- 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) | 0.40 | -8.17 | 2.52 | 135.51 | 10.38 | -10.82 | 23.18 | -30.76 | 0.00 | 0 | 165.50 | -22.15 | 142.21 | -24.48 |
| 2022 (9) | 0.44 | 2.3 | 1.07 | 17.58 | 11.64 | 18.41 | 33.48 | 0.87 | 0.00 | 0 | 212.58 | -2.08 | 188.31 | 4.87 |
| 2021 (8) | 0.43 | 19.47 | 0.91 | 0 | 9.83 | 30.2 | 33.19 | 15.85 | 2.02 | 0 | 217.10 | -11.41 | 179.57 | -12.75 |
| 2020 (7) | 0.36 | 29.82 | 0 | 0 | 7.55 | 9.58 | 28.65 | 0 | 0.00 | 0 | 245.05 | 12.53 | 205.81 | 14.72 |
| 2019 (6) | 0.28 | 2.74 | 0 | 0 | 6.89 | -6.77 | -819.58 | 0 | 0.00 | 0 | 217.77 | -5.12 | 179.40 | -7.59 |
| 2018 (5) | 0.27 | -30.48 | 0 | 0 | 7.39 | -4.15 | 89.13 | 80.28 | 0.00 | 0 | 229.53 | 44.18 | 194.14 | 46.79 |
| 2017 (4) | 0.39 | 5.97 | 0.64 | 0.0 | 7.71 | -11.89 | 49.44 | -16.27 | 0.00 | 0 | 159.20 | -7.47 | 132.26 | -7.72 |
| 2016 (3) | 0.37 | -3.7 | 0.64 | 0 | 8.75 | 6.19 | 59.05 | 96.83 | 0.00 | 0 | 172.05 | -16.73 | 143.33 | -5.54 |
| 2015 (2) | 0.38 | -4.96 | 0 | 0 | 8.24 | 16.38 | 30.00 | -84.81 | 0.00 | 0 | 206.62 | 12.01 | 151.73 | 3.28 |
| 2014 (1) | 0.40 | -5.63 | 0.17 | 21.43 | 7.08 | 15.69 | 197.48 | 575.84 | 0.00 | 0 | 184.47 | 4.09 | 146.91 | 9.31 |
| 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 | -25.85 | -30.91 | 1.03 | -51.64 | -59.77 | 26.21 | -48.66 | -41.78 | 4.70 | -15.89 | 0 | 249.16 | 41.32 | 51.11 | 205.58 | 40.01 | 40.79 |
| 24Q2 (19) | 0.39 | 31.62 | -12.16 | 2.13 | 78.99 | -17.44 | 51.05 | 61.04 | 113.78 | 5.59 | 13870.59 | 0 | 176.31 | -20.25 | 13.45 | 146.83 | -21.47 | 4.86 |
| 24Q1 (18) | 0.30 | -26.77 | -26.02 | 1.19 | -52.78 | -58.82 | 31.70 | 176.61 | 126.59 | 0.04 | 0 | 0 | 221.08 | 33.58 | 30.05 | 186.97 | 31.47 | 24.35 |
| 23Q4 (17) | 0.40 | -3.34 | -8.17 | 2.52 | -1.56 | 135.51 | 11.46 | -74.54 | -24.9 | 0.00 | 0 | 0 | 165.50 | 0.37 | -22.15 | 142.21 | -2.61 | -24.48 |
| 23Q3 (16) | 0.42 | -5.72 | -6.94 | 2.56 | -0.78 | 139.25 | 45.02 | 88.53 | -4.09 | 0.00 | 0 | 0 | 164.89 | 6.1 | -21.6 | 146.02 | 4.28 | -21.52 |
| 23Q2 (15) | 0.44 | 10.86 | -7.17 | 2.58 | -10.73 | 25700.0 | 23.88 | 70.69 | -38.53 | 0.00 | 0 | 0 | 155.41 | -8.58 | -35.49 | 140.03 | -6.87 | -34.3 |
| 23Q1 (14) | 0.40 | -9.1 | -9.47 | 2.89 | 170.09 | 0 | 13.99 | -8.32 | -56.7 | 0.00 | 0 | 0 | 170.00 | -20.03 | -38.64 | 150.36 | -20.15 | -36.47 |
| 22Q4 (13) | 0.44 | -2.05 | 2.3 | 1.07 | 0.0 | 17.58 | 15.26 | -67.49 | 6.86 | 0.00 | 0 | -100.0 | 212.58 | 1.07 | -2.08 | 188.31 | 1.2 | 4.87 |
| 22Q3 (12) | 0.45 | -5.96 | 2.06 | 1.07 | 10600.0 | 9.18 | 46.94 | 20.82 | 11.92 | 0.00 | 0 | -100.0 | 210.33 | -12.7 | -0.81 | 186.07 | -12.7 | 2.34 |
| 22Q2 (11) | 0.48 | 8.11 | 10.79 | 0.01 | 0 | -98.88 | 38.85 | 20.24 | -34.9 | 0.00 | 0 | -100.0 | 240.92 | -13.04 | 9.96 | 213.13 | -9.94 | 13.02 |
| 22Q1 (10) | 0.44 | 2.72 | 7.4 | 0 | -100.0 | -100.0 | 32.31 | 126.26 | 207.42 | 0.00 | -100.0 | -100.0 | 277.05 | 27.61 | 15.79 | 236.66 | 31.79 | 19.74 |
| 21Q4 (9) | 0.43 | -2.27 | 19.47 | 0.91 | -7.14 | 0 | 14.28 | -65.95 | 201.49 | 20.25 | 192.77 | 0 | 217.10 | 2.39 | -11.41 | 179.57 | -1.23 | -12.75 |
| 21Q3 (8) | 0.44 | 2.08 | 19.08 | 0.98 | 10.11 | 206.25 | 41.94 | -29.73 | 260.63 | 6.92 | 89.38 | 0 | 212.04 | -3.22 | -14.11 | 181.81 | -3.59 | -13.83 |
| 21Q2 (7) | 0.43 | 4.81 | 37.05 | 0.89 | -1.11 | 140.54 | 59.68 | 467.84 | -70.35 | 3.65 | -95.7 | 0 | 219.09 | -8.43 | 8.97 | 188.58 | -4.59 | 10.15 |
| 21Q1 (6) | 0.41 | 14.26 | 33.78 | 0.9 | 0 | 181.25 | 10.51 | 174.7 | 130.68 | 85.00 | 0 | 0 | 239.26 | -2.36 | 19.61 | 197.65 | -3.96 | 21.67 |
| 20Q4 (5) | 0.36 | -2.59 | 29.82 | 0 | -100.0 | 0 | -14.07 | 46.11 | 98.31 | 0.00 | 0 | 0 | 245.05 | -0.74 | 12.53 | 205.81 | -2.46 | 14.72 |
| 20Q3 (4) | 0.37 | 17.49 | 0.0 | 0.32 | -13.51 | 0.0 | -26.11 | -112.97 | 0.0 | 0.00 | 0 | 0.0 | 246.87 | 22.79 | 0.0 | 210.99 | 23.24 | 0.0 |
| 20Q2 (3) | 0.32 | 2.31 | 0.0 | 0.37 | 15.62 | 0.0 | 201.31 | 687.59 | 0.0 | 0.00 | 0 | 0.0 | 201.05 | 0.5 | 0.0 | 171.20 | 5.39 | 0.0 |
| 20Q1 (2) | 0.31 | 10.88 | 0.0 | 0.32 | 0 | 0.0 | -34.26 | 95.89 | 0.0 | 0.00 | 0 | 0.0 | 200.04 | -8.14 | 0.0 | 162.45 | -9.45 | 0.0 |
| 19Q4 (1) | 0.28 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -834.50 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 217.77 | 0.0 | 0.0 | 179.40 | 0.0 | 0.0 |
