- 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) | 0.77 | 11.35 | 12.43 | 8.65 | 30.73 | -7.97 | -5.86 | 0 | 0.66 | 0.0 | 90.46 | -8.24 | 41.91 | 12.21 |
| 2022 (9) | 0.69 | 7.31 | 11.44 | 4.19 | 33.39 | -10.05 | -7.05 | 0 | 0.66 | 0.0 | 98.58 | -20.16 | 37.35 | -36.71 |
| 2021 (8) | 0.64 | 16.58 | 10.98 | 29.18 | 37.12 | -7.8 | -3.69 | 0 | 0.66 | 0.0 | 123.47 | 3.63 | 59.01 | 36.31 |
| 2020 (7) | 0.55 | 3.54 | 8.5 | -10.99 | 40.26 | -20.28 | -5.14 | 0 | 0.66 | 0.0 | 119.15 | -10.96 | 43.29 | -14.35 |
| 2019 (6) | 0.53 | 18.23 | 9.55 | 8.89 | 50.5 | -17.86 | -6.68 | 0 | 0.66 | 0.0 | 133.81 | -18.35 | 50.54 | -23.57 |
| 2018 (5) | 0.45 | -4.56 | 8.77 | -5.6 | 61.48 | -9.95 | -1.53 | 0 | 0.66 | 0.0 | 163.88 | -10.95 | 66.13 | -33.39 |
| 2017 (4) | 0.47 | -16.94 | 9.29 | -52.67 | 68.27 | -15.54 | 13.83 | 0 | 0.66 | 0 | 184.03 | 25.63 | 99.28 | 58.57 |
| 2016 (3) | 0.57 | -4.01 | 19.63 | -13.94 | 80.83 | -12.46 | -0.06 | 0 | 0.00 | 0 | 146.48 | 9.07 | 62.61 | 27.0 |
| 2015 (2) | 0.59 | 2.05 | 22.81 | 41.94 | 92.33 | -1.04 | -0.08 | 0 | 0.00 | 0 | 134.30 | -25.8 | 49.30 | -36.79 |
| 2014 (1) | 0.58 | 2.82 | 16.07 | 2.36 | 93.3 | 0.27 | -1.34 | 0 | 0.00 | 0 | 180.99 | -5.19 | 78.00 | 5.99 |
| 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) | 0.83 | 5.41 | 13.71 | 14.34 | 12.03 | 14.26 | -4.87 | -33.42 | -15.13 | 0.00 | 0 | 0 | 85.04 | -6.07 | -6.98 | 38.49 | -7.5 | 13.94 |
| 24Q2 (19) | 0.79 | 1.52 | 12.55 | 12.8 | -1.54 | 9.22 | -3.65 | -82.5 | 44.78 | 0.00 | 0 | 0 | 90.54 | 3.57 | -4.61 | 41.61 | 10.66 | 13.91 |
| 24Q1 (18) | 0.78 | 1.37 | 12.91 | 13.0 | 4.59 | 10.92 | -2.00 | 76.55 | 47.78 | 0.00 | 0 | 0 | 87.42 | -3.36 | -11.13 | 37.60 | -10.28 | -2.72 |
| 23Q4 (17) | 0.77 | 4.82 | 11.35 | 12.43 | -0.96 | 8.65 | -8.53 | -101.65 | -30.03 | 0.00 | 0 | 0 | 90.46 | -1.05 | -8.24 | 41.91 | 24.07 | 12.21 |
| 23Q3 (16) | 0.73 | 4.33 | 7.7 | 12.55 | 7.08 | 3.72 | -4.23 | 36.01 | 46.11 | 0.00 | 0 | 0 | 91.42 | -3.69 | -11.74 | 33.78 | -7.53 | -0.73 |
| 23Q2 (15) | 0.70 | 1.84 | 8.54 | 11.72 | 0.0 | 12.37 | -6.61 | -72.58 | 31.79 | 0.00 | 0 | 0 | 94.92 | -3.51 | -14.76 | 36.53 | -5.49 | -0.05 |
| 23Q1 (14) | 0.69 | -0.03 | 8.97 | 11.72 | 2.45 | -1.26 | -3.83 | 41.62 | 8.59 | 0.00 | 0 | 0 | 98.37 | -0.21 | -17.29 | 38.65 | 3.48 | -9.27 |
| 22Q4 (13) | 0.69 | 1.38 | 7.31 | 11.44 | -5.45 | 4.19 | -6.56 | 16.43 | -186.2 | 0.00 | 0 | 0 | 98.58 | -4.83 | -20.16 | 37.35 | 9.76 | -36.71 |
| 22Q3 (12) | 0.68 | 5.15 | 6.99 | 12.1 | 16.01 | 9.11 | -7.85 | 18.99 | 1.38 | 0.00 | 0 | 0 | 103.58 | -6.98 | 0.28 | 34.03 | -6.89 | 9.77 |
| 22Q2 (11) | 0.65 | 2.25 | 11.76 | 10.43 | -12.13 | -4.92 | -9.69 | -131.26 | 29.48 | 0.00 | 0 | 0 | 111.35 | -6.38 | 0.91 | 36.55 | -14.2 | -1.72 |
| 22Q1 (10) | 0.63 | -1.56 | 15.92 | 11.87 | 8.11 | 49.31 | -4.19 | -155.06 | 13.96 | 0.00 | 0 | 0 | 118.94 | -3.67 | 0.9 | 42.60 | -27.81 | 11.02 |
| 21Q4 (9) | 0.64 | 1.09 | 16.58 | 10.98 | -0.99 | 29.18 | 7.61 | 195.6 | 1253.03 | 0.00 | 0 | 0 | 123.47 | 19.54 | 3.63 | 59.01 | 90.35 | 36.31 |
| 21Q3 (8) | 0.64 | 9.84 | 12.73 | 11.09 | 1.09 | 14.57 | -7.96 | 42.07 | -481.02 | 0.00 | 0 | 0 | 103.29 | -6.4 | -12.98 | 31.00 | -16.64 | -25.1 |
| 21Q2 (7) | 0.58 | 6.05 | 8.36 | 10.97 | 37.99 | 35.1 | -13.74 | -182.14 | -26.75 | 0.00 | 0 | 0 | 110.35 | -6.39 | -10.26 | 37.19 | -3.08 | -8.01 |
| 21Q1 (6) | 0.55 | -1.0 | 1.4 | 7.95 | -6.47 | -11.17 | -4.87 | -637.88 | 33.83 | 0.00 | 0 | 0 | 117.88 | -1.07 | -5.67 | 38.37 | -11.37 | -8.62 |
| 20Q4 (5) | 0.55 | -2.25 | 3.54 | 8.5 | -12.19 | -10.99 | -0.66 | 51.82 | 88.85 | 0.00 | 0 | 0 | 119.15 | 0.38 | -10.96 | 43.29 | 4.59 | -14.35 |
| 20Q3 (4) | 0.56 | 5.59 | 0.0 | 9.68 | 19.21 | 0.0 | -1.37 | 87.36 | 0.0 | 0.00 | 0 | 0.0 | 118.70 | -3.47 | 0.0 | 41.39 | 2.37 | 0.0 |
| 20Q2 (3) | 0.53 | -0.76 | 0.0 | 8.12 | -9.27 | 0.0 | -10.84 | -47.28 | 0.0 | 0.00 | 0 | 0.0 | 122.97 | -1.59 | 0.0 | 40.43 | -3.72 | 0.0 |
| 20Q1 (2) | 0.54 | 1.09 | 0.0 | 8.95 | -6.28 | 0.0 | -7.36 | -24.32 | 0.0 | 0.00 | 0 | 0.0 | 124.96 | -6.61 | 0.0 | 41.99 | -16.92 | 0.0 |
| 19Q4 (1) | 0.53 | 0.0 | 0.0 | 9.55 | 0.0 | 0.0 | -5.92 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 133.81 | 0.0 | 0.0 | 50.54 | 0.0 | 0.0 |
