- 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) | 0.20 | -1.04 | 0 | 0 | 6.76 | 40.25 | 130.78 | 110.97 | 0.00 | 0 | 505.57 | 0.78 | 396.41 | 12.26 |
| 2022 (9) | 0.20 | 27.48 | 0 | 0 | 4.82 | -8.37 | 61.99 | -64.79 | 0.00 | 0 | 501.66 | -22.08 | 353.11 | -18.46 |
| 2021 (8) | 0.16 | 23.16 | 0 | 0 | 5.26 | 66.46 | 176.08 | 748.17 | 0.00 | 0 | 643.80 | -20.05 | 433.06 | -15.36 |
| 2020 (7) | 0.13 | -25.38 | 0 | 0 | 3.16 | -23.11 | 20.76 | -74.0 | 0.00 | 0 | 805.21 | 32.52 | 511.64 | 10.66 |
| 2019 (6) | 0.17 | 23.84 | 0 | 0 | 4.11 | 14.48 | 79.85 | -62.37 | 0.00 | 0 | 607.61 | -16.03 | 462.36 | -9.0 |
| 2018 (5) | 0.14 | 4.02 | 0 | 0 | 3.59 | 32.96 | 212.19 | -32.28 | 0.00 | 0 | 723.61 | -4.76 | 508.08 | -7.17 |
| 2017 (4) | 0.13 | 42.27 | 0 | 0 | 2.7 | 62.65 | 313.34 | 0 | 0.00 | 0 | 759.76 | -21.6 | 547.31 | -22.23 |
| 2016 (3) | 0.09 | -22.43 | 0 | 0 | 1.66 | -22.79 | -47.05 | 0 | 0.00 | 0 | 969.07 | 13.48 | 703.75 | 14.36 |
| 2015 (2) | 0.12 | -23.17 | 0 | 0 | 2.15 | -3.59 | -38.00 | 0 | 0.00 | 0 | 853.96 | -1.26 | 615.38 | -5.23 |
| 2014 (1) | 0.16 | -7.42 | 0 | 0 | 2.23 | -14.89 | -16.79 | 0 | 0.00 | 0 | 864.89 | 14.04 | 649.36 | 18.9 |
| 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 | -30.64 | -17.44 | 0 | 0 | -100.0 | 98.98 | 152.37 | 87.07 | 0.00 | 0 | 0 | 489.83 | 47.65 | 21.05 | 296.25 | 34.07 | 92.98 |
| 24Q2 (19) | 0.30 | 56.9 | -4.33 | 0 | 0 | 0 | 39.22 | -45.96 | -76.93 | 0.00 | 0 | 0 | 331.76 | -37.9 | 3.46 | 220.96 | -44.54 | 28.3 |
| 24Q1 (18) | 0.19 | -4.59 | -31.79 | 0 | 0 | 0 | 72.57 | -70.36 | 69.99 | 0.00 | 0 | 0 | 534.21 | 5.66 | 48.09 | 398.43 | 0.51 | 98.11 |
| 23Q4 (17) | 0.20 | -20.49 | -1.04 | 0 | -100.0 | 0 | 244.82 | 362.71 | 94.44 | 0.00 | 0 | 0 | 505.57 | 24.94 | 0.78 | 396.41 | 158.23 | 12.26 |
| 23Q3 (16) | 0.25 | -19.62 | 66.32 | 0.3 | 0 | 0 | 52.91 | -68.88 | 15.35 | 0.00 | 0 | 0 | 404.65 | 26.18 | -43.27 | 153.51 | -10.86 | -64.01 |
| 23Q2 (15) | 0.31 | 11.87 | 36.36 | 0 | 0 | 0 | 170.01 | 298.24 | 178.29 | 0.00 | 0 | 0 | 320.68 | -11.1 | -27.23 | 172.22 | -14.37 | -36.54 |
| 23Q1 (14) | 0.28 | 38.43 | 44.64 | 0 | 0 | 0 | 42.69 | -66.09 | 240.7 | 0.00 | 0 | 0 | 360.74 | -28.09 | -31.5 | 201.12 | -43.04 | -40.68 |
| 22Q4 (13) | 0.20 | 33.62 | 27.48 | 0 | 0 | 0 | 125.91 | 174.49 | -80.56 | 0.00 | 0 | 0 | 501.66 | -29.67 | -22.08 | 353.11 | -17.22 | -18.46 |
| 22Q3 (12) | 0.15 | -34.1 | -17.33 | 0 | 0 | 0 | 45.87 | -24.91 | -40.93 | 0.00 | 0 | 0 | 713.34 | 61.87 | 31.31 | 426.55 | 57.17 | 40.09 |
| 22Q2 (11) | 0.23 | 18.66 | 53.16 | 0 | 0 | 0 | 61.09 | 387.55 | 1048.31 | 0.00 | 0 | 0 | 440.68 | -16.33 | -34.11 | 271.39 | -19.96 | -34.44 |
| 22Q1 (10) | 0.19 | 22.01 | 73.99 | 0 | 0 | 0 | 12.53 | -98.07 | 120.8 | 0.00 | 0 | 0 | 526.66 | -18.2 | -44.12 | 339.05 | -21.71 | -42.96 |
| 21Q4 (9) | 0.16 | -13.35 | 23.16 | 0 | 0 | 0 | 647.62 | 733.92 | 1192.14 | 0.00 | 0 | 0 | 643.80 | 18.51 | -20.05 | 433.06 | 42.22 | -15.36 |
| 21Q3 (8) | 0.18 | 22.09 | 60.96 | 0 | 0 | 0 | 77.66 | 1359.77 | 1447.01 | 0.00 | 0 | 0 | 543.24 | -18.78 | -41.55 | 304.49 | -26.45 | -51.11 |
| 21Q2 (7) | 0.15 | 34.8 | 9.71 | 0 | 0 | 0 | 5.32 | 108.83 | -93.15 | 0.00 | 0 | 0 | 668.84 | -29.04 | -13.24 | 413.98 | -30.35 | -20.32 |
| 21Q1 (6) | 0.11 | -13.63 | -17.77 | 0 | 0 | 0 | -60.24 | -220.19 | -8.36 | 0.00 | 0 | 0 | 942.54 | 17.06 | 19.03 | 594.40 | 16.18 | 6.63 |
| 20Q4 (5) | 0.13 | 13.25 | -25.38 | 0 | 0 | 0 | 50.12 | 898.41 | -87.82 | 0.00 | 0 | 0 | 805.21 | -13.36 | 32.52 | 511.64 | -17.85 | 10.66 |
| 20Q3 (4) | 0.11 | -16.79 | 0.0 | 0 | 0 | 0.0 | 5.02 | -93.54 | 0.0 | 0.00 | 0 | 0.0 | 929.39 | 20.56 | 0.0 | 622.83 | 19.88 | 0.0 |
| 20Q2 (3) | 0.14 | 1.03 | 0.0 | 0 | 0 | 0.0 | 77.72 | 239.81 | 0.0 | 0.00 | 0 | 0.0 | 770.88 | -2.65 | 0.0 | 519.54 | -6.8 | 0.0 |
| 20Q1 (2) | 0.14 | -21.62 | 0.0 | 0 | 0 | 0.0 | -55.59 | -113.51 | 0.0 | 0.00 | 0 | 0.0 | 791.86 | 30.32 | 0.0 | 557.42 | 20.56 | 0.0 |
| 19Q4 (1) | 0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 411.44 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 607.61 | 0.0 | 0.0 | 462.36 | 0.0 | 0.0 |
