- 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) | 0.25 | 1.8 | 3.49 | -1.41 | 49.33 | -6.68 | 32.84 | -14.19 | 0.00 | 0 | 210.90 | -3.85 | 173.07 | -1.32 |
| 2022 (9) | 0.25 | -4.5 | 3.54 | 32.58 | 52.86 | 47.86 | 38.27 | -59.46 | 0.00 | 0 | 219.35 | 9.2 | 175.39 | 14.31 |
| 2021 (8) | 0.26 | -26.05 | 2.67 | -80.51 | 35.75 | 3.86 | 94.41 | 0 | 0.00 | 0 | 200.87 | 51.76 | 153.43 | 34.95 |
| 2020 (7) | 0.35 | 6.01 | 13.7 | 25.69 | 34.42 | -47.78 | -34.97 | 0 | 0.00 | 0 | 132.36 | -13.26 | 113.69 | -13.55 |
| 2019 (6) | 0.33 | 4.73 | 10.9 | 148.29 | 65.91 | -13.67 | -43.75 | 0 | 0.00 | 0 | 152.59 | -9.29 | 131.51 | 5.65 |
| 2018 (5) | 0.32 | -0.34 | 4.39 | 29.12 | 76.35 | -31.84 | -76.27 | 0 | 0.00 | 0 | 168.22 | -1.48 | 124.48 | 3.41 |
| 2017 (4) | 0.32 | -7.91 | 3.4 | 3.34 | 112.02 | 1.78 | 42.07 | -52.0 | 0.00 | 0 | 170.75 | 0.6 | 120.37 | -3.53 |
| 2016 (3) | 0.35 | -7.75 | 3.29 | -19.76 | 110.06 | -42.84 | 87.64 | -28.34 | 0.00 | 0 | 169.74 | -0.03 | 124.77 | -4.44 |
| 2015 (2) | 0.38 | -9.27 | 4.1 | -54.6 | 192.54 | -20.37 | 122.30 | 788.16 | 0.00 | 0 | 169.79 | 4.34 | 130.57 | 5.88 |
| 2014 (1) | 0.42 | 1.91 | 9.03 | -29.73 | 241.8 | -9.48 | 13.77 | -52.02 | 1.03 | 0 | 162.73 | -2.18 | 123.32 | -5.26 |
| 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) | 0.26 | -0.56 | 4.5 | 3.43 | 20.77 | 0.0 | 77.97 | 1.33 | -21.5 | 0.00 | 0 | 0 | 180.20 | 0.89 | -16.35 | 137.83 | -2.71 | -22.77 |
| 24Q2 (19) | 0.27 | 7.08 | 1.45 | 2.84 | -26.61 | -17.44 | 76.95 | 18.64 | 109.16 | 0.00 | 0 | 0 | 178.61 | -11.28 | -13.68 | 141.67 | -10.54 | -14.22 |
| 24Q1 (18) | 0.25 | -2.43 | 9.23 | 3.87 | 10.89 | 9.94 | 64.86 | 410.31 | 324.51 | 0.00 | 0 | 0 | 201.33 | -4.54 | -13.1 | 158.37 | -8.49 | -13.26 |
| 23Q4 (17) | 0.25 | 0.59 | 1.8 | 3.49 | 1.75 | -1.41 | 12.71 | -87.2 | 146.59 | 0.00 | 0 | 0 | 210.90 | -2.09 | -3.85 | 173.07 | -3.02 | -1.32 |
| 23Q3 (16) | 0.25 | -3.47 | 0.84 | 3.43 | -0.29 | 3.0 | 99.33 | 169.99 | -35.07 | 0.00 | 0 | 0 | 215.41 | 4.11 | -1.28 | 178.46 | 8.05 | 3.23 |
| 23Q2 (15) | 0.26 | 15.3 | -6.72 | 3.44 | -2.27 | 13.91 | 36.79 | 227.35 | -29.11 | 0.00 | 0 | 0 | 206.91 | -10.69 | 5.16 | 165.16 | -9.54 | 9.33 |
| 23Q1 (14) | 0.23 | -9.07 | -5.33 | 3.52 | -0.56 | 16.94 | -28.89 | -5.9 | -179.94 | 0.00 | 0 | 0 | 231.68 | 5.62 | 4.18 | 182.58 | 4.1 | 11.38 |
| 22Q4 (13) | 0.25 | -0.36 | -4.5 | 3.54 | 6.31 | 32.58 | -27.28 | -117.83 | -281.38 | 0.00 | 0 | 0 | 219.35 | 0.53 | 9.2 | 175.39 | 1.45 | 14.31 |
| 22Q3 (12) | 0.25 | -10.7 | -9.12 | 3.33 | 10.26 | 26.62 | 152.97 | 194.74 | 213.4 | 0.00 | 0 | 0 | 218.20 | 10.9 | 13.98 | 172.88 | 14.44 | 15.48 |
| 22Q2 (11) | 0.28 | 17.02 | -16.41 | 3.02 | 0.33 | -79.04 | 51.90 | 602.91 | -79.84 | 0.00 | 0 | 0 | 196.76 | -11.52 | 15.12 | 151.07 | -7.84 | 4.25 |
| 22Q1 (10) | 0.24 | -8.28 | -30.33 | 3.01 | 12.73 | -78.86 | -10.32 | -168.62 | 63.66 | 0.00 | 0 | 0 | 222.38 | 10.71 | 48.58 | 163.92 | 6.84 | 51.39 |
| 21Q4 (9) | 0.26 | -5.18 | -26.05 | 2.67 | 1.52 | -80.51 | 15.04 | -69.19 | 165.79 | 0.00 | 0 | 0 | 200.87 | 4.93 | 51.76 | 153.43 | 2.48 | 34.95 |
| 21Q3 (8) | 0.28 | -17.87 | -23.46 | 2.63 | -81.75 | -81.32 | 48.81 | -81.04 | 313.42 | 0.00 | 0 | 0 | 191.44 | 12.01 | 40.42 | 149.71 | 3.31 | 27.51 |
| 21Q2 (7) | 0.34 | -2.46 | -5.0 | 14.41 | 1.19 | 5.57 | 257.50 | 1006.69 | 856.24 | 0.00 | 0 | 0 | 170.91 | 14.19 | 23.27 | 144.91 | 33.83 | 23.58 |
| 21Q1 (6) | 0.34 | -2.65 | -0.4 | 14.24 | 3.94 | 10.39 | -28.40 | -24.23 | 55.16 | 0.00 | 0 | 0 | 149.67 | 13.08 | 2.71 | 108.28 | -4.76 | -13.12 |
| 20Q4 (5) | 0.35 | -1.86 | 6.01 | 13.7 | -2.7 | 25.69 | -22.86 | 0.04 | 68.53 | 0.00 | 0 | 0 | 132.36 | -2.91 | -13.26 | 113.69 | -3.17 | -10.52 |
| 20Q3 (4) | 0.36 | 1.95 | 0.0 | 14.08 | 3.15 | 0.0 | -22.87 | 32.83 | 0.0 | 0.00 | 0 | 0.0 | 136.33 | -1.67 | 0.0 | 117.41 | 0.13 | 0.0 |
| 20Q2 (3) | 0.35 | 2.25 | 0.0 | 13.65 | 5.81 | 0.0 | -34.05 | 46.23 | 0.0 | 0.00 | 0 | 0.0 | 138.65 | -4.85 | 0.0 | 117.26 | -5.91 | 0.0 |
| 20Q1 (2) | 0.35 | 3.62 | 0.0 | 12.9 | 18.35 | 0.0 | -63.33 | 12.83 | 0.0 | 0.00 | 0 | 0.0 | 145.72 | -4.5 | 0.0 | 124.63 | -1.9 | 0.0 |
| 19Q4 (1) | 0.33 | 0.0 | 0.0 | 10.9 | 0.0 | 0.0 | -72.65 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 152.59 | 0.0 | 0.0 | 127.05 | 0.0 | 0.0 |
