- 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) | 0.69 | -8.05 | 95.06 | -5.02 | 3.76 | 7.12 | 9.99 | 384.95 | 0.00 | 0 | 135.41 | 6.08 | 28.73 | -21.35 |
| 2022 (9) | 0.75 | 7.57 | 100.08 | -16.68 | 3.51 | 37.65 | 2.06 | 1187.5 | 0.00 | 0 | 127.65 | -5.76 | 36.53 | 30.56 |
| 2021 (8) | 0.70 | 3.14 | 120.12 | 4.66 | 2.55 | -49.7 | 0.16 | 700.0 | 68.00 | 0.0 | 135.45 | -4.08 | 27.98 | -1.48 |
| 2020 (7) | 0.68 | 4.88 | 114.77 | 5.25 | 5.07 | 191.38 | 0.02 | 0 | 68.00 | 0.0 | 141.21 | -6.16 | 28.40 | -15.93 |
| 2019 (6) | 0.65 | 6.73 | 109.05 | 11.05 | 1.74 | 17.57 | -1.47 | 0 | 68.00 | 0.0 | 150.48 | -6.81 | 33.78 | -9.05 |
| 2018 (5) | 0.61 | 5.37 | 98.2 | 13.22 | 1.48 | -51.32 | 1.55 | -7.19 | 68.00 | 18.45 | 161.47 | -7.12 | 37.14 | -10.03 |
| 2017 (4) | 0.58 | 4.35 | 86.73 | 11.58 | 3.04 | -55.29 | 1.67 | 142.03 | 57.41 | 2977.32 | 173.85 | -2.99 | 41.28 | -0.41 |
| 2016 (3) | 0.55 | 5.47 | 77.73 | 14.12 | 6.8 | -86.93 | 0.69 | -97.52 | 1.87 | 0.0 | 179.20 | -8.91 | 41.45 | -10.42 |
| 2015 (2) | 0.52 | -12.31 | 68.11 | 108.93 | 52.02 | 125.68 | 27.86 | -52.14 | 1.87 | 0 | 196.72 | 31.48 | 46.27 | 28.89 |
| 2014 (1) | 0.60 | 18.03 | 32.6 | 34.93 | 23.05 | -11.69 | 58.21 | -22.85 | 0.00 | 0 | 149.62 | -19.32 | 35.90 | 32.18 |
| 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) | 0.68 | -2.15 | -0.51 | 87.61 | -7.56 | -11.0 | 0.09 | -95.03 | 116.07 | 0.00 | 0 | 0 | 137.09 | 1.9 | 0.48 | 25.64 | -17.66 | -15.52 |
| 24Q2 (19) | 0.70 | 0.81 | 10.04 | 94.78 | -2.16 | -6.66 | 1.81 | -50.68 | 16.77 | 0.00 | 0 | 0 | 134.54 | -1.27 | -10.26 | 31.14 | -2.75 | -30.91 |
| 24Q1 (18) | 0.69 | 0.16 | 10.71 | 96.87 | 1.9 | -4.24 | 3.67 | 251.03 | -91.35 | 0.00 | 0 | 0 | 136.27 | 0.64 | -10.59 | 32.02 | 11.45 | -40.01 |
| 23Q4 (17) | 0.69 | 0.7 | -8.05 | 95.06 | -3.43 | -5.02 | -2.43 | -333.93 | -38.86 | 0.00 | 0 | 0 | 135.41 | -0.75 | 6.08 | 28.73 | -5.34 | -21.35 |
| 23Q3 (16) | 0.69 | 8.23 | -3.25 | 98.44 | -3.05 | -19.63 | -0.56 | -136.13 | -111.22 | 0.00 | 0 | 0 | 136.43 | -9.0 | 1.9 | 30.35 | -32.66 | 18.93 |
| 23Q2 (15) | 0.64 | 1.42 | -10.83 | 101.54 | 0.38 | -16.54 | 1.55 | -96.35 | -48.5 | 0.00 | 0 | -100.0 | 149.93 | -1.63 | -8.38 | 45.07 | -15.57 | 48.45 |
| 23Q1 (14) | 0.63 | -16.81 | -10.75 | 101.16 | 1.08 | -16.49 | 42.42 | 2524.0 | 1342.86 | 0.00 | 0 | -100.0 | 152.41 | 19.4 | 12.56 | 53.38 | 46.13 | 82.06 |
| 22Q4 (13) | 0.75 | 5.95 | 7.57 | 100.08 | -18.29 | -16.68 | -1.75 | -135.07 | -233.59 | 0.00 | 0 | -100.0 | 127.65 | -4.66 | -5.76 | 36.53 | 43.14 | 30.56 |
| 22Q3 (12) | 0.71 | -0.25 | 2.17 | 122.48 | 0.67 | 2.3 | 4.99 | 65.78 | 918.37 | 0.00 | -100.0 | -100.0 | 133.89 | -18.19 | -2.09 | 25.52 | -15.94 | -6.04 |
| 22Q2 (11) | 0.71 | 1.51 | 4.26 | 121.66 | 0.44 | 3.8 | 3.01 | 2.38 | 203.08 | 41.74 | -7.57 | -94.38 | 163.65 | 20.86 | 16.78 | 30.36 | 3.55 | 8.27 |
| 22Q1 (10) | 0.70 | 0.27 | 3.49 | 121.13 | 0.84 | 4.49 | 2.94 | 124.43 | 124.43 | 45.16 | -89.1 | -93.92 | 135.40 | -0.04 | -4.2 | 29.32 | 4.79 | 1.77 |
| 21Q4 (9) | 0.70 | 0.63 | 3.14 | 120.12 | 0.33 | 4.66 | 1.31 | 167.35 | 54.12 | 414.29 | -44.2 | -52.16 | 135.45 | -0.95 | -4.08 | 27.98 | 3.02 | -1.48 |
| 21Q3 (8) | 0.70 | 1.78 | 4.33 | 119.73 | 2.15 | 5.28 | 0.49 | 116.78 | 176.56 | 742.50 | 0.0 | -14.26 | 136.75 | -2.42 | -40.66 | 27.16 | -3.14 | -44.67 |
| 21Q2 (7) | 0.68 | 0.77 | 3.04 | 117.21 | 1.1 | 6.03 | -2.92 | -322.9 | -95.97 | 742.50 | 0.0 | -14.26 | 140.14 | -0.84 | -39.98 | 28.04 | -2.67 | -42.78 |
| 21Q1 (6) | 0.68 | -0.07 | 4.64 | 115.93 | 1.01 | 4.55 | 1.31 | 54.12 | -7.75 | 742.50 | -14.26 | -14.26 | 141.33 | 0.08 | -42.67 | 28.81 | 1.44 | -49.08 |
| 20Q4 (5) | 0.68 | 1.8 | 4.88 | 114.77 | 0.92 | 5.25 | 0.85 | 232.81 | 109.13 | 866.00 | 0.0 | 0 | 141.21 | -38.73 | -6.16 | 28.40 | -42.15 | -9.73 |
| 20Q3 (4) | 0.67 | 0.53 | 0.0 | 113.72 | 2.88 | 0.0 | -0.64 | 57.05 | 0.0 | 866.00 | 0.0 | 0.0 | 230.46 | -1.3 | 0.0 | 49.09 | 0.18 | 0.0 |
| 20Q2 (3) | 0.66 | 2.33 | 0.0 | 110.54 | -0.31 | 0.0 | -1.49 | -204.93 | 0.0 | 866.00 | 0.0 | 0.0 | 233.50 | -5.28 | 0.0 | 49.00 | -13.4 | 0.0 |
| 20Q1 (2) | 0.65 | 0.15 | 0.0 | 110.88 | 1.68 | 0.0 | 1.42 | 115.25 | 0.0 | 866.00 | 0 | 0.0 | 246.52 | 63.82 | 0.0 | 56.58 | 79.85 | 0.0 |
| 19Q4 (1) | 0.65 | 0.0 | 0.0 | 109.05 | 0.0 | 0.0 | -9.31 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 150.48 | 0.0 | 0.0 | 31.46 | 0.0 | 0.0 |
