- 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) | 0.14 | -17.83 | 0.12 | -94.44 | 63.59 | -26.87 | -63.93 | 0 | 0.14 | 0.0 | 679.05 | 20.86 | 369.92 | 24.96 |
| 2022 (9) | 0.17 | -5.01 | 2.16 | -22.02 | 86.95 | 8.52 | 42.94 | -43.3 | 0.14 | -83.7 | 561.87 | -5.76 | 296.03 | -13.51 |
| 2021 (8) | 0.18 | -8.56 | 2.77 | -15.03 | 80.12 | 14.15 | 75.73 | 0 | 0.86 | 0 | 596.23 | 32.18 | 342.28 | 35.19 |
| 2020 (7) | 0.20 | -14.5 | 3.26 | -47.16 | 70.19 | -18.08 | -89.60 | 0 | 0.00 | 0 | 451.06 | 24.29 | 253.18 | 39.69 |
| 2019 (6) | 0.23 | -3.85 | 6.17 | 6.38 | 85.68 | -2.64 | -13.26 | 0 | 0.00 | 0 | 362.90 | 4.61 | 181.24 | -2.36 |
| 2018 (5) | 0.24 | -26.59 | 5.8 | -66.51 | 88.0 | -2.62 | 39.09 | 49.88 | 0.00 | 0 | 346.91 | 37.35 | 185.63 | 14.92 |
| 2017 (4) | 0.33 | 32.56 | 17.32 | 56.6 | 90.37 | -30.54 | 26.08 | -55.95 | 0.65 | -13.05 | 252.57 | -33.96 | 161.53 | -27.07 |
| 2016 (3) | 0.25 | -6.12 | 11.06 | -19.39 | 130.1 | 1.6 | 59.21 | 38.96 | 0.74 | -44.75 | 382.47 | -6.02 | 221.49 | 3.87 |
| 2015 (2) | 0.26 | -2.17 | 13.72 | -11.25 | 128.05 | -3.09 | 42.61 | -6.97 | 1.35 | 3.85 | 406.95 | 14.19 | 213.24 | 15.73 |
| 2014 (1) | 0.27 | -2.73 | 15.46 | -9.27 | 132.13 | -4.79 | 45.80 | -20.1 | 1.30 | 0 | 356.38 | 58.69 | 184.25 | 73.18 |
| 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) | 0.15 | 5.88 | -5.57 | 1.26 | 281.82 | -44.0 | 59.15 | -5.93 | 1839.71 | 0.00 | 0 | 0 | 651.63 | -4.11 | 9.49 | 401.14 | -3.9 | 18.6 |
| 24Q2 (19) | 0.14 | -5.43 | -26.6 | 0.33 | -61.18 | -85.07 | 62.88 | 169.64 | 392.6 | 0.00 | 0 | 0 | 679.59 | 4.06 | 50.43 | 417.42 | 8.5 | 66.83 |
| 24Q1 (18) | 0.15 | 3.93 | -10.51 | 0.85 | 608.33 | -62.72 | 23.32 | 127.06 | 118.0 | 0.00 | 0 | 0 | 653.09 | -3.82 | 20.26 | 384.73 | 4.0 | 41.38 |
| 23Q4 (17) | 0.14 | -9.26 | -17.83 | 0.12 | -94.67 | -94.44 | -86.19 | -2435.0 | -503.15 | 0.00 | 0 | 0 | 679.05 | 14.1 | 20.86 | 369.92 | 9.37 | 24.96 |
| 23Q3 (16) | 0.15 | -17.7 | -22.41 | 2.25 | 1.81 | -45.12 | -3.40 | 84.18 | -114.09 | 0.00 | 0 | 0 | 595.14 | 31.74 | 30.21 | 338.22 | 35.17 | 38.96 |
| 23Q2 (15) | 0.19 | 15.3 | -30.57 | 2.21 | -3.07 | -78.93 | -21.49 | 83.41 | -122.77 | 0.00 | 0 | -100.0 | 451.77 | -16.81 | 31.16 | 250.21 | -8.05 | 26.62 |
| 23Q1 (14) | 0.16 | -4.57 | -14.86 | 2.28 | 5.56 | -40.47 | -129.55 | -806.58 | -155.95 | 0.00 | 0 | -100.0 | 543.08 | -3.34 | -2.03 | 272.13 | -8.07 | -6.77 |
| 22Q4 (13) | 0.17 | -14.32 | -5.01 | 2.16 | -47.32 | -22.02 | -14.29 | -159.22 | -114.22 | 0.00 | 0 | -100.0 | 561.87 | 22.93 | -5.76 | 296.03 | 21.62 | -13.51 |
| 22Q3 (12) | 0.20 | -26.35 | 0.4 | 4.1 | -60.92 | 28.12 | 24.13 | -74.44 | -76.87 | 0.00 | -100.0 | -100.0 | 457.06 | 32.69 | -8.98 | 243.40 | 23.18 | -19.1 |
| 22Q2 (11) | 0.27 | 41.39 | 38.28 | 10.49 | 173.89 | 249.67 | 94.39 | -59.23 | 906.29 | 1.24 | 10.06 | -94.08 | 344.45 | -37.86 | -27.27 | 197.60 | -32.3 | -22.69 |
| 22Q1 (10) | 0.19 | 6.46 | 4.77 | 3.83 | 38.27 | 30.72 | 231.53 | 130.33 | 154.54 | 1.13 | -59.14 | -64.52 | 554.31 | -7.03 | 3.8 | 291.89 | -14.72 | -5.68 |
| 21Q4 (9) | 0.18 | -9.43 | -8.56 | 2.77 | -13.44 | -15.03 | 100.52 | -3.63 | 1968.31 | 2.76 | 18.42 | -88.95 | 596.23 | 18.74 | 32.18 | 342.28 | 13.76 | 35.19 |
| 21Q3 (8) | 0.20 | 1.43 | -3.55 | 3.2 | 6.67 | -10.11 | 104.31 | 1012.05 | 387.12 | 2.33 | -88.89 | 0 | 502.13 | 6.02 | 14.06 | 300.88 | 17.72 | 32.26 |
| 21Q2 (7) | 0.20 | 7.13 | -10.9 | 3.0 | 2.39 | -59.57 | 9.38 | -89.69 | 106.81 | 21.00 | 560.0 | 0 | 473.60 | -11.32 | 33.88 | 255.59 | -17.41 | 61.97 |
| 21Q1 (6) | 0.18 | -7.08 | -22.55 | 2.93 | -10.12 | -43.0 | 90.96 | 1771.6 | 149.57 | 3.18 | -87.27 | 0 | 534.04 | 18.4 | 47.33 | 309.48 | 22.24 | 91.65 |
| 20Q4 (5) | 0.20 | -4.48 | -14.5 | 3.26 | -8.43 | -47.16 | 4.86 | 113.38 | 111.4 | 25.00 | 0 | 0 | 451.06 | 2.46 | 24.29 | 253.18 | 11.29 | 39.69 |
| 20Q3 (4) | 0.21 | -6.29 | 0.0 | 3.56 | -52.02 | 0.0 | -36.33 | 73.61 | 0.0 | 0.00 | 0 | 0.0 | 440.24 | 24.45 | 0.0 | 227.49 | 44.16 | 0.0 |
| 20Q2 (3) | 0.22 | -6.88 | 0.0 | 7.42 | 44.36 | 0.0 | -137.69 | 24.96 | 0.0 | 0.00 | 0 | 0.0 | 353.76 | -2.4 | 0.0 | 157.80 | -2.28 | 0.0 |
| 20Q1 (2) | 0.24 | 2.57 | 0.0 | 5.14 | -16.69 | 0.0 | -183.49 | -330.32 | 0.0 | 0.00 | 0 | 0.0 | 362.47 | -0.12 | 0.0 | 161.48 | -10.9 | 0.0 |
| 19Q4 (1) | 0.23 | 0.0 | 0.0 | 6.17 | 0.0 | 0.0 | -42.64 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 362.90 | 0.0 | 0.0 | 181.24 | 0.0 | 0.0 |
