- 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) | 0.71 | 3.44 | 0.6 | -20.0 | 7.45 | -6.99 | -9.92 | 0 | 1.36 | 0.0 | 158.96 | -0.7 | 125.46 | 1.47 |
| 2022 (9) | 0.68 | 9.91 | 0.75 | -66.22 | 8.01 | -45.1 | -21.65 | 0 | 1.36 | 0.0 | 160.08 | 25.87 | 123.64 | 25.41 |
| 2021 (8) | 0.62 | 1.6 | 2.22 | -33.73 | 14.59 | -7.66 | -5.07 | 0 | 1.36 | 0.0 | 127.18 | -6.26 | 98.59 | -13.01 |
| 2020 (7) | 0.61 | 2.56 | 3.35 | 43.78 | 15.8 | -28.73 | 4.23 | -55.89 | 1.36 | 0 | 135.67 | -14.06 | 113.34 | -13.3 |
| 2019 (6) | 0.60 | 23.06 | 2.33 | 60.69 | 22.17 | 1.98 | 9.59 | -73.54 | 0.00 | 0 | 157.86 | -26.28 | 130.73 | -27.87 |
| 2018 (5) | 0.49 | -3.46 | 1.45 | -36.68 | 21.74 | 9.03 | 36.25 | -1.28 | 0.00 | 0 | 214.13 | -1.94 | 181.23 | 12.38 |
| 2017 (4) | 0.50 | -14.4 | 2.29 | -17.33 | 19.94 | 13.49 | 36.72 | 24.86 | 0.00 | 0 | 218.36 | 39.26 | 161.27 | 15.42 |
| 2016 (3) | 0.59 | -3.2 | 2.77 | 84.67 | 17.57 | 9.54 | 29.41 | 22.49 | 0.00 | 0 | 156.80 | -33.92 | 139.73 | -33.15 |
| 2015 (2) | 0.61 | 0.71 | 1.5 | -51.46 | 16.04 | 5.04 | 24.01 | 21.94 | 0.60 | -20.07 | 237.30 | 14.49 | 209.02 | 12.44 |
| 2014 (1) | 0.60 | -12.38 | 3.09 | 34.35 | 15.27 | 2.07 | 19.69 | -17.62 | 0.75 | 0 | 207.27 | 20.09 | 185.89 | 24.44 |
| 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) | 0.49 | 9.59 | -29.3 | 0.46 | 27.78 | -24.59 | 4.22 | -50.76 | 106.86 | 0.00 | 0 | 0 | 189.21 | -34.58 | 14.06 | 137.70 | -44.6 | 5.74 |
| 24Q2 (19) | 0.45 | 0.72 | -37.33 | 0.36 | -40.98 | -40.0 | 8.57 | -86.4 | 148.25 | 0.00 | 0 | 0 | 289.23 | 3.23 | 89.8 | 248.54 | 3.45 | 103.09 |
| 24Q1 (18) | 0.44 | -37.24 | -35.37 | 0.61 | 1.67 | -7.58 | 63.03 | 421.09 | 2417.28 | 0.00 | 0 | 0 | 280.17 | 76.25 | 65.84 | 240.25 | 91.5 | 81.13 |
| 23Q4 (17) | 0.71 | 2.06 | 3.44 | 0.6 | -1.64 | -20.0 | -19.63 | -1062.25 | 37.82 | 0.00 | 0 | 0 | 158.96 | -4.18 | -0.7 | 125.46 | -3.66 | 1.47 |
| 23Q3 (16) | 0.69 | -2.86 | 12.79 | 0.61 | 1.67 | -29.07 | 2.04 | 111.49 | 115.0 | 0.00 | 0 | 0 | 165.89 | 8.86 | -3.56 | 130.22 | 6.41 | -0.57 |
| 23Q2 (15) | 0.71 | 3.87 | 18.77 | 0.6 | -9.09 | -31.82 | -17.76 | -552.94 | 65.07 | 0.00 | 0 | 0 | 152.39 | -9.8 | -4.01 | 122.38 | -7.74 | 0.2 |
| 23Q1 (14) | 0.69 | 0.44 | 16.36 | 0.66 | -12.0 | -61.18 | -2.72 | 91.38 | -182.67 | 0.00 | 0 | 0 | 168.94 | 5.53 | 6.63 | 132.64 | 7.28 | 7.24 |
| 22Q4 (13) | 0.68 | 11.29 | 9.91 | 0.75 | -12.79 | -66.22 | -31.57 | -132.13 | -68.64 | 0.00 | 0 | -100.0 | 160.08 | -6.94 | 25.87 | 123.64 | -5.59 | 25.41 |
| 22Q3 (12) | 0.61 | 2.3 | 0.0 | 0.86 | -2.27 | -69.82 | -13.60 | 73.25 | -9.41 | 0.00 | 0 | -100.0 | 172.02 | 8.35 | 38.39 | 130.96 | 7.22 | 26.12 |
| 22Q2 (11) | 0.60 | 1.76 | 1.5 | 0.88 | -48.24 | -69.12 | -50.85 | -1645.59 | -3866.67 | 0.00 | 0 | -100.0 | 158.76 | 0.2 | 22.54 | 122.14 | -1.25 | 16.26 |
| 22Q1 (10) | 0.59 | -5.13 | -2.93 | 1.7 | -23.42 | -52.91 | 3.29 | 117.57 | -58.04 | 0.00 | -100.0 | -100.0 | 158.44 | 24.58 | 15.57 | 123.69 | 25.46 | 10.31 |
| 21Q4 (9) | 0.62 | 1.25 | 1.6 | 2.22 | -22.11 | -33.73 | -18.72 | -50.6 | -277.27 | 2.65 | 0.0 | 65.0 | 127.18 | 2.32 | -6.26 | 98.59 | -5.06 | -13.01 |
| 21Q3 (8) | 0.61 | 3.84 | -1.82 | 2.85 | 0.0 | -24.0 | -12.43 | -1020.74 | -166.08 | 2.65 | 0.0 | 214.07 | 124.30 | -4.06 | -4.21 | 103.84 | -1.16 | -2.55 |
| 21Q2 (7) | 0.59 | -2.68 | -10.7 | 2.85 | -21.05 | -25.97 | 1.35 | -82.78 | -47.67 | 2.65 | 0.0 | 0 | 129.56 | -5.5 | 13.45 | 105.06 | -6.31 | 14.73 |
| 21Q1 (6) | 0.61 | -0.7 | -3.86 | 3.61 | 7.76 | 51.05 | 7.84 | -25.76 | 167.24 | 2.65 | 65.0 | 0 | 137.10 | 1.05 | -4.69 | 112.13 | -1.07 | -3.22 |
| 20Q4 (5) | 0.61 | -2.16 | 2.56 | 3.35 | -10.67 | 43.78 | 10.56 | -43.86 | 200.85 | 1.61 | 90.35 | 0 | 135.67 | 4.55 | -14.06 | 113.34 | 6.36 | -13.3 |
| 20Q3 (4) | 0.63 | -5.55 | 0.0 | 3.75 | -2.6 | 0.0 | 18.81 | 629.07 | 0.0 | 0.84 | 0 | 0.0 | 129.76 | 13.63 | 0.0 | 106.56 | 16.37 | 0.0 |
| 20Q2 (3) | 0.66 | 4.77 | 0.0 | 3.85 | 61.09 | 0.0 | 2.58 | 122.13 | 0.0 | 0.00 | 0 | 0.0 | 114.20 | -20.61 | 0.0 | 91.57 | -20.96 | 0.0 |
| 20Q1 (2) | 0.63 | 5.93 | 0.0 | 2.39 | 2.58 | 0.0 | -11.66 | -432.19 | 0.0 | 0.00 | 0 | 0.0 | 143.85 | -8.87 | 0.0 | 115.86 | -11.37 | 0.0 |
| 19Q4 (1) | 0.60 | 0.0 | 0.0 | 2.33 | 0.0 | 0.0 | 3.51 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 157.86 | 0.0 | 0.0 | 130.73 | 0.0 | 0.0 |
