- 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) | 0.29 | -11.93 | 3.58 | -46.96 | 645.68 | -6.08 | 292.23 | -41.44 | 0.00 | 0 | 258.23 | 14.31 | 190.59 | 32.56 |
| 2022 (9) | 0.33 | -1.1 | 6.75 | 160.62 | 687.45 | 17.27 | 499.05 | -23.87 | 0.01 | 0 | 225.90 | 6.15 | 143.78 | 8.99 |
| 2021 (8) | 0.34 | 11.49 | 2.59 | 26.34 | 586.22 | 14.68 | 655.54 | 44.57 | 0.00 | 0 | 212.81 | -15.01 | 131.92 | -27.43 |
| 2020 (7) | 0.30 | -1.6 | 2.05 | -30.74 | 511.19 | -5.59 | 453.44 | 21.66 | 0.00 | 0 | 250.39 | 7.43 | 181.79 | 12.96 |
| 2019 (6) | 0.31 | -6.35 | 2.96 | 97.33 | 541.45 | 11.12 | 372.71 | -78.15 | 0.00 | -33.03 | 233.07 | 11.6 | 160.94 | 13.09 |
| 2018 (5) | 0.33 | 3.02 | 1.5 | 17.19 | 487.27 | 9.81 | 1705.74 | 173.91 | 0.01 | -60.5 | 208.84 | -0.56 | 142.31 | -4.8 |
| 2017 (4) | 0.32 | -6.83 | 1.28 | -74.09 | 443.75 | 5.65 | 622.73 | 1.23 | 0.02 | 0 | 210.02 | 13.38 | 149.48 | 13.24 |
| 2016 (3) | 0.34 | 10.17 | 4.94 | -44.31 | 420.02 | 10.53 | 615.17 | -1.95 | 0.00 | 0 | 185.23 | -5.34 | 132.00 | -4.39 |
| 2015 (2) | 0.31 | 8.44 | 8.87 | 1512.73 | 380.01 | 6.35 | 627.39 | 49.06 | 0.00 | 0 | 195.68 | -15.38 | 138.06 | -15.27 |
| 2014 (1) | 0.29 | -3.05 | 0.55 | -79.48 | 357.32 | 16.54 | 420.90 | -7.35 | 0.00 | 0 | 231.24 | 8.11 | 162.94 | 7.71 |
| 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) | 0.27 | -26.58 | -12.43 | 0.38 | 850.0 | -91.59 | 134.10 | 3.96 | -50.38 | 0.02 | 0 | 0 | 275.88 | 38.02 | 10.94 | 197.14 | 27.93 | 12.09 |
| 24Q2 (19) | 0.36 | -6.83 | -5.45 | 0.04 | -98.43 | -99.2 | 128.99 | 23.33 | -60.99 | 0.00 | 0 | 0 | 199.88 | 9.24 | 4.07 | 154.10 | 11.84 | 12.55 |
| 24Q1 (18) | 0.39 | 33.42 | -8.79 | 2.55 | -28.77 | -62.0 | 104.59 | -56.34 | -68.23 | 0.00 | 0 | 0 | 182.98 | -29.14 | 5.43 | 137.78 | -27.71 | 19.54 |
| 23Q4 (17) | 0.29 | -4.06 | -11.93 | 3.58 | -20.8 | -46.96 | 239.56 | -11.36 | -40.09 | 0.00 | 0 | -100.0 | 258.23 | 3.84 | 14.31 | 190.59 | 8.36 | 32.56 |
| 23Q3 (16) | 0.31 | -20.73 | -9.07 | 4.52 | -9.05 | -32.64 | 270.27 | -18.27 | -55.47 | 0.00 | 0 | -100.0 | 248.67 | 29.48 | 11.83 | 175.88 | 28.45 | 34.78 |
| 23Q2 (15) | 0.39 | -10.12 | -7.47 | 4.97 | -25.93 | -3.12 | 330.69 | 0.44 | -16.27 | 0.00 | 0 | -100.0 | 192.06 | 10.67 | 7.19 | 136.92 | 18.79 | 26.15 |
| 23Q1 (14) | 0.43 | 28.84 | 3.05 | 6.71 | -0.59 | 37.22 | 329.23 | -17.67 | -52.96 | 0.00 | -100.0 | -100.0 | 173.55 | -23.17 | 2.48 | 115.26 | -19.84 | 18.84 |
| 22Q4 (13) | 0.33 | -0.95 | -1.1 | 6.75 | 0.6 | 160.62 | 399.89 | -34.11 | -37.86 | 0.05 | 37.61 | 0 | 225.90 | 1.59 | 6.15 | 143.78 | 10.18 | 8.99 |
| 22Q3 (12) | 0.34 | -19.32 | -0.88 | 6.71 | 30.8 | 193.01 | 606.90 | 53.67 | -18.81 | 0.03 | -25.49 | 0 | 222.36 | 24.11 | 4.78 | 130.49 | 20.22 | 4.34 |
| 22Q2 (11) | 0.42 | 0.1 | 0.51 | 5.13 | 4.91 | 261.27 | 394.93 | -43.57 | -34.15 | 0.05 | 1.98 | 0 | 179.17 | 5.8 | 3.32 | 108.54 | 11.91 | -8.34 |
| 22Q1 (10) | 0.42 | 23.65 | 2.01 | 4.89 | 88.8 | 185.96 | 699.91 | 8.76 | 10.86 | 0.05 | 0 | 0 | 169.35 | -20.42 | -4.03 | 96.99 | -26.48 | -22.97 |
| 21Q4 (9) | 0.34 | -0.74 | 11.49 | 2.59 | 13.1 | 26.34 | 643.56 | -13.9 | 49.2 | 0.00 | 0 | 0 | 212.81 | 0.28 | -15.01 | 131.92 | 5.49 | -27.43 |
| 21Q3 (8) | 0.34 | -18.19 | 9.92 | 2.29 | 61.27 | -23.92 | 747.46 | 24.63 | 50.65 | 0.00 | 0 | 0 | 212.21 | 22.37 | -11.06 | 125.06 | 5.61 | -22.18 |
| 21Q2 (7) | 0.41 | 1.59 | 0.93 | 1.42 | -16.96 | -46.82 | 599.75 | -5.0 | -18.52 | 0.00 | 0 | 0 | 173.42 | -1.72 | -1.29 | 118.42 | -5.96 | -1.09 |
| 21Q1 (6) | 0.41 | 35.14 | -1.83 | 1.71 | -16.59 | -44.3 | 631.33 | 46.36 | 145.68 | 0.00 | 0 | -100.0 | 176.46 | -29.53 | 7.18 | 125.92 | -30.73 | 15.6 |
| 20Q4 (5) | 0.30 | -2.14 | -1.6 | 2.05 | -31.89 | -30.74 | 431.35 | -13.06 | 1.29 | 0.00 | 0 | -100.0 | 250.39 | 4.95 | 7.04 | 181.79 | 13.12 | 12.35 |
| 20Q3 (4) | 0.31 | -24.88 | 0.0 | 3.01 | 12.73 | 0.0 | 496.17 | -32.59 | 0.0 | 0.00 | 0 | 0.0 | 238.59 | 35.81 | 0.0 | 160.71 | 34.24 | 0.0 |
| 20Q2 (3) | 0.41 | -1.18 | 0.0 | 2.67 | -13.03 | 0.0 | 736.06 | 186.44 | 0.0 | 0.00 | -100.0 | 0.0 | 175.68 | 6.71 | 0.0 | 119.72 | 9.91 | 0.0 |
| 20Q1 (2) | 0.42 | 35.46 | 0.0 | 3.07 | 3.72 | 0.0 | 256.97 | -39.66 | 0.0 | 0.03 | 27.63 | 0.0 | 164.64 | -29.62 | 0.0 | 108.93 | -32.68 | 0.0 |
| 19Q4 (1) | 0.31 | 0.0 | 0.0 | 2.96 | 0.0 | 0.0 | 425.85 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 233.93 | 0.0 | 0.0 | 161.80 | 0.0 | 0.0 |
