- 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) | 0.70 | -2.12 | 5.95 | -4.95 | 40.64 | 6.83 | 17.19 | -39.3 | 0.00 | 0 | 113.93 | 0.13 | 66.26 | 3.92 |
| 2022 (9) | 0.71 | 0.79 | 6.26 | 81.45 | 38.04 | 19.21 | 28.32 | -24.72 | 0.00 | 0 | 113.78 | -4.43 | 63.76 | -15.9 |
| 2021 (8) | 0.71 | 8.51 | 3.45 | 914.71 | 31.91 | 10.57 | 37.62 | -37.5 | 0.00 | 0 | 119.05 | -24.17 | 75.81 | -25.74 |
| 2020 (7) | 0.65 | 9.9 | 0.34 | -57.5 | 28.86 | 21.31 | 60.19 | -37.22 | 0.00 | 0 | 157.00 | 6.51 | 102.09 | 14.11 |
| 2019 (6) | 0.59 | -2.39 | 0.8 | -38.46 | 23.79 | 27.7 | 95.88 | 4.82 | 0.00 | 0 | 147.40 | 3.41 | 89.47 | 4.88 |
| 2018 (5) | 0.61 | 9.54 | 1.3 | 333.33 | 18.63 | 15.86 | 91.47 | -56.69 | 0.00 | 0 | 142.54 | -6.99 | 85.31 | -8.5 |
| 2017 (4) | 0.55 | -4.36 | 0.3 | -45.45 | 16.08 | 14.29 | 211.20 | 50.61 | 0.00 | 0 | 153.25 | 4.39 | 93.24 | 6.76 |
| 2016 (3) | 0.58 | 2.46 | 0.55 | -42.71 | 14.07 | 19.85 | 140.23 | 132.86 | 0.23 | -25.0 | 146.80 | -2.48 | 87.34 | 1.4 |
| 2015 (2) | 0.57 | 9.39 | 0.96 | 242.86 | 11.74 | 15.78 | 60.22 | -46.63 | 0.31 | -40.66 | 150.54 | -7.34 | 86.13 | 15.67 |
| 2014 (1) | 0.52 | 1.05 | 0.28 | 2700.0 | 10.14 | 13.68 | 112.83 | -27.26 | 0.52 | 0 | 162.47 | 1.93 | 74.46 | -0.05 |
| 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 | 3.29 | 4.36 | 7.39 | 88.52 | 33.88 | 15.15 | -22.9 | 42.52 | 0.00 | 0 | 0 | 111.81 | -0.14 | -8.76 | 48.65 | 3.91 | -10.57 |
| 24Q2 (19) | 0.65 | -0.09 | 2.2 | 3.92 | -15.33 | -6.67 | 19.65 | 54.85 | 14.18 | 0.00 | 0 | 0 | 111.97 | -2.09 | -2.49 | 46.82 | 3.91 | -1.99 |
| 24Q1 (18) | 0.65 | -6.25 | -0.09 | 4.63 | -22.18 | -1.07 | 12.69 | -32.46 | -32.54 | 0.00 | 0 | 0 | 114.36 | 0.38 | 0.39 | 45.06 | -32.0 | 13.16 |
| 23Q4 (17) | 0.70 | 7.87 | -2.12 | 5.95 | 7.79 | -4.95 | 18.79 | 76.76 | -17.73 | 0.00 | 0 | 0 | 113.93 | -7.03 | 0.13 | 66.26 | 21.8 | 3.92 |
| 23Q3 (16) | 0.65 | 1.16 | -5.17 | 5.52 | 31.43 | -19.18 | 10.63 | -38.23 | 6.73 | 0.00 | 0 | 0 | 122.55 | 6.72 | 8.8 | 54.40 | 13.88 | 34.22 |
| 23Q2 (15) | 0.64 | -2.34 | -2.91 | 4.2 | -10.26 | 72.13 | 17.21 | -8.51 | -55.92 | 0.00 | 0 | 0 | 114.83 | 0.8 | -2.0 | 47.77 | 19.96 | 13.74 |
| 23Q1 (14) | 0.65 | -8.15 | -1.99 | 4.68 | -25.24 | 90.24 | 18.81 | -17.64 | -70.11 | 0.00 | 0 | 0 | 113.92 | 0.12 | -4.2 | 39.82 | -37.55 | -17.76 |
| 22Q4 (13) | 0.71 | 4.5 | 0.79 | 6.26 | -8.35 | 81.45 | 22.84 | 129.32 | -52.86 | 0.00 | 0 | 0 | 113.78 | 1.01 | -4.43 | 63.76 | 57.32 | -15.9 |
| 22Q3 (12) | 0.68 | 3.57 | 5.6 | 6.83 | 179.92 | 279.44 | 9.96 | -74.49 | -32.75 | 0.00 | 0 | 0 | 112.64 | -3.87 | -27.51 | 40.53 | -3.5 | -38.02 |
| 22Q2 (11) | 0.66 | -1.41 | 11.53 | 2.44 | -0.81 | 24300.0 | 39.04 | -37.97 | 25.73 | 0.00 | 0 | 0 | 117.17 | -1.47 | -33.13 | 42.00 | -13.26 | -45.14 |
| 22Q1 (10) | 0.67 | -5.54 | 13.31 | 2.46 | -28.7 | 24500.0 | 62.94 | 29.91 | 39.49 | 0.00 | 0 | 0 | 118.92 | -0.11 | -33.29 | 48.42 | -36.13 | -35.1 |
| 21Q4 (9) | 0.71 | 9.49 | 8.51 | 3.45 | 91.67 | 914.71 | 48.45 | 227.14 | 56.19 | 0.00 | 0 | 0 | 119.05 | -23.38 | -24.17 | 75.81 | 15.94 | -25.74 |
| 21Q3 (8) | 0.65 | 9.38 | 2.23 | 1.8 | 17900.0 | 23.29 | 14.81 | -52.3 | -72.21 | 0.00 | 0 | 0 | 155.38 | -11.33 | -5.65 | 65.39 | -14.59 | -23.34 |
| 21Q2 (7) | 0.59 | 0.17 | 12.09 | 0.01 | 0.0 | 0 | 31.05 | -31.18 | -94.28 | 0.00 | 0 | 0 | 175.23 | -1.71 | 12.67 | 76.56 | 2.61 | 9.39 |
| 21Q1 (6) | 0.59 | -9.54 | 24.97 | 0.01 | -97.06 | -90.0 | 45.12 | 45.45 | -75.72 | 0.00 | 0 | 0 | 178.27 | 13.55 | -1.65 | 74.61 | -26.92 | -0.63 |
| 20Q4 (5) | 0.65 | 3.15 | 9.9 | 0.34 | -76.71 | -57.5 | 31.02 | -41.79 | -62.95 | 0.00 | 0 | 0 | 157.00 | -4.66 | 6.51 | 102.09 | 19.68 | 14.11 |
| 20Q3 (4) | 0.63 | 19.93 | 0.0 | 1.46 | 0 | 0.0 | 53.29 | -90.17 | 0.0 | 0.00 | 0 | 0.0 | 164.68 | 5.88 | 0.0 | 85.30 | 21.87 | 0.0 |
| 20Q2 (3) | 0.53 | 11.68 | 0.0 | 0 | -100.0 | 0.0 | 542.37 | 191.8 | 0.0 | 0.00 | 0 | 0.0 | 155.53 | -14.2 | 0.0 | 69.99 | -6.78 | 0.0 |
| 20Q1 (2) | 0.47 | -20.45 | 0.0 | 0.1 | -87.5 | 0.0 | 185.87 | 121.99 | 0.0 | 0.00 | 0 | 0.0 | 181.26 | 22.97 | 0.0 | 75.08 | -16.08 | 0.0 |
| 19Q4 (1) | 0.59 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 83.73 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 147.40 | 0.0 | 0.0 | 89.47 | 0.0 | 0.0 |
