- 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) | 0.39 | -12.59 | 0.8 | -64.44 | 23.38 | 3.0 | 29.03 | 5.49 | 0.00 | 0 | 195.19 | 12.94 | 85.23 | 11.19 |
| 2022 (9) | 0.44 | 16.5 | 2.25 | 32.35 | 22.7 | 5.63 | 27.52 | -20.92 | 0.00 | 0 | 172.82 | -13.71 | 76.65 | -30.83 |
| 2021 (8) | 0.38 | -8.46 | 1.7 | -43.33 | 21.49 | -0.56 | 34.80 | -46.07 | 0.00 | 0 | 200.27 | 8.95 | 110.82 | 1.71 |
| 2020 (7) | 0.42 | 3.42 | 3.0 | 200.0 | 21.61 | -2.66 | 64.53 | 18.91 | 0.00 | 0 | 183.81 | -3.98 | 108.96 | -7.26 |
| 2019 (6) | 0.40 | 44.33 | 1.0 | 0 | 22.2 | 33.82 | 54.27 | -93.52 | 0.00 | 0 | 191.42 | -25.53 | 117.49 | -25.67 |
| 2018 (5) | 0.28 | -1.86 | 0 | 0 | 16.59 | 21.18 | 837.68 | -73.53 | 0.00 | 0 | 257.04 | 4.45 | 158.06 | -20.37 |
| 2017 (4) | 0.28 | 12.79 | 0 | 0 | 13.69 | -3.93 | 3164.07 | -10.62 | 0.00 | 0 | 246.08 | -8.6 | 198.49 | -13.19 |
| 2016 (3) | 0.25 | 3.27 | 0 | 0 | 14.25 | -2.06 | 3540.13 | -1.28 | 0.00 | 0 | 269.22 | 3.29 | 228.65 | 10.91 |
| 2015 (2) | 0.24 | 23.3 | 0 | 0 | 14.55 | -4.96 | 3586.11 | 11043.91 | 0.00 | 0 | 260.64 | -21.07 | 206.15 | -18.05 |
| 2014 (1) | 0.20 | -40.49 | 0 | 0 | 15.31 | 5.3 | 32.18 | 165.29 | 0.00 | 0 | 330.22 | 56.86 | 251.56 | 74.91 |
| 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) | 0.38 | 2.88 | -11.45 | 0.4 | 0 | -55.56 | 119.11 | 171.32 | 287.48 | 0.00 | 0 | 0 | 201.95 | -1.97 | 13.01 | 80.54 | 21.28 | 12.5 |
| 24Q2 (19) | 0.37 | 2.2 | -10.08 | 0 | -100.0 | -100.0 | 43.90 | -28.72 | 30.04 | 0.00 | 0 | 0 | 206.01 | -1.11 | 12.75 | 66.41 | -6.07 | -4.45 |
| 24Q1 (18) | 0.36 | -7.53 | -19.55 | 0.6 | -25.0 | -76.0 | 61.59 | 18.51 | 354.2 | 0.00 | 0 | 0 | 208.33 | 6.73 | 22.11 | 70.70 | -17.05 | 14.0 |
| 23Q4 (17) | 0.39 | -8.92 | -12.59 | 0.8 | -11.11 | -64.44 | 51.97 | 69.06 | 209.53 | 0.00 | 0 | 0 | 195.19 | 9.23 | 12.94 | 85.23 | 19.05 | 11.19 |
| 23Q3 (16) | 0.43 | 4.48 | -10.76 | 0.9 | 0.0 | -75.87 | 30.74 | -8.95 | 72.7 | 0.00 | 0 | 0 | 178.70 | -2.2 | 8.47 | 71.59 | 3.01 | -5.19 |
| 23Q2 (15) | 0.41 | -8.57 | 3.29 | 0.9 | -64.0 | -50.0 | 33.76 | 148.97 | -56.04 | 0.00 | 0 | 0 | 182.72 | 7.1 | -5.43 | 69.50 | 12.06 | -16.54 |
| 23Q1 (14) | 0.45 | 0.47 | 27.75 | 2.5 | 11.11 | 108.33 | 13.56 | -19.24 | -74.62 | 0.00 | 0 | 0 | 170.61 | -1.28 | -21.52 | 62.02 | -19.09 | -40.61 |
| 22Q4 (13) | 0.44 | -7.02 | 16.5 | 2.25 | -39.68 | 32.35 | 16.79 | -5.67 | -70.17 | 0.00 | 0 | 0 | 172.82 | 4.9 | -13.71 | 76.65 | 1.51 | -30.83 |
| 22Q3 (12) | 0.48 | 20.92 | 44.47 | 3.73 | 107.22 | 521.67 | 17.80 | -76.82 | -54.21 | 0.00 | 0 | 0 | 164.74 | -14.74 | -26.25 | 75.51 | -9.32 | -41.39 |
| 22Q2 (11) | 0.40 | 13.09 | -0.43 | 1.8 | 50.0 | -18.18 | 76.79 | 43.75 | 118.84 | 0.00 | 0 | 0 | 193.22 | -11.11 | 0.76 | 83.27 | -20.26 | -27.28 |
| 22Q1 (10) | 0.35 | -8.38 | -10.44 | 1.2 | -29.41 | -53.85 | 53.42 | -5.1 | 168.31 | 0.00 | 0 | 0 | 217.38 | 8.54 | 11.42 | 104.43 | -5.77 | 3.03 |
| 21Q4 (9) | 0.38 | 15.31 | -8.46 | 1.7 | 183.33 | -43.33 | 56.29 | 44.82 | 1690.11 | 0.00 | 0 | 0 | 200.27 | -10.35 | 8.95 | 110.82 | -13.99 | 1.71 |
| 21Q3 (8) | 0.33 | -16.66 | 3.79 | 0.6 | -72.73 | -25.0 | 38.87 | 10.77 | -94.71 | 0.00 | 0 | 0 | 223.38 | 16.48 | -2.29 | 128.84 | 12.51 | 42.07 |
| 21Q2 (7) | 0.40 | 1.71 | 36.7 | 2.2 | -15.38 | 0 | 35.09 | 76.24 | -75.52 | 0.00 | 0 | 0 | 191.77 | -1.71 | -23.91 | 114.51 | 12.97 | 10.64 |
| 21Q1 (6) | 0.39 | -6.35 | 28.52 | 2.6 | -13.33 | 333.33 | 19.91 | 662.43 | -77.45 | 0.00 | 0 | 0 | 195.10 | 6.14 | -19.99 | 101.36 | -6.98 | -19.34 |
| 20Q4 (5) | 0.42 | 30.74 | 3.42 | 3.0 | 275.0 | 200.0 | -3.54 | -100.48 | -110.2 | 0.00 | 0 | 0 | 183.81 | -19.6 | -3.98 | 108.96 | 20.15 | -7.26 |
| 20Q3 (4) | 0.32 | 9.77 | 0.0 | 0.8 | 0 | 0.0 | 735.15 | 412.91 | 0.0 | 0.00 | 0 | 0.0 | 228.61 | -9.29 | 0.0 | 90.69 | -12.38 | 0.0 |
| 20Q2 (3) | 0.29 | -4.37 | 0.0 | 0 | -100.0 | 0.0 | 143.33 | 62.3 | 0.0 | 0.00 | 0 | 0.0 | 252.02 | 3.35 | 0.0 | 103.50 | -17.64 | 0.0 |
| 20Q1 (2) | 0.30 | -24.64 | 0.0 | 0.6 | -40.0 | 0.0 | 88.31 | 154.57 | 0.0 | 0.00 | 0 | 0.0 | 243.84 | 27.38 | 0.0 | 125.67 | 6.96 | 0.0 |
| 19Q4 (1) | 0.40 | 0.0 | 0.0 | 1.0 | 0.0 | 0.0 | 34.69 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 191.42 | 0.0 | 0.0 | 117.49 | 0.0 | 0.0 |
