- 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) | 0.97 | 1.91 | 23.4 | 81.11 | 66.43 | 18.94 | -0.01 | 0 | 0.00 | 0 | 81.49 | -5.0 | 52.42 | -2.94 |
| 2022 (9) | 0.95 | 1.29 | 12.92 | 52.0 | 55.85 | 19.31 | -0.38 | 0 | 0.00 | 0 | 85.78 | 20.89 | 54.01 | 12.03 |
| 2021 (8) | 0.94 | 1.7 | 8.5 | 68.99 | 46.81 | 2.99 | -0.55 | 0 | 0.00 | 0 | 70.96 | -0.08 | 48.21 | -0.72 |
| 2020 (7) | 0.92 | 0.27 | 5.03 | 0 | 45.45 | -14.63 | 1.51 | -29.44 | 0.00 | 0 | 71.02 | -0.55 | 48.56 | -7.43 |
| 2019 (6) | 0.92 | 31.19 | 0 | 0 | 53.24 | 17.19 | 2.14 | -98.8 | 0.00 | 0 | 71.41 | -31.76 | 52.46 | -37.45 |
| 2018 (5) | 0.70 | 5.38 | 4.92 | 3.14 | 45.43 | 6.22 | 178.93 | 39.15 | 0.00 | 0 | 104.65 | -14.84 | 83.87 | -9.15 |
| 2017 (4) | 0.67 | 0.67 | 4.77 | 9.4 | 42.77 | 0.35 | 128.59 | -40.63 | 1.13 | 8.89 | 122.88 | 6.68 | 92.32 | 4.18 |
| 2016 (3) | 0.66 | 0.73 | 4.36 | -3.11 | 42.62 | 11.45 | 216.59 | 239.75 | 1.04 | 18.19 | 115.19 | -1.94 | 88.62 | -2.56 |
| 2015 (2) | 0.66 | -1.61 | 4.5 | -32.53 | 38.24 | 8.98 | 63.75 | 0.11 | 0.88 | -11.66 | 117.47 | 0.0 | 90.95 | 25.99 |
| 2014 (1) | 0.67 | 3.65 | 6.67 | 157.53 | 35.09 | 2.42 | 63.68 | -43.34 | 0.99 | 0 | 117.47 | 26.24 | 72.19 | 9.63 |
| 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) | 0.96 | -0.13 | -0.49 | 26.33 | -6.47 | 18.76 | 1.07 | 33.75 | 267.19 | 203.64 | 224.9 | 53.75 | 82.57 | 1.76 | 7.63 | 46.63 | -3.16 | -0.85 |
| 24Q2 (19) | 0.97 | 0.02 | 0.72 | 28.15 | 10.91 | 51.1 | 0.80 | -10.11 | 185.11 | 62.68 | 0.0 | -52.68 | 81.14 | -0.41 | 2.62 | 48.15 | -0.91 | 4.77 |
| 24Q1 (18) | 0.97 | -0.28 | 1.69 | 25.38 | 8.46 | 75.88 | 0.89 | -22.61 | 154.29 | 62.68 | 0.0 | -52.68 | 81.47 | -0.02 | -4.72 | 48.59 | -7.31 | -4.12 |
| 23Q4 (17) | 0.97 | -0.09 | 1.91 | 23.4 | 5.55 | 81.11 | 1.15 | 279.69 | 0.88 | 62.68 | -52.68 | -52.68 | 81.49 | 6.22 | -5.0 | 52.42 | 11.46 | -2.94 |
| 23Q3 (16) | 0.97 | 1.07 | 2.18 | 22.17 | 19.0 | 43.77 | -0.64 | 31.91 | 18.99 | 132.44 | 0.0 | 0 | 76.72 | -2.97 | -3.57 | 47.03 | 2.33 | -6.87 |
| 23Q2 (15) | 0.96 | 0.98 | 1.21 | 18.63 | 29.11 | 3.5 | -0.94 | -368.57 | -6.82 | 132.44 | 0.0 | 0 | 79.07 | -7.53 | 5.88 | 45.96 | -9.31 | -2.11 |
| 23Q1 (14) | 0.95 | -0.06 | 1.08 | 14.43 | 11.69 | 37.43 | 0.35 | -69.3 | 130.17 | 132.44 | 0.0 | 0 | 85.51 | -0.31 | 28.24 | 50.68 | -6.17 | 25.51 |
| 22Q4 (13) | 0.95 | 0.18 | 1.29 | 12.92 | -16.21 | 52.0 | 1.14 | 244.3 | 39.02 | 132.44 | 0 | 0 | 85.78 | 7.82 | 20.89 | 54.01 | 6.95 | 12.03 |
| 22Q3 (12) | 0.95 | 0.12 | 1.39 | 15.42 | -14.33 | 77.24 | -0.79 | 10.23 | 49.68 | 0.00 | 0 | 0 | 79.56 | 6.53 | 21.74 | 50.50 | 7.56 | 17.17 |
| 22Q2 (11) | 0.95 | 0.84 | 1.9 | 18.0 | 71.43 | 57.62 | -0.88 | 24.14 | 51.91 | 0.00 | 0 | 0 | 74.68 | 12.0 | 17.11 | 46.95 | 16.27 | 9.98 |
| 22Q1 (10) | 0.94 | 0.15 | 1.73 | 10.5 | 23.53 | 179.26 | -1.16 | -241.46 | -382.93 | 0.00 | 0 | 0 | 66.68 | -6.03 | 3.3 | 40.38 | -16.24 | -6.94 |
| 21Q4 (9) | 0.94 | 0.28 | 1.7 | 8.5 | -2.3 | 68.99 | 0.82 | 152.23 | -43.45 | 0.00 | 0 | 0 | 70.96 | 8.58 | -0.08 | 48.21 | 11.86 | -0.72 |
| 21Q3 (8) | 0.94 | 0.62 | 1.86 | 8.7 | -23.82 | 243.87 | -1.57 | 14.21 | -150.16 | 0.00 | 0 | 0 | 65.35 | 2.48 | -7.23 | 43.10 | 0.96 | -10.21 |
| 21Q2 (7) | 0.93 | 0.67 | -0.08 | 11.42 | 203.72 | 309.32 | -1.83 | -546.34 | -357.75 | 0.00 | 0 | 0 | 63.77 | -1.21 | -8.44 | 42.69 | -1.61 | -10.84 |
| 21Q1 (6) | 0.92 | 0.12 | 1.0 | 3.76 | -25.25 | 39.26 | 0.41 | -71.72 | -65.83 | 0.00 | 0 | 0 | 64.55 | -9.11 | -6.84 | 43.39 | -10.65 | -2.65 |
| 20Q4 (5) | 0.92 | 0.44 | 0.27 | 5.03 | 98.81 | 0 | 1.45 | -53.67 | -30.95 | 0.00 | 0 | 0 | 71.02 | 0.82 | -0.55 | 48.56 | 1.17 | -7.43 |
| 20Q3 (4) | 0.92 | -1.29 | 0.0 | 2.53 | -9.32 | 0.0 | 3.13 | 340.85 | 0.0 | 0.00 | 0 | 0.0 | 70.44 | 1.13 | 0.0 | 48.00 | 0.25 | 0.0 |
| 20Q2 (3) | 0.93 | 1.75 | 0.0 | 2.79 | 3.33 | 0.0 | 0.71 | -40.83 | 0.0 | 0.00 | 0 | 0.0 | 69.65 | 0.52 | 0.0 | 47.88 | 7.43 | 0.0 |
| 20Q1 (2) | 0.91 | -0.6 | 0.0 | 2.7 | 0 | 0.0 | 1.20 | -42.86 | 0.0 | 0.00 | 0 | 0.0 | 69.29 | -2.97 | 0.0 | 44.57 | -15.04 | 0.0 |
| 19Q4 (1) | 0.92 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.10 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 71.41 | 0.0 | 0.0 | 52.46 | 0.0 | 0.0 |
