- 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) | 0.32 | 0.75 | 5.3 | 107.84 | 5.56 | -51.48 | 1.73 | -76.24 | 0.00 | 0 | 310.75 | 119.98 | 224.10 | 206.15 |
| 2022 (9) | 0.32 | -0.62 | 2.55 | 286.36 | 11.46 | -32.27 | 7.28 | 0 | 0.00 | 0 | 141.26 | 1.14 | 73.20 | -30.31 |
| 2021 (8) | 0.32 | 48.53 | 0.66 | 0 | 16.92 | 30.66 | -209.29 | 0 | 0.00 | 0 | 139.67 | -25.19 | 105.03 | -19.97 |
| 2020 (7) | 0.22 | -41.0 | 0 | 0 | 12.95 | -51.17 | -8.85 | 0 | 0.00 | 0 | 186.71 | 60.2 | 131.24 | 28.74 |
| 2019 (6) | 0.37 | -40.12 | 0.91 | -8.08 | 26.52 | 64.82 | 11.94 | 0 | 0.00 | 0 | 116.55 | -4.69 | 101.94 | 6.49 |
| 2018 (5) | 0.62 | 32.25 | 0.99 | -23.26 | 16.09 | 58.84 | -37.17 | 0 | 0.00 | 0 | 122.29 | -17.64 | 95.73 | -1.88 |
| 2017 (4) | 0.47 | 53.39 | 1.29 | 0 | 10.13 | -6.03 | -140.18 | 0 | 0.00 | 0 | 148.49 | -22.24 | 97.56 | -18.42 |
| 2016 (3) | 0.30 | 0.3 | 0 | 0 | 10.78 | -41.38 | -287.19 | 0 | 0.00 | 0 | 190.96 | -4.63 | 119.59 | -16.51 |
| 2015 (2) | 0.30 | -17.51 | 0.17 | 0 | 18.39 | -17.39 | 2325.09 | 2671.59 | 0.00 | 0 | 200.23 | -5.93 | 143.24 | -6.21 |
| 2014 (1) | 0.37 | -6.18 | 0 | 0 | 22.26 | 58.89 | 83.89 | 1348.88 | 0.00 | 0 | 212.85 | 6.77 | 152.73 | -9.23 |
| 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) | 0.39 | 11.56 | 61.09 | 8.07 | 16.28 | 90.78 | -12.11 | -0.83 | -5165.22 | 0.00 | 0 | 0 | 263.41 | -10.36 | 61.81 | 179.94 | -9.31 | 367.98 |
| 24Q2 (19) | 0.35 | 13.0 | 20.62 | 6.94 | 5.31 | 90.66 | -12.01 | -120000.0 | -1364.21 | 0.00 | 0 | 0 | 293.85 | -11.51 | 94.33 | 198.42 | -12.04 | 299.64 |
| 24Q1 (18) | 0.31 | -5.8 | 5.89 | 6.59 | 24.34 | 116.07 | -0.01 | 99.94 | -100.03 | 0.00 | 0 | 0 | 332.06 | 6.86 | 120.8 | 225.57 | 0.66 | 218.96 |
| 23Q4 (17) | 0.32 | 35.65 | 0.75 | 5.3 | 25.3 | 107.84 | -15.66 | -6708.7 | -178.73 | 0.00 | 0 | 0 | 310.75 | 90.89 | 119.98 | 224.10 | 482.83 | 206.15 |
| 23Q3 (16) | 0.24 | -16.46 | -12.1 | 4.23 | 16.21 | 200.0 | -0.23 | -124.21 | -100.49 | 0.00 | 0 | 0 | 162.79 | 7.66 | 6.68 | 38.45 | -22.56 | -58.8 |
| 23Q2 (15) | 0.29 | -0.8 | 19.91 | 3.64 | 19.34 | 708.89 | 0.95 | -97.51 | 110.82 | 0.00 | 0 | 0 | 151.21 | 0.55 | -4.23 | 49.65 | -29.79 | -49.5 |
| 23Q1 (14) | 0.29 | -10.38 | 3.59 | 3.05 | 19.61 | 1425.0 | 38.16 | 91.86 | 126.37 | 0.00 | 0 | 0 | 150.39 | 6.46 | 1.42 | 70.72 | -3.39 | -29.35 |
| 22Q4 (13) | 0.32 | 18.35 | -0.62 | 2.55 | 80.85 | 286.36 | 19.89 | -57.79 | 169.67 | 0.00 | 0 | 0 | 141.26 | -7.43 | 1.14 | 73.20 | -21.57 | -30.31 |
| 22Q3 (12) | 0.27 | 13.96 | -23.04 | 1.41 | 213.33 | 0 | 47.12 | 636.67 | 127.94 | 0.00 | 0 | 0 | 152.59 | -3.36 | 15.41 | 93.33 | -5.07 | -6.99 |
| 22Q2 (11) | 0.24 | -14.3 | -31.08 | 0.45 | 125.0 | 0 | -8.78 | 93.93 | 99.31 | 0.00 | 0 | 0 | 157.89 | 6.47 | 16.28 | 98.31 | -1.79 | 61.88 |
| 22Q1 (10) | 0.28 | -14.02 | 7.74 | 0.2 | -69.7 | 0 | -144.71 | -406.87 | 75.0 | 0.00 | 0 | 0 | 148.29 | 6.17 | -8.96 | 100.10 | -4.69 | -3.31 |
| 21Q4 (9) | 0.32 | -8.35 | 48.53 | 0.66 | 0 | 0 | -28.55 | 83.07 | 86.77 | 0.00 | 0 | 0 | 139.67 | 5.64 | -25.19 | 105.03 | 4.67 | -19.97 |
| 21Q3 (8) | 0.35 | 2.05 | 58.93 | 0 | 0 | 0 | -168.67 | 86.76 | -425.29 | 0.00 | 0 | 0 | 132.21 | -2.64 | -4.69 | 100.34 | 65.22 | -20.54 |
| 21Q2 (7) | 0.35 | 33.98 | 36.51 | 0 | 0 | 0 | -1274.42 | -120.18 | -833.57 | 0.00 | 0 | 0 | 135.79 | -16.64 | 2.15 | 60.73 | -41.34 | -48.26 |
| 21Q1 (6) | 0.26 | 18.53 | -8.85 | 0 | 0 | -100.0 | -578.80 | -168.15 | -836.86 | 0.00 | 0 | 0 | 162.89 | -12.76 | 28.36 | 103.53 | -21.11 | -9.45 |
| 20Q4 (5) | 0.22 | -1.93 | -41.0 | 0 | 0 | -100.0 | -215.85 | -572.22 | -499.92 | 0.00 | 0 | 0 | 186.71 | 34.6 | 60.2 | 131.24 | 3.93 | 28.74 |
| 20Q3 (4) | 0.22 | -12.34 | 0.0 | 0 | 0 | 0.0 | -32.11 | 76.48 | 0.0 | 0.00 | 0 | 0.0 | 138.71 | 4.35 | 0.0 | 126.28 | 7.59 | 0.0 |
| 20Q2 (3) | 0.25 | -10.55 | 0.0 | 0 | -100.0 | 0.0 | -136.51 | -273.79 | 0.0 | 0.00 | 0 | 0.0 | 132.93 | 4.75 | 0.0 | 117.37 | 2.65 | 0.0 |
| 20Q1 (2) | 0.28 | -23.27 | 0.0 | 0.56 | -38.46 | 0.0 | 78.55 | 318.32 | 0.0 | 0.00 | 0 | 0.0 | 126.90 | 8.88 | 0.0 | 114.34 | 12.16 | 0.0 |
| 19Q4 (1) | 0.37 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | -35.98 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 116.55 | 0.0 | 0.0 | 101.94 | 0.0 | 0.0 |
