- 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) | 0.13 | -34.24 | 0.29 | -54.69 | 0.72 | -89.44 | -19.92 | 0 | 0.00 | 0 | 479.45 | 47.89 | 209.56 | 18.22 |
| 2022 (9) | 0.20 | -43.32 | 0.64 | -63.22 | 6.82 | 19.02 | 19.89 | 33.4 | 0.00 | 0 | 324.19 | 94.9 | 177.26 | 225.01 |
| 2021 (8) | 0.35 | -22.67 | 1.74 | -33.59 | 5.73 | -6.53 | 14.91 | 30.33 | 0.10 | 0 | 166.34 | 41.92 | 54.54 | 25.81 |
| 2020 (7) | 0.45 | 23.9 | 2.62 | 52.33 | 6.13 | 2.68 | 11.44 | 263.17 | 0.00 | 0 | 117.21 | 0.03 | 43.35 | -22.71 |
| 2019 (6) | 0.37 | -13.11 | 1.72 | -27.73 | 5.97 | -29.01 | 3.15 | -47.93 | 0.88 | 110.0 | 117.18 | -13.7 | 56.09 | -18.15 |
| 2018 (5) | 0.42 | 2.48 | 2.38 | 11.74 | 8.41 | 102.16 | 6.05 | 311.56 | 0.42 | -16.67 | 135.78 | 21.69 | 68.53 | 36.32 |
| 2017 (4) | 0.41 | -0.53 | 2.13 | 13.3 | 4.16 | -22.68 | 1.47 | -85.34 | 0.50 | -48.28 | 111.58 | -17.25 | 50.27 | -45.61 |
| 2016 (3) | 0.41 | -13.02 | 1.88 | -18.26 | 5.38 | -5.78 | 10.03 | 52.43 | 0.97 | -51.67 | 134.84 | 25.77 | 92.42 | 29.73 |
| 2015 (2) | 0.47 | -6.5 | 2.3 | -20.69 | 5.71 | -21.24 | 6.58 | -49.73 | 2.00 | -27.43 | 107.21 | -3.21 | 71.24 | 63.32 |
| 2014 (1) | 0.51 | 60.26 | 2.9 | 198.97 | 7.25 | 14.17 | 13.09 | -45.8 | 2.76 | 0 | 110.76 | -59.67 | 43.62 | -66.72 |
| 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) | 0.07 | 49.29 | -37.57 | 0.14 | 0 | -54.84 | -106.02 | -284.97 | -601.65 | 0.00 | 0 | 0 | 722.11 | -47.28 | 26.39 | 439.49 | -46.88 | 76.92 |
| 24Q2 (19) | 0.05 | -64.46 | -68.78 | 0 | -100.0 | -100.0 | -27.54 | 21.16 | -0.51 | 0.00 | 0 | 0 | 1369.71 | 222.38 | 273.41 | 827.36 | 327.29 | 338.08 |
| 24Q1 (18) | 0.14 | 6.2 | -21.28 | 0.32 | 10.34 | -50.0 | -34.93 | -10.12 | -136.49 | 0.00 | 0 | 0 | 424.87 | -11.38 | 20.2 | 193.63 | -7.6 | -3.92 |
| 23Q4 (17) | 0.13 | 10.77 | -34.24 | 0.29 | -6.45 | -54.69 | -31.72 | -109.93 | -377.76 | 0.00 | 0 | 0 | 479.45 | -16.08 | 47.89 | 209.56 | -15.64 | 18.22 |
| 23Q3 (16) | 0.12 | -25.33 | -66.13 | 0.31 | 3.33 | -83.77 | -15.11 | 44.85 | -169.34 | 0.00 | 0 | 0 | 571.33 | 55.76 | 203.03 | 248.41 | 31.53 | 142.37 |
| 23Q2 (15) | 0.16 | -10.39 | -59.4 | 0.3 | -53.12 | -85.29 | -27.40 | -85.51 | -249.65 | 0.00 | 0 | 0 | 366.81 | 3.78 | 123.58 | 188.86 | -6.29 | 105.98 |
| 23Q1 (14) | 0.18 | -11.28 | -55.96 | 0.64 | 0.0 | -73.66 | -14.77 | -229.33 | -153.19 | 0.00 | 0 | -100.0 | 353.46 | 9.03 | 117.01 | 201.53 | 13.69 | 197.9 |
| 22Q4 (13) | 0.20 | -42.95 | -43.32 | 0.64 | -66.49 | -63.22 | 11.42 | -47.59 | 20.21 | 0.00 | 0 | -100.0 | 324.19 | 71.95 | 94.9 | 177.26 | 72.95 | 225.01 |
| 22Q3 (12) | 0.35 | -10.49 | -8.44 | 1.91 | -6.37 | 2.69 | 21.79 | 19.01 | 698.17 | 0.00 | 0 | -100.0 | 188.54 | 14.92 | 25.91 | 102.49 | 11.78 | 83.61 |
| 22Q2 (11) | 0.39 | -2.8 | -16.33 | 2.04 | -16.05 | -21.84 | 18.31 | -34.07 | -52.03 | 0.00 | -100.0 | -100.0 | 164.06 | 0.72 | 28.11 | 91.69 | 35.54 | 72.64 |
| 22Q1 (10) | 0.40 | 14.18 | 6.66 | 2.43 | 39.66 | 44.64 | 27.77 | 192.32 | 95.98 | 0.15 | -78.46 | 0 | 162.88 | -2.08 | 25.84 | 67.65 | 24.04 | 13.11 |
| 21Q4 (9) | 0.35 | -7.84 | -22.67 | 1.74 | -6.45 | -33.59 | 9.50 | 247.99 | 16.71 | 0.71 | -76.19 | 0 | 166.34 | 11.09 | 41.92 | 54.54 | -2.29 | 25.81 |
| 21Q3 (8) | 0.38 | -18.2 | -3.26 | 1.86 | -28.74 | -1.59 | 2.73 | -92.85 | -92.07 | 3.00 | 971.43 | 0 | 149.74 | 16.93 | 13.17 | 55.82 | 5.1 | -16.32 |
| 21Q2 (7) | 0.46 | 23.91 | 1.13 | 2.61 | 55.36 | 24.88 | 38.17 | 169.37 | 654.35 | 0.28 | 0 | -16.0 | 128.06 | -1.06 | 25.29 | 53.11 | -11.2 | -2.28 |
| 21Q1 (6) | 0.38 | -17.21 | -9.37 | 1.68 | -35.88 | -9.68 | 14.17 | 74.08 | 4393.94 | 0.00 | 0 | 0 | 129.43 | 10.43 | 20.2 | 59.81 | 37.97 | 17.09 |
| 20Q4 (5) | 0.45 | 15.29 | 23.9 | 2.62 | 38.62 | 52.33 | 8.14 | -76.35 | 181.97 | 0.00 | 0 | 0 | 117.21 | -11.42 | 0.03 | 43.35 | -35.02 | -22.71 |
| 20Q3 (4) | 0.39 | -14.49 | 0.0 | 1.89 | -9.57 | 0.0 | 34.42 | 580.24 | 0.0 | 0.00 | -100.0 | 0.0 | 132.32 | 29.46 | 0.0 | 66.71 | 22.74 | 0.0 |
| 20Q2 (3) | 0.46 | 11.04 | 0.0 | 2.09 | 12.37 | 0.0 | 5.06 | 1633.33 | 0.0 | 0.33 | 0 | 0.0 | 102.21 | -5.08 | 0.0 | 54.35 | 6.4 | 0.0 |
| 20Q1 (2) | 0.41 | 13.18 | 0.0 | 1.86 | 8.14 | 0.0 | -0.33 | 96.68 | 0.0 | 0.00 | 0 | 0.0 | 107.68 | -8.11 | 0.0 | 51.08 | -8.93 | 0.0 |
| 19Q4 (1) | 0.37 | 0.0 | 0.0 | 1.72 | 0.0 | 0.0 | -9.93 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 117.18 | 0.0 | 0.0 | 56.09 | 0.0 | 0.0 |
