- 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) | 0.70 | -0.36 | 60.05 | -4.67 | 25.03 | 357.59 | 27.87 | 7.03 | 0.00 | 0 | 136.47 | 1.4 | 23.90 | 50.03 |
| 2022 (9) | 0.70 | 9.77 | 62.99 | 10.96 | 5.47 | -64.2 | 26.04 | -65.54 | 0.00 | 0 | 134.58 | -11.75 | 15.93 | -36.99 |
| 2021 (8) | 0.64 | -3.33 | 56.77 | 9.98 | 15.28 | -71.21 | 75.56 | 1601.8 | 0.00 | 0 | 152.50 | -4.68 | 25.28 | -9.91 |
| 2020 (7) | 0.66 | -0.62 | 51.62 | -9.76 | 53.07 | 7.49 | 4.44 | -52.51 | 0.00 | 0 | 159.99 | 4.12 | 28.06 | -42.36 |
| 2019 (6) | 0.66 | 27.95 | 57.2 | 274.1 | 49.37 | -19.44 | 9.35 | -68.38 | 0.70 | 239.38 | 153.66 | -33.02 | 48.68 | -56.26 |
| 2018 (5) | 0.52 | -19.77 | 15.29 | -42.0 | 61.28 | 218.83 | 29.57 | 0 | 0.21 | 0 | 229.40 | 51.7 | 111.30 | 187.97 |
| 2017 (4) | 0.65 | 9.06 | 26.36 | 1.5 | 19.22 | 0.05 | -8.16 | 0 | 0.00 | 0 | 151.22 | -0.16 | 38.65 | -11.58 |
| 2016 (3) | 0.59 | 5.85 | 25.97 | 15.47 | 19.21 | 55.8 | 6.64 | -36.15 | 0.00 | 0 | 151.46 | -5.28 | 43.71 | -24.81 |
| 2015 (2) | 0.56 | 4.88 | 22.49 | 25.85 | 12.33 | 27.77 | 10.40 | -63.75 | 0.00 | 0 | 159.91 | -20.83 | 58.13 | -23.21 |
| 2014 (1) | 0.53 | 2.82 | 17.87 | 16.64 | 9.65 | 21.54 | 28.69 | 185.76 | 0.00 | 0 | 201.98 | -3.63 | 75.70 | 13.26 |
| 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) | 0.75 | 7.29 | 5.64 | 81.27 | 17.14 | 21.03 | 2.31 | -84.89 | -79.58 | 0.00 | 0 | 0 | 128.18 | -6.31 | 2.65 | 10.86 | -55.62 | -35.51 |
| 24Q2 (19) | 0.70 | 0.75 | -0.44 | 69.38 | 8.39 | 5.3 | 15.29 | -52.01 | -59.34 | 0.00 | 0 | 0 | 136.81 | -0.94 | 8.56 | 24.47 | -5.12 | 37.24 |
| 24Q1 (18) | 0.69 | -0.63 | -4.08 | 64.01 | 6.59 | -10.38 | 31.86 | -33.35 | 146.6 | 0.00 | 0 | 0 | 138.11 | 1.2 | 9.76 | 25.79 | 7.91 | 47.54 |
| 23Q4 (17) | 0.70 | -1.65 | -0.36 | 60.05 | -10.57 | -4.67 | 47.80 | 322.63 | -10.02 | 0.00 | 0 | 0 | 136.47 | 9.29 | 1.4 | 23.90 | 41.92 | 50.03 |
| 23Q3 (16) | 0.71 | 1.11 | 2.4 | 67.15 | 1.91 | 25.54 | 11.31 | -69.92 | 149.0 | 0.00 | 0 | 0 | 124.87 | -0.91 | -15.0 | 16.84 | -5.55 | -1.23 |
| 23Q2 (15) | 0.70 | -2.93 | 5.18 | 65.89 | -7.74 | 19.8 | 37.60 | 154.99 | -21.34 | 0.00 | 0 | 0 | 126.02 | 0.15 | -13.25 | 17.83 | 2.0 | -23.25 |
| 23Q1 (14) | 0.72 | 3.22 | 8.91 | 71.42 | 13.38 | 25.89 | -68.37 | -228.71 | -599.05 | 0.00 | 0 | 0 | 125.83 | -6.5 | -13.99 | 17.48 | 9.73 | -21.58 |
| 22Q4 (13) | 0.70 | 1.07 | 9.77 | 62.99 | 17.76 | 10.96 | 53.12 | 330.16 | 29.85 | 0.00 | 0 | 0 | 134.58 | -8.39 | -11.75 | 15.93 | -6.57 | -36.99 |
| 22Q3 (12) | 0.69 | 3.86 | 10.26 | 53.49 | -2.75 | -7.23 | -23.08 | -148.28 | -177.58 | 0.00 | 0 | 0 | 146.90 | 1.12 | -5.21 | 17.05 | -26.6 | -41.55 |
| 22Q2 (11) | 0.67 | 0.51 | 7.56 | 55.0 | -3.05 | 7.25 | 47.80 | 248.91 | -78.62 | 0.00 | 0 | 0 | 145.27 | -0.7 | -15.91 | 23.23 | 4.22 | -27.02 |
| 22Q1 (10) | 0.66 | 4.04 | -1.31 | 56.73 | -0.07 | 10.09 | 13.70 | -66.51 | -46.51 | 0.00 | 0 | 0 | 146.30 | -4.07 | -6.3 | 22.29 | -11.83 | -24.57 |
| 21Q4 (9) | 0.64 | 1.52 | -3.33 | 56.77 | -1.54 | 9.98 | 40.91 | 37.51 | 61.0 | 0.00 | 0 | 0 | 152.50 | -1.6 | -4.68 | 25.28 | -13.34 | -9.91 |
| 21Q3 (8) | 0.63 | 1.33 | -10.48 | 57.66 | 12.44 | -10.26 | 29.75 | -86.69 | 150.63 | 0.00 | 0 | -100.0 | 154.98 | -10.29 | 6.78 | 29.17 | -8.36 | -19.08 |
| 21Q2 (7) | 0.62 | -7.78 | -9.64 | 51.28 | -0.49 | -22.11 | 223.58 | 773.02 | 1907.0 | 0.00 | 0 | -100.0 | 172.75 | 10.64 | 14.03 | 31.83 | 7.72 | -18.11 |
| 21Q1 (6) | 0.67 | 1.91 | 0.16 | 51.53 | -0.17 | -10.68 | 25.61 | 0.79 | 320.02 | 0.00 | 0 | -100.0 | 156.13 | -2.41 | 1.27 | 29.55 | 5.31 | -35.05 |
| 20Q4 (5) | 0.66 | -6.0 | -0.62 | 51.62 | -19.66 | -9.76 | 25.41 | 114.07 | 561.72 | 0.00 | -100.0 | -100.0 | 159.99 | 10.23 | 4.12 | 28.06 | -22.16 | -42.36 |
| 20Q3 (4) | 0.70 | 2.28 | 0.0 | 64.25 | -2.41 | 0.0 | 11.87 | 6.55 | 0.0 | 3.35 | -60.96 | 0.0 | 145.14 | -4.19 | 0.0 | 36.05 | -7.25 | 0.0 |
| 20Q2 (3) | 0.68 | 2.22 | 0.0 | 65.84 | 14.13 | 0.0 | 11.14 | 195.7 | 0.0 | 8.57 | 240.38 | 0.0 | 151.49 | -1.74 | 0.0 | 38.87 | -14.57 | 0.0 |
| 20Q1 (2) | 0.67 | 1.12 | 0.0 | 57.69 | 0.86 | 0.0 | -11.64 | -403.12 | 0.0 | 2.52 | 0.0 | 0.0 | 154.17 | 0.33 | 0.0 | 45.50 | -6.53 | 0.0 |
| 19Q4 (1) | 0.66 | 0.0 | 0.0 | 57.2 | 0.0 | 0.0 | 3.84 | 0.0 | 0.0 | 2.52 | 0.0 | 0.0 | 153.66 | 0.0 | 0.0 | 48.68 | 0.0 | 0.0 |
