- 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) | 0.15 | -5.14 | 0.01 | -99.01 | 93.54 | -3.92 | 903.77 | 159.03 | 0.00 | 0 | 469.41 | 5.61 | 316.62 | 14.13 |
| 2022 (9) | 0.16 | -10.18 | 1.01 | -52.13 | 97.36 | 9.81 | 348.90 | -67.37 | 0.00 | 0 | 444.48 | 11.97 | 277.41 | 16.11 |
| 2021 (8) | 0.18 | 21.4 | 2.11 | 4120.0 | 88.66 | 10.99 | 1069.34 | -89.02 | 0.00 | 0 | 396.96 | -29.05 | 238.93 | -34.31 |
| 2020 (7) | 0.15 | 6.01 | 0.05 | 66.67 | 79.88 | 0.6 | 9738.45 | 309.46 | 0.00 | 0 | 559.51 | -8.86 | 363.74 | -11.12 |
| 2019 (6) | 0.14 | -12.36 | 0.03 | 0.0 | 79.4 | -1.27 | 2378.39 | -85.76 | 0.00 | 0 | 613.93 | 12.29 | 409.27 | 14.17 |
| 2018 (5) | 0.16 | -2.09 | 0.03 | -57.14 | 80.42 | 5.01 | 16705.80 | 21.52 | 0.00 | 0 | 546.73 | -1.99 | 358.46 | -10.02 |
| 2017 (4) | 0.16 | 1.18 | 0.07 | -12.5 | 76.58 | 0.39 | 13747.00 | 33.96 | 0.00 | -33.16 | 557.82 | -9.55 | 398.36 | -16.27 |
| 2016 (3) | 0.16 | -1.53 | 0.08 | 166.67 | 76.28 | -5.55 | 10262.20 | 153.77 | 0.00 | 78.03 | 616.72 | -7.15 | 475.78 | -3.66 |
| 2015 (2) | 0.16 | -4.78 | 0.03 | -50.0 | 80.76 | -2.73 | 4043.96 | 183.84 | 0.00 | -72.47 | 664.23 | 8.83 | 493.83 | 17.55 |
| 2014 (1) | 0.17 | -2.17 | 0.06 | -68.42 | 83.03 | 1.91 | 1424.71 | -43.01 | 0.00 | 0 | 610.31 | 3.14 | 420.09 | 18.62 |
| 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 | -36.68 | -16.55 | 0.14 | 180.0 | 27.27 | 1087.71 | 7.61 | 6.91 | 0.00 | 0 | 0 | 591.73 | 58.74 | 22.36 | 307.87 | 29.69 | 1.46 |
| 24Q2 (19) | 0.19 | 32.16 | 7.36 | 0.05 | -66.67 | -64.29 | 1010.80 | 25.8 | 16.46 | 0.00 | 0 | 0 | 372.76 | -25.56 | -4.52 | 237.39 | -30.08 | -5.3 |
| 24Q1 (18) | 0.14 | -5.61 | 5.7 | 0.15 | 1400.0 | -85.98 | 803.48 | -26.52 | 10.67 | 0.00 | 0 | 0 | 500.77 | 6.68 | -2.81 | 339.50 | 7.23 | 1.96 |
| 23Q4 (17) | 0.15 | 5.66 | -5.14 | 0.01 | -90.91 | -99.01 | 1093.48 | 7.47 | 375.8 | 0.00 | 0 | 0 | 469.41 | -2.93 | 5.61 | 316.62 | 4.35 | 14.13 |
| 23Q3 (16) | 0.14 | -18.54 | -12.28 | 0.11 | -21.43 | -96.33 | 1017.43 | 17.22 | 122.66 | 0.00 | 0 | 0 | 483.60 | 23.87 | 12.98 | 303.43 | 21.04 | 30.31 |
| 23Q2 (15) | 0.18 | 30.12 | -11.66 | 0.14 | -86.92 | 250.0 | 867.97 | 19.55 | 118.19 | 0.00 | 0 | 0 | 390.42 | -24.23 | 11.19 | 250.68 | -24.72 | 28.88 |
| 23Q1 (14) | 0.14 | -15.29 | -11.05 | 1.07 | 5.94 | 2.88 | 726.02 | 215.91 | 62.9 | 0.00 | 0 | 0 | 515.24 | 15.92 | 10.45 | 332.99 | 20.04 | 23.69 |
| 22Q4 (13) | 0.16 | -2.3 | -10.18 | 1.01 | -66.33 | -52.13 | 229.82 | -49.71 | -38.21 | 0.00 | 0 | 0 | 444.48 | 3.84 | 11.97 | 277.41 | 19.14 | 16.11 |
| 22Q3 (12) | 0.17 | -17.97 | 4.16 | 3.0 | 7400.0 | 5900.0 | 456.95 | 14.87 | -84.42 | 0.00 | 0 | 0 | 428.05 | 21.9 | -10.33 | 232.85 | 19.72 | -16.59 |
| 22Q2 (11) | 0.20 | 31.01 | 45.59 | 0.04 | -96.15 | -50.0 | 397.80 | -10.74 | -86.57 | 0.00 | 0 | 0 | 351.14 | -24.73 | -40.05 | 194.50 | -27.75 | -45.68 |
| 22Q1 (10) | 0.15 | -14.46 | 11.37 | 1.04 | -50.71 | 1385.71 | 445.68 | 19.84 | -66.04 | 0.00 | 0 | 0 | 466.48 | 17.51 | -21.02 | 269.21 | 12.67 | -25.87 |
| 21Q4 (9) | 0.18 | 13.3 | 21.4 | 2.11 | 4120.0 | 4120.0 | 371.91 | -87.32 | -98.17 | 0.00 | 0 | 0 | 396.96 | -16.84 | -29.05 | 238.93 | -14.41 | -34.31 |
| 21Q3 (8) | 0.16 | 14.67 | 21.61 | 0.05 | -37.5 | -68.75 | 2932.03 | -0.99 | -75.59 | 0.00 | 0 | -100.0 | 477.35 | -18.5 | -27.18 | 279.17 | -22.03 | -29.0 |
| 21Q2 (7) | 0.14 | 0.22 | -22.38 | 0.08 | 14.29 | -50.0 | 2961.38 | 125.67 | -60.58 | 0.00 | 0 | -100.0 | 585.71 | -0.83 | 29.54 | 358.06 | -1.4 | 22.38 |
| 21Q1 (6) | 0.14 | -6.75 | 4.54 | 0.07 | 40.0 | 250.0 | 1312.26 | -93.53 | -79.33 | 0.00 | 0 | 0 | 590.62 | 5.56 | -9.09 | 363.14 | -0.16 | -18.05 |
| 20Q4 (5) | 0.15 | 13.49 | 6.01 | 0.05 | -68.75 | 66.67 | 20296.70 | 68.97 | 275.04 | 0.00 | -100.0 | 0 | 559.51 | -14.65 | -8.86 | 363.74 | -7.49 | -11.12 |
| 20Q3 (4) | 0.13 | -26.81 | 0.0 | 0.16 | 0.0 | 0.0 | 12011.80 | 59.9 | 0.0 | 0.06 | -18.75 | 0.0 | 655.54 | 44.99 | 0.0 | 393.21 | 34.39 | 0.0 |
| 20Q2 (3) | 0.18 | 34.97 | 0.0 | 0.16 | 700.0 | 0.0 | 7512.00 | 18.35 | 0.0 | 0.07 | 0 | 0.0 | 452.13 | -30.41 | 0.0 | 292.59 | -33.97 | 0.0 |
| 20Q1 (2) | 0.13 | -5.44 | 0.0 | 0.02 | -33.33 | 0.0 | 6347.47 | 17.29 | 0.0 | 0.00 | 0 | 0.0 | 649.67 | 5.82 | 0.0 | 443.14 | 8.28 | 0.0 |
| 19Q4 (1) | 0.14 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 5411.84 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 613.93 | 0.0 | 0.0 | 409.27 | 0.0 | 0.0 |
