- 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 | 69.0 | 0.15 | -50.0 | 7.17 | -18.34 | 180.22 | -0.43 | 0.00 | 0 | 171.76 | -35.07 | 141.71 | -25.54 |
| 2022 (9) | 0.14 | -13.08 | 0.3 | -74.36 | 8.78 | 17.69 | 180.99 | 234.98 | 0.00 | 0 | 264.52 | 27.26 | 190.32 | 37.29 |
| 2021 (8) | 0.16 | -14.22 | 1.17 | -25.48 | 7.46 | -1.71 | 54.03 | 7.07 | 0.00 | 0 | 207.86 | 14.62 | 138.63 | 1.97 |
| 2020 (7) | 0.19 | 10.6 | 1.57 | 6.8 | 7.59 | 52.41 | 50.46 | 4036.07 | 0.00 | 0 | 181.35 | 8.13 | 135.95 | 17.71 |
| 2019 (6) | 0.17 | 1.84 | 1.47 | 0.0 | 4.98 | -4.23 | 1.22 | -90.23 | 0.00 | 0 | 167.71 | 0.47 | 115.50 | 4.63 |
| 2018 (5) | 0.17 | -5.28 | 1.47 | -6.37 | 5.2 | 15.56 | 12.49 | 0 | 0.00 | 0 | 166.92 | 7.14 | 110.39 | -1.42 |
| 2017 (4) | 0.18 | -14.83 | 1.57 | -38.19 | 4.5 | -13.13 | -11.16 | 0 | 0.00 | 0 | 155.79 | -0.2 | 111.98 | -9.59 |
| 2016 (3) | 0.21 | 25.22 | 2.54 | 124.78 | 5.18 | 1.17 | 8.33 | 96.46 | 0.00 | 0 | 156.11 | -17.29 | 123.86 | -6.48 |
| 2015 (2) | 0.17 | -6.71 | 1.13 | -5.83 | 5.12 | -16.61 | 4.24 | -90.73 | 0.40 | 860.0 | 188.75 | -17.72 | 132.44 | -27.14 |
| 2014 (1) | 0.18 | -23.97 | 1.2 | 0.0 | 6.14 | -1.76 | 45.76 | 278.81 | 0.04 | 0 | 229.41 | 103.58 | 181.78 | 184.74 |
| 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) | 0.31 | 15.34 | 123.87 | 0.03 | -40.0 | -80.0 | 334.33 | -26.26 | 78.91 | 0.00 | 0 | 0 | 128.31 | -21.63 | -51.99 | 108.57 | -22.69 | -43.88 |
| 24Q2 (19) | 0.27 | 2.55 | 39.58 | 0.05 | -50.0 | -75.0 | 453.36 | 66.22 | 8.02 | 0.00 | 0 | 0 | 163.72 | 1.53 | -14.09 | 140.43 | 4.43 | -5.0 |
| 24Q1 (18) | 0.26 | 8.36 | 33.73 | 0.1 | -33.33 | -66.67 | 272.74 | 418.91 | 237.97 | 0.00 | 0 | 0 | 161.25 | -6.12 | -9.27 | 134.47 | -5.11 | 0.11 |
| 23Q4 (17) | 0.24 | 74.67 | 69.0 | 0.15 | 0.0 | -50.0 | 52.56 | -71.87 | -64.82 | 0.00 | 0 | 0 | 171.76 | -35.74 | -35.07 | 141.71 | -26.75 | -25.54 |
| 23Q3 (16) | 0.14 | -28.08 | 2.62 | 0.15 | -25.0 | -62.5 | 186.87 | -55.48 | -31.9 | 0.00 | 0 | 0 | 267.28 | 40.25 | 1.25 | 193.45 | 30.87 | 6.16 |
| 23Q2 (15) | 0.19 | -1.75 | 0.85 | 0.2 | -33.33 | -66.67 | 419.71 | 420.09 | 68.82 | 0.00 | 0 | 0 | 190.57 | 7.23 | 4.94 | 147.82 | 10.05 | 23.34 |
| 23Q1 (14) | 0.19 | 36.94 | -1.27 | 0.3 | 0.0 | -74.36 | 80.70 | -45.98 | -19.02 | 0.00 | 0 | 0 | 177.72 | -32.81 | 4.44 | 134.32 | -29.42 | 18.67 |
| 22Q4 (13) | 0.14 | 6.07 | -13.08 | 0.3 | -25.0 | -74.36 | 149.40 | -45.55 | 193.69 | 0.00 | 0 | 0 | 264.52 | 0.21 | 27.26 | 190.32 | 4.45 | 37.29 |
| 22Q3 (12) | 0.13 | -29.33 | -29.06 | 0.4 | -33.33 | -68.5 | 274.39 | 10.37 | 282.91 | 0.00 | 0 | 0 | 263.97 | 45.36 | 44.61 | 182.22 | 52.04 | 42.91 |
| 22Q2 (11) | 0.19 | -3.82 | -0.84 | 0.6 | -48.72 | -48.72 | 248.62 | 149.49 | 228.38 | 0.00 | 0 | 0 | 181.60 | 6.72 | 3.26 | 119.85 | 5.88 | -4.0 |
| 22Q1 (10) | 0.20 | 20.56 | 3.21 | 1.17 | 0.0 | 0.0 | 99.65 | 95.89 | 482.41 | 0.00 | 0 | 0 | 170.16 | -18.14 | 5.25 | 113.19 | -18.35 | 1.96 |
| 21Q4 (9) | 0.16 | -13.44 | -14.22 | 1.17 | -7.87 | -25.48 | 50.87 | -29.01 | -69.05 | 0.00 | 0 | 0 | 207.86 | 13.87 | 14.62 | 138.63 | 8.72 | 1.97 |
| 21Q3 (8) | 0.19 | -1.21 | -25.96 | 1.27 | 8.55 | -19.11 | 71.66 | -5.35 | 8.84 | 0.00 | 0 | 0 | 182.54 | 3.8 | 30.76 | 127.51 | 2.14 | 16.17 |
| 21Q2 (7) | 0.19 | 0.11 | -0.47 | 1.17 | 0.0 | -25.48 | 75.71 | 342.49 | 1897.63 | 0.00 | 0 | 0 | 175.86 | 8.78 | 15.64 | 124.84 | 12.46 | 19.19 |
| 21Q1 (6) | 0.19 | 0.21 | 8.0 | 1.17 | -25.48 | -25.48 | 17.11 | -89.59 | 165.61 | 0.00 | 0 | 0 | 161.67 | -10.85 | 0.53 | 111.01 | -18.34 | 0.14 |
| 20Q4 (5) | 0.19 | -25.3 | 10.6 | 1.57 | 0.0 | 6.8 | 164.36 | 149.64 | 816.48 | 0.00 | 0 | 0 | 181.35 | 29.91 | 8.13 | 135.95 | 23.86 | 17.71 |
| 20Q3 (4) | 0.25 | 32.81 | 0.0 | 1.57 | 0.0 | 0.0 | 65.84 | 1637.2 | 0.0 | 0.00 | 0 | 0.0 | 139.60 | -8.2 | 0.0 | 109.76 | 4.79 | 0.0 |
| 20Q2 (3) | 0.19 | 8.63 | 0.0 | 1.57 | 0.0 | 0.0 | 3.79 | 114.53 | 0.0 | 0.00 | 0 | 0.0 | 152.07 | -5.44 | 0.0 | 104.74 | -5.51 | 0.0 |
| 20Q1 (2) | 0.18 | 2.62 | 0.0 | 1.57 | 6.8 | 0.0 | -26.08 | -13.69 | 0.0 | 0.00 | 0 | 0.0 | 160.82 | -4.11 | 0.0 | 110.85 | -4.03 | 0.0 |
| 19Q4 (1) | 0.17 | 0.0 | 0.0 | 1.47 | 0.0 | 0.0 | -22.94 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 167.71 | 0.0 | 0.0 | 115.50 | 0.0 | 0.0 |
