- 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) | 0.47 | 20.28 | 3.25 | 225.0 | 11.51 | -23.11 | -34.09 | 0 | 0.00 | 0 | 144.48 | -31.45 | 102.90 | -31.01 |
| 2022 (9) | 0.39 | -22.53 | 1.0 | -64.16 | 14.97 | -4.95 | 10.77 | -51.9 | 0.00 | 0 | 210.77 | 29.31 | 149.16 | 22.18 |
| 2021 (8) | 0.51 | 6.7 | 2.79 | 99.29 | 15.75 | 19.23 | 22.39 | 0 | 0.00 | 0 | 162.99 | 3.31 | 122.08 | 14.68 |
| 2020 (7) | 0.47 | 16.25 | 1.4 | 0.0 | 13.21 | -2.15 | -22.51 | 0 | 0.00 | 0 | 157.77 | -13.03 | 106.45 | -16.65 |
| 2019 (6) | 0.41 | 0.05 | 1.4 | -6.67 | 13.5 | -9.58 | -22.25 | 0 | 0.00 | 0 | 181.41 | 1.01 | 127.71 | 0.64 |
| 2018 (5) | 0.41 | 22.13 | 1.5 | 66.67 | 14.93 | 36.35 | -17.17 | 0 | 0.00 | 0 | 179.60 | -16.25 | 126.90 | -18.65 |
| 2017 (4) | 0.33 | -3.13 | 0.9 | -53.12 | 10.95 | -37.11 | -91.84 | 0 | 0.00 | 0 | 214.46 | 2.04 | 155.99 | -6.15 |
| 2016 (3) | 0.34 | -5.51 | 1.92 | -16.52 | 17.41 | -17.02 | 3.76 | 0 | 0.00 | 0 | 210.17 | 10.69 | 166.22 | 16.06 |
| 2015 (2) | 0.36 | 9.55 | 2.3 | -2.95 | 20.98 | -9.72 | -24.79 | 0 | 0.00 | 0 | 189.88 | -10.18 | 143.22 | -12.22 |
| 2014 (1) | 0.33 | -4.12 | 2.37 | 19.1 | 23.24 | -8.0 | -19.51 | 0 | 0.00 | 0 | 211.40 | 4.98 | 163.15 | 6.08 |
| 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) | 0.42 | 4.89 | 31.65 | 5.68 | 23.21 | 468.0 | -20.84 | 40.59 | -7.98 | 0.00 | 0 | 0 | 112.60 | -16.27 | -40.11 | 83.66 | -15.86 | -37.69 |
| 24Q2 (19) | 0.40 | -2.6 | 18.76 | 4.61 | 6.47 | 361.0 | -35.08 | -207.18 | -1492.06 | 0.00 | 0 | 0 | 134.48 | -2.2 | -29.95 | 99.43 | 0.13 | -28.59 |
| 24Q1 (18) | 0.42 | -11.94 | 28.14 | 4.33 | 33.23 | 333.0 | -11.42 | 82.52 | 68.75 | 0.00 | 0 | 0 | 137.50 | -4.83 | -32.62 | 99.30 | -3.5 | -29.93 |
| 23Q4 (17) | 0.47 | 46.32 | 20.28 | 3.25 | 225.0 | 225.0 | -65.32 | -238.45 | -899.51 | 0.00 | 0 | 0 | 144.48 | -23.15 | -31.45 | 102.90 | -23.36 | -31.01 |
| 23Q3 (16) | 0.32 | -5.37 | -29.95 | 1.0 | 0.0 | -20.0 | -19.30 | -865.87 | -182.8 | 0.00 | 0 | 0 | 188.00 | -2.07 | 4.62 | 134.26 | -3.57 | 0.58 |
| 23Q2 (15) | 0.34 | 5.09 | -32.11 | 1.0 | 0.0 | -48.72 | 2.52 | 106.9 | -82.63 | 0.00 | 0 | 0 | 191.97 | -5.92 | 16.65 | 139.23 | -1.76 | 13.61 |
| 23Q1 (14) | 0.32 | -17.34 | -36.76 | 1.0 | 0.0 | -54.55 | -36.54 | -547.25 | -1071.15 | 0.00 | 0 | 0 | 204.06 | -3.18 | 26.12 | 141.72 | -4.99 | 17.22 |
| 22Q4 (13) | 0.39 | -14.78 | -22.53 | 1.0 | -20.0 | -64.16 | 8.17 | -64.95 | -92.67 | 0.00 | 0 | 0 | 210.77 | 17.3 | 29.31 | 149.16 | 11.74 | 22.18 |
| 22Q3 (12) | 0.46 | -8.29 | -13.04 | 1.25 | -35.9 | -54.38 | 23.31 | 60.65 | 351.74 | 0.00 | 0 | 0 | 179.69 | 9.19 | 22.61 | 133.49 | 8.93 | 49.57 |
| 22Q2 (11) | 0.50 | -2.11 | -3.63 | 1.95 | -11.36 | 14.71 | 14.51 | 565.06 | 189.07 | 0.00 | 0 | 0 | 164.57 | 1.71 | 15.8 | 122.55 | 1.36 | 40.96 |
| 22Q1 (10) | 0.51 | 1.26 | 2.48 | 2.2 | -21.15 | 37.5 | -3.12 | -102.8 | 91.16 | 0.00 | 0 | 0 | 161.80 | -0.73 | 9.41 | 120.90 | -0.97 | 30.36 |
| 21Q4 (9) | 0.51 | -4.35 | 6.7 | 2.79 | 1.82 | 99.29 | 111.39 | 2058.72 | 351.84 | 0.00 | 0 | 0 | 162.99 | 11.21 | 3.31 | 122.08 | 36.78 | 14.68 |
| 21Q3 (8) | 0.53 | 1.63 | 18.02 | 2.74 | 61.18 | 95.71 | 5.16 | 131.68 | 118.93 | 0.00 | 0 | 0 | 146.56 | 3.12 | -12.45 | 89.25 | 2.66 | -22.47 |
| 21Q2 (7) | 0.52 | 4.1 | 24.01 | 1.7 | 6.25 | 21.43 | -16.29 | 53.87 | -707.84 | 0.00 | 0 | 0 | 142.12 | -3.9 | -20.97 | 86.94 | -6.25 | -33.84 |
| 21Q1 (6) | 0.50 | 5.44 | 27.15 | 1.6 | 14.29 | 14.29 | -35.31 | 20.17 | -66.01 | 0.00 | 0 | 0 | 147.89 | -6.26 | -21.11 | 92.74 | -12.88 | -31.34 |
| 20Q4 (5) | 0.47 | 5.8 | 16.25 | 1.4 | 0.0 | 0.0 | -44.23 | -62.25 | 1.82 | 0.00 | 0 | 0 | 157.77 | -5.75 | -13.03 | 106.45 | -7.53 | -16.65 |
| 20Q3 (4) | 0.45 | 6.79 | 0.0 | 1.4 | 0.0 | 0.0 | -27.26 | -1117.16 | 0.0 | 0.00 | 0 | 0.0 | 167.40 | -6.91 | 0.0 | 115.12 | -12.39 | 0.0 |
| 20Q2 (3) | 0.42 | 6.74 | 0.0 | 1.4 | 0.0 | 0.0 | 2.68 | 112.6 | 0.0 | 0.00 | 0 | 0.0 | 179.83 | -4.07 | 0.0 | 131.40 | -2.72 | 0.0 |
| 20Q1 (2) | 0.39 | -3.6 | 0.0 | 1.4 | 0.0 | 0.0 | -21.27 | 52.79 | 0.0 | 0.00 | 0 | 0.0 | 187.46 | 3.33 | 0.0 | 135.08 | 5.77 | 0.0 |
| 19Q4 (1) | 0.41 | 0.0 | 0.0 | 1.4 | 0.0 | 0.0 | -45.05 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 181.41 | 0.0 | 0.0 | 127.71 | 0.0 | 0.0 |
