- 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) | 0.45 | 0.65 | 1.81 | 8.38 | 1829.66 | 1.42 | 332.80 | 3.28 | 0.00 | 0 | 208.42 | -0.19 | 117.78 | -5.83 |
| 2022 (9) | 0.44 | -17.66 | 1.67 | -91.72 | 1804.11 | -10.6 | 322.24 | -70.81 | 0.00 | 0 | 208.81 | 20.47 | 125.07 | 25.98 |
| 2021 (8) | 0.54 | -1.63 | 20.16 | -35.34 | 2018.1 | 37.75 | 1103.89 | 266.23 | 0.00 | 0 | 173.33 | 2.48 | 99.28 | -0.35 |
| 2020 (7) | 0.55 | 12.47 | 31.18 | 102.34 | 1465.03 | 21.59 | 301.42 | 8.49 | 0.00 | 0 | 169.13 | -9.95 | 99.63 | -3.46 |
| 2019 (6) | 0.49 | 6.32 | 15.41 | -49.02 | 1204.91 | 1.66 | 277.84 | -44.13 | 0.00 | 1.37 | 187.81 | -5.77 | 103.20 | 1.62 |
| 2018 (5) | 0.46 | 5.25 | 30.23 | 7097.62 | 1185.27 | 11.38 | 497.33 | -72.12 | 0.00 | -23.08 | 199.30 | -3.45 | 101.55 | -16.68 |
| 2017 (4) | 0.43 | -7.02 | 0.42 | 100.0 | 1064.2 | 4.14 | 1784.05 | -21.16 | 0.00 | -11.41 | 206.42 | 7.45 | 121.88 | 5.15 |
| 2016 (3) | 0.47 | 4.57 | 0.21 | -96.64 | 1021.91 | 19.81 | 2262.92 | 766.99 | 0.00 | 10.81 | 192.11 | -2.04 | 115.91 | -1.17 |
| 2015 (2) | 0.45 | -5.26 | 6.25 | -71.0 | 852.95 | 0.46 | 261.01 | 239.59 | 0.00 | -33.92 | 196.11 | 6.32 | 117.28 | 10.4 |
| 2014 (1) | 0.47 | 4.99 | 21.55 | 76.06 | 849.02 | 18.12 | 76.86 | -59.83 | 0.01 | 0 | 184.45 | -3.96 | 106.23 | -13.51 |
| 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) | 0.50 | -1.54 | 0.24 | 37.99 | 23.54 | 22.87 | 113.03 | -75.49 | -77.26 | 0.00 | 0 | 0 | 184.81 | 1.8 | -1.57 | 97.71 | 3.18 | -9.33 |
| 24Q2 (19) | 0.51 | 3.34 | 1.73 | 30.75 | 1014.13 | 925.0 | 461.14 | -36.6 | -7.99 | 0.00 | 0 | 0 | 181.55 | -4.01 | -2.94 | 94.70 | -7.83 | -13.64 |
| 24Q1 (18) | 0.49 | 10.07 | -4.98 | 2.76 | 52.49 | 80.39 | 727.30 | 1065.54 | -8.31 | 0.00 | 0 | 0 | 189.13 | -9.26 | 5.04 | 102.74 | -12.77 | -10.0 |
| 23Q4 (17) | 0.45 | -10.5 | 0.65 | 1.81 | -94.15 | 8.38 | 62.40 | -87.45 | -57.3 | 0.00 | 0 | 0 | 208.42 | 11.0 | -0.19 | 117.78 | 9.29 | -5.83 |
| 23Q3 (16) | 0.50 | -0.08 | 25.35 | 30.92 | 930.67 | 284.1 | 497.16 | -0.8 | 304.29 | 0.00 | 0 | 0 | 187.76 | 0.38 | -19.32 | 107.77 | -1.72 | -13.07 |
| 23Q2 (15) | 0.50 | -3.47 | -2.73 | 3.0 | 96.08 | -92.01 | 501.18 | -36.82 | 77.16 | 0.00 | 0 | 0 | 187.04 | 3.88 | 3.11 | 109.66 | -3.94 | 14.49 |
| 23Q1 (14) | 0.52 | 16.6 | -13.56 | 1.53 | -8.38 | -45.55 | 793.21 | 442.81 | -52.19 | 0.00 | 0 | 0 | 180.06 | -13.77 | 15.49 | 114.16 | -8.72 | 45.56 |
| 22Q4 (13) | 0.44 | 11.45 | -17.66 | 1.67 | -79.25 | -91.72 | 146.13 | 18.83 | -73.4 | 0.00 | 0 | 0 | 208.81 | -10.27 | 20.47 | 125.07 | 0.88 | 25.98 |
| 22Q3 (12) | 0.40 | -22.46 | -27.07 | 8.05 | -78.57 | -73.18 | 122.97 | -56.53 | -92.25 | 0.00 | 0 | 0 | 232.71 | 28.29 | 36.57 | 123.98 | 29.44 | 27.38 |
| 22Q2 (11) | 0.51 | -14.21 | -10.47 | 37.57 | 1237.01 | 187750.0 | 282.90 | -82.95 | -88.83 | 0.00 | 0 | 0 | 181.39 | 16.34 | 12.2 | 95.78 | 22.12 | 1.24 |
| 22Q1 (10) | 0.60 | 11.06 | 15.44 | 2.81 | -86.06 | 639.47 | 1659.03 | 202.02 | 50.43 | 0.00 | 0 | 0 | 155.91 | -10.05 | -12.79 | 78.43 | -21.0 | -29.75 |
| 21Q4 (9) | 0.54 | -1.28 | -1.63 | 20.16 | -32.84 | -35.34 | 549.31 | -65.36 | 67.52 | 0.00 | 0 | 0 | 173.33 | 1.73 | 2.48 | 99.28 | 2.0 | -0.35 |
| 21Q3 (8) | 0.54 | -4.81 | -2.45 | 30.02 | 150000.0 | -2.18 | 1585.88 | -37.37 | 365.05 | 0.00 | 0 | 0 | 170.39 | 5.4 | 2.9 | 97.33 | 2.87 | -3.1 |
| 21Q2 (7) | 0.57 | 10.61 | 4.76 | 0.02 | -94.74 | -99.93 | 2532.28 | 129.61 | 793.54 | 0.00 | 0 | 0 | 161.66 | -9.57 | -4.4 | 94.61 | -15.26 | -10.27 |
| 21Q1 (6) | 0.52 | -5.36 | 17.97 | 0.38 | -98.78 | -97.7 | 1102.84 | 236.32 | 361.63 | 0.00 | 0 | -100.0 | 178.77 | 5.7 | -14.31 | 111.65 | 12.06 | -5.08 |
| 20Q4 (5) | 0.55 | -2.11 | 12.47 | 31.18 | 1.6 | 102.34 | 327.91 | -3.84 | 72.97 | 0.00 | 0 | -100.0 | 169.13 | 2.14 | -10.16 | 99.63 | -0.81 | 0.18 |
| 20Q3 (4) | 0.56 | 2.23 | 0.0 | 30.69 | 0.43 | 0.0 | 341.01 | 20.33 | 0.0 | 0.00 | 0 | 0.0 | 165.58 | -2.08 | 0.0 | 100.44 | -4.74 | 0.0 |
| 20Q2 (3) | 0.55 | 24.56 | 0.0 | 30.56 | 84.88 | 0.0 | 283.40 | 18.63 | 0.0 | 0.00 | -100.0 | 0.0 | 169.10 | -18.95 | 0.0 | 105.44 | -10.36 | 0.0 |
| 20Q1 (2) | 0.44 | -9.77 | 0.0 | 16.53 | 7.27 | 0.0 | 238.90 | 26.02 | 0.0 | 0.01 | 4.88 | 0.0 | 208.63 | 10.83 | 0.0 | 117.62 | 18.27 | 0.0 |
| 19Q4 (1) | 0.49 | 0.0 | 0.0 | 15.41 | 0.0 | 0.0 | 189.58 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 188.25 | 0.0 | 0.0 | 99.45 | 0.0 | 0.0 |
