- 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) | 0.49 | -4.17 | 12.69 | -22.15 | 81.35 | 27.61 | 39.59 | 32.81 | 0.00 | 0 | 156.49 | 8.7 | 109.00 | 12.91 |
| 2022 (9) | 0.51 | -5.59 | 16.3 | -9.8 | 63.75 | -23.13 | 29.81 | 5.04 | 0.00 | 0 | 143.96 | 0.33 | 96.54 | 7.43 |
| 2021 (8) | 0.54 | -11.54 | 18.07 | -19.94 | 82.93 | -10.18 | 28.38 | -20.5 | 0.00 | 0 | 143.49 | 10.46 | 89.86 | -6.47 |
| 2020 (7) | 0.62 | 9.16 | 22.57 | 26.8 | 92.33 | 20.07 | 35.70 | 34.26 | 0.00 | 0 | 129.90 | -5.96 | 96.08 | -7.59 |
| 2019 (6) | 0.56 | 0.21 | 17.8 | 16.26 | 76.9 | 3.46 | 26.59 | -52.28 | 0.00 | 0 | 138.14 | -0.55 | 103.97 | 8.97 |
| 2018 (5) | 0.56 | -0.64 | 15.31 | 44.43 | 74.33 | 3.8 | 55.72 | 88.82 | 0.00 | 0 | 138.91 | -0.96 | 95.41 | 2.49 |
| 2017 (4) | 0.57 | 6.43 | 10.6 | 18.17 | 71.61 | 20.7 | 29.51 | -39.29 | 0.00 | 0 | 140.25 | -38.07 | 93.09 | -40.03 |
| 2016 (3) | 0.53 | 16.93 | 8.97 | 298.67 | 59.33 | 63.13 | 48.61 | -68.73 | 1.03 | 0 | 226.46 | 26.85 | 155.22 | 43.09 |
| 2015 (2) | 0.45 | 24.47 | 2.25 | 196.05 | 36.37 | 6.07 | 155.47 | 14.84 | 0.00 | 0 | 178.52 | -15.22 | 108.48 | -21.37 |
| 2014 (1) | 0.37 | 3.46 | 0.76 | -47.95 | 34.29 | 44.02 | 135.38 | 910.3 | 0.00 | 0 | 210.58 | -0.69 | 137.97 | 7.39 |
| 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) | 0.45 | 4.74 | -7.6 | 15.87 | 79.12 | 17.29 | 10.02 | -30.56 | -81.23 | 0.00 | 0 | 0 | 169.75 | -2.77 | 8.6 | 133.88 | 3.65 | 17.55 |
| 24Q2 (19) | 0.43 | -7.91 | -19.36 | 8.86 | -25.11 | -23.95 | 14.43 | -53.26 | -74.62 | 0.00 | 0 | 0 | 174.59 | 4.65 | 21.54 | 129.17 | 7.7 | 29.31 |
| 24Q1 (18) | 0.47 | -4.53 | -6.65 | 11.83 | -6.78 | -27.69 | 30.87 | 1.15 | 21.01 | 0.00 | 0 | 0 | 166.83 | 6.61 | 11.47 | 119.93 | 10.03 | 16.43 |
| 23Q4 (17) | 0.49 | 0.35 | -4.17 | 12.69 | -6.21 | -22.15 | 30.52 | -42.81 | 28.4 | 0.00 | 0 | 0 | 156.49 | 0.12 | 8.7 | 109.00 | -4.29 | 12.91 |
| 23Q3 (16) | 0.49 | -8.59 | 0.12 | 13.53 | 16.14 | -22.29 | 53.37 | -6.12 | 79.09 | 0.00 | 0 | 0 | 156.31 | 8.81 | -1.52 | 113.89 | 14.02 | 4.72 |
| 23Q2 (15) | 0.54 | 6.59 | 0.68 | 11.65 | -28.79 | -36.06 | 56.85 | 122.85 | 56.96 | 0.00 | 0 | 0 | 143.65 | -4.02 | -2.49 | 99.89 | -3.03 | 2.29 |
| 23Q1 (14) | 0.50 | -1.99 | -3.15 | 16.36 | 0.37 | -9.36 | 25.51 | 7.32 | -17.28 | 0.00 | 0 | 0 | 149.66 | 3.96 | -0.07 | 103.01 | 6.7 | 10.17 |
| 22Q4 (13) | 0.51 | 4.84 | -5.59 | 16.3 | -6.38 | -9.8 | 23.77 | -20.23 | -6.78 | 0.00 | 0 | 0 | 143.96 | -9.31 | 0.33 | 96.54 | -11.24 | 7.43 |
| 22Q3 (12) | 0.49 | -8.08 | -9.81 | 17.41 | -4.45 | -1.92 | 29.80 | -17.73 | -11.31 | 0.00 | 0 | 0 | 158.73 | 7.75 | 13.15 | 108.76 | 11.38 | 17.38 |
| 22Q2 (11) | 0.53 | 2.54 | -2.22 | 18.22 | 0.94 | 17.32 | 36.22 | 17.44 | 10.43 | 0.00 | 0 | 0 | 147.32 | -1.63 | 2.13 | 97.65 | 4.44 | -0.81 |
| 22Q1 (10) | 0.52 | -4.45 | -7.61 | 18.05 | -0.11 | 10.87 | 30.84 | 20.94 | 29.85 | 0.00 | 0 | 0 | 149.76 | 4.37 | 7.21 | 93.50 | 4.05 | -4.99 |
| 21Q4 (9) | 0.54 | 0.15 | -11.54 | 18.07 | 1.8 | -19.94 | 25.50 | -24.11 | 8.7 | 0.00 | 0 | 0 | 143.49 | 2.29 | 10.46 | 89.86 | -3.02 | -6.47 |
| 21Q3 (8) | 0.54 | -0.35 | -12.64 | 17.75 | 14.29 | -13.58 | 33.60 | 2.44 | -37.35 | 0.00 | 0 | 0 | 140.28 | -2.75 | 8.18 | 92.66 | -5.88 | -5.43 |
| 21Q2 (7) | 0.55 | -3.11 | -9.69 | 15.53 | -4.61 | -11.31 | 32.80 | 38.11 | -20.85 | 0.00 | 0 | 0 | 144.25 | 3.26 | 10.11 | 98.45 | 0.04 | 0.08 |
| 21Q1 (6) | 0.56 | -8.52 | 1.79 | 16.28 | -27.87 | -9.51 | 23.75 | 1.24 | -5.3 | 0.00 | 0 | 0 | 139.69 | 7.54 | -0.83 | 98.41 | 2.43 | -8.08 |
| 20Q4 (5) | 0.62 | -1.09 | 9.16 | 22.57 | 9.88 | 26.8 | 23.46 | -56.26 | 4.83 | 0.00 | 0 | 0 | 129.90 | 0.18 | -5.96 | 96.08 | -1.94 | -7.66 |
| 20Q3 (4) | 0.62 | 3.01 | 0.0 | 20.54 | 17.3 | 0.0 | 53.63 | 29.42 | 0.0 | 0.00 | 0 | 0.0 | 129.67 | -1.02 | 0.0 | 97.98 | -0.4 | 0.0 |
| 20Q2 (3) | 0.60 | 9.21 | 0.0 | 17.51 | -2.67 | 0.0 | 41.44 | 65.23 | 0.0 | 0.00 | 0 | 0.0 | 131.01 | -6.99 | 0.0 | 98.37 | -8.12 | 0.0 |
| 20Q1 (2) | 0.55 | -1.9 | 0.0 | 17.99 | 1.07 | 0.0 | 25.08 | 12.06 | 0.0 | 0.00 | 0 | 0.0 | 140.86 | 1.97 | 0.0 | 107.06 | 2.89 | 0.0 |
| 19Q4 (1) | 0.56 | 0.0 | 0.0 | 17.8 | 0.0 | 0.0 | 22.38 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 138.14 | 0.0 | 0.0 | 104.05 | 0.0 | 0.0 |
