- 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) | 0.29 | -2.83 | 0.2 | -66.67 | 24.62 | -20.19 | 831.27 | 862.23 | 0.00 | 0 | 396.63 | -0.78 | 335.24 | 4.73 |
| 2022 (9) | 0.29 | -39.87 | 0.6 | -94.02 | 30.85 | 24.09 | 86.39 | 66.71 | 0.00 | 0 | 399.74 | 101.21 | 320.09 | 106.39 |
| 2021 (8) | 0.49 | 29.49 | 10.04 | 164.21 | 24.86 | 28.28 | 51.82 | -35.83 | 0.00 | 0 | 198.67 | -25.62 | 155.09 | -30.43 |
| 2020 (7) | 0.38 | 18.55 | 3.8 | 30.14 | 19.38 | -23.64 | 80.76 | -75.11 | 0.00 | 0 | 267.09 | -19.0 | 222.92 | -23.64 |
| 2019 (6) | 0.32 | -1.94 | 2.92 | 0 | 25.38 | -3.57 | 324.46 | 627.98 | 0.00 | 0 | 329.76 | 0.64 | 291.93 | 6.45 |
| 2018 (5) | 0.32 | -33.21 | 0 | 0 | 26.32 | 22.99 | 44.57 | 3.7 | 0.00 | 0 | 327.65 | 72.85 | 274.23 | 84.51 |
| 2017 (4) | 0.49 | 30.67 | 10.41 | 324.9 | 21.4 | -33.97 | 42.98 | -71.46 | 0.00 | 0 | 189.56 | -28.55 | 148.63 | -29.69 |
| 2016 (3) | 0.37 | 11.32 | 2.45 | 87.02 | 32.41 | 34.87 | 150.60 | -57.91 | 0.00 | 0 | 265.29 | -13.14 | 211.38 | -1.92 |
| 2015 (2) | 0.33 | -7.25 | 1.31 | -57.74 | 24.03 | 19.14 | 357.81 | 363.78 | 0.00 | 0 | 305.44 | 15.51 | 215.51 | -0.82 |
| 2014 (1) | 0.36 | 0.87 | 3.1 | 17.42 | 20.17 | -15.0 | 77.15 | -57.86 | 0.00 | 0 | 264.42 | 4.05 | 217.29 | 4.41 |
| 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) | 0.35 | -1.77 | 1.86 | 0.3 | -40.0 | 50.0 | 885.54 | 19.84 | -0.82 | 0.00 | 0 | 0 | 264.63 | -3.66 | -6.5 | 208.07 | -4.86 | -8.23 |
| 24Q2 (19) | 0.36 | 25.29 | 10.83 | 0.5 | 51.52 | 150.0 | 738.92 | 21.81 | -57.27 | 0.00 | 0 | 0 | 274.68 | -31.01 | -22.05 | 218.70 | -32.94 | -19.63 |
| 24Q1 (18) | 0.28 | -0.35 | 14.09 | 0.33 | 65.0 | 0 | 606.63 | 55.99 | -56.06 | 0.00 | 0 | 0 | 398.15 | 0.38 | -23.05 | 326.15 | -2.71 | -15.9 |
| 23Q4 (17) | 0.29 | -16.94 | -2.83 | 0.2 | 0.0 | -66.67 | 388.88 | -56.45 | 368.59 | 0.00 | 0 | 0 | 396.63 | 40.14 | -0.78 | 335.24 | 47.85 | 4.73 |
| 23Q3 (16) | 0.34 | 6.88 | -16.87 | 0.2 | 0.0 | -95.83 | 892.88 | -48.36 | 414.18 | 0.00 | 0 | 0 | 283.02 | -19.68 | 13.27 | 226.74 | -16.67 | 17.6 |
| 23Q2 (15) | 0.32 | 28.97 | -20.15 | 0.2 | 0 | -94.44 | 1729.17 | 25.26 | 1887.78 | 0.00 | 0 | 0 | 352.36 | -31.9 | 38.58 | 272.11 | -29.83 | 49.63 |
| 23Q1 (14) | 0.25 | -15.12 | -39.89 | 0 | -100.0 | -100.0 | 1380.49 | 1563.44 | 4435.12 | 0.00 | 0 | 0 | 517.39 | 29.43 | 112.87 | 387.81 | 21.16 | 128.02 |
| 22Q4 (13) | 0.29 | -28.94 | -39.87 | 0.6 | -87.5 | -94.02 | 82.99 | -52.21 | 59.93 | 0.00 | 0 | 0 | 399.74 | 59.98 | 101.21 | 320.09 | 66.02 | 106.39 |
| 22Q3 (12) | 0.41 | 2.66 | -9.72 | 4.8 | 33.33 | -35.22 | 173.65 | 99.62 | 365.55 | 0.00 | 0 | 0 | 249.87 | -1.73 | 18.31 | 192.80 | 6.02 | 19.88 |
| 22Q2 (11) | 0.40 | -2.92 | -0.12 | 3.6 | -47.06 | -36.62 | 86.99 | 185.78 | 50.14 | 0.00 | 0 | 0 | 254.27 | 4.62 | 3.22 | 181.85 | 6.92 | -7.12 |
| 22Q1 (10) | 0.41 | -15.09 | 14.56 | 6.8 | -32.27 | 64.65 | 30.44 | -41.34 | -56.09 | 0.00 | 0 | 0 | 243.05 | 22.34 | -14.51 | 170.08 | 9.67 | -25.67 |
| 21Q4 (9) | 0.49 | 6.69 | 29.49 | 10.04 | 35.49 | 164.21 | 51.89 | 39.12 | -55.68 | 0.00 | 0 | 0 | 198.67 | -5.93 | -25.62 | 155.09 | -3.57 | -30.43 |
| 21Q3 (8) | 0.46 | 13.57 | 16.49 | 7.41 | 30.46 | 150.34 | 37.30 | -35.62 | -73.65 | 0.00 | 0 | 0 | 211.20 | -14.26 | -17.67 | 160.83 | -17.85 | -26.13 |
| 21Q2 (7) | 0.40 | 11.36 | 0.52 | 5.68 | 37.53 | 17.84 | 57.94 | -16.43 | -46.28 | 0.00 | 0 | 0 | 246.33 | -13.36 | -1.52 | 195.78 | -14.44 | -10.63 |
| 21Q1 (6) | 0.36 | -4.03 | 11.01 | 4.13 | 8.68 | -9.23 | 69.33 | -40.78 | 384.72 | 0.00 | 0 | 0 | 284.30 | 6.44 | -12.9 | 228.81 | 2.64 | -20.12 |
| 20Q4 (5) | 0.38 | -4.02 | 18.55 | 3.8 | 28.38 | 30.14 | 117.07 | -17.31 | -49.52 | 0.00 | 0 | 0 | 267.09 | 4.12 | -19.0 | 222.92 | 2.39 | -23.64 |
| 20Q3 (4) | 0.39 | -2.0 | 0.0 | 2.96 | -38.59 | 0.0 | 141.58 | 31.27 | 0.0 | 0.00 | 0 | 0.0 | 256.53 | 2.56 | 0.0 | 217.71 | -0.62 | 0.0 |
| 20Q2 (3) | 0.40 | 22.98 | 0.0 | 4.82 | 5.93 | 0.0 | 107.85 | 542.92 | 0.0 | 0.00 | 0 | 0.0 | 250.13 | -23.37 | 0.0 | 219.07 | -23.52 | 0.0 |
| 20Q1 (2) | 0.33 | 2.48 | 0.0 | 4.55 | 55.82 | 0.0 | -24.35 | -110.5 | 0.0 | 0.00 | 0 | 0.0 | 326.42 | -1.01 | 0.0 | 286.43 | -1.88 | 0.0 |
| 19Q4 (1) | 0.32 | 0.0 | 0.0 | 2.92 | 0.0 | 0.0 | 231.91 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 329.76 | 0.0 | 0.0 | 291.93 | 0.0 | 0.0 |
