- 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) | 0.30 | -15.21 | 1.85 | -44.11 | 30.52 | -18.87 | 0.15 | -99.04 | 1.27 | 0.0 | 274.71 | 11.24 | 179.73 | 21.15 |
| 2022 (9) | 0.36 | 5.48 | 3.31 | 276.14 | 37.62 | 2.81 | 15.55 | -63.26 | 1.27 | 0 | 246.95 | -10.23 | 148.35 | -12.85 |
| 2021 (8) | 0.34 | 17.9 | 0.88 | -11.11 | 36.59 | 32.86 | 42.32 | 229.85 | 0.00 | 0 | 275.10 | -13.06 | 170.23 | -32.09 |
| 2020 (7) | 0.29 | -20.15 | 0.99 | -69.25 | 27.54 | -5.56 | 12.83 | 0 | 0.00 | 0 | 316.41 | 29.45 | 250.68 | 35.97 |
| 2019 (6) | 0.36 | -27.54 | 3.22 | -35.08 | 29.16 | -20.46 | -4.41 | 0 | 0.25 | 0.0 | 244.43 | 32.89 | 184.36 | 41.83 |
| 2018 (5) | 0.49 | -3.64 | 4.96 | 19.81 | 36.66 | -3.14 | 14.96 | -20.85 | 0.25 | 42.3 | 183.94 | 5.28 | 129.99 | 3.83 |
| 2017 (4) | 0.51 | -8.37 | 4.14 | -23.9 | 37.85 | 4.13 | 18.90 | 338.52 | 0.18 | -92.14 | 174.71 | 11.08 | 125.20 | 10.18 |
| 2016 (3) | 0.56 | -8.66 | 5.44 | -28.61 | 36.35 | -3.71 | 4.31 | 0 | 2.28 | 0 | 157.29 | 15.32 | 113.63 | 29.58 |
| 2015 (2) | 0.61 | -7.02 | 7.62 | -32.09 | 37.75 | -13.34 | -5.93 | 0 | 0.00 | 0 | 136.39 | 2.6 | 87.69 | 10.9 |
| 2014 (1) | 0.66 | 9.03 | 11.22 | -3.03 | 43.56 | 5.47 | -2.07 | 0 | 0.00 | 0 | 132.93 | -13.23 | 79.07 | -20.26 |
| 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) | 0.48 | 48.45 | 46.13 | 9.0 | 423.26 | 330.62 | 12.33 | 42.54 | 301.8 | 18.75 | 0 | -25.0 | 161.82 | -33.84 | -37.24 | 105.89 | -37.15 | -35.87 |
| 24Q2 (19) | 0.32 | 2.5 | -3.64 | 1.72 | -21.46 | -22.17 | 8.65 | 102.1 | 80.58 | 0.00 | -100.0 | -100.0 | 244.59 | -4.09 | -2.9 | 168.49 | -1.63 | 4.42 |
| 24Q1 (18) | 0.31 | 3.51 | -12.2 | 2.19 | 18.38 | -25.0 | 4.28 | 176.98 | -3.82 | 25.00 | 0.0 | -68.75 | 255.01 | -7.17 | 5.66 | 171.28 | -4.7 | 13.97 |
| 23Q4 (17) | 0.30 | -7.23 | -15.21 | 1.85 | -11.48 | -44.11 | -5.56 | 9.0 | -120.63 | 25.00 | 0.0 | -25.0 | 274.71 | 6.54 | 11.24 | 179.73 | 8.85 | 21.15 |
| 23Q3 (16) | 0.33 | -2.11 | -19.18 | 2.09 | -5.43 | -56.0 | -6.11 | -227.56 | -209.3 | 25.00 | 0.0 | -25.0 | 257.84 | 2.36 | 6.91 | 165.11 | 2.32 | 26.64 |
| 23Q2 (15) | 0.33 | -6.61 | -20.07 | 2.21 | -24.32 | -40.27 | 4.79 | 7.64 | -86.19 | 25.00 | -68.75 | 109900.0 | 251.89 | 4.37 | 16.65 | 161.36 | 7.37 | 32.29 |
| 23Q1 (14) | 0.36 | -0.03 | -12.99 | 2.92 | -11.78 | 13.18 | 4.45 | 276.59 | -88.49 | 80.00 | 140.0 | 0 | 241.35 | -2.27 | 9.06 | 150.29 | 1.31 | 16.8 |
| 22Q4 (13) | 0.36 | -11.58 | 5.48 | 3.31 | -30.32 | 276.14 | -2.52 | -145.08 | -106.41 | 33.33 | 0.0 | 0 | 246.95 | 2.39 | -10.23 | 148.35 | 13.78 | -12.85 |
| 22Q3 (12) | 0.40 | -3.18 | 21.28 | 4.75 | 28.38 | 375.0 | 5.59 | -83.89 | -83.32 | 33.33 | 146566.67 | 0 | 241.18 | 11.69 | -3.69 | 130.38 | 6.9 | -30.4 |
| 22Q2 (11) | 0.42 | 1.66 | 18.71 | 3.7 | 43.41 | 311.11 | 34.69 | -10.25 | -33.87 | 0.02 | 0 | 0 | 215.93 | -2.43 | -9.15 | 121.97 | -5.21 | -31.52 |
| 22Q1 (10) | 0.41 | 21.2 | 30.82 | 2.58 | 193.18 | 40.98 | 38.65 | -1.65 | -13.88 | 0.00 | 0 | 0 | 221.31 | -19.55 | -23.35 | 128.67 | -24.41 | -46.0 |
| 21Q4 (9) | 0.34 | 1.66 | 17.9 | 0.88 | -12.0 | -11.11 | 39.30 | 17.24 | -30.79 | 0.00 | 0 | 0 | 275.10 | 9.85 | -13.06 | 170.23 | -9.13 | -32.09 |
| 21Q3 (8) | 0.33 | -5.23 | 17.83 | 1.0 | 11.11 | -45.95 | 33.52 | -36.1 | 87.26 | 0.00 | 0 | 0 | 250.43 | 5.37 | -21.11 | 187.34 | 5.18 | -22.04 |
| 21Q2 (7) | 0.35 | 12.03 | -6.21 | 0.9 | -50.82 | -73.76 | 52.46 | 16.89 | 373.47 | 0.00 | 0 | 0 | 237.67 | -17.68 | 0.55 | 178.11 | -25.25 | -2.33 |
| 21Q1 (6) | 0.31 | 9.23 | -12.81 | 1.83 | 84.85 | -46.8 | 44.88 | -20.96 | 892.92 | 0.00 | 0 | 0 | 288.73 | -8.75 | 17.52 | 238.29 | -4.94 | 23.42 |
| 20Q4 (5) | 0.29 | 1.6 | -20.15 | 0.99 | -46.49 | -69.25 | 56.78 | 217.21 | 653.95 | 0.00 | 0 | 0 | 316.41 | -0.33 | 29.45 | 250.68 | 4.32 | 35.97 |
| 20Q3 (4) | 0.28 | -24.56 | 0.0 | 1.85 | -46.06 | 0.0 | 17.90 | 61.55 | 0.0 | 0.00 | 0 | 0.0 | 317.46 | 34.3 | 0.0 | 240.31 | 31.79 | 0.0 |
| 20Q2 (3) | 0.37 | 4.16 | 0.0 | 3.43 | -0.29 | 0.0 | 11.08 | 145.13 | 0.0 | 0.00 | 0 | 0.0 | 236.38 | -3.79 | 0.0 | 182.35 | -5.56 | 0.0 |
| 20Q1 (2) | 0.36 | 0.03 | 0.0 | 3.44 | 6.83 | 0.0 | 4.52 | 144.1 | 0.0 | 0.00 | 0 | 0.0 | 245.68 | 0.51 | 0.0 | 193.08 | 4.73 | 0.0 |
| 19Q4 (1) | 0.36 | 0.0 | 0.0 | 3.22 | 0.0 | 0.0 | -10.25 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 244.43 | 0.0 | 0.0 | 184.36 | 0.0 | 0.0 |
