- 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) | 0.44 | 0.5 | 4.23 | -14.89 | 27.77 | -2.6 | 12.49 | -25.74 | 0.00 | 0 | 326.80 | 27.78 | 159.08 | 37.2 |
| 2022 (9) | 0.44 | -19.89 | 4.97 | -9.47 | 28.51 | 24.77 | 16.82 | 68.03 | 0.00 | 0 | 255.76 | 12.61 | 115.95 | 40.84 |
| 2021 (8) | 0.55 | 5.79 | 5.49 | 1.29 | 22.85 | 14.77 | 10.01 | 70.53 | 0.00 | 0 | 227.13 | 26.48 | 82.33 | 28.28 |
| 2020 (7) | 0.52 | -12.73 | 5.42 | -43.48 | 19.91 | -18.13 | 5.87 | -21.84 | 0.00 | 0 | 179.58 | 10.91 | 64.18 | -12.56 |
| 2019 (6) | 0.60 | -3.8 | 9.59 | -18.45 | 24.32 | 23.2 | 7.51 | -26.37 | 0.00 | 0 | 161.92 | 12.74 | 73.40 | 87.15 |
| 2018 (5) | 0.62 | 24.42 | 11.76 | 48.11 | 19.74 | 47.64 | 10.20 | -74.25 | 0.00 | 0 | 143.62 | -7.87 | 39.22 | -44.27 |
| 2017 (4) | 0.50 | 36.5 | 7.94 | 164.67 | 13.37 | 4.45 | 39.61 | -70.7 | 0.00 | 0 | 155.89 | -27.01 | 70.38 | -55.48 |
| 2016 (3) | 0.37 | 82.73 | 3.0 | 0 | 12.8 | -1.08 | 135.18 | -98.74 | 0.00 | 0 | 213.58 | -45.84 | 158.08 | -44.15 |
| 2015 (2) | 0.20 | -3.47 | 0 | 0 | 12.94 | 1.33 | 10737.90 | -96.17 | 0.00 | 0 | 394.37 | -2.03 | 283.04 | -8.0 |
| 2014 (1) | 0.21 | 0.05 | 0 | 0 | 12.77 | 20.13 | 280027.00 | 31.93 | 0.00 | 0 | 402.54 | -6.67 | 307.65 | -7.23 |
| 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) | 0.44 | -2.77 | -10.04 | 5.14 | -14.19 | -1.72 | 9.19 | -19.03 | -22.71 | 0.00 | 0 | 0 | 250.70 | 0.53 | -14.88 | 125.12 | -5.95 | -20.08 |
| 24Q2 (19) | 0.45 | -14.28 | -1.45 | 5.99 | -17.15 | -0.17 | 11.35 | -33.35 | -11.88 | 0.00 | 0 | 0 | 249.38 | 13.28 | 6.82 | 133.03 | 10.65 | 29.51 |
| 24Q1 (18) | 0.52 | 17.53 | 23.7 | 7.23 | 70.92 | 41.76 | 17.03 | 56.81 | 14.6 | 0.00 | 0 | 0 | 220.14 | -32.64 | -18.01 | 120.23 | -24.42 | -3.59 |
| 23Q4 (17) | 0.44 | -8.16 | 0.5 | 4.23 | -19.12 | -14.89 | 10.86 | -8.66 | -32.21 | 0.00 | 0 | 0 | 326.80 | 10.96 | 27.78 | 159.08 | 1.61 | 37.2 |
| 23Q3 (16) | 0.48 | 6.51 | 5.7 | 5.23 | -12.83 | 0.19 | 11.89 | -7.69 | -38.84 | 0.00 | 0 | 0 | 294.52 | 26.16 | 18.54 | 156.56 | 52.41 | 57.84 |
| 23Q2 (15) | 0.45 | 7.6 | -15.93 | 6.0 | 17.65 | 14.94 | 12.88 | -13.32 | -28.68 | 0.00 | 0 | 0 | 233.45 | -13.05 | -2.06 | 102.72 | -17.63 | 12.71 |
| 23Q1 (14) | 0.42 | -4.52 | -22.4 | 5.1 | 2.62 | -14.72 | 14.86 | -7.24 | 8.15 | 0.00 | 0 | 0 | 268.50 | 4.98 | 15.95 | 124.71 | 7.55 | 44.42 |
| 22Q4 (13) | 0.44 | -3.41 | -19.89 | 4.97 | -4.79 | -9.47 | 16.02 | -17.59 | 102.27 | 0.00 | 0 | 0 | 255.76 | 2.94 | 12.61 | 115.95 | 16.9 | 40.84 |
| 22Q3 (12) | 0.46 | -15.28 | -19.45 | 5.22 | 0.0 | -40.68 | 19.44 | 7.64 | 2.42 | 0.00 | 0 | 0 | 248.46 | 4.23 | 60.09 | 99.19 | 8.83 | 81.67 |
| 22Q2 (11) | 0.54 | -0.68 | -2.45 | 5.22 | -12.71 | -20.55 | 18.06 | 31.44 | 139.84 | 0.00 | 0 | 0 | 238.37 | 2.94 | 48.16 | 91.14 | 5.55 | 33.77 |
| 22Q1 (10) | 0.54 | -1.43 | 5.04 | 5.98 | 8.93 | 15.0 | 13.74 | 73.48 | 84.43 | 0.00 | 0 | 0 | 231.56 | 1.95 | 27.9 | 86.35 | 4.88 | 49.84 |
| 21Q4 (9) | 0.55 | -2.88 | 5.79 | 5.49 | -37.61 | 1.29 | 7.92 | -58.27 | -50.5 | 0.00 | 0 | 0 | 227.13 | 46.35 | 26.48 | 82.33 | 50.79 | 28.28 |
| 21Q3 (8) | 0.57 | 2.6 | -1.42 | 8.8 | 33.94 | 6.54 | 18.98 | 152.06 | 256.77 | 0.00 | 0 | 0 | 155.20 | -3.54 | -10.54 | 54.60 | -19.86 | -20.62 |
| 21Q2 (7) | 0.55 | 6.95 | -12.49 | 6.57 | 26.35 | -37.55 | 7.53 | 1.07 | 355.25 | 0.00 | 0 | 0 | 160.89 | -11.14 | 9.64 | 68.13 | 18.22 | 24.01 |
| 21Q1 (6) | 0.52 | -0.73 | -12.9 | 5.2 | -4.06 | -47.69 | 7.45 | -53.44 | 41.63 | 0.00 | 0 | 0 | 181.05 | 0.82 | 12.6 | 57.63 | -10.21 | -20.47 |
| 20Q4 (5) | 0.52 | -9.5 | -12.73 | 5.42 | -34.38 | -43.48 | 16.00 | 200.75 | 3176.92 | 0.00 | 0 | 0 | 179.58 | 3.51 | 10.91 | 64.18 | -6.69 | -12.56 |
| 20Q3 (4) | 0.58 | -8.92 | 0.0 | 8.26 | -21.48 | 0.0 | 5.32 | 280.34 | 0.0 | 0.00 | 0 | 0.0 | 173.49 | 18.23 | 0.0 | 68.78 | 25.19 | 0.0 |
| 20Q2 (3) | 0.63 | 6.46 | 0.0 | 10.52 | 5.84 | 0.0 | -2.95 | -156.08 | 0.0 | 0.00 | 0 | 0.0 | 146.74 | -8.74 | 0.0 | 54.94 | -24.18 | 0.0 |
| 20Q1 (2) | 0.59 | -0.54 | 0.0 | 9.94 | 3.65 | 0.0 | 5.26 | 1111.54 | 0.0 | 0.00 | 0 | 0.0 | 160.79 | -0.7 | 0.0 | 72.46 | -1.28 | 0.0 |
| 19Q4 (1) | 0.60 | 0.0 | 0.0 | 9.59 | 0.0 | 0.0 | -0.52 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 161.92 | 0.0 | 0.0 | 73.40 | 0.0 | 0.0 |
