- 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) | 0.12 | 7.27 | 0.12 | 0 | 28.62 | -14.85 | -46.63 | 0 | 0.00 | 0 | 1329.29 | -24.19 | 1008.14 | -22.84 |
| 2022 (9) | 0.11 | -39.96 | 0 | 0 | 33.61 | -3.67 | 92.11 | -64.77 | 0.00 | 0 | 1753.52 | 212.53 | 1306.53 | 255.09 |
| 2021 (8) | 0.19 | 7.34 | 1.33 | 111.11 | 34.89 | 6.8 | 261.43 | 110.07 | 0.00 | 0 | 561.08 | -20.53 | 367.94 | -27.94 |
| 2020 (7) | 0.18 | 9.52 | 0.63 | 90.91 | 32.67 | 14.87 | 124.45 | 16.88 | 0.00 | 0 | 706.01 | -28.03 | 510.63 | -31.86 |
| 2019 (6) | 0.16 | -3.29 | 0.33 | 26.92 | 28.44 | -7.27 | 106.48 | 57.12 | 0.00 | 0 | 980.96 | 16.75 | 749.40 | 25.52 |
| 2018 (5) | 0.17 | -9.03 | 0.26 | -23.53 | 30.67 | 9.93 | 67.77 | 14.19 | 0.00 | 0 | 840.21 | 20.78 | 597.04 | 35.1 |
| 2017 (4) | 0.18 | 7.23 | 0.34 | 0 | 27.9 | -1.66 | 59.35 | -79.56 | 0.00 | 0 | 695.65 | -17.42 | 441.93 | -21.06 |
| 2016 (3) | 0.17 | -13.91 | 0 | 0 | 28.37 | -6.74 | 290.30 | 90.17 | 0.00 | 0 | 842.39 | -0.07 | 559.83 | 1.88 |
| 2015 (2) | 0.20 | -5.41 | 0.62 | -11.43 | 30.42 | -12.66 | 152.65 | 2.28 | 0.00 | 0 | 842.97 | 13.66 | 549.48 | 29.78 |
| 2014 (1) | 0.21 | 12.98 | 0.7 | 250.0 | 34.83 | -0.03 | 149.25 | 201.52 | 0.00 | 0 | 741.64 | -30.65 | 423.38 | -40.51 |
| 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) | 0.13 | 10.0 | 8.92 | 0.14 | 7.69 | 27.27 | -6.02 | -103.31 | -106.25 | 0.00 | 0 | 0 | 1028.99 | -21.88 | -23.02 | 696.17 | -24.38 | -27.63 |
| 24Q2 (19) | 0.12 | -7.7 | -7.98 | 0.13 | -45.83 | 550.0 | 181.77 | 60.01 | 251.25 | 0.00 | 0 | 0 | 1317.16 | 22.12 | 13.62 | 920.56 | 14.93 | 7.41 |
| 24Q1 (18) | 0.13 | 7.02 | -21.64 | 0.24 | 100.0 | -70.0 | 113.60 | 233.04 | 294.89 | 0.00 | 0 | 0 | 1078.55 | -18.86 | 59.84 | 800.95 | -20.55 | 71.98 |
| 23Q4 (17) | 0.12 | 0.25 | 7.27 | 0.12 | 9.09 | 0 | -85.39 | -188.72 | -177.47 | 0.00 | 0 | 0 | 1329.29 | -0.56 | -24.19 | 1008.14 | 4.8 | -22.84 |
| 23Q3 (16) | 0.12 | -7.07 | -13.7 | 0.11 | 450.0 | -65.62 | 96.25 | 180.09 | -21.51 | 0.00 | 0 | 0 | 1336.72 | 15.31 | 28.64 | 962.00 | 12.25 | 18.7 |
| 23Q2 (15) | 0.13 | -21.4 | -30.93 | 0.02 | -97.5 | -81.82 | -120.18 | -106.18 | 70.88 | 0.00 | 0 | 0 | 1159.25 | 71.8 | 107.7 | 857.02 | 84.02 | 153.12 |
| 23Q1 (14) | 0.17 | 46.5 | -25.15 | 0.8 | 0 | 142.42 | -58.29 | -152.88 | -116.08 | 0.00 | 0 | 0 | 674.78 | -61.52 | 54.34 | 465.72 | -64.35 | 46.63 |
| 22Q4 (13) | 0.11 | -19.35 | -39.96 | 0 | -100.0 | -100.0 | 110.23 | -10.1 | 1390.75 | 0.00 | 0 | 0 | 1753.52 | 68.76 | 212.53 | 1306.53 | 61.22 | 255.09 |
| 22Q3 (12) | 0.14 | -25.63 | -23.62 | 0.32 | 190.91 | -50.77 | 122.62 | 129.71 | -72.12 | 0.00 | 0 | 0 | 1039.09 | 86.17 | 71.31 | 810.42 | 139.36 | 83.16 |
| 22Q2 (11) | 0.19 | -14.81 | -4.66 | 0.11 | -66.67 | -75.0 | -412.70 | -213.88 | -186.75 | 0.00 | 0 | 0 | 558.13 | 27.66 | 3.95 | 338.58 | 6.6 | -20.82 |
| 22Q1 (10) | 0.22 | 17.51 | 35.29 | 0.33 | -75.19 | 13.79 | 362.41 | 4343.68 | -2.1 | 0.00 | 0 | 0 | 437.21 | -22.08 | -43.95 | 317.62 | -13.68 | -45.71 |
| 21Q4 (9) | 0.19 | 2.59 | 7.34 | 1.33 | 104.62 | 111.11 | -8.54 | -101.94 | -111.66 | 0.00 | 0 | 0 | 561.08 | -7.5 | -20.53 | 367.94 | -16.84 | -27.94 |
| 21Q3 (8) | 0.19 | -7.16 | -6.55 | 0.65 | 47.73 | -44.92 | 439.89 | -7.54 | 121.09 | 0.00 | 0 | 0 | 606.57 | 12.97 | 4.39 | 442.47 | 3.48 | 10.78 |
| 21Q2 (7) | 0.20 | 20.88 | 12.07 | 0.44 | 51.72 | 266.67 | 475.76 | 28.51 | 124.32 | 0.00 | 0 | 0 | 536.93 | -31.16 | -26.53 | 427.61 | -26.91 | -26.32 |
| 21Q1 (6) | 0.17 | -6.77 | 4.82 | 0.29 | -53.97 | -14.71 | 370.20 | 405.39 | 749.86 | 0.00 | 0 | 0 | 780.00 | 10.48 | -20.88 | 585.08 | 14.58 | -23.56 |
| 20Q4 (5) | 0.18 | -10.69 | 9.52 | 0.63 | -46.61 | 90.91 | 73.25 | -63.18 | 593.0 | 0.00 | 0 | 0 | 706.01 | 21.51 | -28.03 | 510.63 | 27.84 | -31.86 |
| 20Q3 (4) | 0.20 | 11.34 | 0.0 | 1.18 | 883.33 | 0.0 | 198.96 | -6.19 | 0.0 | 0.00 | 0 | 0.0 | 581.04 | -20.5 | 0.0 | 399.43 | -31.18 | 0.0 |
| 20Q2 (3) | 0.18 | 13.07 | 0.0 | 0.12 | -64.71 | 0.0 | 212.09 | 386.89 | 0.0 | 0.00 | 0 | 0.0 | 730.85 | -25.87 | 0.0 | 580.39 | -24.17 | 0.0 |
| 20Q1 (2) | 0.16 | -2.6 | 0.0 | 0.34 | 3.03 | 0.0 | 43.56 | 312.11 | 0.0 | 0.00 | 0 | 0.0 | 985.90 | 0.5 | 0.0 | 765.42 | 2.14 | 0.0 |
| 19Q4 (1) | 0.16 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 10.57 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 980.96 | 0.0 | 0.0 | 749.40 | 0.0 | 0.0 |
