- 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) | 0.74 | 2.25 | 73.28 | 2.55 | 5.46 | -67.54 | 0.44 | -77.89 | 0.00 | 0 | 153.45 | -3.63 | 2.91 | -45.3 |
| 2022 (9) | 0.73 | 2.34 | 71.46 | 32.43 | 16.82 | -27.93 | 1.99 | -71.08 | 0.00 | 0 | 159.23 | -2.93 | 5.32 | -38.28 |
| 2021 (8) | 0.71 | 5.68 | 53.96 | -14.27 | 23.34 | 58.13 | 6.88 | 21.34 | 0.00 | 0 | 164.03 | 5.8 | 8.62 | 20.9 |
| 2020 (7) | 0.67 | 19.03 | 62.94 | 109.38 | 14.76 | 87.07 | 5.67 | 0 | 0.00 | 0 | 155.04 | -22.57 | 7.13 | -33.11 |
| 2019 (6) | 0.56 | 10.73 | 30.06 | 10.6 | 7.89 | -58.47 | -15.49 | 0 | 0.00 | 0 | 200.22 | -9.55 | 10.66 | -28.41 |
| 2018 (5) | 0.51 | 7.23 | 27.18 | 15.41 | 19.0 | 439.77 | 2.00 | 0 | 0.00 | 0 | 221.37 | -11.82 | 14.89 | 13.93 |
| 2017 (4) | 0.47 | 32.76 | 23.55 | 89.46 | 3.52 | -74.21 | -1.35 | 0 | 0.42 | 0.0 | 251.03 | -39.77 | 13.07 | -65.33 |
| 2016 (3) | 0.36 | -9.79 | 12.43 | -17.19 | 13.65 | -36.98 | 77.69 | 186.78 | 0.42 | 0 | 416.81 | 65.66 | 37.70 | 45.56 |
| 2015 (2) | 0.40 | -17.89 | 15.01 | -25.73 | 21.66 | 99.82 | 27.09 | 80.48 | 0.00 | 0 | 251.61 | 5.25 | 25.90 | 185.87 |
| 2014 (1) | 0.48 | -21.07 | 20.21 | -7.72 | 10.84 | -52.52 | 15.01 | -15.77 | 0.00 | 0 | 239.06 | 35.24 | 9.06 | -65.84 |
| 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) | 0.75 | 0.78 | 1.48 | 76.03 | 4.38 | 5.32 | 2.38 | -70.29 | 180.0 | 0.00 | 0 | 0 | 150.01 | -1.3 | -3.19 | 4.39 | -34.28 | 17.69 |
| 24Q2 (19) | 0.74 | -0.35 | 1.23 | 72.84 | -1.54 | -1.46 | 8.01 | 310.77 | 4115.79 | 0.00 | 0 | 0 | 151.98 | -0.07 | -2.77 | 6.68 | 42.74 | 13.99 |
| 24Q1 (18) | 0.75 | 0.58 | 2.84 | 73.98 | 0.96 | 4.97 | 1.95 | 109.68 | 2337.5 | 0.00 | 0 | 0 | 152.08 | -0.89 | -4.62 | 4.68 | 60.82 | 18.18 |
| 23Q4 (17) | 0.74 | 0.46 | 2.25 | 73.28 | 1.51 | 2.55 | 0.93 | 9.41 | 1650.0 | 0.00 | 0 | 0 | 153.45 | -0.97 | -3.63 | 2.91 | -21.98 | -45.3 |
| 23Q3 (16) | 0.74 | 0.53 | 2.64 | 72.19 | -2.34 | 5.14 | 0.85 | 347.37 | -54.79 | 0.00 | 0 | 0 | 154.96 | -0.86 | -4.03 | 3.73 | -36.35 | -27.29 |
| 23Q2 (15) | 0.73 | 1.24 | 3.07 | 73.92 | 4.88 | 18.12 | 0.19 | 137.5 | -91.16 | 0.00 | 0 | 0 | 156.31 | -1.96 | -4.78 | 5.86 | 47.98 | -4.72 |
| 23Q1 (14) | 0.73 | 0.0 | 4.03 | 70.48 | -1.37 | 9.47 | 0.08 | 233.33 | -97.94 | 0.00 | 0 | 0 | 159.44 | 0.13 | -5.26 | 3.96 | -25.56 | -54.9 |
| 22Q4 (13) | 0.73 | 0.85 | 2.34 | 71.46 | 4.08 | 32.43 | -0.06 | -103.19 | -101.18 | 0.00 | 0 | 0 | 159.23 | -1.38 | -2.93 | 5.32 | 3.7 | -38.28 |
| 22Q3 (12) | 0.72 | 0.95 | 7.49 | 68.66 | 9.72 | 17.69 | 1.88 | -12.56 | -92.28 | 0.00 | 0 | 0 | 161.46 | -1.64 | -3.75 | 5.13 | -16.59 | -65.43 |
| 22Q2 (11) | 0.71 | 2.18 | 2.11 | 62.58 | -2.8 | -0.37 | 2.15 | -44.59 | 56.93 | 0.00 | 0 | 0 | 164.15 | -2.47 | 3.1 | 6.15 | -29.95 | -19.08 |
| 22Q1 (10) | 0.70 | -1.62 | 1.77 | 64.38 | 19.31 | 2.32 | 3.88 | -23.62 | 504.17 | 0.00 | 0 | 0 | 168.30 | 2.6 | 5.99 | 8.78 | 1.86 | 90.46 |
| 21Q4 (9) | 0.71 | 5.92 | 5.68 | 53.96 | -7.51 | -14.27 | 5.08 | -79.13 | 465.47 | 0.00 | 0 | 0 | 164.03 | -2.22 | 5.8 | 8.62 | -41.91 | 20.9 |
| 21Q3 (8) | 0.67 | -4.1 | 5.07 | 58.34 | -7.12 | 6.52 | 24.34 | 1676.64 | 11163.64 | 0.00 | 0 | 0 | 167.75 | 5.36 | 3.13 | 14.84 | 95.26 | 262.84 |
| 21Q2 (7) | 0.70 | 1.84 | 28.04 | 62.81 | -0.17 | 85.83 | 1.37 | 242.71 | -98.39 | 0.00 | 0 | 0 | 159.21 | 0.26 | -18.89 | 7.60 | 64.86 | -40.35 |
| 21Q1 (6) | 0.69 | 2.16 | 19.84 | 62.92 | -0.03 | 93.12 | -0.96 | 30.94 | -107.47 | 0.00 | 0 | 0 | 158.79 | 2.42 | -19.03 | 4.61 | -35.34 | -57.63 |
| 20Q4 (5) | 0.67 | 5.31 | 19.03 | 62.94 | 14.92 | 109.38 | -1.39 | -531.82 | 99.75 | 0.00 | 0 | 0 | 155.04 | -4.68 | -22.57 | 7.13 | 74.33 | -33.11 |
| 20Q3 (4) | 0.64 | 16.87 | 0.0 | 54.77 | 62.04 | 0.0 | -0.22 | -100.26 | 0.0 | 0.00 | 0 | 0.0 | 162.66 | -17.13 | 0.0 | 4.09 | -67.9 | 0.0 |
| 20Q2 (3) | 0.54 | -4.69 | 0.0 | 33.8 | 3.74 | 0.0 | 85.29 | 563.74 | 0.0 | 0.00 | 0 | 0.0 | 196.28 | 0.08 | 0.0 | 12.74 | 17.1 | 0.0 |
| 20Q1 (2) | 0.57 | 1.47 | 0.0 | 32.58 | 8.38 | 0.0 | 12.85 | 102.33 | 0.0 | 0.00 | 0 | 0.0 | 196.12 | -2.05 | 0.0 | 10.88 | 2.06 | 0.0 |
| 19Q4 (1) | 0.56 | 0.0 | 0.0 | 30.06 | 0.0 | 0.0 | -551.30 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 200.22 | 0.0 | 0.0 | 10.66 | 0.0 | 0.0 |
