- 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) | 0.17 | -19.78 | 1.56 | -30.67 | 5.87 | -27.62 | -0.19 | 0 | 0.00 | 0 | 246.80 | 20.53 | 113.44 | 9.5 |
| 2022 (9) | 0.22 | 6.72 | 2.25 | 21.62 | 8.11 | -4.02 | -2.96 | 0 | 0.00 | 0 | 204.77 | -6.8 | 103.60 | -11.84 |
| 2021 (8) | 0.20 | 57.31 | 1.85 | 146.67 | 8.45 | 11.48 | 11.77 | -45.05 | 0.00 | 0 | 219.71 | -33.56 | 117.51 | -35.73 |
| 2020 (7) | 0.13 | -27.75 | 0.75 | -48.63 | 7.58 | -8.89 | 21.42 | 48.03 | 0.00 | 0 | 330.71 | 35.06 | 182.85 | 26.31 |
| 2019 (6) | 0.18 | -16.12 | 1.46 | -25.51 | 8.32 | 1.84 | 14.47 | 114.37 | 0.00 | 0 | 244.87 | 20.41 | 144.76 | 52.25 |
| 2018 (5) | 0.21 | 23.01 | 1.96 | 54.33 | 8.17 | 5.56 | 6.75 | -52.63 | 0.00 | 0 | 203.37 | -16.55 | 95.08 | -32.65 |
| 2017 (4) | 0.17 | -28.01 | 1.27 | -44.54 | 7.74 | -3.49 | 14.25 | -0.28 | 0.00 | 0 | 243.70 | 30.22 | 141.18 | 44.25 |
| 2016 (3) | 0.24 | -14.76 | 2.29 | -19.37 | 8.02 | 7.22 | 14.29 | 5396.15 | 0.00 | 0 | 187.14 | 3.83 | 97.87 | 26.66 |
| 2015 (2) | 0.28 | -8.91 | 2.84 | -16.22 | 7.48 | -7.2 | 0.26 | 0 | 0.00 | 0 | 180.24 | 0.49 | 77.27 | 4.66 |
| 2014 (1) | 0.31 | 17.47 | 3.39 | 35.6 | 8.06 | -1.95 | -2.47 | 0 | 0.00 | 0 | 179.37 | -12.02 | 73.83 | -15.9 |
| 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) | 0.17 | 2.99 | 4.85 | 1.55 | 6.9 | 6.9 | 7.77 | -3.72 | 502.33 | 0.00 | 0 | 0 | 253.33 | -3.25 | -1.96 | 126.59 | 6.78 | 3.67 |
| 24Q2 (19) | 0.16 | -4.55 | -10.64 | 1.45 | -12.12 | -19.44 | 8.07 | 25.31 | 2703.23 | 0.00 | 0 | 0 | 261.83 | 3.91 | 13.03 | 118.55 | -1.04 | 0.15 |
| 24Q1 (18) | 0.17 | -0.98 | -3.22 | 1.65 | 5.77 | -2.94 | 6.44 | -18.17 | 187.62 | 0.00 | 0 | 0 | 251.97 | 2.09 | 6.99 | 119.79 | 5.6 | 9.43 |
| 23Q4 (17) | 0.17 | 7.71 | -19.78 | 1.56 | 7.59 | -30.67 | 7.87 | 510.08 | 198.75 | 0.00 | 0 | 0 | 246.80 | -4.49 | 20.53 | 113.44 | -7.1 | 9.5 |
| 23Q3 (16) | 0.16 | -12.23 | -37.53 | 1.45 | -19.44 | -51.34 | 1.29 | 516.13 | 139.33 | 0.00 | 0 | 0 | 258.39 | 11.55 | 40.49 | 122.11 | 3.16 | 41.81 |
| 23Q2 (15) | 0.18 | 3.39 | -32.3 | 1.8 | 5.88 | -41.94 | -0.31 | 95.78 | 64.77 | 0.00 | 0 | 0 | 231.64 | -1.64 | 30.56 | 118.37 | 8.13 | 37.3 |
| 23Q1 (14) | 0.18 | -17.92 | -20.18 | 1.7 | -24.44 | -25.44 | -7.35 | 7.78 | -411.44 | 0.00 | 0 | 0 | 235.50 | 15.01 | 14.54 | 109.47 | 5.67 | 0.98 |
| 22Q4 (13) | 0.22 | -16.12 | 6.72 | 2.25 | -24.5 | 21.62 | -7.97 | -142.99 | -179.86 | 0.00 | 0 | 0 | 204.77 | 11.34 | -6.8 | 103.60 | 20.31 | -11.84 |
| 22Q3 (12) | 0.26 | -4.88 | 17.11 | 2.98 | -3.87 | 38.6 | -3.28 | -272.73 | -125.79 | 0.00 | 0 | 0 | 183.92 | 3.66 | -11.98 | 86.11 | -0.12 | -17.62 |
| 22Q2 (11) | 0.27 | 21.89 | 38.27 | 3.1 | 35.96 | 108.05 | -0.88 | -137.29 | -107.04 | 0.00 | 0 | 0 | 177.42 | -13.71 | -23.72 | 86.21 | -20.48 | -28.37 |
| 22Q1 (10) | 0.22 | 9.74 | 21.91 | 2.28 | 23.24 | 46.15 | 2.36 | -76.35 | -81.3 | 0.00 | 0 | 0 | 205.61 | -6.42 | -17.53 | 108.41 | -7.74 | -18.22 |
| 21Q4 (9) | 0.20 | -7.96 | 57.31 | 1.85 | -13.95 | 146.67 | 9.98 | -21.54 | -90.12 | 0.00 | 0 | 0 | 219.71 | 5.15 | -33.56 | 117.51 | 12.42 | -35.73 |
| 21Q3 (8) | 0.22 | 12.31 | 48.92 | 2.15 | 44.3 | 112.87 | 12.72 | 1.76 | -22.49 | 0.00 | 0 | 0 | 208.95 | -10.17 | -28.68 | 104.53 | -13.14 | -37.65 |
| 21Q2 (7) | 0.20 | 7.47 | 13.45 | 1.49 | -4.49 | 24.17 | 12.50 | -0.95 | -8.09 | 0.00 | 0 | 0 | 232.60 | -6.7 | -8.54 | 120.35 | -9.21 | -9.89 |
| 21Q1 (6) | 0.18 | 41.6 | 0.44 | 1.56 | 108.0 | 12.23 | 12.62 | -87.5 | 49.53 | 0.00 | 0 | 0 | 249.31 | -24.61 | 2.21 | 132.56 | -27.5 | 3.81 |
| 20Q4 (5) | 0.13 | -12.87 | -27.75 | 0.75 | -25.74 | -48.63 | 100.98 | 515.36 | 44.2 | 0.00 | 0 | 0 | 330.71 | 12.89 | 35.06 | 182.85 | 9.07 | 26.31 |
| 20Q3 (4) | 0.15 | -14.43 | 0.0 | 1.01 | -15.83 | 0.0 | 16.41 | 20.66 | 0.0 | 0.00 | 0 | 0.0 | 292.96 | 15.19 | 0.0 | 167.64 | 25.52 | 0.0 |
| 20Q2 (3) | 0.17 | -4.85 | 0.0 | 1.2 | -13.67 | 0.0 | 13.60 | 61.14 | 0.0 | 0.00 | 0 | 0.0 | 254.33 | 4.27 | 0.0 | 133.56 | 4.59 | 0.0 |
| 20Q1 (2) | 0.18 | 1.85 | 0.0 | 1.39 | -4.79 | 0.0 | 8.44 | -87.95 | 0.0 | 0.00 | 0 | 0.0 | 243.91 | -0.39 | 0.0 | 127.70 | -11.79 | 0.0 |
| 19Q4 (1) | 0.18 | 0.0 | 0.0 | 1.46 | 0.0 | 0.0 | 70.03 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 244.87 | 0.0 | 0.0 | 144.76 | 0.0 | 0.0 |
