- 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) | 0.49 | 41.64 | 0.43 | 0 | 2.72 | 51.96 | -7.82 | 0 | 0.00 | 0 | 397.94 | -38.14 | 324.89 | -42.65 |
| 2022 (9) | 0.34 | 23.28 | 0 | 0 | 1.79 | -9.14 | -8.76 | 0 | 0.00 | 0 | 643.31 | -54.37 | 566.54 | -56.28 |
| 2021 (8) | 0.28 | -10.4 | 0 | 0 | 1.97 | -26.49 | -9.55 | 0 | 0.00 | 0 | 1409.86 | 123.84 | 1295.83 | 142.45 |
| 2020 (7) | 0.31 | -23.51 | 0.17 | -83.33 | 2.68 | -25.56 | -10.37 | 0 | 0.00 | 0 | 629.85 | 213.69 | 534.47 | 184.41 |
| 2019 (6) | 0.41 | 91.24 | 1.02 | 2.0 | 3.6 | -14.08 | -13.65 | 0 | 0.00 | 0 | 200.79 | 11.85 | 187.92 | 11.64 |
| 2018 (5) | 0.21 | 20.48 | 1.0 | 334.78 | 4.19 | 12.03 | -176.40 | 0 | 0.00 | 0 | 179.51 | -66.07 | 168.33 | -66.5 |
| 2017 (4) | 0.18 | 16.68 | 0.23 | -78.7 | 3.74 | 14.02 | -136.83 | 0 | 0.00 | 0 | 529.03 | 37.89 | 502.44 | 41.96 |
| 2016 (3) | 0.15 | 487.94 | 1.08 | 0 | 3.28 | -29.91 | -392.07 | 0 | 0.00 | 0 | 383.67 | -82.41 | 353.93 | -82.13 |
| 2015 (2) | 0.03 | -76.53 | 0 | 0 | 4.68 | 106.17 | 0.00 | 0 | 0.00 | 0 | 2181.34 | 360.38 | 1980.75 | 386.2 |
| 2014 (1) | 0.11 | -63.13 | 0 | 0 | 2.27 | 127.0 | -411.80 | 0 | 0.00 | 0 | 473.81 | 84.99 | 407.39 | 125.33 |
| 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) | 0.47 | 1.6 | 9.17 | 1.0 | 127.27 | 104.08 | 2.13 | 167.19 | 133.39 | 0.00 | 0 | 0 | 290.84 | -27.66 | -22.0 | 191.57 | -33.49 | -39.18 |
| 24Q2 (19) | 0.47 | 3.04 | 17.95 | 0.44 | -15.38 | -8.33 | -3.17 | 68.55 | 31.68 | 0.00 | 0 | 0 | 402.02 | -16.52 | 11.5 | 288.04 | -29.28 | -10.23 |
| 24Q1 (18) | 0.45 | -6.71 | 24.97 | 0.52 | 20.93 | 0 | -10.08 | -8.86 | 9.84 | 0.00 | 0 | 0 | 481.57 | 21.02 | -7.24 | 407.30 | 25.37 | -7.49 |
| 23Q4 (17) | 0.49 | 11.77 | 41.64 | 0.43 | -12.24 | 0 | -9.26 | -45.14 | 2.63 | 0.00 | 0 | 0 | 397.94 | 6.73 | -38.14 | 324.89 | 3.15 | -42.65 |
| 23Q3 (16) | 0.43 | 9.77 | 29.47 | 0.49 | 2.08 | 0 | -6.38 | -37.5 | -23.88 | 0.00 | 0 | 0 | 372.85 | 3.41 | -46.23 | 314.96 | -1.84 | -47.71 |
| 23Q2 (15) | 0.40 | 9.18 | 22.06 | 0.48 | 0 | 0 | -4.64 | 58.5 | 42.14 | 0.00 | 0 | 0 | 360.57 | -30.55 | -45.67 | 320.88 | -27.12 | -45.71 |
| 23Q1 (14) | 0.36 | 5.74 | 18.36 | 0 | 0 | 0 | -11.18 | -17.56 | 10.99 | 0.00 | 0 | 0 | 519.15 | -19.3 | -36.49 | 440.29 | -22.28 | -41.06 |
| 22Q4 (13) | 0.34 | 2.17 | 23.28 | 0 | 0 | 0 | -9.51 | -84.66 | 6.67 | 0.00 | 0 | 0 | 643.31 | -7.22 | -54.37 | 566.54 | -5.95 | -56.28 |
| 22Q3 (12) | 0.34 | 3.48 | 20.83 | 0 | 0 | 0 | -5.15 | 35.79 | 59.64 | 0.00 | 0 | 0 | 693.40 | 4.49 | -38.73 | 602.38 | 1.92 | -43.72 |
| 22Q2 (11) | 0.32 | 5.87 | 22.49 | 0 | 0 | 0 | -8.02 | 36.15 | 47.27 | 0.00 | 0 | 0 | 663.63 | -18.82 | -51.26 | 591.02 | -20.88 | -53.75 |
| 22Q1 (10) | 0.31 | 10.13 | 0.95 | 0 | 0 | 0 | -12.56 | -23.26 | -1192.17 | 0.00 | 0 | 0 | 817.44 | -42.02 | 16.41 | 747.00 | -42.35 | 20.6 |
| 21Q4 (9) | 0.28 | 0.14 | -10.4 | 0 | 0 | -100.0 | -10.19 | 20.14 | -139.2 | 0.00 | 0 | 0 | 1409.86 | 24.57 | 123.84 | 1295.83 | 21.08 | 142.45 |
| 21Q3 (8) | 0.28 | 4.91 | -15.42 | 0 | 0 | -100.0 | -12.76 | 16.11 | 2.52 | 0.00 | 0 | 0 | 1131.75 | -16.88 | 109.76 | 1070.27 | -16.24 | 115.38 |
| 21Q2 (7) | 0.27 | -12.74 | -17.34 | 0 | 0 | -100.0 | -15.21 | -1422.61 | -9.35 | 0.00 | 0 | 0 | 1361.58 | 93.9 | 146.82 | 1277.83 | 106.3 | 148.78 |
| 21Q1 (6) | 0.30 | -2.25 | -18.16 | 0 | -100.0 | 0 | 1.15 | 127.0 | 111.48 | 0.00 | 0 | 0 | 702.21 | 11.49 | 170.74 | 619.41 | 15.89 | 188.81 |
| 20Q4 (5) | 0.31 | -5.48 | -23.51 | 0.17 | -5.56 | -83.33 | -4.26 | 67.46 | 78.86 | 0.00 | 0 | 0 | 629.85 | 16.74 | 213.69 | 534.47 | 7.56 | 184.41 |
| 20Q3 (4) | 0.33 | 2.53 | 0.0 | 0.18 | 0.0 | 0.0 | -13.09 | 5.9 | 0.0 | 0.00 | 0 | 0.0 | 539.54 | -2.2 | 0.0 | 496.92 | -3.26 | 0.0 |
| 20Q2 (3) | 0.32 | -13.61 | 0.0 | 0.18 | 0 | 0.0 | -13.91 | -38.82 | 0.0 | 0.00 | 0 | 0.0 | 551.65 | 112.69 | 0.0 | 513.64 | 139.49 | 0.0 |
| 20Q1 (2) | 0.37 | -8.64 | 0.0 | 0 | -100.0 | 0.0 | -10.02 | 50.27 | 0.0 | 0.00 | 0 | 0.0 | 259.37 | 29.17 | 0.0 | 214.47 | 14.13 | 0.0 |
| 19Q4 (1) | 0.41 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | -20.15 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 200.79 | 0.0 | 0.0 | 187.92 | 0.0 | 0.0 |
