- 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) | 0.26 | 21.65 | 0.07 | 250.0 | 45.43 | 12.84 | 4880.29 | 118.11 | 0.00 | 0 | 315.14 | -19.74 | 255.90 | -13.57 |
| 2022 (9) | 0.21 | -25.13 | 0.02 | -96.36 | 40.26 | -31.45 | 2237.53 | -48.58 | 0.00 | 0 | 392.63 | 26.4 | 296.09 | 8.95 |
| 2021 (8) | 0.29 | 6.6 | 0.55 | 0 | 58.73 | 10.9 | 4351.29 | 286.47 | 0.00 | 0 | 310.62 | -18.61 | 271.77 | -23.65 |
| 2020 (7) | 0.27 | -39.13 | 0 | 0 | 52.96 | 10.2 | 1125.90 | -54.7 | 0.00 | 0 | 381.64 | 57.22 | 355.93 | 74.08 |
| 2019 (6) | 0.44 | -18.76 | 0 | 0 | 48.06 | 148.24 | 2485.45 | 70.76 | 0.00 | 0 | 242.74 | 20.83 | 204.46 | 46.25 |
| 2018 (5) | 0.54 | 12.87 | 0 | 0 | 19.36 | 83.86 | 1455.52 | 1823.26 | 0.00 | 0 | 200.89 | 3.76 | 139.80 | 52.54 |
| 2017 (4) | 0.48 | 9.34 | 0 | 0 | 10.53 | 21.03 | 75.68 | 303.63 | 0.00 | 0 | 193.61 | -4.5 | 91.65 | -6.14 |
| 2016 (3) | 0.44 | 0 | 0 | 0 | 8.7 | 0 | 18.75 | 0 | 0.00 | 0 | 202.74 | 0 | 97.65 | 0 |
| 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) | 0.23 | 1.13 | -4.59 | 0.83 | 538.46 | 654.55 | 37.88 | -60.55 | -99.63 | 0.00 | 0 | 0 | 337.54 | -5.36 | -1.51 | 274.18 | 2.85 | -7.43 |
| 24Q2 (19) | 0.23 | -33.68 | -1.83 | 0.13 | 62.5 | 62.5 | 96.01 | -41.0 | -98.42 | 0.00 | 0 | 0 | 356.66 | 52.24 | -0.08 | 266.58 | 43.83 | -8.36 |
| 24Q1 (18) | 0.35 | 33.4 | 3.0 | 0.08 | 14.29 | 100.0 | 162.74 | -94.79 | -95.77 | 0.00 | 0 | 0 | 234.28 | -25.66 | -3.59 | 185.35 | -27.57 | -5.13 |
| 23Q4 (17) | 0.26 | 6.64 | 21.65 | 0.07 | -36.36 | 250.0 | 3121.39 | -69.35 | -22.79 | 0.00 | 0 | 0 | 315.14 | -8.04 | -19.74 | 255.90 | -13.61 | -13.57 |
| 23Q3 (16) | 0.24 | 4.05 | -5.97 | 0.11 | 37.5 | 120.0 | 10184.10 | 67.65 | 140.86 | 0.00 | 0 | 0 | 342.70 | -3.99 | 7.63 | 296.20 | 1.82 | 29.62 |
| 23Q2 (15) | 0.23 | -30.42 | -22.12 | 0.08 | 100.0 | -75.76 | 6074.50 | 57.77 | 283.39 | 0.00 | 0 | 0 | 356.96 | 46.9 | 29.99 | 290.91 | 48.89 | 38.46 |
| 23Q1 (14) | 0.34 | 57.55 | -30.36 | 0.04 | 100.0 | -98.04 | 3850.31 | -4.76 | 73.79 | 0.00 | 0 | 0 | 243.00 | -38.11 | 36.99 | 195.38 | -34.01 | 26.39 |
| 22Q4 (13) | 0.21 | -17.57 | -25.13 | 0.02 | -60.0 | -96.36 | 4042.61 | -4.39 | 80.09 | 0.00 | 0 | 0 | 392.63 | 23.31 | 26.4 | 296.09 | 29.57 | 8.95 |
| 22Q3 (12) | 0.26 | -13.82 | -16.56 | 0.05 | -84.85 | -94.05 | 4228.21 | 166.86 | -41.59 | 0.00 | 0 | 0 | 318.40 | 15.95 | 11.92 | 228.52 | 8.76 | -12.56 |
| 22Q2 (11) | 0.30 | -37.78 | -24.18 | 0.33 | -83.82 | 0 | 1584.42 | -28.49 | -70.47 | 0.00 | 0 | 0 | 274.61 | 54.81 | 25.73 | 210.11 | 35.92 | 5.04 |
| 22Q1 (10) | 0.48 | 69.37 | 13.97 | 2.04 | 270.91 | 0 | 2215.55 | -1.3 | -45.68 | 0.00 | 0 | 0 | 177.39 | -42.89 | -12.44 | 154.58 | -43.12 | -18.47 |
| 21Q4 (9) | 0.29 | -8.14 | 6.6 | 0.55 | -34.52 | 0 | 2244.81 | -68.99 | 27.54 | 0.00 | 0 | 0 | 310.62 | 9.18 | -18.61 | 271.77 | 3.99 | -23.65 |
| 21Q3 (8) | 0.31 | -21.68 | 20.73 | 0.84 | 0 | 1100.0 | 7238.82 | 34.9 | 518.69 | 0.00 | 0 | 0 | 284.50 | 30.25 | -31.52 | 261.34 | 30.65 | -31.81 |
| 21Q2 (7) | 0.40 | -6.48 | 10.83 | 0 | 0 | -100.0 | 5365.90 | 31.56 | 921.57 | 0.00 | 0 | 0 | 218.42 | 7.81 | -25.08 | 200.03 | 5.51 | -22.32 |
| 21Q1 (6) | 0.42 | 58.43 | -35.23 | 0 | 0 | -100.0 | 4078.64 | 131.73 | 82.92 | 0.00 | 0 | 0 | 202.60 | -46.91 | 29.3 | 189.59 | -46.73 | 44.88 |
| 20Q4 (5) | 0.27 | 4.04 | -39.13 | 0 | -100.0 | 0 | 1760.05 | 50.43 | -69.0 | 0.00 | 0 | 0 | 381.64 | -8.13 | 57.22 | 355.93 | -7.13 | 74.08 |
| 20Q3 (4) | 0.26 | -28.1 | 0.0 | 0.07 | -92.63 | 0.0 | 1170.03 | 122.75 | 0.0 | 0.00 | 0 | 0.0 | 415.43 | 42.5 | 0.0 | 383.27 | 48.83 | 0.0 |
| 20Q2 (3) | 0.36 | -45.35 | 0.0 | 0.95 | 43.94 | 0.0 | 525.26 | -76.44 | 0.0 | 0.00 | 0 | 0.0 | 291.54 | 86.06 | 0.0 | 257.52 | 96.79 | 0.0 |
| 20Q1 (2) | 0.66 | 48.9 | 0.0 | 0.66 | 0 | 0.0 | 2229.71 | -60.73 | 0.0 | 0.00 | 0 | 0.0 | 156.69 | -35.45 | 0.0 | 130.86 | -36.0 | 0.0 |
| 19Q4 (1) | 0.44 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5678.45 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 242.74 | 0.0 | 0.0 | 204.46 | 0.0 | 0.0 |
