- 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) | 0.35 | -13.75 | 29.05 | -18.63 | 97.55 | -9.26 | 18.77 | 183.11 | 0.00 | 0 | 189.10 | 18.14 | 74.56 | 26.27 |
| 2022 (9) | 0.40 | 17.94 | 35.7 | 37.52 | 107.5 | 2.53 | 6.63 | -93.3 | 0.00 | 0 | 160.07 | -15.32 | 59.05 | -25.51 |
| 2021 (8) | 0.34 | -4.75 | 25.96 | -6.89 | 104.85 | 40.93 | 98.97 | 394.6 | 0.00 | 0 | 189.03 | 16.92 | 79.27 | 7.4 |
| 2020 (7) | 0.36 | 0.28 | 27.88 | 1.34 | 74.4 | -5.02 | 20.01 | -36.29 | 0.00 | 0 | 161.68 | 0.05 | 73.81 | -1.93 |
| 2019 (6) | 0.36 | -1.33 | 27.51 | 8.52 | 78.33 | -8.49 | 31.41 | 0 | 0.00 | 0 | 161.60 | -3.67 | 75.26 | -6.3 |
| 2018 (5) | 0.36 | 4.02 | 25.35 | -9.46 | 85.6 | 3.14 | -33.17 | 0 | 0.00 | 0 | 167.75 | -3.95 | 80.32 | 7.47 |
| 2017 (4) | 0.35 | 2.14 | 28.0 | 12.99 | 82.99 | 17.15 | 39.20 | 931.58 | 0.00 | 0 | 174.65 | 2.94 | 74.74 | -16.48 |
| 2016 (3) | 0.34 | -3.29 | 24.78 | 1.72 | 70.84 | -18.33 | 3.80 | 0 | 0.00 | 0 | 169.66 | -3.16 | 89.49 | 1.62 |
| 2015 (2) | 0.35 | 3.25 | 24.36 | -12.66 | 86.74 | -12.53 | -12.69 | 0 | 0.00 | 0 | 175.20 | 0.05 | 88.06 | 18.03 |
| 2014 (1) | 0.34 | 28.23 | 27.89 | 78.55 | 99.17 | -10.2 | 4.44 | -78.11 | 0.00 | 0 | 175.11 | -30.17 | 74.61 | -43.8 |
| 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) | 0.36 | -11.61 | -4.44 | 31.15 | -8.46 | -6.06 | 18.17 | -24.42 | 46.65 | 0.00 | 0 | 0 | 184.51 | 13.72 | 6.76 | 77.63 | 21.13 | 14.7 |
| 24Q2 (19) | 0.41 | 18.78 | 5.61 | 34.03 | 18.99 | 4.07 | 24.04 | -9.86 | 67.76 | 0.00 | 0 | 0 | 162.25 | -16.87 | -2.36 | 64.09 | -19.27 | 1.18 |
| 24Q1 (18) | 0.34 | -1.33 | -10.37 | 28.6 | -1.55 | -17.63 | 26.67 | 24.22 | -1.91 | 0.00 | 0 | 0 | 195.18 | 3.22 | 15.63 | 79.39 | 6.48 | 24.51 |
| 23Q4 (17) | 0.35 | -7.76 | -13.75 | 29.05 | -12.39 | -18.63 | 21.47 | 73.28 | 28.33 | 0.00 | 0 | 0 | 189.10 | 9.41 | 18.14 | 74.56 | 10.17 | 26.27 |
| 23Q3 (16) | 0.38 | -2.31 | -10.04 | 33.16 | 1.41 | -12.87 | 12.39 | -13.54 | -19.7 | 0.00 | 0 | 0 | 172.83 | 4.01 | 10.4 | 67.68 | 6.85 | 11.06 |
| 23Q2 (15) | 0.39 | 0.81 | -10.46 | 32.7 | -5.82 | 13.7 | 14.33 | -47.3 | 193.78 | 0.00 | 0 | 0 | 166.17 | -1.55 | 10.8 | 63.34 | -0.66 | 11.81 |
| 23Q1 (14) | 0.38 | -5.05 | 10.25 | 34.72 | -2.75 | 33.8 | 27.19 | 62.52 | 467.43 | 0.00 | 0 | 0 | 168.79 | 5.45 | -11.21 | 63.76 | 7.98 | -15.88 |
| 22Q4 (13) | 0.40 | -3.8 | 17.94 | 35.7 | -6.2 | 37.52 | 16.73 | 8.43 | -73.67 | 0.00 | 0 | 0 | 160.07 | 2.25 | -15.32 | 59.05 | -3.1 | -25.51 |
| 22Q3 (12) | 0.42 | -2.77 | 25.13 | 38.06 | 32.34 | 97.2 | 15.43 | 200.98 | -78.9 | 0.00 | 0 | 0 | 156.55 | 4.39 | -16.42 | 60.94 | 7.57 | -15.29 |
| 22Q2 (11) | 0.43 | 24.13 | 45.8 | 28.76 | 10.83 | 50.97 | -15.28 | -106.49 | -135.49 | 0.00 | 0 | 0 | 149.97 | -21.11 | -29.49 | 56.65 | -25.26 | -36.25 |
| 22Q1 (10) | 0.35 | 1.58 | 16.82 | 25.95 | -0.04 | 33.9 | -7.40 | -111.64 | -103.67 | 0.00 | 0 | 0 | 190.10 | 0.57 | -7.04 | 75.80 | -4.38 | -19.31 |
| 21Q4 (9) | 0.34 | 2.06 | -4.75 | 25.96 | 34.51 | -6.89 | 63.55 | -13.1 | -50.76 | 0.00 | 0 | 0 | 189.03 | 0.92 | 16.92 | 79.27 | 10.19 | 7.4 |
| 21Q3 (8) | 0.33 | 13.29 | -9.63 | 19.3 | 1.31 | -30.22 | 73.13 | 69.83 | 40.55 | 0.00 | 0 | 0 | 187.30 | -11.94 | 20.68 | 71.94 | -19.04 | 1.32 |
| 21Q2 (7) | 0.29 | -0.54 | -26.45 | 19.05 | -1.7 | -28.44 | 43.06 | -78.64 | -65.05 | 0.00 | 0 | 0 | 212.70 | 4.01 | 51.67 | 88.86 | -5.41 | 42.54 |
| 21Q1 (6) | 0.30 | -17.17 | -24.89 | 19.38 | -30.49 | -30.31 | 201.60 | 56.19 | 200.61 | 0.00 | 0 | 0 | 204.50 | 26.48 | 37.6 | 93.94 | 27.27 | 67.06 |
| 20Q4 (5) | 0.36 | -3.16 | 0.28 | 27.88 | 0.8 | 1.34 | 129.07 | 148.07 | 10.91 | 0.00 | 0 | 0 | 161.68 | 4.17 | 0.05 | 73.81 | 3.96 | -1.93 |
| 20Q3 (4) | 0.37 | -7.8 | 0.0 | 27.66 | 3.91 | 0.0 | 52.03 | -57.77 | 0.0 | 0.00 | 0 | 0.0 | 155.21 | 10.67 | 0.0 | 71.00 | 13.89 | 0.0 |
| 20Q2 (3) | 0.40 | 1.57 | 0.0 | 26.62 | -4.28 | 0.0 | 123.21 | 161.49 | 0.0 | 0.00 | 0 | 0.0 | 140.24 | -5.64 | 0.0 | 62.34 | 10.87 | 0.0 |
| 20Q1 (2) | 0.39 | 10.59 | 0.0 | 27.81 | 1.09 | 0.0 | -200.38 | -272.19 | 0.0 | 0.00 | 0 | 0.0 | 148.62 | -8.03 | 0.0 | 56.23 | -25.29 | 0.0 |
| 19Q4 (1) | 0.36 | 0.0 | 0.0 | 27.51 | 0.0 | 0.0 | 116.37 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 161.60 | 0.0 | 0.0 | 75.26 | 0.0 | 0.0 |
