- 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) | 0.24 | -33.87 | 1.3 | -73.2 | 5.86 | -18.95 | 25.87 | -21.22 | 0.00 | 0 | 211.64 | 35.41 | 162.93 | 24.05 |
| 2022 (9) | 0.37 | -11.88 | 4.85 | -19.3 | 7.23 | 2.55 | 32.84 | 79.75 | 0.00 | 0 | 156.29 | 20.1 | 131.34 | 20.67 |
| 2021 (8) | 0.42 | 72.02 | 6.01 | 341.91 | 7.05 | -0.28 | 18.27 | -54.87 | 0.00 | 0 | 130.13 | -25.91 | 108.84 | -12.67 |
| 2020 (7) | 0.24 | -6.27 | 1.36 | -26.88 | 7.07 | -10.73 | 40.48 | -35.69 | 0.00 | 0 | 175.63 | 6.6 | 124.63 | 12.54 |
| 2019 (6) | 0.26 | 52.96 | 1.86 | 389.47 | 7.92 | 1.41 | 62.95 | -34.37 | 0.00 | 0 | 164.76 | -15.73 | 110.74 | -12.51 |
| 2018 (5) | 0.17 | -58.68 | 0.38 | -89.53 | 7.81 | -3.82 | 95.92 | 147.73 | 0.00 | 0 | 195.52 | 114.15 | 126.58 | 101.82 |
| 2017 (4) | 0.41 | 24.09 | 3.63 | 19.02 | 8.12 | -9.78 | 38.72 | -38.38 | 0.00 | 0 | 91.30 | -1.07 | 62.72 | 5.13 |
| 2016 (3) | 0.33 | -2.14 | 3.05 | -1.93 | 9.0 | 2.86 | 62.84 | 15.79 | 0.00 | 0 | 92.29 | -7.41 | 59.66 | -13.64 |
| 2015 (2) | 0.34 | -11.83 | 3.11 | -11.65 | 8.75 | 3.43 | 54.27 | 165.77 | 0.04 | -94.0 | 99.68 | -8.2 | 69.08 | -7.66 |
| 2014 (1) | 0.38 | -32.34 | 3.52 | -41.33 | 8.46 | 22.25 | 20.42 | 45.03 | 0.67 | 0 | 108.58 | 22.19 | 74.81 | 20.29 |
| 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) | 0.15 | -27.16 | -38.21 | 0 | 0 | -100.0 | 109.27 | 22.2 | 129.46 | 0.00 | 0 | 0 | 335.78 | 40.22 | 51.91 | 233.68 | 38.77 | 45.84 |
| 24Q2 (19) | 0.20 | 21.35 | -40.03 | 0 | 0 | -100.0 | 89.42 | -25.33 | 124.5 | 0.00 | 0 | 0 | 239.46 | -25.41 | 49.94 | 168.39 | -26.63 | 38.15 |
| 24Q1 (18) | 0.17 | -31.54 | -36.16 | 0 | -100.0 | -100.0 | 119.75 | 1284.39 | 1417.74 | 0.00 | 0 | 0 | 321.05 | 51.7 | 59.81 | 229.52 | 40.87 | 52.03 |
| 23Q4 (17) | 0.24 | 2.1 | -33.87 | 1.3 | 10.17 | -73.2 | 8.65 | -81.84 | 162.95 | 0.00 | 0 | 0 | 211.64 | -4.25 | 35.41 | 162.93 | 1.69 | 24.05 |
| 23Q3 (16) | 0.24 | -29.3 | -34.17 | 1.18 | -50.42 | -75.52 | 47.62 | 19.56 | -28.41 | 0.00 | 0 | 0 | 221.04 | 38.41 | 36.28 | 160.23 | 31.45 | 17.14 |
| 23Q2 (15) | 0.34 | 29.17 | -13.21 | 2.38 | 9.68 | -50.93 | 39.83 | 404.82 | -20.55 | 0.00 | 0 | 0 | 159.70 | -20.51 | 10.98 | 121.89 | -19.26 | 2.9 |
| 23Q1 (14) | 0.26 | -29.08 | -24.3 | 2.17 | -55.26 | -46.29 | 7.89 | 157.42 | -82.08 | 0.00 | 0 | 0 | 200.90 | 28.54 | 33.17 | 150.97 | 14.95 | 25.61 |
| 22Q4 (13) | 0.37 | 1.63 | -11.88 | 4.85 | 0.62 | -19.3 | -13.74 | -120.66 | -222.13 | 0.00 | 0 | 0 | 156.29 | -3.64 | 20.1 | 131.34 | -3.98 | 20.67 |
| 22Q3 (12) | 0.36 | -6.78 | -3.58 | 4.82 | -0.62 | 19.6 | 66.52 | 32.69 | 142.95 | 0.00 | 0 | 0 | 162.19 | 12.71 | 19.64 | 136.79 | 15.48 | 30.08 |
| 22Q2 (11) | 0.39 | 12.67 | 31.74 | 4.85 | 20.05 | 85.11 | 50.13 | 13.83 | 228.72 | 0.00 | 0 | 0 | 143.90 | -4.61 | -11.5 | 118.45 | -1.45 | 1.36 |
| 22Q1 (10) | 0.34 | -17.44 | 44.58 | 4.04 | -32.78 | 171.14 | 44.04 | 291.47 | 92.4 | 0.00 | 0 | 0 | 150.86 | 15.93 | -17.04 | 120.19 | 10.43 | 0.24 |
| 21Q4 (9) | 0.42 | 11.21 | 72.02 | 6.01 | 49.13 | 341.91 | 11.25 | -58.91 | -65.99 | 0.00 | 0 | 0 | 130.13 | -4.01 | -25.91 | 108.84 | 3.5 | -12.67 |
| 21Q3 (8) | 0.37 | 27.35 | 73.6 | 4.03 | 53.82 | 410.13 | 27.38 | 79.54 | -61.72 | 0.00 | 0 | 0 | 135.56 | -16.62 | -27.28 | 105.16 | -10.01 | -7.11 |
| 21Q2 (7) | 0.29 | 23.66 | 25.55 | 2.62 | 75.84 | 539.02 | 15.25 | -33.38 | -45.26 | 0.00 | 0 | 0 | 162.59 | -10.59 | -1.73 | 116.86 | -2.54 | 28.9 |
| 21Q1 (6) | 0.24 | -1.77 | 42.69 | 1.49 | 9.56 | 1390.0 | 22.89 | -30.8 | -37.22 | 0.00 | 0 | 0 | 181.85 | 3.54 | -29.5 | 119.90 | -3.8 | -16.5 |
| 20Q4 (5) | 0.24 | 12.23 | -6.27 | 1.36 | 72.15 | -26.88 | 33.08 | -53.75 | 107.01 | 0.00 | 0 | 0 | 175.63 | -5.78 | 6.6 | 124.63 | 10.09 | 12.54 |
| 20Q3 (4) | 0.22 | -7.89 | 0.0 | 0.79 | 92.68 | 0.0 | 71.52 | 156.71 | 0.0 | 0.00 | 0 | 0.0 | 186.41 | 12.66 | 0.0 | 113.21 | 24.87 | 0.0 |
| 20Q2 (3) | 0.23 | 40.53 | 0.0 | 0.41 | 310.0 | 0.0 | 27.86 | -23.59 | 0.0 | 0.00 | 0 | 0.0 | 165.46 | -35.85 | 0.0 | 90.66 | -36.87 | 0.0 |
| 20Q1 (2) | 0.17 | -35.47 | 0.0 | 0.1 | -94.62 | 0.0 | 36.46 | 128.16 | 0.0 | 0.00 | 0 | 0.0 | 257.93 | 56.55 | 0.0 | 143.60 | 29.67 | 0.0 |
| 19Q4 (1) | 0.26 | 0.0 | 0.0 | 1.86 | 0.0 | 0.0 | 15.98 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 164.76 | 0.0 | 0.0 | 110.74 | 0.0 | 0.0 |
