- 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) | 0.30 | -20.45 | 6.75 | 4400.0 | 159.41 | -6.66 | 27.39 | 1.33 | 0.93 | 0 | 307.11 | 37.0 | 200.66 | 53.32 |
| 2022 (9) | 0.38 | 0.18 | 0.15 | -6.25 | 170.78 | 10.0 | 27.03 | 66.44 | 0.00 | 0 | 224.17 | 1.78 | 130.88 | -3.18 |
| 2021 (8) | 0.38 | -2.57 | 0.16 | -11.11 | 155.25 | 2.28 | 16.24 | -69.88 | 0.00 | 0 | 220.26 | -6.19 | 135.18 | -24.52 |
| 2020 (7) | 0.39 | -9.86 | 0.18 | -95.35 | 151.79 | -10.69 | 53.92 | 0 | 0.00 | 0 | 234.79 | 37.19 | 179.10 | 54.37 |
| 2019 (6) | 0.43 | -4.83 | 3.87 | -71.65 | 169.96 | -12.31 | -6.16 | 0 | 0.00 | 0 | 171.14 | 6.37 | 116.02 | 0.99 |
| 2018 (5) | 0.45 | 0.13 | 13.65 | -21.55 | 193.83 | 0.35 | 13.33 | 0 | 0.00 | 0 | 160.89 | 2.87 | 114.88 | 6.32 |
| 2017 (4) | 0.45 | -7.11 | 17.4 | -34.81 | 193.16 | -15.73 | -4.59 | 0 | 0.00 | 0 | 156.40 | 9.52 | 108.05 | 7.79 |
| 2016 (3) | 0.49 | 1.54 | 26.69 | 61.86 | 229.22 | -13.87 | -22.60 | 0 | 0.00 | 0 | 142.81 | -14.83 | 100.24 | -5.35 |
| 2015 (2) | 0.48 | 0.0 | 16.49 | -39.66 | 266.14 | -12.18 | -43.68 | 0 | 0.00 | 0 | 167.67 | 6.48 | 105.91 | 15.86 |
| 2014 (1) | 0.48 | 8.2 | 27.33 | 202.32 | 303.06 | -0.82 | 7.61 | -60.79 | 0.00 | 0 | 157.47 | -16.36 | 91.41 | -19.36 |
| 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 | -2.82 | -5.43 | 5.9 | -2.48 | -14.24 | 24.70 | 41.3 | 102.46 | 2.55 | -88.01 | -93.16 | 284.95 | 2.18 | -0.73 | 185.14 | -4.5 | 5.55 |
| 24Q2 (19) | 0.32 | 0.98 | -12.52 | 6.05 | -3.2 | -28.57 | 17.48 | 3700.0 | -60.76 | 21.27 | 12.6 | 1050.28 | 278.86 | -3.35 | 5.05 | 193.86 | 0.54 | 18.94 |
| 24Q1 (18) | 0.32 | 4.6 | -16.22 | 6.25 | -7.41 | 3189.47 | 0.46 | -96.81 | -98.87 | 18.89 | 0.0 | 0 | 288.54 | -6.05 | 30.05 | 192.81 | -3.91 | 52.36 |
| 23Q4 (17) | 0.30 | -7.86 | -20.45 | 6.75 | -1.89 | 4400.0 | 14.40 | 18.03 | -83.62 | 18.89 | -49.3 | 0 | 307.11 | 6.99 | 37.0 | 200.66 | 14.39 | 53.32 |
| 23Q3 (16) | 0.33 | -10.11 | -19.03 | 6.88 | -18.77 | 278.02 | 12.20 | -72.62 | -30.25 | 37.27 | 1915.12 | 0 | 287.05 | 8.13 | 37.1 | 175.41 | 7.62 | 38.86 |
| 23Q2 (15) | 0.36 | -3.29 | -8.34 | 8.47 | 4357.89 | 12000.0 | 44.55 | 9.49 | 25.63 | 1.85 | 0 | 0 | 265.46 | 19.65 | 24.49 | 162.99 | 28.79 | 29.19 |
| 23Q1 (14) | 0.38 | -0.68 | 0.24 | 0.19 | 26.67 | -42.42 | 40.69 | -53.71 | 220.92 | 0.00 | 0 | 0 | 221.86 | -1.03 | 0.1 | 126.55 | -3.31 | -9.49 |
| 22Q4 (13) | 0.38 | -6.22 | 0.18 | 0.15 | -91.76 | -6.25 | 87.91 | 402.63 | 5.85 | 0.00 | 0 | 0 | 224.17 | 7.06 | 1.78 | 130.88 | 3.61 | -3.18 |
| 22Q3 (12) | 0.41 | 1.76 | -4.66 | 1.82 | 2500.0 | 970.59 | 17.49 | -50.68 | 634.87 | 0.00 | 0 | 0 | 209.38 | -1.81 | 4.56 | 126.32 | 0.13 | 1.26 |
| 22Q2 (11) | 0.40 | 5.76 | 1.92 | 0.07 | -78.79 | -50.0 | 35.46 | 205.38 | 273.74 | 0.00 | 0 | 0 | 213.23 | -3.79 | -2.98 | 126.16 | -9.77 | -13.78 |
| 22Q1 (10) | 0.38 | -0.74 | 1.48 | 0.33 | 106.25 | 73.68 | -33.65 | -140.52 | -270.29 | 0.00 | 0 | 0 | 221.64 | 0.63 | -3.82 | 139.82 | 3.43 | -16.3 |
| 21Q4 (9) | 0.38 | -10.75 | -2.57 | 0.16 | -5.88 | -11.11 | 83.05 | 3389.5 | -66.02 | 0.00 | 0 | 0 | 220.26 | 10.0 | -6.19 | 135.18 | 8.36 | -24.52 |
| 21Q3 (8) | 0.42 | 8.78 | 3.36 | 0.17 | 21.43 | -26.09 | 2.38 | 111.66 | -95.5 | 0.00 | 0 | 0 | 200.24 | -8.89 | 5.89 | 124.75 | -14.74 | -7.79 |
| 21Q2 (7) | 0.39 | 5.31 | -2.79 | 0.14 | -26.32 | 0.0 | -20.41 | -203.29 | -372.86 | 0.00 | 0 | 0 | 219.78 | -4.63 | 16.76 | 146.32 | -12.4 | 10.95 |
| 21Q1 (6) | 0.37 | -4.7 | -6.99 | 0.19 | 5.56 | -93.73 | 19.76 | -91.91 | 6686.67 | 0.00 | 0 | 0 | 230.44 | -1.85 | 22.64 | 167.04 | -6.73 | 22.68 |
| 20Q4 (5) | 0.39 | -5.33 | -9.86 | 0.18 | -21.74 | -95.35 | 244.40 | 361.74 | 8566.67 | 0.00 | 0 | 0 | 234.79 | 24.16 | 37.19 | 179.10 | 32.38 | 54.37 |
| 20Q3 (4) | 0.41 | 2.31 | 0.0 | 0.23 | 64.29 | 0.0 | 52.93 | 607.62 | 0.0 | 0.00 | 0 | 0.0 | 189.11 | 0.47 | 0.0 | 135.29 | 2.59 | 0.0 |
| 20Q2 (3) | 0.40 | 0.75 | 0.0 | 0.14 | -95.38 | 0.0 | 7.48 | 2593.33 | 0.0 | 0.00 | 0 | 0.0 | 188.23 | 0.18 | 0.0 | 131.88 | -3.14 | 0.0 |
| 20Q1 (2) | 0.40 | -7.64 | 0.0 | 3.03 | -21.71 | 0.0 | -0.30 | -110.64 | 0.0 | 0.00 | 0 | 0.0 | 187.90 | 9.79 | 0.0 | 136.16 | 17.36 | 0.0 |
| 19Q4 (1) | 0.43 | 0.0 | 0.0 | 3.87 | 0.0 | 0.0 | 2.82 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 171.14 | 0.0 | 0.0 | 116.02 | 0.0 | 0.0 |
