- 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) | 0.13 | -4.35 | 13.3 | 3.91 | 13.6 | -29.79 | 23.49 | -75.4 | 0.00 | 0 | 582.89 | 0.14 | 356.03 | -8.58 |
| 2022 (9) | 0.14 | 53.45 | 12.8 | 122.61 | 19.37 | -30.7 | 95.47 | -53.6 | 0.00 | 0 | 582.08 | -38.91 | 389.46 | -43.93 |
| 2021 (8) | 0.09 | 2.39 | 5.75 | 59.72 | 27.95 | -14.84 | 205.76 | 80.4 | 0.00 | 0 | 952.80 | -1.9 | 694.54 | 23.3 |
| 2020 (7) | 0.09 | -47.64 | 3.6 | -71.43 | 32.82 | 21.47 | 114.06 | 291.15 | 0.00 | 0 | 971.28 | 117.41 | 563.27 | 184.47 |
| 2019 (6) | 0.17 | -37.17 | 12.6 | -54.01 | 27.02 | 96.65 | 29.16 | 125.87 | 0.00 | 0 | 446.75 | 60.31 | 198.01 | 104.56 |
| 2018 (5) | 0.27 | -1.77 | 27.4 | -16.23 | 13.74 | -20.44 | 12.91 | 5.3 | 0.00 | 0 | 278.68 | 0.23 | 96.80 | 17.39 |
| 2017 (4) | 0.27 | 21.7 | 32.71 | 33.4 | 17.27 | 1.11 | 12.26 | -62.56 | 0.00 | 0 | 278.04 | -18.05 | 82.46 | -1.76 |
| 2016 (3) | 0.22 | 6.65 | 24.52 | 11.86 | 17.08 | -25.45 | 32.75 | -25.16 | 0.00 | 0 | 339.30 | -7.2 | 83.94 | -14.24 |
| 2015 (2) | 0.21 | 146.58 | 21.92 | 10860.0 | 22.91 | -58.68 | 43.76 | -96.81 | 0.00 | 0 | 365.63 | -63.55 | 97.88 | -75.59 |
| 2014 (1) | 0.08 | -48.88 | 0.2 | -90.0 | 55.44 | 34.56 | 1371.73 | 206.67 | 0.00 | 0 | 1003.03 | 120.07 | 401.03 | 138.92 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q1 (20) | 0.14 | 8.35 | 5.0 | 15.67 | 17.82 | 18.71 | 22.21 | 928.24 | 99.19 | 1.22 | 0 | 0 | 582.20 | -0.12 | 1.55 | 365.40 | 2.63 | -4.41 |
| 23Q4 (19) | 0.13 | -9.66 | -4.35 | 13.3 | -13.36 | 3.91 | 2.16 | -93.42 | -63.76 | 0.00 | 0 | 0 | 582.89 | 11.05 | 0.14 | 356.03 | 0.38 | -8.58 |
| 23Q3 (18) | 0.15 | -16.1 | 36.74 | 15.35 | -5.25 | 93.08 | 32.83 | -21.02 | -73.65 | 0.00 | 0 | 0 | 524.88 | 19.95 | -33.15 | 354.67 | 16.87 | -39.71 |
| 23Q2 (17) | 0.17 | 27.87 | 39.23 | 16.2 | 22.73 | 140.0 | 41.57 | 272.83 | -74.71 | 0.00 | 0 | 0 | 437.57 | -23.67 | -32.4 | 303.48 | -20.61 | -35.8 |
| 23Q1 (16) | 0.14 | -1.31 | 63.46 | 13.2 | 3.12 | 146.73 | 11.15 | 87.08 | -91.4 | 0.00 | 0 | 0 | 573.29 | -1.51 | -45.84 | 382.27 | -1.85 | -51.47 |
| 22Q4 (15) | 0.14 | 29.15 | 53.45 | 12.8 | 61.01 | 122.61 | 5.96 | -95.22 | -94.41 | 0.00 | 0 | 0 | 582.08 | -25.87 | -38.91 | 389.46 | -33.8 | -43.93 |
| 22Q3 (14) | 0.11 | -14.57 | -3.35 | 7.95 | 17.78 | 0.63 | 124.60 | -24.19 | -55.72 | 0.00 | 0 | 0 | 785.19 | 21.31 | 3.6 | 588.30 | 24.46 | 7.84 |
| 22Q2 (13) | 0.12 | 50.12 | 80.23 | 6.75 | 26.17 | 141.07 | 164.35 | 26.83 | -33.97 | 0.00 | 0 | 0 | 647.25 | -38.85 | -53.27 | 472.68 | -39.99 | -50.36 |
| 22Q1 (12) | 0.08 | -7.35 | 9.19 | 5.35 | -6.96 | 91.07 | 129.58 | 21.64 | -55.42 | 0.00 | 0 | 0 | 1058.46 | 11.09 | -11.41 | 787.67 | 13.41 | -0.19 |
| 21Q4 (11) | 0.09 | -18.66 | 2.39 | 5.75 | -27.22 | 59.72 | 106.53 | -62.15 | -0.15 | 0.00 | 0 | 0 | 952.80 | 25.71 | -1.9 | 694.54 | 27.32 | 23.3 |
| 21Q3 (10) | 0.11 | 59.31 | 21.59 | 7.9 | 182.14 | 61.22 | 281.42 | 13.06 | 45.09 | 0.00 | 0 | 0 | 757.93 | -45.28 | -17.09 | 545.52 | -42.72 | 20.92 |
| 21Q2 (9) | 0.07 | -9.06 | -51.33 | 2.8 | 0.0 | -65.0 | 248.91 | -14.36 | 198.31 | 0.00 | 0 | 0 | 1385.10 | 15.92 | 161.01 | 952.30 | 20.67 | 284.77 |
| 21Q1 (8) | 0.08 | -13.11 | -43.56 | 2.8 | -22.22 | -68.18 | 290.66 | 172.43 | 226.69 | 0.00 | 0 | 0 | 1194.85 | 23.02 | 112.3 | 789.19 | 40.11 | 234.76 |
| 20Q4 (7) | 0.09 | -3.41 | -47.64 | 3.6 | -26.53 | -71.43 | 106.69 | -44.99 | 497.7 | 0.00 | 0 | 0 | 971.28 | 6.24 | 117.41 | 563.27 | 24.86 | 184.47 |
| 20Q3 (6) | 0.09 | -36.24 | -48.41 | 4.9 | -38.75 | -65.97 | 193.96 | 132.45 | 221.07 | 0.00 | 0 | 0 | 914.20 | 72.27 | 114.81 | 451.13 | 82.27 | 173.45 |
| 20Q2 (5) | 0.14 | 5.48 | -33.92 | 8.0 | -9.09 | -59.39 | 83.44 | -6.22 | 172.41 | 0.00 | 0 | 0 | 530.67 | -5.71 | 53.28 | 247.50 | 4.98 | 78.93 |
| 20Q1 (4) | 0.14 | -19.4 | 0.0 | 8.8 | -30.16 | 0.0 | 88.97 | 398.43 | 0.0 | 0.00 | 0 | 0.0 | 562.81 | 25.98 | 0.0 | 235.75 | 19.06 | 0.0 |
| 19Q4 (3) | 0.17 | -4.83 | 0.0 | 12.6 | -12.5 | 0.0 | 17.85 | -70.45 | 0.0 | 0.00 | 0 | 0.0 | 446.75 | 4.97 | 0.0 | 198.01 | 20.02 | 0.0 |
| 19Q3 (2) | 0.18 | -18.33 | 0.0 | 14.4 | -26.9 | 0.0 | 60.41 | 97.22 | 0.0 | 0.00 | 0 | 0.0 | 425.59 | 22.93 | 0.0 | 164.98 | 19.27 | 0.0 |
| 19Q2 (1) | 0.22 | 0.0 | 0.0 | 19.7 | 0.0 | 0.0 | 30.63 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 346.20 | 0.0 | 0.0 | 138.32 | 0.0 | 0.0 |
