- 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) | 0.32 | 0.88 | 6.09 | -13.12 | 65.08 | -13.57 | 22.78 | 28.05 | 0.00 | 0 | 217.80 | -3.79 | 134.32 | -8.21 |
| 2022 (9) | 0.32 | -23.56 | 7.01 | -37.69 | 75.3 | 30.71 | 17.79 | 0 | 0.00 | 0 | 226.37 | 34.31 | 146.33 | 47.07 |
| 2021 (8) | 0.41 | 18.65 | 11.25 | 46.1 | 57.61 | -3.52 | -9.18 | 0 | 0.00 | 0 | 168.54 | -12.61 | 99.50 | -25.51 |
| 2020 (7) | 0.35 | 1.04 | 7.7 | -21.75 | 59.71 | -22.06 | -14.74 | 0 | 0.00 | 0 | 192.87 | 10.12 | 133.57 | 25.63 |
| 2019 (6) | 0.35 | -5.06 | 9.84 | -21.28 | 76.61 | -7.99 | 2.57 | -24.63 | 0.00 | 0 | 175.14 | 5.72 | 106.32 | -3.07 |
| 2018 (5) | 0.36 | -1.91 | 12.5 | 17.92 | 83.26 | -0.04 | 3.41 | -14.11 | 0.00 | 0 | 165.67 | -32.17 | 109.69 | -33.14 |
| 2017 (4) | 0.37 | -4.6 | 10.6 | -25.87 | 83.29 | -10.76 | 3.97 | -57.54 | 4.86 | 123.62 | 244.25 | 8.16 | 164.06 | -1.35 |
| 2016 (3) | 0.39 | -12.33 | 14.3 | -27.78 | 93.33 | -2.42 | 9.35 | 0 | 2.17 | 0 | 225.83 | 39.58 | 166.30 | 50.31 |
| 2015 (2) | 0.44 | -1.9 | 19.8 | -17.12 | 95.64 | 4.67 | -1.60 | 0 | 0.00 | 0 | 161.79 | -22.98 | 110.64 | -21.98 |
| 2014 (1) | 0.45 | 1.76 | 23.89 | 0.38 | 91.37 | -2.11 | 0.33 | -84.43 | 5.22 | 0 | 210.07 | -16.86 | 141.81 | -11.11 |
| 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) | 0.28 | -2.83 | -7.86 | 5.9 | 28.26 | 2.97 | 22.05 | -5.89 | -46.29 | 0.14 | 0 | 0 | 252.44 | 5.51 | 6.19 | 190.83 | 14.25 | 10.28 |
| 24Q2 (19) | 0.29 | -9.61 | -10.51 | 4.6 | -46.26 | -10.68 | 23.43 | -25.74 | 9.9 | 0.00 | 0 | 0 | 239.25 | 10.83 | 4.68 | 167.03 | 4.6 | 5.68 |
| 24Q1 (18) | 0.32 | -0.91 | 2.46 | 8.56 | 40.56 | 37.84 | 31.55 | 85.59 | 99.68 | 0.00 | 0 | 0 | 215.88 | -0.88 | -8.08 | 159.69 | 18.89 | -2.0 |
| 23Q4 (17) | 0.32 | 5.87 | 0.88 | 6.09 | 6.28 | -13.12 | 17.00 | -58.59 | 60.83 | 0.00 | 0 | 0 | 217.80 | -8.38 | -3.79 | 134.32 | -22.38 | -8.21 |
| 23Q3 (16) | 0.30 | -5.63 | -14.94 | 5.73 | 11.26 | -32.83 | 41.05 | 92.54 | 138.11 | 0.00 | 0 | 0 | 237.73 | 4.02 | 16.22 | 173.04 | 9.48 | 25.19 |
| 23Q2 (15) | 0.32 | 3.5 | -14.31 | 5.15 | -17.07 | -41.74 | 21.32 | 34.94 | 61.88 | 0.00 | 0 | 0 | 228.55 | -2.69 | 20.27 | 158.05 | -3.01 | 29.39 |
| 23Q1 (14) | 0.31 | -2.43 | -29.15 | 6.21 | -11.41 | -55.45 | 15.80 | 49.48 | -52.09 | 0.00 | 0 | 0 | 234.86 | 3.75 | 42.25 | 162.95 | 11.36 | 38.67 |
| 22Q4 (13) | 0.32 | -10.74 | -23.56 | 7.01 | -17.82 | -37.69 | 10.57 | -38.69 | 222.91 | 0.00 | 0 | 0 | 226.37 | 10.66 | 34.31 | 146.33 | 5.87 | 47.07 |
| 22Q3 (12) | 0.35 | -4.93 | -5.72 | 8.53 | -3.51 | -2.85 | 17.24 | 30.9 | 291.77 | 0.00 | 0 | 0 | 204.56 | 7.65 | 12.95 | 138.22 | 13.16 | 9.45 |
| 22Q2 (11) | 0.37 | -14.43 | 17.62 | 8.84 | -36.59 | 65.85 | 13.17 | -60.07 | 133.97 | 0.00 | 0 | 0 | 190.03 | 15.1 | -8.84 | 122.15 | 3.95 | -9.32 |
| 22Q1 (10) | 0.44 | 5.26 | 18.87 | 13.94 | 23.91 | 32.64 | 32.98 | 483.49 | 64.82 | 0.00 | 0 | 0 | 165.10 | -2.04 | -11.62 | 117.51 | 18.1 | -21.22 |
| 21Q4 (9) | 0.41 | 10.1 | 18.65 | 11.25 | 28.13 | 46.1 | -8.60 | 4.34 | 82.2 | 0.00 | 0 | 0 | 168.54 | -6.94 | -12.61 | 99.50 | -21.21 | -25.51 |
| 21Q3 (8) | 0.38 | 18.6 | 2.48 | 8.78 | 64.73 | -18.85 | -8.99 | 76.81 | 14.38 | 0.00 | 0 | 0 | 181.11 | -13.12 | -3.58 | 126.29 | -6.25 | -12.73 |
| 21Q2 (7) | 0.32 | -13.52 | -18.67 | 5.33 | -49.29 | -57.73 | -38.77 | -293.75 | -113.96 | 0.00 | 0 | 0 | 208.46 | 11.59 | 16.78 | 134.71 | -9.69 | 6.73 |
| 21Q1 (6) | 0.37 | 5.07 | -0.08 | 10.51 | 36.49 | -15.85 | 20.01 | 141.42 | 379.86 | 0.00 | 0 | 0 | 186.81 | -3.14 | -0.64 | 149.16 | 11.67 | 8.28 |
| 20Q4 (5) | 0.35 | -4.9 | 1.04 | 7.7 | -28.84 | -21.75 | -48.31 | -360.1 | -387.0 | 0.00 | 0 | 0 | 192.87 | 2.68 | 10.12 | 133.57 | -7.7 | 25.63 |
| 20Q3 (4) | 0.37 | -5.87 | 0.0 | 10.82 | -14.2 | 0.0 | -10.50 | 42.05 | 0.0 | 0.00 | 0 | 0.0 | 187.83 | 5.22 | 0.0 | 144.72 | 14.66 | 0.0 |
| 20Q2 (3) | 0.39 | 6.24 | 0.0 | 12.61 | 0.96 | 0.0 | -18.12 | -534.53 | 0.0 | 0.00 | 0 | 0.0 | 178.51 | -5.05 | 0.0 | 126.22 | -8.38 | 0.0 |
| 20Q1 (2) | 0.37 | 6.25 | 0.0 | 12.49 | 26.93 | 0.0 | 4.17 | 142.04 | 0.0 | 0.00 | 0 | 0.0 | 188.01 | 7.35 | 0.0 | 137.76 | 29.57 | 0.0 |
| 19Q4 (1) | 0.35 | 0.0 | 0.0 | 9.84 | 0.0 | 0.0 | -9.92 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 175.14 | 0.0 | 0.0 | 106.32 | 0.0 | 0.0 |
