- 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) | 0.37 | 1.44 | 1.26 | -21.74 | 21.1 | 14.92 | 18.14 | 92.57 | 0.00 | 0 | 124.69 | -3.69 | 70.96 | -9.05 |
| 2022 (9) | 0.37 | -0.14 | 1.61 | -15.26 | 18.36 | 3.55 | 9.42 | -3.38 | 0.00 | 0 | 129.47 | -3.42 | 78.02 | -11.6 |
| 2021 (8) | 0.37 | -3.72 | 1.9 | -22.45 | 17.73 | -6.98 | 9.75 | -15.95 | 0.00 | 0 | 134.06 | 1.48 | 88.26 | -0.44 |
| 2020 (7) | 0.38 | 8.9 | 2.45 | 157.89 | 19.06 | -15.21 | 11.60 | -65.29 | 0.44 | 0 | 132.11 | -10.36 | 88.65 | -2.24 |
| 2019 (6) | 0.35 | 35.25 | 0.95 | -5.0 | 22.48 | 2.51 | 33.42 | -82.98 | 0.00 | 0 | 147.38 | -20.09 | 90.68 | -22.05 |
| 2018 (5) | 0.26 | -5.85 | 1.0 | -9.91 | 21.93 | 2.96 | 196.32 | -12.94 | 0.00 | 0 | 184.43 | -1.92 | 116.33 | -3.14 |
| 2017 (4) | 0.28 | -3.37 | 1.11 | 9.9 | 21.3 | -0.23 | 225.51 | -7.08 | 0.00 | 0 | 188.04 | 6.83 | 120.10 | 12.96 |
| 2016 (3) | 0.28 | 6.07 | 1.01 | 24.69 | 21.35 | 0.09 | 242.69 | -19.51 | 0.00 | 0 | 176.02 | -3.96 | 106.32 | -3.77 |
| 2015 (2) | 0.27 | 0.22 | 0.81 | 80.0 | 21.33 | -0.74 | 301.51 | -34.68 | 0.00 | 0 | 183.28 | -3.44 | 110.49 | -4.01 |
| 2014 (1) | 0.27 | -2.83 | 0.45 | 12.5 | 21.49 | 3.52 | 461.58 | -18.53 | 0.00 | 0 | 189.80 | 5.37 | 115.10 | -0.51 |
| 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) | 0.37 | -0.85 | -1.17 | 1.36 | 34.65 | 0.0 | 9.62 | -35.78 | -40.21 | 0.00 | 0 | 0 | 122.67 | 1.85 | -4.01 | 66.00 | -6.71 | -14.39 |
| 24Q2 (19) | 0.37 | -7.2 | -0.74 | 1.01 | -22.9 | -25.74 | 14.98 | -41.37 | -34.07 | 0.00 | 0 | 0 | 120.44 | 4.77 | -4.31 | 70.75 | 0.03 | -11.95 |
| 24Q1 (18) | 0.40 | 8.43 | 8.37 | 1.31 | 3.97 | -13.25 | 25.55 | 118.19 | 17.31 | 0.00 | 0 | 0 | 114.96 | -7.8 | -6.88 | 70.73 | -0.32 | -5.91 |
| 23Q4 (17) | 0.37 | -0.93 | 1.44 | 1.26 | -7.35 | -21.74 | 11.71 | -27.22 | -34.36 | 0.00 | 0 | 0 | 124.69 | -2.43 | -3.69 | 70.96 | -7.95 | -9.05 |
| 23Q3 (16) | 0.38 | -0.42 | -0.32 | 1.36 | 0.0 | -23.16 | 16.09 | -29.18 | 177.89 | 0.00 | 0 | 0 | 127.80 | 1.53 | 0.68 | 77.09 | -4.06 | 3.01 |
| 23Q2 (15) | 0.38 | 1.31 | -4.5 | 1.36 | -9.93 | -30.96 | 22.72 | 4.32 | 3212.33 | 0.00 | 0 | 0 | 125.87 | 1.95 | 0.41 | 80.35 | 6.89 | 0.09 |
| 23Q1 (14) | 0.37 | 1.5 | 8.66 | 1.51 | -6.21 | -21.35 | 21.78 | 22.09 | 39.35 | 0.00 | 0 | 0 | 123.46 | -4.64 | -14.2 | 75.17 | -3.65 | -20.37 |
| 22Q4 (13) | 0.37 | -2.65 | -0.14 | 1.61 | -9.04 | -15.26 | 17.84 | 208.12 | -6.5 | 0.00 | 0 | 0 | 129.47 | 1.99 | -3.42 | 78.02 | 4.25 | -11.6 |
| 22Q3 (12) | 0.38 | -4.6 | 3.74 | 1.77 | -10.15 | 7.27 | 5.79 | 893.15 | -64.61 | 0.00 | 0 | 0 | 126.94 | 1.27 | -4.09 | 74.84 | -6.78 | -9.11 |
| 22Q2 (11) | 0.40 | 15.28 | 7.27 | 1.97 | 2.6 | 19.39 | -0.73 | -104.67 | 94.76 | 0.00 | 0 | -100.0 | 125.35 | -12.88 | -7.65 | 80.28 | -14.96 | -3.58 |
| 22Q1 (10) | 0.34 | -6.72 | -1.89 | 1.92 | 1.05 | -1.54 | 15.63 | -18.08 | 11.64 | 0.00 | 0 | -100.0 | 143.89 | 7.33 | 0.36 | 94.40 | 6.96 | -2.51 |
| 21Q4 (9) | 0.37 | 1.13 | -3.72 | 1.9 | 15.15 | -22.45 | 19.08 | 16.63 | 34.84 | 0.00 | 0 | -100.0 | 134.06 | 1.28 | 1.48 | 88.26 | 7.19 | -0.44 |
| 21Q3 (8) | 0.36 | -1.36 | -9.05 | 1.65 | 0.0 | -40.0 | 16.36 | 217.36 | -24.64 | 0.00 | -100.0 | -100.0 | 132.36 | -2.48 | 4.54 | 82.34 | -1.1 | -3.53 |
| 21Q2 (7) | 0.37 | 5.43 | -5.7 | 1.65 | -15.38 | 26.92 | -13.94 | -199.57 | -526.3 | 0.94 | 0.0 | 0 | 135.73 | -5.33 | 12.77 | 83.26 | -14.01 | 9.86 |
| 21Q1 (6) | 0.35 | -8.46 | 5.72 | 1.95 | -20.41 | 48.85 | 14.00 | -1.06 | 122.58 | 0.94 | -25.0 | 0 | 143.37 | 8.52 | -8.32 | 96.83 | 9.23 | -0.64 |
| 20Q4 (5) | 0.38 | -4.48 | 8.9 | 2.45 | -10.91 | 157.89 | 14.15 | -34.82 | -52.02 | 1.25 | 20.0 | 0 | 132.11 | 4.34 | -10.36 | 88.65 | 3.87 | -2.24 |
| 20Q3 (4) | 0.40 | 2.28 | 0.0 | 2.75 | 111.54 | 0.0 | 21.71 | 563.91 | 0.0 | 1.04 | 0 | 0.0 | 126.61 | 5.19 | 0.0 | 85.35 | 12.61 | 0.0 |
| 20Q2 (3) | 0.39 | 18.2 | 0.0 | 1.3 | -0.76 | 0.0 | 3.27 | -48.01 | 0.0 | 0.00 | 0 | 0.0 | 120.36 | -23.03 | 0.0 | 75.79 | -22.23 | 0.0 |
| 20Q1 (2) | 0.33 | -5.7 | 0.0 | 1.31 | 37.89 | 0.0 | 6.29 | -78.67 | 0.0 | 0.00 | 0 | 0.0 | 156.38 | 6.11 | 0.0 | 97.45 | 7.47 | 0.0 |
| 19Q4 (1) | 0.35 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | 29.49 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 147.38 | 0.0 | 0.0 | 90.68 | 0.0 | 0.0 |
