- 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) | 0.79 | -7.73 | 4.32 | -41.46 | 16.75 | -1.35 | -2.29 | 0 | 0.50 | 0.0 | 108.65 | 6.89 | 36.00 | 14.65 |
| 2022 (9) | 0.85 | -2.91 | 7.38 | -7.98 | 16.98 | 13.2 | 0.75 | 0 | 0.50 | 0.0 | 101.65 | 9.4 | 31.40 | 10.33 |
| 2021 (8) | 0.88 | 2.46 | 8.02 | -13.58 | 15.0 | 97.89 | 0.00 | 0 | 0.50 | 0.0 | 92.92 | 2.38 | 28.46 | 5.41 |
| 2020 (7) | 0.86 | 14.48 | 9.28 | 47.3 | 7.58 | -57.1 | -7.42 | 0 | 0.50 | 0.0 | 90.76 | -37.21 | 27.00 | -55.86 |
| 2019 (6) | 0.75 | -0.79 | 6.3 | 11.11 | 17.67 | -14.26 | -2.44 | 0 | 0.50 | 0.0 | 144.55 | 1.95 | 61.17 | 11.85 |
| 2018 (5) | 0.76 | 1.22 | 5.67 | -16.86 | 20.61 | -4.58 | 0.40 | -87.42 | 0.50 | 0.0 | 141.78 | 26.66 | 54.69 | 38.53 |
| 2017 (4) | 0.75 | -2.94 | 6.82 | 24.0 | 21.6 | 3.4 | 3.18 | -30.11 | 0.50 | 0 | 111.94 | 1.25 | 39.48 | 25.85 |
| 2016 (3) | 0.77 | -12.76 | 5.5 | -16.92 | 20.89 | 8.75 | 4.55 | -16.21 | 0.00 | 0 | 110.56 | 15.95 | 31.37 | 66.15 |
| 2015 (2) | 0.88 | -1.98 | 6.62 | 8.52 | 19.21 | 29.1 | 5.43 | 158.57 | 0.00 | 0 | 95.35 | 4.93 | 18.88 | 7.64 |
| 2014 (1) | 0.90 | 0 | 6.1 | 0 | 14.88 | 0 | 2.10 | 0 | 0.00 | 0 | 90.87 | 0 | 17.54 | 0 |
| 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) | 0.79 | 1.09 | -0.6 | 5.15 | 6.4 | -2.65 | -2.87 | -236.02 | -159.54 | 20.67 | 0.0 | 310.77 | 110.48 | -0.5 | -2.57 | 42.88 | 8.17 | 19.98 |
| 24Q2 (19) | 0.78 | -2.28 | -3.94 | 4.84 | -5.84 | -40.76 | 2.11 | -44.03 | 135.23 | 20.67 | 228.04 | 0 | 111.03 | 1.14 | 0.95 | 39.64 | 12.74 | 5.29 |
| 24Q1 (18) | 0.80 | 1.36 | 1.86 | 5.14 | 18.98 | -28.81 | 3.77 | 146.37 | 811.32 | 6.30 | 25.22 | 0 | 109.78 | 1.04 | -4.99 | 35.16 | -2.33 | -14.7 |
| 23Q4 (17) | 0.79 | -0.73 | -7.73 | 4.32 | -18.34 | -41.46 | -8.13 | -268.67 | -325.65 | 5.03 | 0.0 | 0 | 108.65 | -4.19 | 6.89 | 36.00 | 0.73 | 14.65 |
| 23Q3 (16) | 0.79 | -2.3 | -4.65 | 5.29 | -35.25 | -31.48 | 4.82 | 180.47 | 201.25 | 5.03 | 0 | 0 | 113.40 | 3.1 | 17.9 | 35.74 | -5.07 | 54.18 |
| 23Q2 (15) | 0.81 | 3.62 | -5.76 | 8.17 | 13.16 | 3.29 | -5.99 | -1030.19 | -351.68 | 0.00 | 0 | -100.0 | 109.99 | -4.81 | 14.76 | 37.65 | -8.66 | 43.65 |
| 23Q1 (14) | 0.78 | -8.18 | -10.84 | 7.22 | -2.17 | -7.91 | -0.53 | 72.25 | -138.69 | 0.00 | 0 | -100.0 | 115.55 | 13.67 | 21.95 | 41.22 | 31.27 | 50.33 |
| 22Q4 (13) | 0.85 | 2.58 | -2.91 | 7.38 | -4.4 | -7.98 | -1.91 | -219.37 | -87.25 | 0.00 | 0 | -100.0 | 101.65 | 5.69 | 9.4 | 31.40 | 35.46 | 10.33 |
| 22Q3 (12) | 0.83 | -3.44 | -3.68 | 7.72 | -2.4 | -11.87 | 1.60 | -32.77 | 77.78 | 0.00 | -100.0 | -100.0 | 96.18 | 0.35 | 3.11 | 23.18 | -11.56 | 2.48 |
| 22Q2 (11) | 0.86 | -1.97 | -0.13 | 7.91 | 0.89 | -9.6 | 2.38 | 73.72 | 710.26 | 0.19 | -93.75 | 0 | 95.84 | 1.15 | 3.77 | 26.21 | -4.41 | 44.01 |
| 22Q1 (10) | 0.88 | -0.01 | 2.71 | 7.84 | -2.24 | -8.62 | 1.37 | 234.31 | 158.49 | 3.00 | -85.0 | 0 | 94.75 | 1.97 | 2.83 | 27.42 | -3.65 | 33.17 |
| 21Q4 (9) | 0.88 | 1.77 | 2.46 | 8.02 | -8.45 | -13.58 | -1.02 | -213.33 | 95.02 | 20.00 | 0.0 | 0 | 92.92 | -0.39 | 2.38 | 28.46 | 25.82 | 5.41 |
| 21Q3 (8) | 0.86 | 0.12 | 10.99 | 8.76 | 0.11 | 50.77 | 0.90 | 330.77 | 132.49 | 20.00 | 0 | 0 | 93.28 | 1.0 | -19.79 | 22.62 | 24.29 | -37.67 |
| 21Q2 (7) | 0.86 | 0.82 | 13.68 | 8.75 | 1.98 | 55.42 | -0.39 | -173.58 | 53.01 | 0.00 | 0 | 0 | 92.36 | 0.24 | -30.07 | 18.20 | -11.61 | -61.53 |
| 21Q1 (6) | 0.86 | -0.26 | 13.22 | 8.58 | -7.54 | 45.67 | 0.53 | 102.59 | 139.55 | 0.00 | 0 | 0 | 92.14 | 1.52 | -34.11 | 20.59 | -23.74 | -57.22 |
| 20Q4 (5) | 0.86 | 10.24 | 14.48 | 9.28 | 59.72 | 47.3 | -20.47 | -638.99 | -237.79 | 0.00 | 0 | 0 | 90.76 | -21.96 | -37.21 | 27.00 | -25.6 | -55.86 |
| 20Q3 (4) | 0.78 | 2.54 | 0.0 | 5.81 | 3.2 | 0.0 | -2.77 | -233.73 | 0.0 | 0.00 | 0 | 0.0 | 116.30 | -11.95 | 0.0 | 36.29 | -23.29 | 0.0 |
| 20Q2 (3) | 0.76 | 0.41 | 0.0 | 5.63 | -4.41 | 0.0 | -0.83 | 38.06 | 0.0 | 0.00 | 0 | 0.0 | 132.08 | -5.54 | 0.0 | 47.31 | -1.7 | 0.0 |
| 20Q1 (2) | 0.76 | 0.85 | 0.0 | 5.89 | -6.51 | 0.0 | -1.34 | 77.89 | 0.0 | 0.00 | 0 | 0.0 | 139.83 | -3.27 | 0.0 | 48.13 | -21.32 | 0.0 |
| 19Q4 (1) | 0.75 | 0.0 | 0.0 | 6.3 | 0.0 | 0.0 | -6.06 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 144.55 | 0.0 | 0.0 | 61.17 | 0.0 | 0.0 |
