- 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) | 0.88 | -0.62 | 23.3 | -0.85 | 9.88 | 13.3 | 0.83 | -32.52 | 0.00 | 0 | 23.29 | 50.06 | 16.27 | 62.21 |
| 2022 (9) | 0.89 | 0.41 | 23.5 | -1.26 | 8.72 | 6.99 | 1.23 | 4000.0 | 0.00 | 0 | 15.52 | -28.74 | 10.03 | -29.96 |
| 2021 (8) | 0.88 | -0.06 | 23.8 | -1.24 | 8.15 | 6.26 | 0.03 | 50.0 | 0.00 | 0 | 21.78 | 64.38 | 14.32 | 54.64 |
| 2020 (7) | 0.88 | 0.23 | 24.1 | 0.0 | 7.67 | 4.64 | 0.02 | 0 | 0.00 | 0 | 13.25 | -23.45 | 9.26 | -27.43 |
| 2019 (6) | 0.88 | 3.82 | 24.1 | 3.43 | 7.33 | -3.93 | -3.72 | 0 | 0.00 | 0 | 17.31 | 31.14 | 12.76 | 48.2 |
| 2018 (5) | 0.85 | 3.4 | 23.3 | 3.14 | 7.63 | 3.67 | -5.77 | 0 | 0.00 | 0 | 13.20 | -38.6 | 8.61 | -34.17 |
| 2017 (4) | 0.82 | -8.3 | 22.59 | -14.92 | 7.36 | -6.0 | -7.71 | 0 | 0.00 | 0 | 21.50 | 16.03 | 13.08 | 13.64 |
| 2016 (3) | 0.89 | 6.68 | 26.55 | -0.75 | 7.83 | -17.84 | -7.45 | 0 | 0.00 | 0 | 18.53 | -32.84 | 11.51 | -32.01 |
| 2015 (2) | 0.84 | 7.33 | 26.75 | 9.18 | 9.53 | -5.17 | -7.37 | 0 | 0.00 | 0 | 27.59 | 26.15 | 16.93 | 29.24 |
| 2014 (1) | 0.78 | 6.45 | 24.5 | 12.39 | 10.05 | -20.43 | -6.64 | 0 | 0.00 | 0 | 21.87 | -45.17 | 13.10 | -51.98 |
| 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) | 0.60 | 0.2 | -32.16 | 23.1 | 0.0 | -0.86 | -0.34 | -144.16 | -3300.0 | 93.75 | 0.0 | 0 | 15.31 | -2.05 | -24.8 | 11.12 | -0.09 | -11.68 |
| 24Q2 (19) | 0.60 | -0.18 | -8.35 | 23.1 | -0.86 | -0.86 | 0.77 | -55.75 | 2466.67 | 93.75 | 0.0 | 0 | 15.63 | -29.69 | -23.0 | 11.13 | -27.91 | -17.74 |
| 24Q1 (18) | 0.60 | -31.23 | -8.11 | 23.3 | 0.0 | -0.85 | 1.74 | -53.48 | 441.18 | 93.75 | 287.5 | 0 | 22.23 | -4.55 | 56.0 | 15.44 | -5.1 | 71.37 |
| 23Q4 (17) | 0.88 | -1.37 | -0.62 | 23.3 | 0.0 | -0.85 | 3.74 | 37500.0 | 2.75 | 24.19 | 0 | 0 | 23.29 | 14.39 | 50.06 | 16.27 | 29.23 | 62.21 |
| 23Q3 (16) | 0.89 | 35.37 | 0.87 | 23.3 | 0.0 | -0.85 | -0.01 | -133.33 | 91.67 | 0.00 | 0 | -100.0 | 20.36 | 0.3 | 43.68 | 12.59 | -6.95 | 42.1 |
| 23Q2 (15) | 0.66 | 0.08 | -25.2 | 23.3 | -0.85 | -0.85 | 0.03 | 105.88 | -93.75 | 0.00 | 0 | -100.0 | 20.30 | 42.46 | 47.53 | 13.53 | 50.17 | 52.88 |
| 23Q1 (14) | 0.66 | -25.63 | -25.3 | 23.5 | 0.0 | -1.26 | -0.51 | -114.01 | -241.67 | 0.00 | 0 | -100.0 | 14.25 | -8.18 | -31.49 | 9.01 | -10.17 | -33.94 |
| 22Q4 (13) | 0.89 | 0.11 | 0.41 | 23.5 | 0.0 | -1.26 | 3.64 | 3133.33 | -17.46 | 0.00 | -100.0 | -100.0 | 15.52 | 9.53 | -28.74 | 10.03 | 13.21 | -29.96 |
| 22Q3 (12) | 0.88 | 0.39 | -1.22 | 23.5 | 0.0 | -1.26 | -0.12 | -125.0 | -700.0 | 34.09 | 0.0 | 0 | 14.17 | 2.98 | -25.85 | 8.86 | 0.11 | -26.84 |
| 22Q2 (11) | 0.88 | -0.06 | -1.38 | 23.5 | -1.26 | -2.49 | 0.48 | 33.33 | 121.33 | 34.09 | 0.0 | 0 | 13.76 | -33.85 | -24.69 | 8.85 | -35.12 | -30.37 |
| 22Q1 (10) | 0.88 | -0.03 | -0.74 | 23.8 | 0.0 | -1.24 | 0.36 | -91.84 | 117.65 | 34.09 | 0.0 | 0 | 20.80 | -4.5 | 58.3 | 13.64 | -4.75 | 61.8 |
| 21Q4 (9) | 0.88 | -1.51 | -0.06 | 23.8 | 0.0 | -1.24 | 4.41 | 21950.0 | 111.0 | 34.09 | 0 | 0 | 21.78 | 13.97 | 64.38 | 14.32 | 18.25 | 54.64 |
| 21Q3 (8) | 0.89 | 0.22 | 0.9 | 23.8 | -1.24 | -1.24 | 0.02 | 100.89 | -84.62 | 0.00 | 0 | 0 | 19.11 | 4.6 | 58.59 | 12.11 | -4.72 | 57.48 |
| 21Q2 (7) | 0.89 | 0.59 | 0.86 | 24.1 | 0.0 | 0.0 | -2.25 | -10.29 | -487.93 | 0.00 | 0 | 0 | 18.27 | 39.04 | 52.0 | 12.71 | 50.77 | 56.14 |
| 21Q1 (6) | 0.89 | 0.66 | 0.23 | 24.1 | 0.0 | 0.0 | -2.04 | -197.61 | 16.05 | 0.00 | 0 | 0 | 13.14 | -0.83 | 13.28 | 8.43 | -8.96 | -2.2 |
| 20Q4 (5) | 0.88 | -0.56 | 0.23 | 24.1 | 0.0 | 0.0 | 2.09 | 1507.69 | 155.44 | 0.00 | 0 | 0 | 13.25 | 9.96 | -23.45 | 9.26 | 20.42 | -27.43 |
| 20Q3 (4) | 0.89 | 0.18 | 0.0 | 24.1 | 0.0 | 0.0 | 0.13 | -77.59 | 0.0 | 0.00 | 0 | 0.0 | 12.05 | 0.25 | 0.0 | 7.69 | -5.53 | 0.0 |
| 20Q2 (3) | 0.89 | -0.05 | 0.0 | 24.1 | 0.0 | 0.0 | 0.58 | 123.87 | 0.0 | 0.00 | 0 | 0.0 | 12.02 | 3.62 | 0.0 | 8.14 | -5.57 | 0.0 |
| 20Q1 (2) | 0.89 | 0.66 | 0.0 | 24.1 | 0.0 | 0.0 | -2.43 | 35.54 | 0.0 | 0.00 | 0 | 0.0 | 11.60 | -32.99 | 0.0 | 8.62 | -32.45 | 0.0 |
| 19Q4 (1) | 0.88 | 0.0 | 0.0 | 24.1 | 0.0 | 0.0 | -3.77 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 17.31 | 0.0 | 0.0 | 12.76 | 0.0 | 0.0 |
