- 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) | 0.56 | 4.92 | 1.91 | 5.52 | 63.84 | 7.28 | 20.29 | -49.19 | 0.00 | 0 | 153.74 | -6.72 | 97.79 | -3.78 |
| 2022 (9) | 0.54 | 0.58 | 1.81 | 31.16 | 59.51 | 1.38 | 39.93 | -29.59 | 0.00 | 0 | 164.81 | 0.54 | 101.63 | -12.37 |
| 2021 (8) | 0.53 | -4.42 | 1.38 | 18.97 | 58.7 | 1.95 | 56.71 | 134.34 | 0.00 | 0 | 163.93 | 2.19 | 115.98 | 25.47 |
| 2020 (7) | 0.56 | -3.69 | 1.16 | -76.08 | 57.58 | -2.59 | 24.20 | 120.2 | 0.00 | 0 | 160.41 | 6.4 | 92.44 | 2.49 |
| 2019 (6) | 0.58 | 22.33 | 4.85 | 206.96 | 59.11 | 25.05 | 10.99 | -10.07 | 0.00 | 0 | 150.76 | -15.14 | 90.19 | -20.08 |
| 2018 (5) | 0.47 | -7.71 | 1.58 | -56.35 | 47.27 | -1.58 | 12.22 | -26.39 | 0.00 | 0 | 177.66 | 11.76 | 112.85 | -9.21 |
| 2017 (4) | 0.51 | 10.53 | 3.62 | 80.1 | 48.03 | 22.96 | 16.60 | 28.58 | 0.00 | 0 | 158.96 | -10.27 | 124.30 | -9.96 |
| 2016 (3) | 0.46 | -1.98 | 2.01 | 33.11 | 39.06 | 0.05 | 12.91 | -26.9 | 0.00 | 0 | 177.16 | -1.74 | 138.05 | -7.67 |
| 2015 (2) | 0.47 | -4.13 | 1.51 | -4.43 | 39.04 | -15.66 | 17.66 | -55.68 | 0.00 | 0 | 180.29 | 4.9 | 149.52 | 7.56 |
| 2014 (1) | 0.49 | 1.5 | 1.58 | 119.44 | 46.29 | -4.91 | 39.85 | 51.75 | 0.00 | 0 | 171.87 | -2.67 | 139.01 | -1.27 |
| 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) | 0.56 | 3.73 | -3.12 | 5.95 | 252.07 | 90.71 | 17.30 | -11.46 | -5.21 | 0.00 | 0 | 0 | 152.36 | -2.52 | 0.81 | 70.42 | -9.07 | -6.72 |
| 24Q2 (19) | 0.54 | -0.9 | -0.81 | 1.69 | -6.63 | -2.31 | 19.54 | -31.96 | 57.45 | 0.00 | 0 | 0 | 156.30 | 0.49 | -1.29 | 77.44 | -3.73 | -1.06 |
| 24Q1 (18) | 0.54 | -3.55 | 11.18 | 1.81 | -5.24 | -4.74 | 28.72 | 32.66 | -0.42 | 0.00 | 0 | 0 | 155.54 | 1.17 | -13.88 | 80.44 | -17.74 | -19.51 |
| 23Q4 (17) | 0.56 | -2.29 | 4.92 | 1.91 | -38.78 | 5.52 | 21.65 | 18.63 | -50.55 | 0.00 | 0 | 0 | 153.74 | 1.73 | -6.72 | 97.79 | 29.54 | -3.78 |
| 23Q3 (16) | 0.58 | 6.21 | 8.76 | 3.12 | 80.35 | 69.57 | 18.25 | 47.06 | -44.17 | 0.00 | 0 | 0 | 151.13 | -4.55 | -9.23 | 75.49 | -3.55 | -10.4 |
| 23Q2 (15) | 0.54 | 11.07 | 4.11 | 1.73 | -8.95 | 2.98 | 12.41 | -56.97 | -38.84 | 0.00 | 0 | 0 | 158.34 | -12.33 | -6.32 | 78.27 | -21.68 | -21.54 |
| 23Q1 (14) | 0.49 | -8.98 | 6.24 | 1.9 | 4.97 | 25.0 | 28.84 | -34.13 | -58.68 | 0.00 | 0 | 0 | 180.61 | 9.59 | -5.52 | 99.94 | -1.66 | -14.54 |
| 22Q4 (13) | 0.54 | 1.28 | 0.58 | 1.81 | -1.63 | 31.16 | 43.78 | 33.92 | -43.36 | 0.00 | 0 | 0 | 164.81 | -1.01 | 0.54 | 101.63 | 20.63 | -12.37 |
| 22Q3 (12) | 0.53 | 1.67 | -4.09 | 1.84 | 9.52 | -52.08 | 32.69 | 61.11 | -36.96 | 0.00 | 0 | 0 | 166.49 | -1.5 | 3.45 | 84.25 | -15.55 | 10.86 |
| 22Q2 (11) | 0.52 | 13.35 | 9.13 | 1.68 | 10.53 | 12.75 | 20.29 | -70.93 | -49.81 | 0.00 | 0 | 0 | 169.03 | -11.58 | -8.89 | 99.76 | -14.69 | 25.34 |
| 22Q1 (10) | 0.46 | -13.83 | 0.81 | 1.52 | 10.14 | 50.5 | 69.79 | -9.7 | 24.54 | 0.00 | 0 | 0 | 191.16 | 16.61 | -1.23 | 116.94 | 0.83 | 30.67 |
| 21Q4 (9) | 0.53 | -3.42 | -4.42 | 1.38 | -64.06 | 18.97 | 77.29 | 49.04 | 32.32 | 0.00 | 0 | 0 | 163.93 | 1.86 | 2.19 | 115.98 | 52.61 | 25.47 |
| 21Q3 (8) | 0.55 | 15.68 | -1.81 | 3.84 | 157.72 | -37.66 | 51.86 | 28.27 | 203.1 | 0.00 | 0 | 0 | 160.94 | -13.25 | 1.32 | 76.00 | -4.51 | 4.25 |
| 21Q2 (7) | 0.48 | 4.71 | -10.53 | 1.49 | 47.52 | -71.56 | 40.43 | -27.86 | 114.6 | 0.00 | 0 | 0 | 185.53 | -4.14 | 14.22 | 79.59 | -11.06 | 4.68 |
| 21Q1 (6) | 0.46 | -18.31 | -6.71 | 1.01 | -12.93 | -63.8 | 56.04 | -4.06 | 272.11 | 0.00 | 0 | 0 | 193.55 | 20.66 | 8.93 | 89.49 | -3.19 | 7.9 |
| 20Q4 (5) | 0.56 | -0.78 | -3.69 | 1.16 | -81.17 | -76.08 | 58.41 | 241.38 | 423.39 | 0.00 | 0 | 0 | 160.41 | 0.99 | 6.4 | 92.44 | 26.8 | 2.48 |
| 20Q3 (4) | 0.56 | 5.41 | 0.0 | 6.16 | 17.56 | 0.0 | 17.11 | -9.18 | 0.0 | 0.00 | 0 | 0.0 | 158.84 | -2.21 | 0.0 | 72.90 | -4.12 | 0.0 |
| 20Q2 (3) | 0.53 | 9.18 | 0.0 | 5.24 | 87.81 | 0.0 | 18.84 | 25.1 | 0.0 | 0.00 | 0 | 0.0 | 162.43 | -8.59 | 0.0 | 76.03 | -8.33 | 0.0 |
| 20Q1 (2) | 0.49 | -15.66 | 0.0 | 2.79 | -42.47 | 0.0 | 15.06 | 34.95 | 0.0 | 0.00 | 0 | 0.0 | 177.69 | 17.86 | 0.0 | 82.94 | -8.05 | 0.0 |
| 19Q4 (1) | 0.58 | 0.0 | 0.0 | 4.85 | 0.0 | 0.0 | 11.16 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 150.76 | 0.0 | 0.0 | 90.20 | 0.0 | 0.0 |
