- 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) | 0.83 | -1.29 | 12.37 | 6.91 | 11.46 | 47.87 | 1.11 | 0 | 276.00 | 0 | 165.07 | 9.83 | 71.58 | -13.9 |
| 2022 (9) | 0.84 | -9.19 | 11.57 | 2.3 | 7.75 | -22.65 | -4.23 | 0 | 0.00 | 0 | 150.30 | 64.68 | 83.14 | 76.14 |
| 2021 (8) | 0.92 | 0.89 | 11.31 | -5.28 | 10.02 | -15.73 | -3.86 | 0 | 0.00 | 0 | 91.27 | -7.82 | 47.20 | -14.72 |
| 2020 (7) | 0.92 | 1.95 | 11.94 | -10.43 | 11.89 | -38.68 | -2.56 | 0 | 0.00 | 0 | 99.01 | 6.77 | 55.35 | 5.35 |
| 2019 (6) | 0.90 | 14.43 | 13.33 | 5.88 | 19.39 | -37.21 | -8.91 | 0 | 0.00 | 0 | 92.73 | -10.03 | 52.54 | -18.15 |
| 2018 (5) | 0.79 | -4.12 | 12.59 | -20.72 | 30.88 | 21.57 | -2.54 | 0 | 0.00 | 0 | 103.07 | 76.46 | 64.19 | 87.09 |
| 2017 (4) | 0.82 | 17.15 | 15.88 | -11.09 | 25.4 | -39.39 | -8.85 | 0 | 0.00 | 0 | 58.41 | -50.96 | 34.31 | -60.18 |
| 2016 (3) | 0.70 | 1.61 | 17.86 | -14.87 | 41.91 | 2.29 | 0.16 | 0 | 0.00 | 0 | 119.10 | 2.83 | 86.16 | 11.56 |
| 2015 (2) | 0.69 | 0.53 | 20.98 | -15.51 | 40.97 | 4.09 | -0.38 | 0 | 0.00 | 0 | 115.82 | 4.36 | 77.23 | 17.57 |
| 2014 (1) | 0.68 | 4.42 | 24.83 | 6.16 | 39.36 | 5.86 | -0.97 | 0 | 0.00 | 0 | 110.98 | -10.17 | 65.69 | -12.84 |
| 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) | 0.84 | 0.97 | 0.91 | 12.73 | 0.55 | 2.58 | -0.46 | -148.42 | -144.66 | 561.00 | 0.0 | 0.0 | 151.84 | 7.22 | -16.08 | 63.31 | 7.95 | -30.61 |
| 24Q2 (19) | 0.83 | -0.9 | 0.13 | 12.66 | -0.39 | 9.71 | 0.95 | 279.25 | -14.41 | 561.00 | 0.0 | -45.0 | 141.62 | -3.01 | -9.12 | 58.65 | -3.58 | -20.81 |
| 24Q1 (18) | 0.84 | 1.46 | 0.68 | 12.71 | 2.75 | 11.1 | -0.53 | -148.62 | -143.8 | 561.00 | 0.0 | 0 | 146.01 | -11.55 | -2.58 | 60.83 | -15.02 | -18.22 |
| 23Q4 (17) | 0.83 | -0.6 | -1.29 | 12.37 | -0.32 | 6.91 | 1.09 | 5.83 | 123.14 | 561.00 | 0.0 | 0 | 165.07 | -8.77 | 9.83 | 71.58 | -21.55 | -13.9 |
| 23Q3 (16) | 0.83 | 0.19 | -0.74 | 12.41 | 7.54 | 9.05 | 1.03 | -7.21 | 5250.0 | 561.00 | -45.0 | 0 | 180.94 | 16.11 | 5.91 | 91.24 | 23.2 | -3.52 |
| 23Q2 (15) | 0.83 | -0.36 | -3.69 | 11.54 | 0.87 | 0.09 | 1.11 | -8.26 | 114.29 | 1020.00 | 0 | 0 | 155.84 | 3.98 | -9.17 | 74.06 | -0.43 | -27.37 |
| 23Q1 (14) | 0.84 | -0.52 | -11.14 | 11.44 | -1.12 | 4.95 | 1.21 | 125.69 | 125.53 | 0.00 | 0 | 0 | 149.87 | -0.29 | 84.89 | 74.38 | -10.54 | 89.07 |
| 22Q4 (13) | 0.84 | -0.05 | -9.19 | 11.57 | 1.67 | 2.3 | -4.71 | -23450.0 | 28.64 | 0.00 | 0 | 0 | 150.30 | -12.02 | 64.68 | 83.14 | -12.09 | 76.14 |
| 22Q3 (12) | 0.84 | -2.79 | -9.24 | 11.38 | -1.3 | 2.99 | -0.02 | 99.74 | 99.53 | 0.00 | 0 | 0 | 170.84 | -0.43 | 80.55 | 94.57 | -7.26 | 112.56 |
| 22Q2 (11) | 0.86 | -8.06 | -5.22 | 11.53 | 5.78 | -0.35 | -7.77 | -63.92 | -458.99 | 0.00 | 0 | 0 | 171.58 | 111.67 | 73.95 | 101.97 | 159.2 | 92.61 |
| 22Q1 (10) | 0.94 | 1.65 | 3.9 | 10.9 | -3.63 | -6.76 | -4.74 | 28.18 | -42.77 | 0.00 | 0 | 0 | 81.06 | -11.19 | -17.07 | 39.34 | -16.65 | -21.4 |
| 21Q4 (9) | 0.92 | -0.1 | 0.89 | 11.31 | 2.35 | -5.28 | -6.60 | -53.49 | -214.29 | 0.00 | 0 | 0 | 91.27 | -3.54 | -7.82 | 47.20 | 6.09 | -14.72 |
| 21Q3 (8) | 0.93 | 1.51 | 1.71 | 11.05 | -4.49 | -6.28 | -4.30 | -209.35 | -112.87 | 0.00 | 0 | 0 | 94.62 | -4.08 | -3.89 | 44.49 | -15.96 | -16.73 |
| 21Q2 (7) | 0.91 | 0.78 | 0.87 | 11.57 | -1.03 | -6.92 | -1.39 | 58.13 | 67.97 | 0.00 | 0 | 0 | 98.64 | 0.91 | 4.57 | 52.94 | 5.77 | 3.5 |
| 21Q1 (6) | 0.90 | -1.29 | 1.98 | 11.69 | -2.09 | -12.7 | -3.32 | -58.1 | -76.6 | 0.00 | 0 | 0 | 97.75 | -1.27 | 2.83 | 50.05 | -9.58 | -3.9 |
| 20Q4 (5) | 0.92 | 0.71 | 1.95 | 11.94 | 1.27 | -10.43 | -2.10 | -3.96 | 92.98 | 0.00 | 0 | 0 | 99.01 | 0.57 | 6.77 | 55.35 | 3.59 | 5.35 |
| 20Q3 (4) | 0.91 | 0.67 | 0.0 | 11.79 | -5.15 | 0.0 | -2.02 | 53.46 | 0.0 | 0.00 | 0 | 0.0 | 98.45 | 4.37 | 0.0 | 53.43 | 4.46 | 0.0 |
| 20Q2 (3) | 0.90 | 1.89 | 0.0 | 12.43 | -7.17 | 0.0 | -4.34 | -130.85 | 0.0 | 0.00 | 0 | 0.0 | 94.33 | -0.77 | 0.0 | 51.15 | -1.79 | 0.0 |
| 20Q1 (2) | 0.89 | -1.32 | 0.0 | 13.39 | 0.45 | 0.0 | -1.88 | 93.72 | 0.0 | 0.00 | 0 | 0.0 | 95.06 | 2.51 | 0.0 | 52.08 | -0.88 | 0.0 |
| 19Q4 (1) | 0.90 | 0.0 | 0.0 | 13.33 | 0.0 | 0.0 | -29.92 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 92.73 | 0.0 | 0.0 | 52.54 | 0.0 | 0.0 |
