- 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) | 0.30 | -13.08 | 18.92 | -26.89 | 100.32 | -33.35 | 29.34 | -64.84 | 0.00 | 0 | 260.79 | 11.83 | 121.55 | -17.64 |
| 2022 (9) | 0.35 | 14.03 | 25.88 | 0 | 150.52 | 30.32 | 83.45 | -99.71 | 0.00 | 0 | 233.21 | -25.16 | 147.59 | -32.65 |
| 2021 (8) | 0.30 | -33.42 | 0 | 0 | 115.5 | 83.13 | 28583.80 | 2726.39 | 0.00 | 0 | 311.60 | 56.81 | 219.13 | 78.17 |
| 2020 (7) | 0.46 | 6.8 | 0 | 0 | 63.07 | 29.8 | 1011.32 | -73.36 | 0.00 | 0 | 198.71 | -6.91 | 122.99 | -5.28 |
| 2019 (6) | 0.43 | 2.25 | 0 | 0 | 48.59 | 3.78 | 3795.65 | 1458.6 | 0.00 | 0 | 213.45 | -0.83 | 129.84 | 20.77 |
| 2018 (5) | 0.42 | -18.25 | 0.02 | -98.52 | 46.82 | 21.55 | 243.53 | 170.26 | 0.00 | 0 | 215.24 | 26.52 | 107.51 | 18.65 |
| 2017 (4) | 0.51 | 0 | 1.35 | 0 | 38.52 | 0 | 90.11 | 0 | 0.00 | 0 | 170.12 | 0 | 90.61 | 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) | 0.29 | -12.74 | -6.06 | 8.08 | -43.5 | -57.52 | 201.58 | 605.81 | 808.43 | 0.00 | 0 | 0 | 315.30 | 18.84 | 22.66 | 159.27 | 12.16 | 26.39 |
| 24Q2 (19) | 0.33 | -6.11 | -20.99 | 14.3 | -55.07 | -48.49 | 28.56 | 28.71 | 29.58 | 0.00 | 0 | 0 | 265.31 | 5.14 | 38.0 | 142.00 | 2.64 | 23.75 |
| 24Q1 (18) | 0.35 | 16.11 | -3.37 | 31.83 | 68.23 | 2.28 | 22.19 | -41.22 | -48.12 | 0.00 | 0 | 0 | 252.34 | -3.24 | 12.48 | 138.35 | 13.82 | -2.09 |
| 23Q4 (17) | 0.30 | -1.24 | -13.08 | 18.92 | -0.53 | -26.89 | 37.75 | 70.12 | -15.72 | 0.00 | 0 | 0 | 260.79 | 1.45 | 11.83 | 121.55 | -3.54 | -17.64 |
| 23Q3 (16) | 0.31 | -26.62 | -24.0 | 19.02 | -31.48 | -46.06 | 22.19 | 0.68 | -55.53 | 0.00 | 0 | 0 | 257.06 | 33.7 | 25.82 | 126.01 | 9.81 | -4.46 |
| 23Q2 (15) | 0.42 | 14.84 | -12.17 | 27.76 | -10.8 | -22.57 | 22.04 | -48.47 | -89.98 | 0.00 | 0 | 0 | 192.26 | -14.3 | 8.99 | 114.75 | -18.8 | -3.21 |
| 23Q1 (14) | 0.36 | 4.44 | 1.29 | 31.12 | 20.25 | 110.55 | 42.77 | -4.51 | -99.8 | 0.00 | 0 | 0 | 224.35 | -3.8 | -1.51 | 141.31 | -4.26 | -9.08 |
| 22Q4 (13) | 0.35 | -13.66 | 14.03 | 25.88 | -26.6 | 0 | 44.79 | -10.24 | -99.81 | 0.00 | 0 | 0 | 233.21 | 14.15 | -25.16 | 147.59 | 11.9 | -32.65 |
| 22Q3 (12) | 0.40 | -15.19 | 40.81 | 35.26 | -1.65 | 27023.08 | 49.90 | -77.32 | -99.74 | 0.00 | 0 | 0 | 204.30 | 15.82 | -39.2 | 131.89 | 11.24 | -45.38 |
| 22Q2 (11) | 0.47 | 32.44 | 60.03 | 35.85 | 142.56 | 39733.33 | 219.99 | -99.0 | -99.59 | 0.00 | 0 | 0 | 176.40 | -22.56 | -45.4 | 118.56 | -23.72 | -51.69 |
| 22Q1 (10) | 0.36 | 17.58 | 29.39 | 14.78 | 0 | 12216.67 | 21894.80 | -9.01 | -39.51 | 0.00 | 0 | 0 | 227.78 | -26.9 | -34.49 | 155.42 | -29.07 | -42.05 |
| 21Q4 (9) | 0.30 | 6.62 | -33.42 | 0 | -100.0 | 0 | 24064.10 | 23.51 | -17.05 | 0.00 | 0 | 0 | 311.60 | -7.26 | 56.81 | 219.13 | -9.26 | 78.17 |
| 21Q3 (8) | 0.29 | -3.61 | -29.84 | 0.13 | 44.44 | -84.88 | 19483.50 | -63.8 | 3702.18 | 0.00 | 0 | 0 | 336.01 | 4.0 | 50.19 | 241.49 | -1.61 | 69.31 |
| 21Q2 (7) | 0.30 | 7.09 | -16.21 | 0.09 | -25.0 | -59.09 | 53820.10 | 48.69 | 7665.46 | 0.00 | 0 | 0 | 323.08 | -7.09 | 26.04 | 245.43 | -8.49 | 75.44 |
| 21Q1 (6) | 0.28 | -39.5 | -28.01 | 0.12 | 0 | 50.0 | 36195.90 | 24.77 | 572.68 | 0.00 | 0 | 0 | 347.72 | 74.99 | 44.28 | 268.21 | 118.07 | 84.4 |
| 20Q4 (5) | 0.46 | 12.36 | 6.8 | 0 | -100.0 | 0 | 29010.90 | 5561.44 | 388.22 | 0.00 | 0 | 0 | 198.71 | -11.18 | -6.91 | 122.99 | -13.77 | -5.28 |
| 20Q3 (4) | 0.41 | 15.11 | 0.0 | 0.86 | 290.91 | 0.0 | 512.43 | -26.06 | 0.0 | 0.00 | 0 | 0.0 | 223.72 | -12.72 | 0.0 | 142.63 | 1.96 | 0.0 |
| 20Q2 (3) | 0.35 | -7.99 | 0.0 | 0.22 | 175.0 | 0.0 | 693.07 | -87.12 | 0.0 | 0.00 | 0 | 0.0 | 256.33 | 6.36 | 0.0 | 139.89 | -3.82 | 0.0 |
| 20Q1 (2) | 0.38 | -10.25 | 0.0 | 0.08 | 0 | 0.0 | 5380.87 | -9.45 | 0.0 | 0.00 | 0 | 0.0 | 241.01 | 12.91 | 0.0 | 145.45 | 12.02 | 0.0 |
| 19Q4 (1) | 0.43 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5942.16 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 213.45 | 0.0 | 0.0 | 129.84 | 0.0 | 0.0 |
