- 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) | 0.19 | -14.09 | 1.5 | -37.5 | 58.38 | 9.31 | 292.86 | 20.4 | 0.00 | 0 | 353.10 | 18.99 | 242.20 | 13.64 |
| 2022 (9) | 0.23 | 8.48 | 2.4 | 60.0 | 53.41 | 7.94 | 243.24 | -14.97 | 0.00 | 0 | 296.76 | -3.44 | 213.12 | -7.17 |
| 2021 (8) | 0.21 | -2.52 | 1.5 | -37.5 | 49.48 | 13.1 | 286.07 | 3.29 | 0.00 | 0 | 307.34 | 0.48 | 229.57 | -2.0 |
| 2020 (7) | 0.21 | 20.15 | 2.4 | 0 | 43.75 | 7.34 | 276.95 | -10.85 | 0.00 | 0 | 305.88 | -32.78 | 234.26 | -30.62 |
| 2019 (6) | 0.18 | 8.99 | 0 | 0 | 40.76 | 2.98 | 310.65 | -71.42 | 0.00 | 0 | 455.07 | -7.11 | 337.66 | -8.44 |
| 2018 (5) | 0.16 | -1.03 | 0.06 | -60.0 | 39.58 | 7.7 | 1086.94 | 25.37 | 0.00 | 0 | 489.91 | 0.27 | 368.79 | 2.11 |
| 2017 (4) | 0.17 | -7.45 | 0.15 | -21.05 | 36.75 | -3.14 | 866.98 | 579.24 | 0.03 | -24.54 | 488.59 | 6.91 | 361.17 | 5.19 |
| 2016 (3) | 0.18 | -20.84 | 0.19 | -90.69 | 37.94 | -2.44 | 127.64 | 133.56 | 0.04 | -19.96 | 457.02 | 31.89 | 343.36 | 44.62 |
| 2015 (2) | 0.23 | -22.75 | 2.04 | -9.73 | 38.89 | 11.66 | 54.65 | 15.42 | 0.05 | -33.75 | 346.51 | 31.92 | 237.43 | 37.74 |
| 2014 (1) | 0.29 | 80.07 | 2.26 | 2411.11 | 34.83 | 71.49 | 47.35 | -94.58 | 0.07 | 0 | 262.66 | -48.29 | 172.38 | -54.45 |
| 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) | 0.24 | -5.17 | 17.84 | 5.8 | 480.0 | 205.26 | 135.18 | -63.62 | -49.48 | 0.00 | 0 | 0 | 250.41 | 1.2 | -23.41 | 159.61 | 0.45 | -26.4 |
| 24Q2 (19) | 0.25 | 1.52 | 4.58 | 1.0 | 0 | 0 | 371.57 | -5.94 | -41.21 | 0.00 | 0 | 0 | 247.43 | -8.86 | -7.28 | 158.89 | -17.0 | -11.42 |
| 24Q1 (18) | 0.25 | 28.38 | -4.77 | 0 | -100.0 | 0 | 395.05 | 68.66 | 61.91 | 0.00 | 0 | 0 | 271.49 | -23.11 | 10.49 | 191.44 | -20.96 | 10.22 |
| 23Q4 (17) | 0.19 | -4.66 | -14.09 | 1.5 | -21.05 | -37.5 | 234.23 | -12.46 | 57.14 | 0.00 | 0 | 0 | 353.10 | 8.0 | 18.99 | 242.20 | 11.68 | 13.64 |
| 23Q3 (16) | 0.20 | -15.84 | -21.27 | 1.9 | 0 | -47.22 | 267.57 | -57.66 | 39.03 | 0.00 | 0 | 0 | 326.94 | 22.51 | 29.75 | 216.87 | 20.91 | 25.95 |
| 23Q2 (15) | 0.24 | -7.55 | -7.55 | 0 | 0 | 0 | 632.01 | 159.02 | 22.19 | 0.00 | 0 | 0 | 266.86 | 8.61 | 11.54 | 179.37 | 3.27 | 16.28 |
| 23Q1 (14) | 0.26 | 15.81 | 1.83 | 0 | -100.0 | 0 | 244.00 | 63.69 | -41.32 | 0.00 | 0 | 0 | 245.71 | -17.2 | 4.36 | 173.69 | -18.5 | 5.56 |
| 22Q4 (13) | 0.23 | -12.62 | 8.48 | 2.4 | -33.33 | 60.0 | 149.06 | -22.55 | -50.05 | 0.00 | 0 | 0 | 296.76 | 17.78 | -3.44 | 213.12 | 23.77 | -7.17 |
| 22Q3 (12) | 0.26 | -1.18 | 14.19 | 3.6 | 0 | 44.0 | 192.45 | -62.79 | -44.9 | 0.00 | 0 | 0 | 251.97 | 5.32 | -9.14 | 172.19 | 11.62 | -13.77 |
| 22Q2 (11) | 0.26 | 1.83 | 8.84 | 0 | 0 | 0 | 517.23 | 24.38 | 81.19 | 0.00 | 0 | 0 | 239.24 | 1.61 | -8.48 | 154.26 | -6.25 | -14.74 |
| 22Q1 (10) | 0.26 | 23.38 | -8.13 | 0 | -100.0 | -100.0 | 415.84 | 39.34 | 77.85 | 0.00 | 0 | 0 | 235.45 | -23.39 | 3.18 | 164.54 | -28.33 | -3.72 |
| 21Q4 (9) | 0.21 | -8.02 | -2.52 | 1.5 | -40.0 | -37.5 | 298.43 | -14.56 | 20.82 | 0.00 | 0 | 0 | 307.34 | 10.83 | 0.48 | 229.57 | 14.97 | -2.0 |
| 21Q3 (8) | 0.23 | -5.81 | 42.08 | 2.5 | 0 | 0 | 349.27 | 22.35 | -13.06 | 0.00 | 0 | 0 | 277.31 | 6.08 | -43.63 | 199.68 | 10.37 | -46.62 |
| 21Q2 (7) | 0.24 | -14.06 | -0.78 | 0 | -100.0 | 0 | 285.47 | 22.09 | 13.47 | 0.00 | 0 | 0 | 261.42 | 14.56 | -19.71 | 180.92 | 5.87 | -3.8 |
| 21Q1 (6) | 0.28 | 30.92 | 84.53 | 1.5 | -37.5 | 0 | 233.82 | -5.34 | 0.76 | 0.00 | 0 | 0 | 228.20 | -25.4 | -58.7 | 170.89 | -27.05 | -52.76 |
| 20Q4 (5) | 0.21 | 34.06 | 20.15 | 2.4 | 0 | 0 | 247.01 | -38.51 | -9.09 | 0.00 | 0 | 0 | 305.88 | -37.83 | -32.78 | 234.26 | -37.38 | -30.61 |
| 20Q3 (4) | 0.16 | -34.23 | 0.0 | 0 | 0 | 0.0 | 401.72 | 59.68 | 0.0 | 0.00 | 0 | 0.0 | 491.98 | 51.1 | 0.0 | 374.10 | 98.92 | 0.0 |
| 20Q2 (3) | 0.24 | 59.84 | 0.0 | 0 | 0 | 0.0 | 251.58 | 8.42 | 0.0 | 0.00 | 0 | 0.0 | 325.60 | -41.08 | 0.0 | 188.07 | -48.01 | 0.0 |
| 20Q1 (2) | 0.15 | -14.76 | 0.0 | 0 | 0 | 0.0 | 232.05 | -14.6 | 0.0 | 0.00 | 0 | 0.0 | 552.59 | 21.43 | 0.0 | 361.75 | 7.16 | 0.0 |
| 19Q4 (1) | 0.18 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 271.72 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 455.07 | 0.0 | 0.0 | 337.58 | 0.0 | 0.0 |
