- 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) | 0.19 | 1.61 | 0.05 | -68.75 | 57.56 | -6.3 | 210.01 | 0.77 | 0.00 | 0 | 304.60 | 3.06 | 155.57 | 45.58 |
| 2022 (9) | 0.19 | -6.85 | 0.16 | -46.67 | 61.43 | 5.97 | 208.40 | -38.52 | 0.00 | 0 | 295.55 | 8.58 | 106.86 | -27.45 |
| 2021 (8) | 0.20 | 8.46 | 0.3 | 57.89 | 57.97 | 5.63 | 338.97 | 13.95 | 0.00 | 0 | 272.20 | -1.95 | 147.29 | -3.88 |
| 2020 (7) | 0.18 | 5.68 | 0.19 | 46.15 | 54.88 | 5.5 | 297.47 | 158.78 | 0.00 | 0 | 277.61 | 0.83 | 153.24 | 28.82 |
| 2019 (6) | 0.17 | -12.32 | 0.13 | -94.06 | 52.02 | 4.75 | 114.95 | 178.53 | 0.00 | 0 | 275.32 | -11.15 | 118.96 | -6.04 |
| 2018 (5) | 0.20 | -3.07 | 2.19 | -1.79 | 49.66 | -0.46 | 41.27 | 2.64 | 0.00 | 0 | 309.86 | 3.9 | 126.61 | -7.12 |
| 2017 (4) | 0.21 | -4.38 | 2.23 | -9.35 | 49.89 | -8.94 | 40.21 | -31.66 | 0.00 | 0 | 298.24 | 4.24 | 136.32 | -12.92 |
| 2016 (3) | 0.21 | -7.34 | 2.46 | -10.55 | 54.79 | 4.82 | 58.84 | 31.05 | 0.00 | 0 | 286.10 | 12.46 | 156.55 | 13.41 |
| 2015 (2) | 0.23 | -8.75 | 2.75 | -1.43 | 52.27 | -1.19 | 44.90 | -38.78 | 0.00 | 0 | 254.40 | 5.69 | 138.04 | -0.5 |
| 2014 (1) | 0.25 | 11.07 | 2.79 | -6.06 | 52.9 | 1.83 | 73.34 | -11.09 | 0.00 | 0 | 240.71 | -29.8 | 138.73 | -36.63 |
| 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) | 0.22 | -13.16 | 1.01 | 0 | 0 | -100.0 | 209.43 | 187.48 | -28.67 | 0.00 | 0 | 0 | 257.55 | 19.24 | 3.07 | 137.37 | 17.82 | 9.51 |
| 24Q2 (19) | 0.25 | 3.73 | -0.12 | 0 | 0 | -100.0 | 72.85 | 54.18 | -72.84 | 0.00 | 0 | 0 | 216.00 | 1.43 | 3.88 | 116.59 | 12.06 | 29.95 |
| 24Q1 (18) | 0.24 | 28.96 | 1.96 | 0 | -100.0 | -100.0 | 47.25 | -68.15 | -65.59 | 0.00 | 0 | 0 | 212.96 | -30.09 | 0.92 | 104.04 | -33.12 | 37.51 |
| 23Q4 (17) | 0.19 | -13.05 | 1.61 | 0.05 | -85.29 | -68.75 | 148.37 | -49.47 | 9.81 | 0.00 | 0 | 0 | 304.60 | 21.9 | 3.06 | 155.57 | 24.02 | 45.58 |
| 23Q3 (16) | 0.22 | -14.13 | -2.73 | 0.34 | -61.8 | 6.25 | 293.61 | 9.45 | 5.4 | 0.00 | 0 | 0 | 249.88 | 20.18 | 5.78 | 125.44 | 39.81 | 27.57 |
| 23Q2 (15) | 0.25 | 5.89 | -6.22 | 0.89 | 535.71 | 242.31 | 268.27 | 95.35 | 12.02 | 0.00 | 0 | 0 | 207.93 | -1.46 | 9.47 | 89.72 | 18.58 | -5.34 |
| 23Q1 (14) | 0.24 | 28.52 | -9.29 | 0.14 | -12.5 | -83.33 | 137.33 | 1.64 | -29.18 | 0.00 | 0 | 0 | 211.01 | -28.6 | 11.03 | 75.66 | -29.2 | -20.82 |
| 22Q4 (13) | 0.19 | -16.76 | -6.85 | 0.16 | -50.0 | -46.67 | 135.12 | -51.5 | -56.36 | 0.00 | 0 | 0 | 295.55 | 25.11 | 8.58 | 106.86 | 8.67 | -27.45 |
| 22Q3 (12) | 0.22 | -17.21 | 5.17 | 0.32 | 23.08 | 100.0 | 278.57 | 16.32 | -32.84 | 0.00 | 0 | 0 | 236.23 | 24.36 | -4.45 | 98.33 | 3.75 | -19.69 |
| 22Q2 (11) | 0.27 | 2.43 | 4.49 | 0.26 | -69.05 | -36.59 | 239.49 | 23.51 | -39.96 | 0.00 | 0 | 0 | 189.95 | -0.05 | -2.38 | 94.78 | -0.82 | -7.42 |
| 22Q1 (10) | 0.26 | 31.97 | 7.59 | 0.84 | 180.0 | 180.0 | 193.91 | -37.37 | -14.44 | 0.00 | 0 | 0 | 190.04 | -30.18 | -3.26 | 95.56 | -35.12 | -8.85 |
| 21Q4 (9) | 0.20 | -6.02 | 8.46 | 0.3 | 87.5 | 57.89 | 309.63 | -25.35 | 55.72 | 0.00 | 0 | 0 | 272.20 | 10.1 | -1.95 | 147.29 | 20.3 | -3.88 |
| 21Q3 (8) | 0.21 | -17.75 | 2.01 | 0.16 | -60.98 | -40.74 | 414.79 | 3.98 | -12.23 | 0.00 | 0 | 0 | 247.24 | 27.06 | 6.49 | 122.44 | 19.59 | -8.99 |
| 21Q2 (7) | 0.26 | 5.46 | 0.58 | 0.41 | 36.67 | -45.33 | 398.90 | 76.01 | -3.15 | 0.00 | 0 | 0 | 194.58 | -0.95 | 6.07 | 102.38 | -2.35 | 10.78 |
| 21Q1 (6) | 0.25 | 33.04 | 6.06 | 0.3 | 57.89 | -53.85 | 226.63 | 13.98 | 107.08 | 0.00 | 0 | 0 | 196.45 | -29.24 | 4.17 | 104.84 | -31.58 | 20.8 |
| 20Q4 (5) | 0.18 | -11.61 | 5.68 | 0.19 | -29.63 | 46.15 | 198.84 | -57.92 | -1.04 | 0.00 | 0 | 0 | 277.61 | 19.57 | 0.83 | 153.24 | 13.91 | 28.82 |
| 20Q3 (4) | 0.21 | -18.9 | 0.0 | 0.27 | -64.0 | 0.0 | 472.57 | 14.74 | 0.0 | 0.00 | 0 | 0.0 | 232.18 | 26.56 | 0.0 | 134.53 | 45.56 | 0.0 |
| 20Q2 (3) | 0.26 | 11.2 | 0.0 | 0.75 | 15.38 | 0.0 | 411.87 | 276.34 | 0.0 | 0.00 | 0 | 0.0 | 183.45 | -2.73 | 0.0 | 92.42 | 6.49 | 0.0 |
| 20Q1 (2) | 0.23 | 32.57 | 0.0 | 0.65 | 400.0 | 0.0 | 109.44 | -45.53 | 0.0 | 0.00 | 0 | 0.0 | 188.59 | -31.5 | 0.0 | 86.79 | -27.04 | 0.0 |
| 19Q4 (1) | 0.17 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 200.93 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 275.32 | 0.0 | 0.0 | 118.96 | 0.0 | 0.0 |
