- 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) | 0.15 | -12.78 | 0.5 | -28.57 | 17.1 | -1.44 | 6.54 | -61.44 | 0.00 | 0 | 471.32 | -0.36 | 312.69 | 8.26 |
| 2022 (9) | 0.17 | -20.13 | 0.7 | 40.0 | 17.35 | -5.81 | 16.96 | -81.76 | 0.00 | 0 | 473.04 | 24.05 | 288.83 | 10.12 |
| 2021 (8) | 0.21 | 60.67 | 0.5 | 51.52 | 18.42 | 5.62 | 92.97 | 389.83 | 0.00 | 0 | 381.33 | -37.53 | 262.28 | -45.83 |
| 2020 (7) | 0.13 | -41.15 | 0.33 | -86.96 | 17.44 | -45.07 | 18.98 | 122.77 | 0.00 | 0 | 610.44 | 71.34 | 484.17 | 81.94 |
| 2019 (6) | 0.22 | 19.87 | 2.53 | 837.04 | 31.75 | -24.49 | 8.52 | 0 | 0.00 | 0 | 356.28 | -20.59 | 266.12 | -13.93 |
| 2018 (5) | 0.19 | -29.04 | 0.27 | -84.21 | 42.05 | -11.68 | -72.80 | 0 | 0.00 | 0 | 448.66 | 35.09 | 309.19 | 10.77 |
| 2017 (4) | 0.26 | 2.85 | 1.71 | -38.71 | 47.61 | 13.65 | -44.68 | 0 | 0.00 | 0 | 332.12 | -6.22 | 279.14 | -4.7 |
| 2016 (3) | 0.26 | 28.8 | 2.79 | 1295.0 | 41.89 | -16.67 | -29.51 | 0 | 0.00 | 0 | 354.16 | -22.38 | 292.90 | -23.77 |
| 2015 (2) | 0.20 | -39.56 | 0.2 | -93.33 | 50.27 | -25.72 | -60.29 | 0 | 0.00 | 0 | 456.25 | 66.17 | 384.22 | 69.22 |
| 2014 (1) | 0.33 | -37.15 | 3.0 | -67.67 | 67.68 | -58.56 | -22.96 | 0 | 0.00 | 0 | 274.57 | 56.96 | 227.06 | 54.25 |
| 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) | 0.16 | -6.15 | -23.08 | 0.53 | 3.92 | -48.04 | -5.38 | -210.93 | -128.94 | 0.00 | 0 | 0 | 363.62 | 0.19 | 2.87 | 218.26 | -9.97 | -10.08 |
| 24Q2 (19) | 0.17 | 11.51 | 3.08 | 0.51 | 0.0 | -5.56 | 4.85 | -72.09 | -75.97 | 0.00 | 0 | 0 | 362.94 | -15.41 | -23.97 | 242.42 | -13.94 | -24.35 |
| 24Q1 (18) | 0.15 | 1.97 | 2.59 | 0.51 | 2.0 | -1.92 | 17.38 | 367.38 | 1655.56 | 0.00 | 0 | 0 | 429.07 | -8.96 | -22.82 | 281.70 | -9.91 | -20.0 |
| 23Q4 (17) | 0.15 | -27.92 | -12.78 | 0.5 | -50.98 | -28.57 | -6.50 | -134.97 | 70.28 | 0.00 | 0 | 0 | 471.32 | 33.34 | -0.36 | 312.69 | 28.82 | 8.26 |
| 23Q3 (16) | 0.20 | 25.77 | 9.42 | 1.02 | 88.89 | 104.0 | 18.59 | -7.88 | -45.31 | 0.00 | 0 | 0 | 353.46 | -25.96 | -17.4 | 242.73 | -24.25 | -10.07 |
| 23Q2 (15) | 0.16 | 10.99 | -15.4 | 0.54 | 3.85 | 8.0 | 20.18 | 1938.38 | -58.69 | 0.00 | 0 | 0 | 477.39 | -14.13 | 13.89 | 320.43 | -9.0 | 15.51 |
| 23Q1 (14) | 0.15 | -13.31 | -22.45 | 0.52 | -25.71 | -3.7 | 0.99 | 104.53 | -83.25 | 0.00 | 0 | 0 | 555.92 | 17.52 | 29.11 | 352.11 | 21.91 | 19.61 |
| 22Q4 (13) | 0.17 | -9.58 | -20.13 | 0.7 | 40.0 | 40.0 | -21.87 | -164.34 | -110.18 | 0.00 | 0 | 0 | 473.04 | 10.55 | 24.05 | 288.83 | 7.01 | 10.12 |
| 22Q3 (12) | 0.19 | -2.76 | 24.6 | 0.5 | 0.0 | 66.67 | 33.99 | -30.42 | -20.9 | 0.00 | 0 | 0 | 427.91 | 2.09 | -20.68 | 269.90 | -2.7 | -35.02 |
| 22Q2 (11) | 0.19 | 1.75 | 25.46 | 0.5 | -7.41 | 66.67 | 48.85 | 726.57 | 220.75 | 0.00 | 0 | 0 | 419.17 | -2.65 | -18.47 | 277.40 | -5.77 | -30.8 |
| 22Q1 (10) | 0.19 | -10.73 | 38.69 | 0.54 | 8.0 | 80.0 | 5.91 | -97.25 | -45.28 | 0.00 | 0 | 0 | 430.58 | 12.92 | -26.22 | 294.38 | 12.24 | -36.46 |
| 21Q4 (9) | 0.21 | 41.07 | 60.67 | 0.5 | 66.67 | 51.52 | 214.81 | 399.91 | -29.52 | 0.00 | 0 | 0 | 381.33 | -29.31 | -37.53 | 262.28 | -36.85 | -45.83 |
| 21Q3 (8) | 0.15 | -2.09 | 11.86 | 0.3 | 0.0 | -11.76 | 42.97 | 182.14 | 285.04 | 0.00 | 0 | 0 | 539.47 | 4.93 | -10.53 | 415.33 | 3.61 | -9.76 |
| 21Q2 (7) | 0.15 | 12.48 | 3.72 | 0.3 | 0.0 | -3.23 | 15.23 | 41.02 | 4.53 | 0.00 | 0 | 0 | 514.13 | -11.9 | -5.02 | 400.86 | -13.48 | 1.47 |
| 21Q1 (6) | 0.14 | 3.42 | -26.26 | 0.3 | -9.09 | -84.46 | 10.80 | -96.46 | 176.16 | 0.00 | 0 | 0 | 583.57 | -4.4 | 34.41 | 463.33 | -4.3 | 40.94 |
| 20Q4 (5) | 0.13 | -1.79 | -41.21 | 0.33 | -2.94 | -86.96 | 304.79 | 2631.09 | 1166.79 | 0.00 | 0 | 0 | 610.44 | 1.24 | 71.34 | 484.17 | 5.2 | 81.94 |
| 20Q3 (4) | 0.13 | -9.21 | 0.0 | 0.34 | 9.68 | 0.0 | 11.16 | -23.4 | 0.0 | 0.00 | 0 | 0.0 | 602.98 | 11.39 | 0.0 | 460.23 | 16.5 | 0.0 |
| 20Q2 (3) | 0.15 | -20.03 | 0.0 | 0.31 | -83.94 | 0.0 | 14.57 | 202.75 | 0.0 | 0.00 | 0 | 0.0 | 541.30 | 24.68 | 0.0 | 395.06 | 20.17 | 0.0 |
| 20Q1 (2) | 0.18 | -17.54 | 0.0 | 1.93 | -23.72 | 0.0 | -14.18 | -158.94 | 0.0 | 0.00 | 0 | 0.0 | 434.16 | 21.86 | 0.0 | 328.74 | 23.53 | 0.0 |
| 19Q4 (1) | 0.22 | 0.0 | 0.0 | 2.53 | 0.0 | 0.0 | 24.06 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 356.28 | 0.0 | 0.0 | 266.12 | 0.0 | 0.0 |
