- 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) | 0.43 | -15.43 | 10.96 | -43.74 | 94.04 | -23.66 | 2.95 | -74.85 | 140.00 | 0 | 244.82 | 55.1 | 134.13 | 49.57 |
| 2022 (9) | 0.50 | -0.59 | 19.48 | -35.43 | 123.18 | 27.23 | 11.73 | 8.31 | 0.00 | 0 | 157.85 | -0.37 | 89.68 | -2.91 |
| 2021 (8) | 0.51 | -8.57 | 30.17 | 2.34 | 96.82 | -5.8 | 10.83 | -25.87 | 0.00 | 0 | 158.43 | 8.22 | 92.37 | 1.66 |
| 2020 (7) | 0.56 | 25.97 | 29.48 | 140.65 | 102.78 | -0.46 | 14.61 | 125.46 | 0.00 | 0 | 146.40 | -36.63 | 90.86 | -46.93 |
| 2019 (6) | 0.44 | -27.77 | 12.25 | -37.08 | 103.26 | 2.66 | 6.48 | -8.86 | 0.68 | 6.43 | 231.01 | 56.94 | 171.21 | 112.42 |
| 2018 (5) | 0.61 | 30.15 | 19.47 | 67.12 | 100.58 | 17.66 | 7.11 | -51.53 | 0.64 | -49.03 | 147.20 | -32.05 | 80.60 | -47.69 |
| 2017 (4) | 0.47 | -9.28 | 11.65 | 8.47 | 85.48 | -2.45 | 14.67 | -31.51 | 1.26 | 15.41 | 216.64 | 2.61 | 154.07 | 7.93 |
| 2016 (3) | 0.52 | 0.35 | 10.74 | -5.21 | 87.63 | 8.68 | 21.42 | 71.63 | 1.09 | -53.74 | 211.13 | 10.26 | 142.75 | 10.79 |
| 2015 (2) | 0.52 | 1.1 | 11.33 | -35.52 | 80.63 | 31.68 | 12.48 | 24.18 | 2.35 | -71.46 | 191.48 | -24.97 | 128.85 | -21.97 |
| 2014 (1) | 0.51 | -5.93 | 17.57 | 51.47 | 61.23 | -10.51 | 10.05 | -2.71 | 8.25 | 0 | 255.21 | 41.65 | 165.12 | 37.27 |
| 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) | 0.42 | -6.15 | -5.7 | 16.9 | 20.03 | 5.76 | 3.22 | -22.22 | 1241.67 | 71.88 | 0.0 | 0 | 231.23 | 5.39 | 19.4 | 133.61 | 8.27 | 28.67 |
| 24Q2 (19) | 0.45 | -7.86 | -10.97 | 14.08 | -24.26 | -42.06 | 4.14 | 126.23 | 87.33 | 71.88 | 0 | 0 | 219.41 | 8.0 | 25.92 | 123.40 | 6.32 | 13.26 |
| 24Q1 (18) | 0.48 | 13.31 | -10.16 | 18.59 | 69.62 | 9.81 | 1.83 | -67.84 | -65.67 | 0.00 | 0 | 0 | 203.16 | -17.02 | 25.21 | 116.06 | -13.47 | 28.53 |
| 23Q4 (17) | 0.43 | -3.76 | -15.43 | 10.96 | -31.41 | -43.74 | 5.69 | 2270.83 | -36.64 | 0.00 | 0 | 0 | 244.82 | 26.42 | 55.1 | 134.13 | 29.17 | 49.57 |
| 23Q3 (16) | 0.44 | -11.39 | -17.82 | 15.98 | -34.24 | -46.1 | 0.24 | -89.14 | -96.79 | 0.00 | 0 | 0 | 193.66 | 11.15 | 29.76 | 103.84 | -4.69 | 33.4 |
| 23Q2 (15) | 0.50 | -7.02 | -13.45 | 24.3 | 43.53 | -34.84 | 2.21 | -58.54 | -88.15 | 0.00 | 0 | 0 | 174.24 | 7.38 | 23.54 | 108.95 | 20.65 | 47.75 |
| 23Q1 (14) | 0.54 | 6.66 | -4.83 | 16.93 | -13.09 | -47.36 | 5.33 | -40.65 | -72.83 | 0.00 | 0 | 0 | 162.26 | 2.79 | 14.38 | 90.30 | 0.69 | 32.0 |
| 22Q4 (13) | 0.50 | -6.48 | -0.59 | 19.48 | -34.3 | -35.43 | 8.98 | 20.05 | -54.32 | 0.00 | 0 | 0 | 157.85 | 5.76 | -0.37 | 89.68 | 15.21 | -2.91 |
| 22Q3 (12) | 0.54 | -6.67 | 14.0 | 29.65 | -20.49 | 15.15 | 7.48 | -59.89 | -33.39 | 0.00 | 0 | 0 | 149.25 | 5.82 | -9.48 | 77.84 | 5.56 | -8.27 |
| 22Q2 (11) | 0.58 | 2.25 | 8.99 | 37.29 | 15.95 | 28.72 | 18.65 | -4.94 | 52.74 | 0.00 | 0 | 0 | 141.04 | -0.58 | -6.37 | 73.74 | 7.79 | -16.25 |
| 22Q1 (10) | 0.57 | 11.4 | 9.76 | 32.16 | 6.6 | 6.91 | 19.62 | -0.2 | 426.01 | 0.00 | 0 | 0 | 141.86 | -10.46 | -8.5 | 68.41 | -25.94 | -27.26 |
| 21Q4 (9) | 0.51 | 7.24 | -8.57 | 30.17 | 17.17 | 2.34 | 19.66 | 75.07 | -41.51 | 0.00 | 0 | 0 | 158.43 | -3.91 | 8.22 | 92.37 | 8.85 | 1.66 |
| 21Q3 (8) | 0.47 | -10.78 | -14.22 | 25.75 | -11.11 | 10.18 | 11.23 | -8.03 | -16.01 | 0.00 | 0 | 0 | 164.88 | 9.45 | 2.49 | 84.86 | -3.62 | -21.84 |
| 21Q2 (7) | 0.53 | 2.97 | 4.02 | 28.97 | -3.69 | 52.71 | 12.21 | 227.35 | -40.03 | 0.00 | 0 | 0 | 150.64 | -2.84 | -13.67 | 88.05 | -6.38 | -24.6 |
| 21Q1 (6) | 0.52 | -7.2 | 21.61 | 30.08 | 2.04 | 143.37 | 3.73 | -88.9 | 78.47 | 0.00 | 0 | -100.0 | 155.04 | 5.9 | -31.0 | 94.05 | 3.51 | -36.0 |
| 20Q4 (5) | 0.56 | 0.62 | 25.97 | 29.48 | 26.14 | 140.65 | 33.61 | 151.38 | 235.09 | 0.00 | 0 | -100.0 | 146.40 | -9.0 | -36.63 | 90.86 | -16.31 | -46.93 |
| 20Q3 (4) | 0.55 | 8.19 | 0.0 | 23.37 | 23.19 | 0.0 | 13.37 | -34.33 | 0.0 | 0.00 | 0 | 0.0 | 160.88 | -7.8 | 0.0 | 108.57 | -7.03 | 0.0 |
| 20Q2 (3) | 0.51 | 20.39 | 0.0 | 18.97 | 53.48 | 0.0 | 20.36 | 874.16 | 0.0 | 0.00 | -100.0 | 0.0 | 174.49 | -22.35 | 0.0 | 116.78 | -20.53 | 0.0 |
| 20Q1 (2) | 0.42 | -3.88 | 0.0 | 12.36 | 0.9 | 0.0 | 2.09 | -79.16 | 0.0 | 2.08 | 0.0 | 0.0 | 224.70 | -2.73 | 0.0 | 146.95 | -14.17 | 0.0 |
| 19Q4 (1) | 0.44 | 0.0 | 0.0 | 12.25 | 0.0 | 0.0 | 10.03 | 0.0 | 0.0 | 2.08 | 0.0 | 0.0 | 231.01 | 0.0 | 0.0 | 171.21 | 0.0 | 0.0 |
