- 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) | 0.43 | -5.17 | 0.48 | -2.04 | 1.9 | -57.3 | 3.17 | -94.71 | 0.00 | 0 | 146.71 | 14.41 | 124.57 | 92.03 |
| 2022 (9) | 0.45 | -53.16 | 0.49 | 0 | 4.45 | 41.72 | 59.91 | 0 | 0.00 | 0 | 128.23 | 106.52 | 64.87 | 65.19 |
| 2021 (8) | 0.97 | 5.27 | 0 | 0 | 3.14 | 503.85 | -28.29 | 0 | 0.00 | 0 | 62.09 | 18.72 | 39.27 | -6.01 |
| 2020 (7) | 0.92 | 1.07 | 0.44 | -2.22 | 0.52 | 225.0 | -14.13 | 0 | 0.00 | 0 | 52.30 | -10.95 | 41.78 | -14.8 |
| 2019 (6) | 0.91 | -6.0 | 0.45 | 0 | 0.16 | -60.0 | -26.78 | 0 | 0.00 | 0 | 58.73 | -3.01 | 49.04 | 123.01 |
| 2018 (5) | 0.97 | 76.17 | 0 | 0 | 0.4 | -86.53 | -180.26 | 0 | 0.00 | 0 | 60.55 | -53.12 | 21.99 | -80.65 |
| 2017 (4) | 0.55 | 118.69 | 1.13 | -1.74 | 2.97 | -55.41 | -57.12 | 0 | 0.00 | 0 | 129.16 | -43.62 | 113.63 | -35.51 |
| 2016 (3) | 0.25 | -38.83 | 1.15 | -61.02 | 6.66 | 47.02 | -8.36 | 0 | 0.00 | 0 | 229.08 | -2.37 | 176.19 | 12.61 |
| 2015 (2) | 0.41 | 4.6 | 2.95 | -10.06 | 4.53 | -37.26 | -14.32 | 0 | 0.00 | 0 | 234.65 | -15.59 | 156.46 | -15.68 |
| 2014 (1) | 0.39 | -9.61 | 3.28 | -5.48 | 7.22 | 21.55 | -1.32 | 0 | 0.00 | 0 | 278.00 | 13.2 | 185.56 | -7.44 |
| 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 | -52.13 | -58.18 | 0.46 | -2.13 | -4.17 | 5.60 | 139.02 | 204.35 | 0.00 | 0 | 0 | 357.08 | 157.71 | 186.86 | 320.22 | 202.84 | 451.91 |
| 24Q2 (19) | 0.49 | 5.7 | -1.09 | 0.47 | 0.0 | -4.08 | -14.35 | -159.03 | -376.49 | 0.00 | 0 | 0 | 138.56 | -1.16 | 5.9 | 105.74 | -10.13 | 100.61 |
| 24Q1 (18) | 0.46 | 7.47 | 8.62 | 0.47 | -2.08 | -4.08 | -5.54 | -993.55 | -211.02 | 0.00 | 0 | 0 | 140.18 | -4.45 | 3.51 | 117.66 | -5.55 | 49.71 |
| 23Q4 (17) | 0.43 | -23.09 | -5.17 | 0.48 | 0.0 | -2.04 | 0.62 | -66.3 | -94.16 | 0.00 | 0 | 0 | 146.71 | 17.86 | 14.41 | 124.57 | 114.7 | 92.03 |
| 23Q3 (16) | 0.56 | 13.22 | 10.5 | 0.48 | -2.04 | -31.43 | 1.84 | -64.55 | -99.02 | 0.00 | 0 | 0 | 124.48 | -4.86 | 5.57 | 58.02 | 10.07 | 19.88 |
| 23Q2 (15) | 0.50 | 16.08 | -48.91 | 0.49 | 0.0 | -2.0 | 5.19 | 4.01 | 1004.26 | 0.00 | 0 | 0 | 130.84 | -3.38 | 94.7 | 52.71 | -32.93 | 36.34 |
| 23Q1 (14) | 0.43 | -6.18 | -55.82 | 0.49 | 0.0 | -2.0 | 4.99 | -53.01 | 119.8 | 0.00 | 0 | 0 | 135.42 | 5.61 | 100.71 | 78.59 | 21.15 | 117.52 |
| 22Q4 (13) | 0.45 | -10.38 | -53.16 | 0.49 | -30.0 | 0 | 10.62 | -94.34 | 104.52 | 0.00 | 0 | 0 | 128.23 | 8.75 | 106.52 | 64.87 | 34.03 | 65.19 |
| 22Q3 (12) | 0.51 | -47.65 | -44.05 | 0.7 | 40.0 | 233.33 | 187.79 | 39855.32 | 669.95 | 0.00 | 0 | 0 | 117.91 | 75.46 | 117.11 | 48.40 | 25.19 | 25.71 |
| 22Q2 (11) | 0.97 | 0.37 | 4.81 | 0.5 | 0.0 | 138.1 | 0.47 | 101.87 | -93.16 | 0.00 | 0 | 0 | 67.20 | -0.4 | 35.81 | 38.66 | 7.0 | 13.01 |
| 22Q1 (10) | 0.97 | -0.54 | 3.66 | 0.5 | 0 | 127.27 | -25.20 | 89.27 | -150.5 | 0.00 | 0 | 0 | 67.47 | 8.66 | 38.14 | 36.13 | -8.0 | -9.95 |
| 21Q4 (9) | 0.97 | 7.04 | 5.27 | 0 | -100.0 | -100.0 | -234.80 | -1062.69 | -690.04 | 0.00 | 0 | 0 | 62.09 | 14.33 | 18.72 | 39.27 | 2.0 | -6.01 |
| 21Q3 (8) | 0.91 | -1.92 | -7.44 | 0.21 | 0.0 | -52.27 | 24.39 | 255.02 | 542.65 | 0.00 | 0 | 0 | 54.31 | 9.76 | 23.18 | 38.50 | 12.54 | 44.68 |
| 21Q2 (7) | 0.92 | -0.73 | -3.86 | 0.21 | -4.55 | -53.33 | 6.87 | 168.29 | 195.28 | 0.00 | 0 | 0 | 49.48 | 1.31 | 4.39 | 34.21 | -14.73 | 4.36 |
| 21Q1 (6) | 0.93 | 1.01 | -1.15 | 0.22 | -50.0 | -51.11 | -10.06 | 66.15 | 34.89 | 0.00 | 0 | 0 | 48.84 | -6.62 | -7.87 | 40.12 | -3.97 | -5.06 |
| 20Q4 (5) | 0.92 | -5.88 | 1.07 | 0.44 | 0.0 | -2.22 | -29.72 | -439.38 | -100.0 | 0.00 | 0 | 0 | 52.30 | 18.62 | -10.95 | 41.78 | 57.01 | -14.8 |
| 20Q3 (4) | 0.98 | 1.87 | 0.0 | 0.44 | -2.22 | 0.0 | -5.51 | 23.58 | 0.0 | 0.00 | 0 | 0.0 | 44.09 | -6.98 | 0.0 | 26.61 | -18.82 | 0.0 |
| 20Q2 (3) | 0.96 | 2.07 | 0.0 | 0.45 | 0.0 | 0.0 | -7.21 | 53.33 | 0.0 | 0.00 | 0 | 0.0 | 47.40 | -10.58 | 0.0 | 32.78 | -22.43 | 0.0 |
| 20Q1 (2) | 0.94 | 3.28 | 0.0 | 0.45 | 0.0 | 0.0 | -15.45 | -3.97 | 0.0 | 0.00 | 0 | 0.0 | 53.01 | -9.74 | 0.0 | 42.26 | -13.83 | 0.0 |
| 19Q4 (1) | 0.91 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | -14.86 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 58.73 | 0.0 | 0.0 | 49.04 | 0.0 | 0.0 |
