- 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) | 0.10 | 4.37 | 1.2 | 0.0 | 10.23 | -30.93 | -86.83 | 0 | 0.00 | 0 | 977.92 | -13.76 | 824.38 | -16.14 |
| 2022 (9) | 0.10 | 11.07 | 1.2 | -5.51 | 14.81 | -12.73 | -10.86 | 0 | 0.00 | 0 | 1133.94 | -12.09 | 982.99 | -17.21 |
| 2021 (8) | 0.09 | -82.41 | 1.27 | -82.29 | 16.97 | 58.3 | -0.95 | 0 | 0.00 | 0 | 1289.83 | 454.29 | 1187.39 | 581.08 |
| 2020 (7) | 0.50 | 10.02 | 7.17 | -4.53 | 10.72 | 125.21 | -35.54 | 0 | 0.00 | 0 | 232.70 | 6.63 | 174.34 | 76.23 |
| 2019 (6) | 0.46 | 53.3 | 7.51 | 12.59 | 4.76 | 68.79 | -45.47 | 0 | 0.00 | 0 | 218.24 | -49.49 | 98.93 | -68.14 |
| 2018 (5) | 0.30 | -8.13 | 6.67 | 220.67 | 2.82 | -5.37 | -235.85 | 0 | 0.00 | 0 | 432.10 | 79.01 | 310.53 | 88.6 |
| 2017 (4) | 0.32 | 187.85 | 2.08 | 0 | 2.98 | 17.79 | -4267.27 | 0 | 0.00 | 0 | 241.38 | -65.59 | 164.65 | -69.46 |
| 2016 (3) | 0.11 | 28.91 | 0 | 0 | 2.53 | 145.63 | -3041.14 | 0 | 0.00 | 0 | 701.48 | -10.26 | 539.20 | -17.09 |
| 2015 (2) | 0.09 | -5.81 | 0 | 0 | 1.03 | 90.74 | -910.14 | 0 | 0.00 | 0 | 781.69 | 2.17 | 650.33 | -11.38 |
| 2014 (1) | 0.09 | -49.95 | 0 | 0 | 0.54 | 500.0 | -83.60 | 0 | 0.00 | 0 | 765.11 | 71.65 | 733.82 | 76.31 |
| 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) | 0.12 | 10.92 | 42.91 | 5.65 | 14.6 | 370.83 | -160.22 | -15.06 | -289.55 | 20.00 | 0.0 | 0.0 | 1038.61 | -21.62 | -23.82 | 854.77 | -21.67 | -24.47 |
| 24Q2 (19) | 0.11 | 1.72 | 40.93 | 4.93 | -0.2 | 310.83 | -139.25 | -132.78 | -94.62 | 20.00 | 0.0 | 0.0 | 1325.09 | -15.36 | -21.68 | 1091.22 | -18.3 | -24.67 |
| 24Q1 (18) | 0.11 | 7.89 | 40.3 | 4.94 | 311.67 | 311.67 | -59.82 | 61.43 | 25.66 | 20.00 | 0.0 | 0.0 | 1565.59 | 60.09 | -5.55 | 1335.71 | 62.03 | -6.65 |
| 23Q4 (17) | 0.10 | 17.39 | 4.37 | 1.2 | 0.0 | 0.0 | -155.09 | -277.07 | -273.35 | 20.00 | 0.0 | 0.0 | 977.92 | -28.27 | -13.76 | 824.38 | -27.16 | -16.14 |
| 23Q3 (16) | 0.09 | 9.39 | -22.1 | 1.2 | 0.0 | 0.0 | -41.13 | 42.52 | -322.71 | 20.00 | 0.0 | 0.0 | 1363.41 | -19.42 | 39.56 | 1131.72 | -21.88 | 30.97 |
| 23Q2 (15) | 0.08 | 1.27 | -30.4 | 1.2 | 0.0 | 0.0 | -71.55 | 11.08 | -1862.32 | 20.00 | 0.0 | 0.0 | 1691.99 | 2.08 | 73.95 | 1448.64 | 1.24 | 65.71 |
| 23Q1 (14) | 0.08 | -19.74 | -6.96 | 1.2 | 0.0 | 69.01 | -80.47 | -93.72 | -1243.04 | 20.00 | 0.0 | 600.0 | 1657.59 | 46.18 | 16.94 | 1430.83 | 45.56 | 11.51 |
| 22Q4 (13) | 0.10 | -12.39 | 11.07 | 1.2 | 0.0 | -5.51 | -41.54 | -326.93 | -2345.41 | 20.00 | 0.0 | 0 | 1133.94 | 16.08 | -12.09 | 982.99 | 13.76 | -17.21 |
| 22Q3 (12) | 0.11 | -2.26 | -47.84 | 1.2 | 0.0 | -75.0 | -9.73 | -339.66 | -113.72 | 20.00 | 0.0 | 2229.82 | 976.90 | 0.43 | 89.28 | 864.09 | -1.16 | 95.42 |
| 22Q2 (11) | 0.11 | 35.38 | -57.67 | 1.2 | 69.01 | -86.11 | 4.06 | -42.33 | 117.4 | 20.00 | 600.0 | 0 | 972.67 | -31.38 | 100.48 | 874.20 | -31.87 | 101.35 |
| 22Q1 (10) | 0.08 | -4.18 | -83.98 | 0.71 | -44.09 | -90.1 | 7.04 | 280.54 | 120.05 | 2.86 | 0 | 0 | 1417.52 | 9.9 | 611.04 | 1283.14 | 8.06 | 902.77 |
| 21Q4 (9) | 0.09 | -58.86 | -82.41 | 1.27 | -73.54 | -82.29 | 1.85 | -97.39 | 104.15 | 0.00 | -100.0 | 0 | 1289.83 | 149.91 | 454.29 | 1187.39 | 168.54 | 581.08 |
| 21Q3 (8) | 0.22 | -20.69 | -54.84 | 4.8 | -44.44 | -32.96 | 70.90 | 403.77 | 830.93 | 0.86 | 0 | 0 | 516.12 | 6.38 | 98.67 | 442.16 | 1.84 | 112.48 |
| 21Q2 (7) | 0.27 | -48.77 | -39.57 | 8.64 | 20.5 | 20.67 | -23.34 | 33.54 | 36.21 | 0.00 | 0 | 0 | 485.18 | 143.37 | 37.26 | 434.16 | 239.29 | 60.78 |
| 21Q1 (6) | 0.53 | 5.23 | 1.77 | 7.17 | 0.0 | -4.53 | -35.12 | 21.22 | 30.4 | 0.00 | 0 | 0 | 199.36 | -14.33 | 42.36 | 127.96 | -26.6 | 131.48 |
| 20Q4 (5) | 0.50 | 5.63 | 10.02 | 7.17 | 0.14 | -4.53 | -44.58 | -359.59 | -14.04 | 0.00 | 0 | 0 | 232.70 | -10.43 | 6.63 | 174.34 | -16.22 | 76.23 |
| 20Q3 (4) | 0.48 | 6.13 | 0.0 | 7.16 | 0.0 | 0.0 | -9.70 | 73.49 | 0.0 | 0.00 | 0 | 0.0 | 259.79 | -26.5 | 0.0 | 208.09 | -22.94 | 0.0 |
| 20Q2 (3) | 0.45 | -13.73 | 0.0 | 7.16 | -4.66 | 0.0 | -36.59 | 27.49 | 0.0 | 0.00 | 0 | 0.0 | 353.47 | 152.41 | 0.0 | 270.03 | 388.48 | 0.0 |
| 20Q1 (2) | 0.52 | 13.75 | 0.0 | 7.51 | 0.0 | 0.0 | -50.46 | -29.09 | 0.0 | 0.00 | 0 | 0.0 | 140.04 | -35.83 | 0.0 | 55.28 | -44.12 | 0.0 |
| 19Q4 (1) | 0.46 | 0.0 | 0.0 | 7.51 | 0.0 | 0.0 | -39.09 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 218.24 | 0.0 | 0.0 | 98.93 | 0.0 | 0.0 |
