- 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) | 0.04 | -84.9 | 0.33 | -82.45 | 2.26 | -86.44 | -67.45 | 0 | 0.04 | 0.0 | 2775.74 | 899.04 | 2722.83 | 895.0 |
| 2022 (9) | 0.26 | -50.55 | 1.88 | -17.9 | 16.67 | 424.21 | 35.02 | 0 | 0.04 | -95.93 | 277.84 | 12.58 | 273.65 | 55.41 |
| 2021 (8) | 0.52 | 2.71 | 2.29 | -6.53 | 3.18 | 297.5 | -0.35 | 0 | 0.92 | 0.0 | 246.80 | 100.91 | 176.08 | 80.93 |
| 2020 (7) | 0.51 | 6.78 | 2.45 | 13.43 | 0.8 | 37.93 | -0.72 | 0 | 0.92 | 0.0 | 122.84 | 65.91 | 97.32 | 91.27 |
| 2019 (6) | 0.48 | 13.99 | 2.16 | -2.7 | 0.58 | -32.56 | -7.83 | 0 | 0.92 | 0.0 | 74.04 | -53.98 | 50.88 | -32.41 |
| 2018 (5) | 0.42 | -1.83 | 2.22 | 24.72 | 0.86 | -7.53 | 0.98 | -94.76 | 0.92 | 0.0 | 160.87 | 491.87 | 75.28 | 751.58 |
| 2017 (4) | 0.43 | -6.59 | 1.78 | 8.54 | 0.93 | 17.72 | 18.69 | 250.66 | 0.92 | -82.01 | 27.18 | -1.38 | 8.84 | -30.72 |
| 2016 (3) | 0.46 | 3.68 | 1.64 | -6.82 | 0.79 | 43.64 | 5.33 | 0 | 5.12 | 0 | 27.56 | 48.17 | 12.76 | 20.72 |
| 2015 (2) | 0.44 | -28.77 | 1.76 | -32.05 | 0.55 | -26.67 | -4.91 | 0 | 0.00 | 0 | 18.60 | 21.01 | 10.57 | 4.34 |
| 2014 (1) | 0.62 | 8.24 | 2.59 | 7.02 | 0.75 | -50.33 | -5.42 | 0 | 0.00 | 0 | 15.37 | -45.5 | 10.13 | -43.75 |
| 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) | 0.11 | 20.47 | 162.44 | 0.58 | 93.33 | 65.71 | 19.67 | -11.95 | 125.61 | 1.91 | 16.21 | 0 | 855.44 | -50.24 | -70.52 | 798.93 | -52.33 | -72.21 |
| 24Q2 (19) | 0.09 | 8.28 | -17.29 | 0.3 | -6.25 | 0 | 22.34 | 112.44 | -61.65 | 1.64 | 0 | 0 | 1719.12 | -21.15 | 151.89 | 1676.11 | -19.2 | 148.29 |
| 24Q1 (18) | 0.09 | 119.18 | 5.54 | 0.32 | -3.03 | 0 | -179.52 | 14.46 | -1011.73 | 0.00 | 0 | 0 | 2180.19 | -21.46 | 138.25 | 2074.37 | -23.82 | 129.2 |
| 23Q4 (17) | 0.04 | -8.22 | -84.9 | 0.33 | -5.71 | -82.45 | -209.87 | -173.27 | -4074.81 | 0.00 | 0 | -100.0 | 2775.74 | -4.35 | 899.04 | 2722.83 | -5.29 | 895.0 |
| 23Q3 (16) | 0.04 | -62.03 | -89.32 | 0.35 | 0 | -84.3 | -76.80 | -231.82 | -269.69 | 0.00 | 0 | -100.0 | 2901.95 | 325.21 | 1551.65 | 2874.87 | 325.87 | 1627.89 |
| 23Q2 (15) | 0.11 | 38.18 | -75.87 | 0 | 0 | -100.0 | 58.26 | 195.89 | 2.28 | 0.00 | 0 | -100.0 | 682.48 | -25.42 | 197.87 | 675.06 | -25.41 | 230.9 |
| 23Q1 (14) | 0.08 | -68.65 | -83.42 | 0 | -100.0 | -100.0 | 19.69 | 272.92 | 35.42 | 0.00 | -100.0 | -100.0 | 915.07 | 229.35 | 330.34 | 905.04 | 230.73 | 528.81 |
| 22Q4 (13) | 0.26 | -35.07 | -50.55 | 1.88 | -15.7 | -17.9 | 5.28 | -88.33 | 369.39 | 1.67 | 1566.67 | -97.56 | 277.84 | 58.13 | 12.58 | 273.65 | 64.47 | 55.41 |
| 22Q3 (12) | 0.40 | -14.22 | -25.56 | 2.23 | 12.63 | -5.91 | 45.26 | -20.54 | 8952.0 | 0.10 | -92.87 | -99.85 | 175.70 | -23.32 | -38.5 | 166.38 | -18.45 | -30.75 |
| 22Q2 (11) | 0.47 | -5.06 | -23.05 | 1.98 | -9.17 | -18.85 | 56.96 | 291.75 | 2724.88 | 1.40 | -82.57 | -97.95 | 229.12 | 7.75 | 5.12 | 204.01 | 41.74 | 27.37 |
| 22Q1 (10) | 0.49 | -6.49 | 4.55 | 2.18 | -4.8 | -6.03 | 14.54 | 841.84 | 369.03 | 8.04 | -88.23 | -88.23 | 212.64 | -13.84 | 6.99 | 143.93 | -18.26 | 5.38 |
| 21Q4 (9) | 0.52 | -2.26 | 2.71 | 2.29 | -3.38 | -6.53 | -1.96 | -492.0 | -24.05 | 68.33 | 0.0 | 0 | 246.80 | -13.61 | 100.91 | 176.08 | -26.71 | 80.93 |
| 21Q3 (8) | 0.54 | -11.32 | 5.1 | 2.37 | -2.87 | -2.87 | 0.50 | 123.04 | 394.12 | 68.33 | 0.0 | 0 | 285.67 | 31.06 | 95.3 | 240.25 | 50.0 | 120.41 |
| 21Q2 (7) | 0.60 | 28.99 | 24.14 | 2.44 | 5.17 | 12.96 | -2.17 | -170.0 | -616.67 | 68.33 | 0.0 | 0 | 217.97 | 9.68 | 108.48 | 160.17 | 17.27 | 128.36 |
| 21Q1 (6) | 0.47 | -8.14 | -2.5 | 2.32 | -5.31 | 9.95 | 3.10 | 296.2 | 305.3 | 68.33 | 0 | 0 | 198.74 | 61.79 | 130.77 | 136.58 | 40.34 | 130.48 |
| 20Q4 (5) | 0.51 | 0.02 | 6.78 | 2.45 | 0.41 | 13.43 | -1.58 | -829.41 | 82.6 | 0.00 | 0 | 0 | 122.84 | -16.02 | 65.91 | 97.32 | -10.72 | 91.27 |
| 20Q3 (4) | 0.51 | 4.75 | 0.0 | 2.44 | 12.96 | 0.0 | -0.17 | -140.48 | 0.0 | 0.00 | 0 | 0.0 | 146.27 | 39.9 | 0.0 | 109.00 | 55.4 | 0.0 |
| 20Q2 (3) | 0.49 | 1.31 | 0.0 | 2.16 | 2.37 | 0.0 | 0.42 | 127.81 | 0.0 | 0.00 | 0 | 0.0 | 104.55 | 21.4 | 0.0 | 70.14 | 18.36 | 0.0 |
| 20Q1 (2) | 0.48 | 0.61 | 0.0 | 2.11 | -2.31 | 0.0 | -1.51 | 83.37 | 0.0 | 0.00 | 0 | 0.0 | 86.12 | 16.32 | 0.0 | 59.26 | 16.47 | 0.0 |
| 19Q4 (1) | 0.48 | 0.0 | 0.0 | 2.16 | 0.0 | 0.0 | -9.08 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 74.04 | 0.0 | 0.0 | 50.88 | 0.0 | 0.0 |
