19 | 156.65 | -7.16 | -43.43 |
| 23Q3 (16) | 0.31 | 3.95 | -27.63 | 3.26 | 0.62 | -46.99 | 40.36 | 1658.3 | 9709.52 | 0.00 | 0 | 0 | 204.60 | -0.71 | 2.98 | 168.73 | 0.24 | 9.35 |
| 23Q2 (15) | 0.30 | -2.24 | -32.17 | 3.24 | -14.06 | -46.36 | -2.59 | 90.44 | 85.14 | 0.00 | 0 | 0 | 206.07 | 3.65 | 7.04 | 168.33 | 8.06 | 13.48 |
| 23Q1 (14) | 0.31 | 1.42 | -27.44 | 3.77 | 292.71 | -32.07 | -27.08 | -153.8 | -2703.85 | 0.00 | 0 | 0 | 198.81 | -47.15 | -1.48 | 155.77 | -43.75 | 0.72 |
| 22Q4 (13) | 0.30 | -29.78 | -29.58 | 0.96 | -84.39 | -82.51 | -10.67 | -2440.48 | -17.12 | 0.00 | 0 | 0 | 376.19 | 89.35 | 88.26 | 276.91 | 79.46 | 71.59 |
| 22Q3 (12) | 0.43 | -2.57 | -8.12 | 6.15 | 1.82 | 1208.51 | -0.42 | 97.59 | -125.77 | 0.00 | 0 | 0 | 198.67 | 3.2 | -48.07 | 154.30 | 4.02 | -47.64 |
| 22Q2 (11) | 0.44 | 4.57 | -9.95 | 6.04 | 8.83 | 890.16 | -17.43 | -1775.96 | -1372.26 | 0.00 | 0 | 0 | 192.51 | -4.6 | -40.49 | 148.33 | -4.09 | -39.9 |
| 22Q1 (10) | 0.42 | -1.58 | -15.53 | 5.55 | 1.09 | 1161.36 | 1.04 | 111.42 | -92.68 | 0.00 | 0 | 0 | 201.79 | 0.98 | -33.58 | 154.65 | -4.17 | -36.33 |
| 21Q4 (9) | 0.43 | -8.38 | -5.59 | 5.49 | 1068.09 | 1147.73 | -9.11 | -658.9 | -160.41 | 0.00 | 0 | 0 | 199.83 | -47.76 | -20.6 | 161.38 | -45.23 | -20.36 |
| 21Q3 (8) | 0.47 | -4.51 | 2.75 | 0.47 | -22.95 | -29.85 | 1.63 | 18.98 | -92.04 | 0.00 | 0 | -100.0 | 382.55 | 18.25 | 46.31 | 294.67 | 19.39 | 39.59 |
| 21Q2 (7) | 0.49 | -1.91 | 8.29 | 0.61 | 38.64 | 221.05 | 1.37 | -90.36 | -90.68 | 0.00 | 0 | -100.0 | 323.50 | 6.48 | 16.0 | 246.82 | 1.62 | 12.96 |
| 21Q1 (6) | 0.50 | 10.01 | 12.58 | 0.44 | 0.0 | 91.3 | 14.21 | -5.77 | 189.37 | 0.00 | 0 | -100.0 | 303.82 | 20.72 | 3.16 | 242.89 | 19.86 | 7.99 |
| 20Q4 (5) | 0.46 | -0.28 | 5.11 | 0.44 | -34.33 | 29.41 | 15.08 | -26.4 | 4.22 | 0.00 | -100.0 | -100.0 | 251.68 | -3.74 | -19.47 | 202.64 | -4.01 | -19.99 |
| 20Q3 (4) | 0.46 | 0.64 | 0.0 | 0.67 | 252.63 | 0.0 | 20.49 | 39.39 | 0.0 | 0.39 | -45.72 | 0.0 | 261.46 | -6.25 | 0.0 | 211.10 | -3.39 | 0.0 |
| 20Q2 (3) | 0.45 | 1.97 | 0.0 | 0.19 | -17.39 | 0.0 | 14.70 | 192.45 | 0.0 | 0.73 | -51.52 | 0.0 | 278.89 | -5.3 | 0.0 | 218.50 | -2.85 | 0.0 |
| 20Q1 (2) | 0.45 | 2.72 | 0.0 | 0.23 | -32.35 | 0.0 | -15.90 | -209.88 | 0.0 | 1.50 | 0.0 | 0.0 | 294.50 | -5.77 | 0.0 | 224.92 | -11.19 | 0.0 |
| 19Q4 (1) | 0.43 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 14.47 | 0.0 | 0.0 | 1.50 | 0.0 | 0.0 | 312.54 | 0.0 | 0.0 | 253.27 | 0.0 | 0.0 |
