- 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) | 0.25 | -3.69 | 0 | 0 | 106.35 | 2.35 | 1049.31 | -7.68 | 0.00 | 0 | 165.56 | 5.94 | 144.91 | 6.03 |
| 2022 (9) | 0.26 | 0.62 | 0 | 0 | 103.91 | 6.05 | 1136.56 | 88.46 | 0.00 | 0 | 156.27 | 3.26 | 136.67 | 6.92 |
| 2021 (8) | 0.26 | -33.96 | 0.94 | -95.11 | 97.98 | 6.87 | 603.07 | 261.49 | 0.07 | -93.8 | 151.33 | 33.39 | 127.83 | 39.4 |
| 2020 (7) | 0.39 | 14.26 | 19.21 | 63.35 | 91.68 | -0.77 | 166.83 | 20.07 | 1.08 | 72.39 | 113.45 | 3.98 | 91.70 | 5.78 |
| 2019 (6) | 0.34 | -1.89 | 11.76 | 5.09 | 92.39 | 0.61 | 138.94 | -19.66 | 0.63 | 176.53 | 109.11 | 23.33 | 86.69 | 25.24 |
| 2018 (5) | 0.35 | -3.16 | 11.19 | 7.8 | 91.83 | -2.18 | 172.95 | 25.47 | 0.23 | -41.06 | 88.47 | -11.86 | 69.22 | -14.74 |
| 2017 (4) | 0.36 | -8.65 | 10.38 | 0.1 | 93.88 | 2.21 | 137.84 | 86.45 | 0.38 | -47.26 | 100.38 | -16.43 | 81.19 | -19.59 |
| 2016 (3) | 0.39 | -22.68 | 10.37 | -30.54 | 91.85 | 26.72 | 73.93 | -10.25 | 0.73 | -47.81 | 120.11 | -18.97 | 100.97 | -20.01 |
| 2015 (2) | 0.51 | 65.78 | 14.93 | 0 | 72.48 | 15.36 | 82.37 | -99.58 | 1.39 | 0 | 148.22 | 10.32 | 126.23 | 9.93 |
| 2014 (1) | 0.31 | 1.15 | 0 | 0 | 62.83 | 11.42 | 19643.10 | 81.65 | 0.00 | 0 | 134.36 | -10.54 | 114.83 | -11.43 |
| 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) | 0.20 | -28.08 | -10.14 | 0 | 0 | 0 | 980.85 | 28.84 | 14.59 | 0.00 | 0 | 0 | 172.84 | 27.35 | 4.47 | 138.78 | 21.32 | 1.53 |
| 24Q2 (19) | 0.28 | 21.77 | -15.25 | 0 | 0 | 0 | 761.31 | 15.93 | -30.39 | 0.00 | 0 | 0 | 135.72 | -25.72 | 6.77 | 114.39 | -28.16 | 3.52 |
| 24Q1 (18) | 0.23 | -8.99 | -2.57 | 0 | 0 | 0 | 656.72 | -45.28 | -39.99 | 0.00 | 0 | 0 | 182.72 | 10.36 | 3.9 | 159.22 | 9.88 | 4.47 |
| 23Q4 (17) | 0.25 | 12.75 | -3.69 | 0 | 0 | 0 | 1200.20 | 40.22 | -26.21 | 0.00 | 0 | 0 | 165.56 | 0.07 | 5.94 | 144.91 | 6.01 | 6.03 |
| 23Q3 (16) | 0.22 | -32.17 | -6.25 | 0 | 0 | 0 | 855.97 | -21.73 | -20.22 | 0.00 | 0 | 0 | 165.44 | 30.15 | 10.28 | 136.69 | 23.7 | 12.69 |
| 23Q2 (15) | 0.33 | 39.99 | 2.47 | 0 | 0 | 0 | 1093.65 | -0.06 | -4.36 | 0.00 | 0 | 0 | 127.11 | -27.72 | 2.03 | 110.50 | -27.5 | 3.07 |
| 23Q1 (14) | 0.23 | -10.04 | 3.0 | 0 | 0 | 0 | 1094.29 | -32.72 | 44.71 | 0.00 | 0 | 0 | 175.86 | 12.54 | 4.65 | 152.41 | 11.52 | 7.49 |
| 22Q4 (13) | 0.26 | 9.76 | 0.62 | 0 | 0 | -100.0 | 1626.54 | 51.6 | 64.11 | 0.00 | 0 | -100.0 | 156.27 | 4.17 | 3.26 | 136.67 | 12.67 | 6.92 |
| 22Q3 (12) | 0.24 | -25.86 | -3.03 | 0 | 0 | -100.0 | 1072.95 | -6.17 | 51.06 | 0.00 | 0 | -100.0 | 150.02 | 20.42 | 5.61 | 121.30 | 13.14 | 9.41 |
| 22Q2 (11) | 0.32 | 40.7 | 30.63 | 0 | 0 | -100.0 | 1143.52 | 51.22 | 46.85 | 0.00 | 0 | -100.0 | 124.58 | -25.87 | -20.72 | 107.21 | -24.39 | -16.24 |
| 22Q1 (10) | 0.23 | -12.12 | -1.39 | 0 | -100.0 | -100.0 | 756.22 | -23.7 | 177.21 | 0.00 | -100.0 | -100.0 | 168.05 | 11.05 | 2.23 | 141.79 | 10.92 | 5.7 |
| 21Q4 (9) | 0.26 | 5.77 | -33.96 | 0.94 | -55.24 | -95.11 | 991.10 | 39.54 | 338.19 | 0.20 | -69.38 | -93.93 | 151.33 | 6.53 | 33.39 | 127.83 | 15.3 | 39.4 |
| 21Q3 (8) | 0.24 | -0.12 | -37.14 | 2.1 | -1.41 | -89.67 | 710.26 | -8.79 | 262.21 | 0.65 | 6.31 | -85.82 | 142.05 | -9.6 | 53.34 | 110.87 | -13.38 | 67.0 |
| 21Q2 (7) | 0.24 | 6.21 | -41.77 | 2.13 | -1.84 | -82.19 | 778.70 | 185.45 | 440.5 | 0.61 | -29.94 | -84.91 | 157.14 | -4.4 | 120.39 | 128.00 | -4.58 | 155.18 |
| 21Q1 (6) | 0.23 | -41.14 | -29.26 | 2.17 | -88.7 | -83.61 | 272.80 | 20.61 | 132.57 | 0.87 | -73.4 | -72.09 | 164.38 | 44.89 | 41.32 | 134.14 | 46.28 | 47.63 |
| 20Q4 (5) | 0.39 | 0.67 | 14.26 | 19.21 | -5.51 | 63.35 | 226.18 | 15.34 | 40.8 | 3.26 | -28.42 | 70.31 | 113.45 | 22.46 | 3.98 | 91.70 | 38.12 | 5.78 |
| 20Q3 (4) | 0.39 | -7.48 | 0.0 | 20.33 | 69.98 | 0.0 | 196.09 | 36.11 | 0.0 | 4.55 | 13.12 | 0.0 | 92.64 | 29.93 | 0.0 | 66.39 | 32.36 | 0.0 |
| 20Q2 (3) | 0.42 | 29.04 | 0.0 | 11.96 | -9.67 | 0.0 | 144.07 | 22.82 | 0.0 | 4.02 | 29.55 | 0.0 | 71.30 | -38.7 | 0.0 | 50.16 | -44.79 | 0.0 |
| 20Q1 (2) | 0.33 | -4.94 | 0.0 | 13.24 | 12.59 | 0.0 | 117.30 | -26.98 | 0.0 | 3.11 | 62.34 | 0.0 | 116.32 | 6.61 | 0.0 | 90.86 | 4.81 | 0.0 |
| 19Q4 (1) | 0.34 | 0.0 | 0.0 | 11.76 | 0.0 | 0.0 | 160.64 | 0.0 | 0.0 | 1.91 | 0.0 | 0.0 | 109.11 | 0.0 | 0.0 | 86.69 | 0.0 | 0.0 |
