- 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) | 0.32 | -6.21 | 13.66 | -15.89 | 31.38 | 4.39 | 1.27 | 0 | 0.00 | 0 | 187.89 | -25.54 | 117.91 | -24.93 |
| 2022 (9) | 0.35 | 9.07 | 16.24 | 10.4 | 30.06 | -6.24 | -0.59 | 0 | 0.00 | 0 | 252.32 | 28.26 | 157.07 | 7.6 |
| 2021 (8) | 0.32 | -28.23 | 14.71 | -41.9 | 32.06 | -11.17 | 24.27 | 0 | 0.00 | 0 | 196.73 | 25.19 | 145.98 | 35.38 |
| 2020 (7) | 0.44 | 10.19 | 25.32 | 5.63 | 36.09 | -23.7 | -2.74 | 0 | 27.79 | 0.0 | 157.14 | -20.07 | 107.83 | -0.12 |
| 2019 (6) | 0.40 | -4.04 | 23.97 | -20.23 | 47.3 | -5.89 | -2.85 | 0 | 27.79 | 0.0 | 196.59 | 48.39 | 107.96 | 47.85 |
| 2018 (5) | 0.42 | 7.34 | 30.05 | 2.63 | 50.26 | 2.66 | -3.97 | 0 | 27.79 | 0.0 | 132.48 | -32.58 | 73.02 | -32.91 |
| 2017 (4) | 0.39 | 4.7 | 29.28 | 10.49 | 48.96 | -1.13 | 0.56 | -61.64 | 27.79 | 0.0 | 196.50 | 10.63 | 108.84 | 28.36 |
| 2016 (3) | 0.37 | -16.3 | 26.5 | -33.92 | 49.52 | -18.12 | 1.46 | 28.07 | 27.79 | 0 | 177.62 | 11.1 | 84.79 | 0.4 |
| 2015 (2) | 0.44 | -4.16 | 40.1 | -1.84 | 60.48 | -13.14 | 1.14 | 0 | 0.00 | 0 | 159.87 | -7.73 | 84.45 | -7.43 |
| 2014 (1) | 0.46 | 9.2 | 40.85 | 12.01 | 69.63 | -2.95 | -0.79 | 0 | 0.00 | 0 | 173.26 | 2.67 | 91.23 | -2.82 |
| 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) | 0.33 | -3.26 | 0.79 | 14.94 | -13.24 | 8.73 | 9.17 | 466.05 | 9.3 | 19.17 | 0 | 0 | 413.89 | 123.22 | 135.49 | 261.73 | 119.41 | 146.8 |
| 24Q2 (19) | 0.34 | 5.47 | 5.64 | 17.22 | 17.38 | 26.71 | 1.62 | -66.39 | 228.57 | 0.00 | 0 | -100.0 | 185.42 | -0.62 | -36.77 | 119.29 | -2.92 | -31.28 |
| 24Q1 (18) | 0.32 | 0.15 | -2.71 | 14.67 | 7.39 | -0.81 | 4.82 | 29.57 | 586.87 | 0.00 | 0 | -100.0 | 186.58 | -0.7 | -31.76 | 122.88 | 4.22 | -24.6 |
| 23Q4 (17) | 0.32 | -1.37 | -6.79 | 13.66 | -0.58 | -15.89 | 3.72 | -55.66 | 108.84 | 0.00 | 0 | -100.0 | 187.89 | 6.9 | -25.54 | 117.91 | 11.18 | -24.93 |
| 23Q3 (16) | 0.33 | 1.39 | -7.28 | 13.74 | 1.1 | 2.08 | 8.39 | 765.87 | 107.16 | 0.00 | -100.0 | -100.0 | 175.76 | -40.07 | -25.98 | 106.05 | -38.9 | -34.46 |
| 23Q2 (15) | 0.32 | -2.86 | -6.14 | 13.59 | -8.11 | -2.16 | -1.26 | -27.27 | -106.46 | 15.24 | 0.0 | 0 | 293.27 | 7.26 | 15.89 | 173.58 | 6.51 | -5.44 |
| 23Q1 (14) | 0.33 | -4.04 | 8.52 | 14.79 | -8.93 | 7.56 | -0.99 | 97.65 | -164.29 | 15.24 | 0.0 | 0 | 273.42 | 8.36 | -10.65 | 162.97 | 3.76 | -27.35 |
| 22Q4 (13) | 0.35 | -1.9 | 9.07 | 16.24 | 20.65 | 10.4 | -42.10 | -1139.51 | -466.09 | 15.24 | 0.0 | 0 | 252.32 | 6.27 | 28.26 | 157.07 | -2.92 | 7.6 |
| 22Q3 (12) | 0.35 | 2.65 | 2.32 | 13.46 | -3.1 | -17.52 | 4.05 | -79.23 | -96.55 | 15.24 | 0 | 0 | 237.44 | -6.17 | 29.25 | 161.80 | -11.86 | 24.76 |
| 22Q2 (11) | 0.34 | 12.31 | -22.46 | 13.89 | 1.02 | -21.66 | 19.50 | 1166.23 | 846.6 | 0.00 | 0 | -100.0 | 253.05 | -17.31 | 45.45 | 183.57 | -18.17 | 69.67 |
| 22Q1 (10) | 0.31 | -3.56 | -30.85 | 13.75 | -6.53 | -37.44 | 1.54 | -86.61 | 122.03 | 0.00 | 0 | -100.0 | 306.01 | 55.55 | 97.89 | 224.33 | 53.67 | 115.23 |
| 21Q4 (9) | 0.32 | -7.97 | -28.23 | 14.71 | -9.87 | -41.9 | 11.50 | -90.19 | 19.17 | 0.00 | 0 | -100.0 | 196.73 | 7.09 | 25.19 | 145.98 | 12.56 | 35.38 |
| 21Q3 (8) | 0.34 | -22.21 | -22.56 | 16.32 | -7.95 | -37.73 | 117.28 | 5593.2 | 3611.39 | 0.00 | -100.0 | -100.0 | 183.70 | 5.59 | 18.09 | 129.69 | 19.87 | 20.81 |
| 21Q2 (7) | 0.44 | 0.16 | 5.95 | 17.73 | -19.34 | -19.74 | 2.06 | 129.47 | 118.69 | 8.83 | 0.0 | 0 | 173.98 | 12.51 | 2.82 | 108.19 | 3.8 | -5.01 |
| 21Q1 (6) | 0.44 | 0.09 | 7.01 | 21.98 | -13.19 | -6.11 | -6.99 | -172.44 | 31.87 | 8.83 | 0.0 | 0 | 154.64 | -1.59 | -16.98 | 104.23 | -3.34 | 1.44 |
| 20Q4 (5) | 0.44 | -0.7 | 10.19 | 25.32 | -3.4 | 5.63 | 9.65 | 205.38 | 770.14 | 8.83 | -84.33 | 0 | 157.14 | 1.02 | -20.07 | 107.83 | 0.45 | -0.12 |
| 20Q3 (4) | 0.45 | 6.43 | 0.0 | 26.21 | 18.65 | 0.0 | 3.16 | 128.68 | 0.0 | 56.39 | 0 | 0.0 | 155.56 | -8.07 | 0.0 | 107.35 | -5.75 | 0.0 |
| 20Q2 (3) | 0.42 | 1.16 | 0.0 | 22.09 | -5.64 | 0.0 | -11.02 | -7.41 | 0.0 | 0.00 | 0 | 0.0 | 169.21 | -9.15 | 0.0 | 113.90 | 10.85 | 0.0 |
| 20Q1 (2) | 0.41 | 3.06 | 0.0 | 23.41 | -2.34 | 0.0 | -10.26 | -612.5 | 0.0 | 0.00 | 0 | 0.0 | 186.26 | -5.25 | 0.0 | 102.75 | -4.83 | 0.0 |
| 19Q4 (1) | 0.40 | 0.0 | 0.0 | 23.97 | 0.0 | 0.0 | -1.44 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 196.59 | 0.0 | 0.0 | 107.96 | 0.0 | 0.0 |
