- 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 | -6.86 | 0.35 | 0.0 | 6.55 | -22.49 | 64.53 | -28.91 | 0.00 | 0 | 440.16 | 4.15 | 336.69 | 16.59 |
| 2022 (9) | 0.15 | -24.34 | 0.35 | 0.0 | 8.45 | -5.59 | 90.77 | -45.12 | 0.00 | 0 | 422.63 | 29.1 | 288.79 | 44.8 |
| 2021 (8) | 0.20 | 12.34 | 0.35 | 0.0 | 8.95 | 41.84 | 165.40 | 120.62 | 0.00 | 0 | 327.36 | -6.73 | 199.44 | -23.08 |
| 2020 (7) | 0.18 | 8.01 | 0.35 | -12.5 | 6.31 | -22.86 | 74.97 | -47.72 | 0.00 | 0 | 350.99 | -12.18 | 259.27 | -13.74 |
| 2019 (6) | 0.16 | -5.98 | 0.4 | -11.11 | 8.18 | 8.49 | 143.39 | 25.1 | 0.00 | 0 | 399.66 | 11.7 | 300.57 | 10.03 |
| 2018 (5) | 0.17 | 11.69 | 0.45 | 55.17 | 7.54 | 7.56 | 114.62 | 0 | 0.00 | 0 | 357.81 | -12.26 | 273.17 | 60.36 |
| 2017 (4) | 0.16 | 30.29 | 0.29 | 0 | 7.01 | 2.19 | 0.00 | 0 | 0.00 | 0 | 407.83 | -30.08 | 170.35 | -43.64 |
| 2016 (3) | 0.12 | 9.94 | 0 | 0 | 6.86 | -9.97 | 0.00 | 0 | 0.00 | 0 | 583.28 | -13.61 | 302.24 | -5.59 |
| 2015 (2) | 0.11 | -28.01 | 0 | 0 | 7.62 | 2.42 | 0.00 | 0 | 0.00 | 0 | 675.16 | 46.94 | 320.15 | 64.38 |
| 2014 (1) | 0.15 | 16.51 | 0 | 0 | 7.44 | 11.21 | 0.00 | 0 | 0.00 | 0 | 459.49 | -12.89 | 194.76 | -25.64 |
| 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 | -18.82 | 15.15 | 0.3 | -14.29 | -14.29 | 63.81 | -44.15 | 91.16 | 0.00 | 0 | 0 | 388.27 | 16.82 | -18.64 | 275.87 | 8.39 | -25.61 |
| 24Q2 (19) | 0.18 | 6.28 | 16.41 | 0.35 | 0.0 | 0.0 | 114.25 | -27.06 | 124.02 | 0.00 | 0 | 0 | 332.37 | -5.45 | -15.48 | 254.51 | -8.34 | -17.97 |
| 24Q1 (18) | 0.17 | 24.11 | -2.64 | 0.35 | 0.0 | 0.0 | 156.64 | 4614.12 | -28.54 | 0.00 | 0 | 0 | 351.51 | -20.14 | -1.19 | 277.68 | -17.53 | 0.88 |
| 23Q4 (17) | 0.14 | 7.54 | -6.86 | 0.35 | 0.0 | 0.0 | -3.47 | -110.4 | 68.91 | 0.00 | 0 | 0 | 440.16 | -7.77 | 4.15 | 336.69 | -9.21 | 16.59 |
| 23Q3 (16) | 0.13 | -17.93 | -17.36 | 0.35 | 0.0 | 0.0 | 33.38 | -34.55 | -71.79 | 0.00 | 0 | 0 | 477.22 | 21.35 | 18.38 | 370.84 | 19.52 | 28.14 |
| 23Q2 (15) | 0.16 | -11.11 | -23.81 | 0.35 | 0.0 | 0.0 | 51.00 | -76.73 | 830.66 | 0.00 | 0 | 0 | 393.25 | 10.54 | 27.78 | 310.27 | 12.72 | 53.74 |
| 23Q1 (14) | 0.18 | 18.72 | -23.09 | 0.35 | 0.0 | 0.0 | 219.21 | 2064.25 | -30.82 | 0.00 | 0 | 0 | 355.75 | -15.82 | 26.24 | 275.26 | -4.69 | 45.69 |
| 22Q4 (13) | 0.15 | -4.58 | -24.34 | 0.35 | 0.0 | 0.0 | -11.16 | -109.43 | -106.13 | 0.00 | 0 | 0 | 422.63 | 4.84 | 29.1 | 288.79 | -0.21 | 44.8 |
| 22Q3 (12) | 0.16 | -24.34 | -4.09 | 0.35 | 0.0 | 0.0 | 118.31 | 1794.99 | -22.74 | 0.00 | 0 | 0 | 403.11 | 30.98 | 4.92 | 289.41 | 43.4 | 16.07 |
| 22Q2 (11) | 0.21 | -10.27 | 11.47 | 0.35 | 0.0 | 0.0 | -6.98 | -102.2 | -102.72 | 0.00 | 0 | 0 | 307.76 | 9.21 | -8.74 | 201.82 | 6.82 | -17.75 |
| 22Q1 (10) | 0.23 | 16.78 | 19.37 | 0.35 | 0.0 | 0.0 | 316.88 | 74.0 | 340.05 | 0.00 | 0 | 0 | 281.80 | -13.92 | -11.24 | 188.93 | -5.27 | -16.34 |
| 21Q4 (9) | 0.20 | 20.98 | 12.34 | 0.35 | 0.0 | 0.0 | 182.11 | 18.93 | 16.35 | 0.00 | 0 | 0 | 327.36 | -14.8 | -6.73 | 199.44 | -20.02 | -23.08 |
| 21Q3 (8) | 0.16 | -12.06 | 19.36 | 0.35 | 0.0 | 0.0 | 153.13 | -40.22 | 80.22 | 0.00 | 0 | 0 | 384.21 | 13.93 | -13.35 | 249.35 | 1.63 | -24.3 |
| 21Q2 (7) | 0.19 | -3.92 | 4.02 | 0.35 | 0.0 | 0.0 | 256.16 | 255.73 | 411.4 | 0.00 | 0 | 0 | 337.24 | 6.22 | -2.51 | 245.36 | 8.64 | -4.38 |
| 21Q1 (6) | 0.19 | 9.91 | -10.8 | 0.35 | 0.0 | -12.5 | 72.01 | -53.99 | -50.75 | 0.00 | 0 | 0 | 317.48 | -9.55 | 7.63 | 225.84 | -12.89 | -0.62 |
| 20Q4 (5) | 0.18 | 28.53 | 8.01 | 0.35 | 0.0 | -12.5 | 156.52 | 84.21 | 36.93 | 0.00 | 0 | 0 | 350.99 | -20.84 | -12.18 | 259.27 | -21.29 | -13.74 |
| 20Q3 (4) | 0.14 | -23.37 | 0.0 | 0.35 | 0.0 | 0.0 | 84.97 | 203.29 | 0.0 | 0.00 | 0 | 0.0 | 443.41 | 28.18 | 0.0 | 329.38 | 28.37 | 0.0 |
| 20Q2 (3) | 0.18 | -17.6 | 0.0 | 0.35 | -12.5 | 0.0 | -82.26 | -156.27 | 0.0 | 0.00 | 0 | 0.0 | 345.93 | 17.28 | 0.0 | 256.59 | 12.92 | 0.0 |
| 20Q1 (2) | 0.22 | 33.09 | 0.0 | 0.4 | 0.0 | 0.0 | 146.20 | 27.9 | 0.0 | 0.00 | 0 | 0.0 | 294.96 | -26.2 | 0.0 | 227.24 | -24.4 | 0.0 |
| 19Q4 (1) | 0.16 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 114.31 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 399.66 | 0.0 | 0.0 | 300.57 | 0.0 | 0.0 |
