- 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) | 0.28 | -14.36 | 8.46 | -23.09 | 32.4 | -18.47 | 8.18 | -50.93 | 31.50 | 1379.55 | 246.59 | 17.03 | 197.19 | 33.52 |
| 2022 (9) | 0.33 | -1.25 | 11.0 | 8.91 | 39.74 | -15.72 | 16.67 | -74.75 | 2.13 | 0 | 210.70 | 4.23 | 147.69 | 15.48 |
| 2021 (8) | 0.34 | 17.59 | 10.1 | 317.36 | 47.15 | -33.13 | 66.01 | -79.63 | 0.00 | 0 | 202.15 | -26.01 | 127.89 | -36.17 |
| 2020 (7) | 0.28 | 65.35 | 2.42 | 0 | 70.51 | 139.26 | 324.02 | 3399.14 | 0.02 | 0 | 273.21 | -29.32 | 200.37 | -33.75 |
| 2019 (6) | 0.17 | 14.26 | 0 | 0 | 29.47 | 5.21 | 9.26 | -98.02 | 0.00 | 0 | 386.54 | -4.19 | 302.43 | 0.85 |
| 2018 (5) | 0.15 | 11.29 | 0.01 | 0 | 28.01 | 11.46 | 467.15 | 0 | 0.00 | 0 | 403.44 | -5.65 | 299.88 | -14.15 |
| 2017 (4) | 0.14 | -7.19 | 0 | 0 | 25.13 | 0.36 | -345.96 | 0 | 0.00 | 0 | 427.60 | 6.83 | 349.29 | -0.65 |
| 2016 (3) | 0.15 | 10.02 | 0.02 | 0 | 25.04 | 12.09 | -51.62 | 0 | 0.00 | 0 | 400.26 | -5.04 | 351.59 | -4.24 |
| 2015 (2) | 0.13 | 4.74 | 0 | 0 | 22.34 | -15.22 | -13174.60 | 0 | 0.00 | 0 | 421.50 | -7.1 | 367.16 | -8.41 |
| 2014 (1) | 0.13 | 46.98 | 0 | 0 | 26.35 | 148.58 | -1186.76 | 0 | 0.00 | 0 | 453.72 | -21.84 | 400.87 | -26.26 |
| 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) | 0.28 | -10.37 | -9.06 | 6.44 | -20.98 | -28.21 | 3.55 | -71.51 | -75.68 | 4.27 | 0.0 | 0.0 | 252.78 | 8.57 | 10.72 | 200.41 | 5.94 | 13.12 |
| 24Q2 (19) | 0.31 | 14.96 | -5.43 | 8.15 | 0.0 | -20.64 | 12.46 | 243.25 | -60.66 | 4.27 | 0.0 | 173.33 | 232.82 | -9.86 | 9.53 | 189.18 | -9.35 | 15.62 |
| 24Q1 (18) | 0.27 | -3.74 | -14.3 | 8.15 | -3.66 | -25.77 | 3.63 | 195.12 | 124.93 | 4.27 | 0.0 | 0 | 258.29 | 4.74 | 18.23 | 208.69 | 5.83 | 36.28 |
| 23Q4 (17) | 0.28 | -8.32 | -14.36 | 8.46 | -5.69 | -23.09 | 1.23 | -91.58 | 115.73 | 4.27 | 0.0 | 0 | 246.59 | 8.01 | 17.03 | 197.19 | 11.31 | 33.52 |
| 23Q3 (16) | 0.31 | -6.79 | -6.39 | 8.97 | -12.66 | -12.91 | 14.60 | -53.9 | -39.29 | 4.27 | 173.33 | 0 | 228.31 | 7.41 | 10.17 | 177.16 | 8.28 | 30.15 |
| 23Q2 (15) | 0.33 | 4.18 | -12.32 | 10.27 | -6.47 | -6.64 | 31.67 | 317.51 | -16.22 | 1.56 | 0 | 0 | 212.56 | -2.7 | 15.53 | 163.62 | 6.85 | 30.65 |
| 23Q1 (14) | 0.32 | -3.81 | -3.31 | 10.98 | -0.18 | -0.54 | -14.56 | -86.19 | -176.43 | 0.00 | 0 | 0 | 218.46 | 3.68 | 5.86 | 153.13 | 3.68 | 12.53 |
| 22Q4 (13) | 0.33 | 0.21 | -1.25 | 11.0 | 6.8 | 8.91 | -7.82 | -132.52 | -133.82 | 0.00 | 0 | 0 | 210.70 | 1.67 | 4.23 | 147.69 | 8.5 | 15.48 |
| 22Q3 (12) | 0.33 | -12.7 | -12.67 | 10.3 | -6.36 | 14.44 | 24.05 | -36.38 | -37.98 | 0.00 | 0 | 0 | 207.24 | 12.64 | 13.79 | 136.12 | 8.69 | 20.28 |
| 22Q2 (11) | 0.38 | 14.89 | 48.62 | 11.0 | -0.36 | 382.46 | 37.80 | 98.43 | -65.58 | 0.00 | 0 | 0 | 183.98 | -10.85 | -34.29 | 125.24 | -7.97 | -27.9 |
| 22Q1 (10) | 0.33 | -1.76 | 22.98 | 11.04 | 9.31 | 382.1 | 19.05 | -17.6 | -86.75 | 0.00 | 0 | -100.0 | 206.36 | 2.08 | -27.11 | 136.08 | 6.4 | -28.3 |
| 21Q4 (9) | 0.34 | -11.38 | 17.59 | 10.1 | 12.22 | 317.36 | 23.12 | -40.38 | -92.7 | 0.00 | 0 | -100.0 | 202.15 | 11.0 | -26.01 | 127.89 | 13.01 | -36.17 |
| 21Q3 (8) | 0.38 | 48.58 | 5.26 | 9.0 | 294.74 | 134.99 | 38.78 | -64.69 | -94.12 | 0.00 | 0 | -100.0 | 182.12 | -34.96 | -16.09 | 113.17 | -34.85 | -29.05 |
| 21Q2 (7) | 0.25 | -4.93 | 12.37 | 2.28 | -0.44 | 240.3 | 109.82 | -23.59 | -36.71 | 0.00 | -100.0 | -100.0 | 280.00 | -1.11 | -8.34 | 173.70 | -8.48 | -25.72 |
| 21Q1 (6) | 0.27 | -6.07 | 83.79 | 2.29 | -5.37 | 22800.0 | 143.73 | -54.62 | 1435.58 | 0.32 | 249.43 | 0 | 283.13 | 3.63 | -38.7 | 189.80 | -5.28 | -47.87 |
| 20Q4 (5) | 0.28 | -20.66 | 65.35 | 2.42 | -36.81 | 0 | 316.76 | -52.01 | 518.91 | 0.09 | 143.92 | 0 | 273.21 | 25.87 | -29.32 | 200.37 | 25.62 | -33.75 |
| 20Q3 (4) | 0.36 | 58.61 | 0.0 | 3.83 | 471.64 | 0.0 | 660.05 | 280.37 | 0.0 | 0.04 | -79.82 | 0.0 | 217.05 | -28.95 | 0.0 | 159.50 | -31.79 | 0.0 |
| 20Q2 (3) | 0.23 | 55.49 | 0.0 | 0.67 | 6600.0 | 0.0 | 173.53 | 1753.95 | 0.0 | 0.19 | 0 | 0.0 | 305.47 | -33.87 | 0.0 | 233.83 | -35.77 | 0.0 |
| 20Q1 (2) | 0.15 | -15.5 | 0.0 | 0.01 | 0 | 0.0 | 9.36 | -81.71 | 0.0 | 0.00 | 0 | 0.0 | 461.89 | 19.49 | 0.0 | 364.06 | 20.38 | 0.0 |
| 19Q4 (1) | 0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 51.18 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 386.54 | 0.0 | 0.0 | 302.43 | 0.0 | 0.0 |
