- 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) | 0.34 | 22.99 | 5.09 | 536.25 | 120.59 | -7.45 | 185.08 | -5.09 | 0.22 | 0 | 259.42 | -22.11 | 194.75 | 3.4 |
| 2022 (9) | 0.28 | -21.03 | 0.8 | 166.67 | 130.3 | -28.91 | 195.00 | -68.38 | 0.00 | 0 | 333.07 | 33.91 | 188.35 | -6.0 |
| 2021 (8) | 0.35 | -1.81 | 0.3 | -25.0 | 183.28 | 21.38 | 616.66 | -9.67 | 0.00 | 0 | 248.72 | 1.49 | 200.38 | -2.48 |
| 2020 (7) | 0.36 | 10.62 | 0.4 | -83.4 | 151.0 | 59.15 | 682.67 | 129.25 | 0.00 | 0 | 245.06 | -6.41 | 205.47 | -4.81 |
| 2019 (6) | 0.32 | -1.37 | 2.41 | -0.82 | 94.88 | 9.68 | 297.78 | -26.12 | 0.00 | 0 | 261.84 | -0.55 | 215.85 | 35.87 |
| 2018 (5) | 0.33 | 18.17 | 2.43 | 1.25 | 86.51 | 15.3 | 403.08 | 34.09 | 0.00 | 0 | 263.30 | -20.2 | 158.87 | -8.72 |
| 2017 (4) | 0.28 | 13.56 | 2.4 | 71.43 | 75.03 | 14.39 | 300.61 | -11.48 | 0.00 | 0 | 329.97 | -15.85 | 174.05 | -19.63 |
| 2016 (3) | 0.24 | 3.64 | 1.4 | 6.87 | 65.59 | -0.7 | 339.58 | -55.25 | 0.00 | 0 | 392.13 | -6.24 | 216.56 | 18.44 |
| 2015 (2) | 0.24 | 4.56 | 1.31 | 0 | 66.05 | -14.06 | 758.86 | -75.96 | 0.00 | 0 | 418.24 | -4.37 | 182.85 | 2.05 |
| 2014 (1) | 0.23 | 3.29 | 0 | 0 | 76.86 | -1.4 | 3156.64 | 2.39 | 0.00 | 0 | 437.34 | -3.91 | 179.18 | 1.32 |
| 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) | 0.39 | 12.24 | 1.38 | 6.09 | 12.99 | 19.65 | 234.42 | -14.07 | -34.25 | 0.66 | 3.65 | 7.58 | 205.32 | -17.12 | -7.96 | 160.89 | -17.43 | 0.64 |
| 24Q2 (19) | 0.35 | -11.31 | -10.56 | 5.39 | 5.48 | 5.89 | 272.80 | 4.58 | 87.03 | 0.64 | -7.45 | -32.93 | 247.74 | 17.01 | 14.76 | 194.86 | 17.46 | 39.22 |
| 24Q1 (18) | 0.39 | 14.31 | -2.76 | 5.11 | 0.39 | 1177.5 | 260.86 | 26.48 | 229.74 | 0.69 | -15.52 | 0 | 211.73 | -18.38 | 10.33 | 165.90 | -14.81 | 43.96 |
| 23Q4 (17) | 0.34 | -10.9 | 22.99 | 5.09 | 0.0 | 536.25 | 206.25 | -42.15 | 33711.48 | 0.81 | 32.76 | 0 | 259.42 | 16.3 | -22.11 | 194.75 | 21.82 | 3.4 |
| 23Q3 (16) | 0.38 | -0.98 | 7.18 | 5.09 | 0.0 | 536.25 | 356.53 | 144.43 | 106.28 | 0.61 | -35.38 | 0 | 223.07 | 3.33 | -9.0 | 159.87 | 14.22 | 6.74 |
| 23Q2 (15) | 0.39 | -3.58 | -29.69 | 5.09 | 1172.5 | 536.25 | 145.86 | 84.38 | -52.88 | 0.95 | 0 | 0 | 215.88 | 12.5 | 40.29 | 139.97 | 21.46 | 20.3 |
| 23Q1 (14) | 0.40 | 44.58 | 15.69 | 0.4 | -50.0 | -61.9 | 79.11 | 12868.85 | -75.96 | 0.00 | 0 | -100.0 | 191.90 | -42.38 | -27.39 | 115.24 | -38.82 | -44.52 |
| 22Q4 (13) | 0.28 | -22.35 | -21.03 | 0.8 | 0.0 | 166.67 | 0.61 | -99.65 | -99.87 | 0.00 | 0 | 0 | 333.07 | 35.87 | 33.91 | 188.35 | 25.75 | -6.0 |
| 22Q3 (12) | 0.36 | -35.05 | -10.95 | 0.8 | 0.0 | 166.67 | 172.84 | -44.17 | -68.02 | 0.00 | 0 | 0 | 245.14 | 59.31 | 13.51 | 149.78 | 28.73 | -15.69 |
| 22Q2 (11) | 0.55 | 58.65 | 10.47 | 0.8 | -23.81 | 60.0 | 309.57 | -5.92 | -53.74 | 0.00 | -100.0 | 0 | 153.88 | -41.78 | -12.26 | 116.35 | -43.98 | -22.15 |
| 22Q1 (10) | 0.35 | -1.31 | 2.45 | 1.05 | 250.0 | 110.0 | 329.05 | -29.2 | -69.29 | 0.03 | 0 | 0 | 264.29 | 6.26 | 2.16 | 207.70 | 3.65 | -3.82 |
| 21Q4 (9) | 0.35 | -12.44 | -1.81 | 0.3 | 0.0 | -25.0 | 464.78 | -13.99 | -60.01 | 0.00 | 0 | 0 | 248.72 | 15.16 | 1.49 | 200.38 | 12.79 | -2.48 |
| 21Q3 (8) | 0.40 | -19.43 | 2.47 | 0.3 | -40.0 | -28.57 | 540.41 | -19.25 | -49.15 | 0.00 | 0 | 0 | 215.97 | 23.14 | -1.28 | 177.66 | 18.87 | -0.83 |
| 21Q2 (7) | 0.50 | 47.14 | 3.66 | 0.5 | 0.0 | 0.0 | 669.25 | -37.53 | -22.96 | 0.00 | 0 | 0 | 175.38 | -32.21 | -2.41 | 149.46 | -30.79 | 17.55 |
| 21Q1 (6) | 0.34 | -5.41 | 16.98 | 0.5 | 25.0 | 2.04 | 1071.32 | -7.82 | 2905.95 | 0.00 | 0 | 0 | 258.70 | 5.57 | -19.71 | 215.94 | 5.1 | 21.86 |
| 20Q4 (5) | 0.36 | -8.62 | 10.62 | 0.4 | -4.76 | -83.4 | 1162.18 | 9.37 | 214.37 | 0.00 | 0 | 0 | 245.06 | 12.01 | -6.41 | 205.47 | 14.7 | 45.74 |
| 20Q3 (4) | 0.39 | -18.5 | 0.0 | 0.42 | -16.0 | 0.0 | 1062.65 | 22.33 | 0.0 | 0.00 | 0 | 0.0 | 218.78 | 21.74 | 0.0 | 179.14 | 40.89 | 0.0 |
| 20Q2 (3) | 0.48 | 66.05 | 0.0 | 0.5 | 2.04 | 0.0 | 868.70 | 2337.43 | 0.0 | 0.00 | 0 | 0.0 | 179.71 | -44.23 | 0.0 | 127.15 | -28.25 | 0.0 |
| 20Q1 (2) | 0.29 | -10.56 | 0.0 | 0.49 | -79.67 | 0.0 | 35.64 | -90.36 | 0.0 | 0.00 | 0 | 0.0 | 322.21 | 23.06 | 0.0 | 177.21 | 25.7 | 0.0 |
| 19Q4 (1) | 0.32 | 0.0 | 0.0 | 2.41 | 0.0 | 0.0 | 369.68 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 261.84 | 0.0 | 0.0 | 140.98 | 0.0 | 0.0 |
