- 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) | 0.69 | -1.87 | 0 | 0 | 49.19 | 30.93 | 13.69 | 105.25 | 0.00 | 0 | 113.87 | -17.37 | 72.18 | -25.33 |
| 2022 (9) | 0.71 | 23.38 | 0 | 0 | 37.57 | 28.23 | 6.67 | 60.34 | 0.00 | 0 | 137.80 | -11.27 | 96.66 | -13.47 |
| 2021 (8) | 0.57 | -7.42 | 0 | 0 | 29.3 | -15.29 | 4.16 | -67.22 | 0.00 | 0 | 155.31 | 8.21 | 111.71 | 87.18 |
| 2020 (7) | 0.62 | -0.91 | 0 | 0 | 34.59 | -8.37 | 12.69 | -13.32 | 0.00 | 0 | 143.52 | 1.46 | 59.68 | -16.9 |
| 2019 (6) | 0.62 | 35.26 | 0 | 0 | 37.75 | 5.86 | 14.64 | -97.87 | 0.00 | 0 | 141.45 | 3.96 | 71.82 | 45.21 |
| 2018 (5) | 0.46 | 13.36 | 0 | 0 | 35.66 | 6.64 | 687.30 | 233.01 | 0.00 | 0 | 136.06 | -19.24 | 49.46 | -18.77 |
| 2017 (4) | 0.41 | -25.1 | 0.63 | -49.19 | 33.44 | 5.62 | 206.39 | 81.27 | 0.03 | -76.97 | 168.47 | 41.18 | 60.89 | 6.15 |
| 2016 (3) | 0.54 | -3.67 | 1.24 | -41.51 | 31.66 | 9.32 | 113.86 | 206.82 | 0.11 | -70.87 | 119.33 | 3.86 | 57.36 | 23.41 |
| 2015 (2) | 0.56 | -19.9 | 2.12 | -36.72 | 28.96 | 32.91 | 37.11 | 43.23 | 0.39 | -55.95 | 114.89 | 42.88 | 46.48 | -30.91 |
| 2014 (1) | 0.70 | 9.65 | 3.35 | 24.07 | 21.79 | 10.16 | 25.91 | 49.42 | 0.89 | 0 | 80.41 | -0.32 | 67.27 | 9.51 |
| 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) | 0.69 | -1.1 | -1.88 | 1.95 | 0.0 | 0 | 5.75 | -5.27 | -67.88 | 3.15 | 4.84 | 0 | 113.83 | 4.12 | -4.7 | 81.96 | 15.52 | 6.8 |
| 24Q2 (19) | 0.69 | 3.17 | 0.64 | 1.95 | 0.0 | 0 | 6.07 | -71.91 | -60.27 | 3.00 | 207.69 | 0 | 109.33 | -12.39 | -21.08 | 70.95 | -11.38 | -19.56 |
| 24Q1 (18) | 0.67 | -3.0 | -0.93 | 1.95 | 0 | 875.0 | 21.61 | 432.27 | -19.0 | 0.97 | 0 | 0 | 124.79 | 9.59 | -18.17 | 80.06 | 10.92 | -14.23 |
| 23Q4 (17) | 0.69 | -0.86 | -1.87 | 0 | 0 | 0 | 4.06 | -77.32 | -77.04 | 0.00 | 0 | 0 | 113.87 | -4.67 | -17.37 | 72.18 | -5.94 | -25.33 |
| 23Q3 (16) | 0.70 | 1.44 | -1.83 | 0 | 0 | 0 | 17.90 | 17.15 | -10.41 | 0.00 | 0 | 0 | 119.45 | -13.77 | -10.33 | 76.74 | -12.99 | -15.08 |
| 23Q2 (15) | 0.69 | 1.56 | -3.42 | 0 | -100.0 | 0 | 15.28 | -42.73 | 175.38 | 0.00 | 0 | 0 | 138.53 | -9.16 | 3.71 | 88.20 | -5.51 | 29.06 |
| 23Q1 (14) | 0.68 | -3.93 | 22.66 | 0.2 | 0 | -33.33 | 26.68 | 50.9 | 181.43 | 0.00 | 0 | 0 | 152.50 | 10.67 | -6.15 | 93.34 | -3.43 | -2.54 |
| 22Q4 (13) | 0.71 | -0.82 | 23.38 | 0 | 0 | 0 | 17.68 | -11.51 | -39.86 | 0.00 | 0 | 0 | 137.80 | 3.45 | -11.27 | 96.66 | 6.96 | -13.47 |
| 22Q3 (12) | 0.71 | -0.21 | 8.48 | 0 | 0 | -100.0 | 19.98 | 198.57 | 235.83 | 0.00 | 0 | 0 | 133.21 | -0.28 | 12.09 | 90.37 | 32.24 | 23.2 |
| 22Q2 (11) | 0.71 | 28.99 | 10.77 | 0 | -100.0 | -100.0 | -20.27 | -313.82 | -75.8 | 0.00 | 0 | 0 | 133.58 | -17.8 | 0.8 | 68.34 | -28.64 | -20.86 |
| 22Q1 (10) | 0.55 | -3.36 | -6.12 | 0.3 | 0 | 0 | 9.48 | -67.76 | -34.08 | 0.00 | 0 | 0 | 162.50 | 4.63 | 20.24 | 95.77 | -14.27 | 59.67 |
| 21Q4 (9) | 0.57 | -12.8 | -7.42 | 0 | -100.0 | 0 | 29.40 | 299.86 | 136.14 | 0.00 | 0 | 0 | 155.31 | 30.69 | 8.21 | 111.71 | 52.3 | 87.18 |
| 21Q3 (8) | 0.66 | 1.9 | 4.53 | 1.5 | 0.0 | 0 | -14.71 | -27.58 | -159.24 | 0.00 | 0 | 0 | 118.84 | -10.32 | -14.49 | 73.35 | -15.06 | -32.17 |
| 21Q2 (7) | 0.64 | 9.33 | -1.8 | 1.5 | 0 | 0 | -11.53 | -180.18 | -307.0 | 0.00 | 0 | 0 | 132.52 | -1.95 | -3.43 | 86.35 | 43.96 | 21.16 |
| 21Q1 (6) | 0.59 | -4.7 | 1.19 | 0 | 0 | 0 | 14.38 | 15.5 | 146.66 | 0.00 | 0 | 0 | 135.15 | -5.83 | -16.23 | 59.98 | 0.5 | -18.46 |
| 20Q4 (5) | 0.62 | -1.55 | -0.91 | 0 | 0 | 0 | 12.45 | -49.86 | 12.16 | 0.00 | 0 | 0 | 143.52 | 3.27 | 1.46 | 59.68 | -44.81 | -16.9 |
| 20Q3 (4) | 0.63 | -4.27 | 0.0 | 0 | 0 | 0.0 | 24.83 | 345.78 | 0.0 | 0.00 | 0 | 0.0 | 138.97 | 1.28 | 0.0 | 108.14 | 51.73 | 0.0 |
| 20Q2 (3) | 0.66 | 12.65 | 0.0 | 0 | 0 | 0.0 | 5.57 | -4.46 | 0.0 | 0.00 | 0 | 0.0 | 137.22 | -14.95 | 0.0 | 71.27 | -3.11 | 0.0 |
| 20Q1 (2) | 0.58 | -6.67 | 0.0 | 0 | 0 | 0.0 | 5.83 | -47.48 | 0.0 | 0.00 | 0 | 0.0 | 161.34 | 14.06 | 0.0 | 73.56 | 2.42 | 0.0 |
| 19Q4 (1) | 0.62 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 11.10 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 141.45 | 0.0 | 0.0 | 71.82 | 0.0 | 0.0 |
