- 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) | 0.50 | -18.7 | 4.3 | 18.13 | 1.46 | -58.17 | -4.26 | 0 | 0.00 | 0 | 182.43 | -19.6 | 26.05 | 25.97 |
| 2022 (9) | 0.61 | 3.3 | 3.64 | -14.15 | 3.49 | 88.65 | -4.75 | 0 | 0.00 | 0 | 226.90 | -3.73 | 20.68 | -5.96 |
| 2021 (8) | 0.59 | 5.4 | 4.24 | -33.23 | 1.85 | -15.91 | -1.04 | 0 | 0.00 | 0 | 235.68 | 41.6 | 21.99 | 366.88 |
| 2020 (7) | 0.56 | 2.02 | 6.35 | -13.25 | 2.2 | 73.23 | -3.21 | 0 | 0.00 | 0 | 166.44 | -2.23 | 4.71 | -75.87 |
| 2019 (6) | 0.55 | -6.48 | 7.32 | -9.29 | 1.27 | 58.75 | -2.61 | 0 | 0.00 | 0 | 170.24 | 7.18 | 19.52 | 245.49 |
| 2018 (5) | 0.59 | 16.44 | 8.07 | 44.62 | 0.8 | -69.11 | -8.23 | 0 | 0.00 | 0 | 158.84 | -13.62 | 5.65 | -55.51 |
| 2017 (4) | 0.51 | -5.64 | 5.58 | 21.57 | 2.59 | 735.48 | 0.31 | 0 | 0.00 | 0 | 183.89 | 0.19 | 12.70 | -68.33 |
| 2016 (3) | 0.54 | 32.97 | 4.59 | 73.86 | 0.31 | -74.17 | -29.51 | 0 | 0.00 | 0 | 183.55 | -26.78 | 40.10 | -51.89 |
| 2015 (2) | 0.40 | 3.42 | 2.64 | 73.68 | 1.2 | -88.37 | 25.30 | 763.48 | 0.00 | 0 | 250.68 | -7.91 | 83.35 | -42.08 |
| 2014 (1) | 0.39 | -31.29 | 1.52 | -51.9 | 10.32 | -58.25 | 2.93 | -98.18 | 0.00 | 0 | 272.21 | 61.11 | 143.90 | 507.43 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 0.49 | -1.1 | -24.04 | 4.87 | 12.99 | 34.53 | 11.90 | 81.68 | 988.06 | 0.00 | -100.0 | 0 | 176.48 | -0.01 | -13.82 | 20.12 | -0.98 | -28.58 |
| 24Q1 (19) | 0.50 | 0.54 | -21.35 | 4.31 | 0.23 | 18.73 | 6.55 | 159.12 | 221.75 | 2.10 | 0 | 0 | 176.49 | -3.26 | -17.67 | 20.32 | -22.0 | 31.27 |
| 23Q4 (18) | 0.50 | -22.8 | -18.7 | 4.3 | -34.85 | 18.13 | -11.08 | -1186.27 | 9.33 | 0.00 | 0 | 0 | 182.43 | 33.62 | -19.6 | 26.05 | 38.86 | 25.97 |
| 23Q3 (17) | 0.64 | -1.05 | 10.82 | 6.6 | 82.32 | 81.32 | 1.02 | 176.12 | 162.2 | 0.00 | 0 | 0 | 136.53 | -33.33 | -42.5 | 18.76 | -33.4 | -27.79 |
| 23Q2 (16) | 0.65 | 2.41 | 18.37 | 3.62 | -0.28 | 13.84 | -1.34 | 75.09 | 48.66 | 0.00 | 0 | 0 | 204.77 | -4.48 | -23.13 | 28.17 | 81.98 | -3.73 |
| 23Q1 (15) | 0.63 | 3.93 | 16.88 | 3.63 | -0.27 | 7.72 | -5.38 | 55.97 | -127.0 | 0.00 | 0 | 0 | 214.38 | -5.52 | -20.61 | 15.48 | -25.15 | -56.7 |
| 22Q4 (14) | 0.61 | 5.22 | 3.3 | 3.64 | 0.0 | -14.15 | -12.22 | -645.12 | -3973.33 | 0.00 | 0 | 0 | 226.90 | -4.43 | -3.73 | 20.68 | -20.4 | -5.96 |
| 22Q3 (13) | 0.58 | 5.7 | -0.94 | 3.64 | 14.47 | -18.2 | -1.64 | 37.16 | -507.41 | 0.00 | 0 | 0 | 237.43 | -10.87 | -0.99 | 25.98 | -11.21 | 65.69 |
| 22Q2 (12) | 0.55 | 1.12 | -5.31 | 3.18 | -5.64 | -53.78 | -2.61 | -10.13 | -307.81 | 0.00 | 0 | 0 | 266.39 | -1.35 | 65.71 | 29.26 | -18.15 | 443.87 |
| 22Q1 (11) | 0.54 | -8.15 | -7.51 | 3.37 | -20.52 | -52.87 | -2.37 | -690.0 | 31.5 | 0.00 | 0 | 0 | 270.03 | 14.57 | 69.76 | 35.75 | 62.57 | 492.87 |
| 21Q4 (10) | 0.59 | 0.9 | 5.4 | 4.24 | -4.72 | -33.23 | -0.30 | -11.11 | 93.3 | 0.00 | 0 | 0 | 235.68 | -1.72 | 41.6 | 21.99 | 40.24 | 366.88 |
| 21Q3 (9) | 0.59 | 1.03 | 10.46 | 4.45 | -35.32 | -22.74 | -0.27 | 57.81 | 92.24 | 0.00 | 0 | 0 | 239.80 | 49.17 | 36.23 | 15.68 | 191.45 | 115.38 |
| 21Q2 (8) | 0.58 | -1.23 | 12.97 | 6.88 | -3.78 | 21.77 | -0.64 | 81.5 | 77.78 | 0.00 | 0 | 0 | 160.76 | 1.06 | -11.87 | 5.38 | -10.78 | -26.2 |
| 21Q1 (7) | 0.59 | 4.67 | 8.9 | 7.15 | 12.6 | 10.85 | -3.46 | 22.77 | -49.14 | 0.00 | 0 | 0 | 159.07 | -4.43 | -9.2 | 6.03 | 28.03 | -62.12 |
| 20Q4 (6) | 0.56 | 5.75 | 2.02 | 6.35 | 10.24 | -13.25 | -4.48 | -28.74 | -75.0 | 0.00 | 0 | 0 | 166.44 | -5.44 | -2.23 | 4.71 | -35.3 | -75.87 |
| 20Q3 (5) | 0.53 | 3.33 | -12.26 | 5.76 | 1.95 | -22.89 | -3.48 | -20.83 | -51.3 | 0.00 | 0 | 0 | 176.02 | -3.5 | 14.14 | 7.28 | -0.14 | 160.0 |
| 20Q2 (4) | 0.51 | -4.78 | 0.0 | 5.65 | -12.4 | 0.0 | -2.88 | -24.14 | 0.0 | 0.00 | 0 | 0.0 | 182.41 | 4.12 | 0.0 | 7.29 | -54.21 | 0.0 |
| 20Q1 (3) | 0.54 | -1.95 | 0.0 | 6.45 | -11.89 | 0.0 | -2.32 | 9.38 | 0.0 | 0.00 | 0 | 0.0 | 175.19 | 2.91 | 0.0 | 15.92 | -18.44 | 0.0 |
| 19Q4 (2) | 0.55 | -9.05 | 0.0 | 7.32 | -2.01 | 0.0 | -2.56 | -11.3 | 0.0 | 0.00 | 0 | 0.0 | 170.24 | 10.39 | 0.0 | 19.52 | 597.14 | 0.0 |
| 19Q3 (1) | 0.60 | 0.0 | 0.0 | 7.47 | 0.0 | 0.0 | -2.30 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 154.22 | 0.0 | 0.0 | 2.80 | 0.0 | 0.0 |
