- 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) | 0.11 | -17.35 | 0.04 | 0 | 61.95 | -2.99 | 550.05 | 11.8 | 0.00 | 0 | 652.47 | 9.31 | 423.68 | 8.23 |
| 2022 (9) | 0.13 | 27.18 | 0 | 0 | 63.86 | 1.25 | 492.00 | 15.95 | 0.00 | 0 | 596.88 | -25.26 | 391.48 | -26.21 |
| 2021 (8) | 0.11 | -23.31 | 0 | 0 | 63.07 | 38.1 | 424.32 | 397.62 | 0.00 | 0 | 798.56 | 47.02 | 530.50 | 77.4 |
| 2020 (7) | 0.14 | -32.1 | 0.02 | -99.51 | 45.67 | 30.34 | 85.27 | 33.69 | 0.00 | 0 | 543.15 | 78.9 | 299.04 | 77.94 |
| 2019 (6) | 0.20 | 46.96 | 4.1 | 583.33 | 35.04 | -9.53 | 63.78 | -15.56 | 0.00 | 0 | 303.61 | -34.35 | 168.06 | -35.87 |
| 2018 (5) | 0.14 | 16.95 | 0.6 | 114.29 | 38.73 | 8.43 | 75.53 | -82.69 | 0.00 | 0 | 462.45 | -11.58 | 262.05 | -23.71 |
| 2017 (4) | 0.12 | -25.65 | 0.28 | 3.7 | 35.72 | 11.31 | 436.45 | 287.1 | 0.00 | 0 | 523.00 | 46.36 | 343.47 | 43.93 |
| 2016 (3) | 0.16 | 18.08 | 0.27 | -10.0 | 32.09 | 1.65 | 112.75 | 38.28 | 0.00 | 0 | 357.33 | -17.33 | 238.63 | -21.91 |
| 2015 (2) | 0.13 | 23.99 | 0.3 | 11.11 | 31.57 | -17.05 | 81.54 | -61.48 | 0.00 | 0 | 432.23 | -19.55 | 305.59 | -10.47 |
| 2014 (1) | 0.11 | -27.64 | 0.27 | -73.0 | 38.06 | -11.16 | 211.67 | 1105.41 | 0.00 | 0 | 537.24 | 23.01 | 341.33 | 13.02 |
| 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) | 0.12 | -30.84 | 24.59 | 0.03 | 50.0 | 0.0 | 516.28 | -25.17 | 7.51 | 0.00 | 0 | 0 | 544.32 | 45.08 | -32.78 | 272.49 | 15.71 | -43.37 |
| 24Q2 (19) | 0.18 | 73.19 | 20.18 | 0.02 | 0 | -66.67 | 689.96 | 31.69 | 45.8 | 0.00 | 0 | 0 | 375.19 | -47.31 | -25.9 | 235.50 | -47.77 | -25.36 |
| 24Q1 (18) | 0.10 | -8.92 | -7.16 | 0 | -100.0 | -100.0 | 523.92 | -18.29 | -17.22 | 0.00 | 0 | 0 | 712.03 | 9.13 | -1.84 | 450.87 | 6.42 | -4.21 |
| 23Q4 (17) | 0.11 | 14.2 | -17.35 | 0.04 | 33.33 | 0 | 641.21 | 33.53 | 58.6 | 0.00 | 0 | 0 | 652.47 | -19.42 | 9.31 | 423.68 | -11.94 | 8.23 |
| 23Q3 (16) | 0.10 | -33.29 | -16.99 | 0.03 | -50.0 | 200.0 | 480.20 | 1.48 | 22.05 | 0.00 | 0 | 0 | 809.72 | 59.92 | 15.65 | 481.14 | 52.5 | 17.07 |
| 23Q2 (15) | 0.15 | 33.79 | -36.15 | 0.06 | 200.0 | -33.33 | 473.21 | -25.23 | 0.74 | 0.00 | 0 | 0 | 506.33 | -30.2 | 49.89 | 315.50 | -32.97 | 52.34 |
| 23Q1 (14) | 0.11 | -18.91 | -7.24 | 0.02 | 0 | 0 | 632.87 | 56.53 | -26.37 | 0.00 | 0 | 0 | 725.40 | 21.53 | 2.48 | 470.67 | 20.23 | 0.21 |
| 22Q4 (13) | 0.13 | 14.69 | 27.18 | 0 | -100.0 | 0 | 404.30 | 2.76 | -49.88 | 0.00 | 0 | 0 | 596.88 | -14.75 | -25.26 | 391.48 | -4.75 | -26.21 |
| 22Q3 (12) | 0.12 | -48.69 | -43.86 | 0.01 | -88.89 | -99.75 | 393.46 | -16.24 | 120.6 | 0.00 | 0 | 0 | 700.14 | 107.26 | 109.02 | 410.99 | 98.45 | 161.74 |
| 22Q2 (11) | 0.23 | 94.38 | 5.16 | 0.09 | 0 | 800.0 | 469.75 | -45.34 | 101.26 | 0.00 | 0 | 0 | 337.81 | -52.28 | 4.29 | 207.10 | -55.91 | 29.78 |
| 22Q1 (10) | 0.12 | 11.17 | -24.06 | 0 | 0 | -100.0 | 859.47 | 6.55 | 713.51 | 0.00 | 0 | 0 | 707.83 | -11.36 | 48.33 | 469.67 | -11.47 | 76.83 |
| 21Q4 (9) | 0.11 | -49.38 | -23.31 | 0 | -100.0 | -100.0 | 806.64 | 352.25 | 725.46 | 0.00 | 0 | 0 | 798.56 | 138.4 | 47.02 | 530.50 | 237.86 | 77.4 |
| 21Q3 (8) | 0.21 | -3.87 | 53.16 | 4.02 | 40100.0 | 0 | 178.36 | -23.58 | 20.86 | 0.00 | 0 | 0 | 334.96 | 3.41 | -38.81 | 157.02 | -1.6 | -49.92 |
| 21Q2 (7) | 0.22 | 40.36 | 14.51 | 0.01 | -87.5 | -99.5 | 233.40 | 120.92 | 124.55 | 0.00 | 0 | 0 | 323.92 | -32.12 | -2.14 | 159.58 | -39.92 | -17.03 |
| 21Q1 (6) | 0.15 | 12.27 | -30.92 | 0.08 | 300.0 | -98.26 | 105.65 | 8.12 | 722.57 | 0.00 | 0 | 0 | 477.20 | -12.14 | 69.2 | 265.61 | -11.18 | 60.03 |
| 20Q4 (5) | 0.14 | 1.1 | -32.1 | 0.02 | 0 | -99.51 | 97.72 | -33.79 | 236.39 | 0.00 | 0 | 0 | 543.15 | -0.78 | 78.9 | 299.04 | -4.63 | 77.94 |
| 20Q3 (4) | 0.14 | -28.13 | 0.0 | 0 | -100.0 | 0.0 | 147.58 | 41.99 | 0.0 | 0.00 | 0 | 0.0 | 547.43 | 65.38 | 0.0 | 313.56 | 63.03 | 0.0 |
| 20Q2 (3) | 0.19 | -15.33 | 0.0 | 2.02 | -56.09 | 0.0 | 103.94 | 712.49 | 0.0 | 0.00 | 0 | 0.0 | 331.01 | 17.36 | 0.0 | 192.33 | 15.88 | 0.0 |
| 20Q1 (2) | 0.22 | 10.36 | 0.0 | 4.6 | 12.2 | 0.0 | -16.97 | -158.42 | 0.0 | 0.00 | 0 | 0.0 | 282.04 | -7.1 | 0.0 | 165.98 | -1.24 | 0.0 |
| 19Q4 (1) | 0.20 | 0.0 | 0.0 | 4.1 | 0.0 | 0.0 | 29.05 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 303.61 | 0.0 | 0.0 | 168.06 | 0.0 | 0.0 |
