- 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) | 0.50 | 11.14 | 128.83 | 35.31 | 44.18 | 0.2 | -12.55 | 0 | 0.00 | 0 | 199.25 | -0.85 | 105.15 | -23.72 |
| 2022 (9) | 0.45 | 17.11 | 95.21 | 103.35 | 44.09 | -16.07 | -22.91 | 0 | 0.00 | 0 | 200.96 | 10.75 | 137.85 | 16.36 |
| 2021 (8) | 0.38 | 14.49 | 46.82 | 372.45 | 52.53 | -9.52 | -57.93 | 0 | 0.00 | 0 | 181.46 | -6.53 | 118.47 | 1.94 |
| 2020 (7) | 0.34 | -0.33 | 9.91 | 725.83 | 58.06 | -42.03 | -406.56 | 0 | 0.00 | 0 | 194.13 | -5.97 | 116.22 | -32.65 |
| 2019 (6) | 0.34 | 1.26 | 1.2 | 46.34 | 100.15 | -57.82 | -489.39 | 0 | 0.00 | 0 | 206.46 | -4.92 | 172.57 | 43.45 |
| 2018 (5) | 0.33 | -32.68 | 0.82 | 9.33 | 237.41 | -61.78 | 8997.60 | 0 | 0.00 | 0 | 217.14 | 85.08 | 120.30 | 102.8 |
| 2017 (4) | 0.49 | -0.92 | 0.75 | -43.61 | 621.2 | -20.52 | -508.05 | 0 | 0.00 | 0 | 117.32 | -12.26 | 59.32 | -34.68 |
| 2016 (3) | 0.50 | -0.24 | 1.33 | 259.46 | 781.61 | -35.77 | -1996.73 | 0 | 0.00 | 0 | 133.72 | -0.26 | 90.81 | 6.96 |
| 2015 (2) | 0.50 | -2.04 | 0.37 | 68.18 | 1216.84 | -35.24 | -1917.20 | 0 | 0.00 | 0 | 134.07 | 1.22 | 84.90 | -17.56 |
| 2014 (1) | 0.51 | -7.31 | 0.22 | 0 | 1879.11 | -7.62 | 117.79 | 0 | 0.00 | 0 | 132.46 | 12.27 | 102.98 | 23.26 |
| 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) | 0.53 | 1.67 | 10.78 | 154.2 | 2.4 | 26.76 | -8.72 | 3.86 | 32.25 | 0.00 | 0 | 0 | 213.39 | 0.47 | 5.18 | 105.15 | -1.75 | 1.38 |
| 24Q2 (19) | 0.53 | 5.2 | 11.97 | 150.58 | 9.23 | 29.91 | -9.07 | 18.51 | 33.7 | 0.00 | 0 | 0 | 212.40 | -0.16 | 3.93 | 107.02 | 20.41 | -19.52 |
| 24Q1 (18) | 0.50 | -0.02 | 8.73 | 137.85 | 7.0 | 25.81 | -11.13 | 6.0 | 5.6 | 0.00 | 0 | 0 | 212.75 | 6.78 | -0.7 | 88.88 | -15.47 | -39.57 |
| 23Q4 (17) | 0.50 | 3.59 | 11.14 | 128.83 | 5.9 | 35.31 | -11.84 | 8.0 | 31.91 | 0.00 | 0 | 0 | 199.25 | -1.79 | -0.85 | 105.15 | 1.38 | -23.72 |
| 23Q3 (16) | 0.48 | 2.77 | 8.92 | 121.65 | 4.95 | 31.5 | -12.87 | 5.92 | 46.86 | 0.00 | 0 | 0 | 202.89 | -0.72 | 4.67 | 103.72 | -22.0 | -29.61 |
| 23Q2 (15) | 0.47 | 2.15 | 8.18 | 115.91 | 5.79 | 31.78 | -13.68 | -16.03 | 42.4 | 0.00 | 0 | 0 | 204.37 | -4.62 | 1.97 | 132.97 | -9.59 | 5.91 |
| 23Q1 (14) | 0.46 | 2.2 | 15.51 | 109.57 | 15.08 | 72.25 | -11.79 | 32.2 | 62.65 | 0.00 | 0 | 0 | 214.26 | 6.62 | 13.29 | 147.08 | 6.7 | 60.41 |
| 22Q4 (13) | 0.45 | 1.51 | 17.11 | 95.21 | 2.92 | 103.35 | -17.39 | 28.2 | 60.0 | 0.00 | 0 | 0 | 200.96 | 3.68 | 10.75 | 137.85 | -6.45 | 16.36 |
| 22Q3 (12) | 0.44 | 2.07 | 15.55 | 92.51 | 5.17 | 132.67 | -24.22 | -1.98 | 51.0 | 0.00 | 0 | 0 | 193.83 | -3.29 | 9.56 | 147.36 | 17.37 | 5.03 |
| 22Q2 (11) | 0.43 | 9.07 | 18.26 | 87.96 | 38.28 | 173.34 | -23.75 | 24.77 | 52.47 | 0.00 | 0 | 0 | 200.43 | 5.98 | 8.78 | 125.55 | 36.93 | -14.21 |
| 22Q1 (10) | 0.40 | 3.62 | 14.97 | 63.61 | 35.86 | 170.11 | -31.57 | 27.39 | 69.62 | 0.00 | 0 | 0 | 189.12 | 4.22 | -5.79 | 91.69 | -22.6 | -42.47 |
| 21Q4 (9) | 0.38 | 0.16 | 14.49 | 46.82 | 17.76 | 372.45 | -43.48 | 12.04 | 84.6 | 0.00 | 0 | 0 | 181.46 | 2.57 | -6.53 | 118.47 | -15.56 | 1.94 |
| 21Q3 (8) | 0.38 | 4.47 | 18.52 | 39.76 | 23.56 | 2823.53 | -49.43 | 1.08 | 90.37 | 0.00 | 0 | 0 | 176.91 | -3.98 | -13.32 | 140.30 | -4.13 | 18.01 |
| 21Q2 (7) | 0.37 | 6.04 | 14.05 | 32.18 | 36.65 | 3973.42 | -49.97 | 51.91 | 84.54 | 0.00 | 0 | 0 | 184.25 | -8.21 | -11.66 | 146.35 | -8.18 | 5.71 |
| 21Q1 (6) | 0.35 | 3.19 | 8.74 | 23.55 | 137.64 | 823.53 | -103.91 | 63.2 | 84.26 | 0.00 | 0 | 0 | 200.74 | 3.4 | -5.79 | 159.39 | 37.15 | -13.47 |
| 20Q4 (5) | 0.34 | 3.68 | -0.33 | 9.91 | 628.68 | 725.83 | -282.36 | 45.0 | 53.44 | 0.00 | 0 | 0 | 194.13 | -4.88 | -5.97 | 116.22 | -2.25 | -32.65 |
| 20Q3 (4) | 0.32 | 0.53 | 0.0 | 1.36 | 72.15 | 0.0 | -513.34 | -58.81 | 0.0 | 0.00 | 0 | 0.0 | 204.09 | -2.15 | 0.0 | 118.89 | -14.13 | 0.0 |
| 20Q2 (3) | 0.32 | 1.1 | 0.0 | 0.79 | -69.02 | 0.0 | -323.25 | 51.04 | 0.0 | 0.00 | 0 | 0.0 | 208.58 | -2.11 | 0.0 | 138.45 | -24.84 | 0.0 |
| 20Q1 (2) | 0.32 | -5.41 | 0.0 | 2.55 | 112.5 | 0.0 | -660.22 | -8.86 | 0.0 | 0.00 | 0 | 0.0 | 213.08 | 3.21 | 0.0 | 184.21 | 6.75 | 0.0 |
| 19Q4 (1) | 0.34 | 0.0 | 0.0 | 1.2 | 0.0 | 0.0 | -606.46 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 206.46 | 0.0 | 0.0 | 172.57 | 0.0 | 0.0 |
