- 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) | 0.33 | 9.84 | 2.0 | 0 | 1.95 | -35.43 | -346.01 | 0 | 0.00 | 0 | 337.83 | -52.31 | 301.48 | -44.85 |
| 2022 (9) | 0.30 | 54.16 | 0 | 0 | 3.02 | 33.63 | -1088.88 | 0 | 0.00 | 0 | 708.42 | -59.54 | 546.64 | -67.93 |
| 2021 (8) | 0.20 | 51.94 | 0 | 0 | 2.26 | -1.74 | -774.32 | 0 | 0.00 | 0 | 1750.78 | 26.25 | 1704.56 | 27.79 |
| 2020 (7) | 0.13 | 14.59 | 1.14 | 0 | 2.3 | 206.67 | -482.30 | 0 | 0.00 | 0 | 1386.79 | 59.41 | 1333.87 | 70.55 |
| 2019 (6) | 0.11 | -44.27 | 0 | 0 | 0.75 | 188.46 | -901.07 | 0 | 0.00 | 0 | 869.96 | 240.67 | 782.11 | 354.72 |
| 2018 (5) | 0.20 | 42.64 | 0 | 0 | 0.26 | 8.33 | 0.00 | 0 | 0.00 | 0 | 255.37 | -56.64 | 172.00 | -63.12 |
| 2017 (4) | 0.14 | -21.58 | 0 | 0 | 0.24 | 0 | 0.00 | 0 | 0.00 | 0 | 588.94 | 31.89 | 466.32 | 6.62 |
| 2016 (3) | 0.18 | 183.49 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 446.55 | -68.36 | 437.35 | -68.66 |
| 2015 (2) | 0.06 | -92.7 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 1411.17 | 1166.87 | 1395.34 | 1153.56 |
| 2014 (1) | 0.87 | 27.44 | 1.59 | 1490.0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 111.39 | -20.85 | 111.31 | -20.87 |
| 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) | 0.52 | 39.36 | 103.57 | 3.49 | 74.5 | 249.0 | -158.10 | -47.87 | 32.32 | 0.00 | 0 | 0 | 187.96 | -29.59 | -70.85 | 152.19 | -32.45 | -73.69 |
| 24Q2 (19) | 0.37 | 17.12 | 64.4 | 2.0 | 0.0 | 100.0 | -106.92 | -41.11 | 79.82 | 0.00 | 0 | 0 | 266.94 | -26.52 | -63.24 | 225.29 | -31.13 | -65.63 |
| 24Q1 (18) | 0.32 | -4.1 | 3.25 | 2.0 | 0.0 | 0 | -75.77 | 73.03 | 89.07 | 0.00 | 0 | 0 | 363.27 | 7.53 | -62.65 | 327.12 | 8.5 | -55.44 |
| 23Q4 (17) | 0.33 | 30.06 | 9.84 | 2.0 | 100.0 | 0 | -280.95 | -20.26 | 81.28 | 0.00 | 0 | 0 | 337.83 | -47.61 | -52.31 | 301.48 | -47.88 | -44.85 |
| 23Q3 (16) | 0.25 | 12.54 | 12.64 | 1.0 | 0.0 | 0 | -233.61 | 55.91 | 88.04 | 0.00 | 0 | 0 | 644.80 | -11.2 | -52.03 | 578.43 | -11.75 | -50.48 |
| 23Q2 (15) | 0.23 | -26.45 | 9.27 | 1.0 | 0 | 0 | -529.89 | 23.58 | -209.7 | 0.00 | 0 | 0 | 726.12 | -25.35 | -51.54 | 655.46 | -10.72 | -52.13 |
| 23Q1 (14) | 0.31 | 2.02 | 34.06 | 0 | 0 | 0 | -693.40 | 53.79 | 42.6 | 0.00 | 0 | 0 | 972.65 | 37.3 | -9.14 | 734.18 | 34.31 | -26.08 |
| 22Q4 (13) | 0.30 | 33.38 | 54.16 | 0 | 0 | 0 | -1500.46 | 23.2 | 0.21 | 0.00 | 0 | 0 | 708.42 | -47.3 | -59.54 | 546.64 | -53.21 | -67.93 |
| 22Q3 (12) | 0.23 | 9.17 | 24.63 | 0 | 0 | 0 | -1953.63 | -504.44 | -19.06 | 0.00 | 0 | 0 | 1344.29 | -10.28 | -26.98 | 1168.19 | -14.69 | -35.01 |
| 22Q2 (11) | 0.21 | -9.76 | 27.43 | 0 | 0 | -100.0 | 483.05 | 139.98 | 1300.42 | 0.00 | 0 | 0 | 1498.40 | 39.98 | -30.11 | 1369.29 | 37.87 | -33.95 |
| 22Q1 (10) | 0.23 | 17.32 | 67.35 | 0 | 0 | -100.0 | -1208.08 | 19.65 | -160.3 | 0.00 | 0 | 0 | 1070.46 | -38.86 | -42.94 | 993.19 | -41.73 | -44.77 |
| 21Q4 (9) | 0.20 | 7.82 | 51.94 | 0 | 0 | -100.0 | -1503.57 | 8.37 | -2370.13 | 0.00 | 0 | 0 | 1750.78 | -4.9 | 26.25 | 1704.56 | -5.17 | 27.79 |
| 21Q3 (8) | 0.18 | 11.62 | -37.02 | 0 | -100.0 | -100.0 | -1640.83 | -3977.61 | -159.25 | 0.00 | 0 | 0 | 1841.02 | -14.13 | 518.83 | 1797.41 | -13.29 | 621.94 |
| 21Q2 (7) | 0.16 | 18.51 | 8.33 | 0.1 | 0.0 | 66.67 | -40.24 | 91.33 | 97.24 | 0.00 | 0 | 0 | 2144.04 | 14.29 | 318.05 | 2072.98 | 15.28 | 381.09 |
| 21Q1 (6) | 0.14 | 6.52 | 24.5 | 0.1 | -91.23 | 0 | -464.11 | -662.46 | 69.85 | 0.00 | 0 | 0 | 1875.95 | 35.27 | 116.84 | 1798.21 | 34.81 | 139.07 |
| 20Q4 (5) | 0.13 | -55.31 | 14.59 | 1.14 | -2.56 | 0 | -60.87 | 90.38 | 91.04 | 0.00 | 0 | 0 | 1386.79 | 366.15 | 59.41 | 1333.87 | 435.76 | 70.55 |
| 20Q3 (4) | 0.29 | 92.01 | 0.0 | 1.17 | 1850.0 | 0.0 | -632.92 | 56.59 | 0.0 | 0.00 | 0 | 0.0 | 297.50 | -41.99 | 0.0 | 248.97 | -42.22 | 0.0 |
| 20Q2 (3) | 0.15 | 36.21 | 0.0 | 0.06 | 0 | 0.0 | -1457.98 | 5.29 | 0.0 | 0.00 | 0 | 0.0 | 512.87 | -40.72 | 0.0 | 430.89 | -42.71 | 0.0 |
| 20Q1 (2) | 0.11 | -1.96 | 0.0 | 0 | 0 | 0.0 | -1539.34 | -126.59 | 0.0 | 0.00 | 0 | 0.0 | 865.14 | -0.55 | 0.0 | 752.18 | -3.83 | 0.0 |
| 19Q4 (1) | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -679.35 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 869.96 | 0.0 | 0.0 | 782.11 | 0.0 | 0.0 |
