- 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 | -7.22 | 0.01 | -75.0 | 56.67 | 70.18 | 644.66 | 618.44 | 0.00 | 0 | 181.89 | 14.94 | 157.21 | 25.96 |
| 2022 (9) | 0.53 | -14.26 | 0.04 | -97.55 | 33.3 | 29.42 | 89.73 | 81.38 | 0.00 | 0 | 158.25 | 16.85 | 124.81 | 8.82 |
| 2021 (8) | 0.62 | -0.82 | 1.63 | -49.22 | 25.73 | 46.53 | 49.47 | 0 | 0.00 | 0 | 135.43 | 9.18 | 114.69 | 27.08 |
| 2020 (7) | 0.62 | 7.54 | 3.21 | 33.75 | 17.56 | 1.8 | -12.89 | 0 | 0.00 | 0 | 124.04 | -11.29 | 90.25 | 5.57 |
| 2019 (6) | 0.58 | 26.37 | 2.4 | 215.79 | 17.25 | 1.23 | -25.56 | 0 | 0.00 | 0 | 139.83 | -20.65 | 85.49 | -20.04 |
| 2018 (5) | 0.46 | -5.24 | 0.76 | -76.69 | 17.04 | 25.76 | 5.67 | 0 | 0.00 | 0 | 176.21 | 3.32 | 106.92 | -18.81 |
| 2017 (4) | 0.48 | -24.58 | 3.26 | -29.59 | 13.55 | 18.96 | -11.37 | 0 | 0.00 | 0 | 170.54 | 42.38 | 131.69 | 55.02 |
| 2016 (3) | 0.64 | 26.05 | 4.63 | 27.55 | 11.39 | -27.13 | -42.39 | 0 | 0.00 | 0 | 119.78 | -23.29 | 84.95 | -27.68 |
| 2015 (2) | 0.51 | 17.45 | 3.63 | -7.4 | 15.63 | 37.83 | -27.31 | 0 | 0.00 | 0 | 156.15 | -13.52 | 117.46 | -18.19 |
| 2014 (1) | 0.43 | 15.32 | 3.92 | 42.03 | 11.34 | -9.21 | -60.70 | 0 | 0.00 | 0 | 180.57 | -22.13 | 143.57 | -26.21 |
| 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) | 0.60 | -1.62 | 6.24 | 1.0 | 0 | 3233.33 | 205.64 | -98.46 | -89.48 | 0.07 | 0 | 0 | 147.48 | -1.27 | -8.37 | 131.29 | -0.08 | -6.93 |
| 24Q2 (19) | 0.61 | 3.78 | -10.33 | 0 | 0 | -100.0 | 13321.50 | 22.1 | 1261.6 | 0.00 | 0 | 0 | 149.38 | -2.36 | 15.13 | 131.39 | -9.17 | 11.24 |
| 24Q1 (18) | 0.59 | 19.9 | -5.95 | 0 | -100.0 | -100.0 | 10910.40 | 845.96 | 4758.35 | 0.00 | 0 | 0 | 152.99 | -15.89 | 12.54 | 144.66 | -7.98 | 23.42 |
| 23Q4 (17) | 0.49 | -13.21 | -7.22 | 0.01 | -66.67 | -75.0 | -1462.59 | -174.85 | -2268.73 | 0.00 | 0 | 0 | 181.89 | 13.0 | 14.94 | 157.21 | 11.44 | 25.96 |
| 23Q3 (16) | 0.57 | -16.96 | -4.96 | 0.03 | -91.18 | -89.66 | 1954.06 | 99.73 | 3000.7 | 0.00 | 0 | 0 | 160.96 | 24.05 | 14.08 | 141.07 | 19.44 | 19.25 |
| 23Q2 (15) | 0.68 | 8.85 | 10.88 | 0.34 | 1600.0 | -62.64 | 978.37 | 335.66 | 458.21 | 0.00 | 0 | 0 | 129.75 | -4.55 | -4.46 | 118.11 | 0.77 | 2.2 |
| 23Q1 (14) | 0.63 | 18.27 | 10.05 | 0.02 | -50.0 | -98.13 | 224.57 | 232.99 | 101.61 | 0.00 | 0 | 0 | 135.94 | -14.1 | -6.22 | 117.21 | -6.09 | -6.69 |
| 22Q4 (13) | 0.53 | -11.1 | -14.26 | 0.04 | -86.21 | -97.55 | 67.44 | 7.01 | 28.14 | 0.00 | 0 | 0 | 158.25 | 12.16 | 16.85 | 124.81 | 5.5 | 8.82 |
| 22Q3 (12) | 0.60 | -3.12 | -6.59 | 0.29 | -68.13 | -90.33 | 63.02 | -64.04 | -46.69 | 0.00 | 0 | 0 | 141.09 | 3.9 | 11.42 | 118.30 | 2.36 | 15.0 |
| 22Q2 (11) | 0.62 | 8.04 | 0.24 | 0.91 | -14.95 | -69.57 | 175.27 | 57.35 | 779.43 | 0.00 | 0 | 0 | 135.80 | -6.32 | 6.9 | 115.57 | -7.99 | 18.69 |
| 22Q1 (10) | 0.57 | -7.86 | -4.75 | 1.07 | -34.36 | -65.37 | 111.39 | 111.65 | 508.02 | 0.00 | 0 | 0 | 144.96 | 7.04 | 12.71 | 125.61 | 9.52 | 28.83 |
| 21Q4 (9) | 0.62 | -3.15 | -0.82 | 1.63 | -45.67 | -49.22 | 52.63 | -55.48 | 1285.0 | 0.00 | 0 | 0 | 135.43 | 6.95 | 9.18 | 114.69 | 11.49 | 27.08 |
| 21Q3 (8) | 0.64 | 3.97 | 1.08 | 3.0 | 0.33 | -21.67 | 118.22 | 493.18 | 653.21 | 0.00 | 0 | 0 | 126.63 | -0.31 | 3.26 | 102.87 | 5.65 | 26.83 |
| 21Q2 (7) | 0.61 | 2.66 | -4.52 | 2.99 | -3.24 | -8.84 | 19.93 | 8.79 | 513.23 | 0.00 | 0 | 0 | 127.03 | -1.23 | 3.36 | 97.37 | -0.13 | 39.02 |
| 21Q1 (6) | 0.60 | -4.06 | 1.91 | 3.09 | -3.74 | 17.94 | 18.32 | 382.11 | 154.23 | 0.00 | 0 | 0 | 128.61 | 3.68 | -3.48 | 97.50 | 8.03 | 22.4 |
| 20Q4 (5) | 0.62 | -1.3 | 7.54 | 3.21 | -16.19 | 33.75 | 3.80 | 117.78 | 103.9 | 0.00 | 0 | 0 | 124.04 | 1.15 | -11.29 | 90.25 | 11.27 | 5.57 |
| 20Q3 (4) | 0.63 | -1.79 | 0.0 | 3.83 | 16.77 | 0.0 | -21.37 | -757.54 | 0.0 | 0.00 | 0 | 0.0 | 122.63 | -0.22 | 0.0 | 81.11 | 15.81 | 0.0 |
| 20Q2 (3) | 0.64 | 9.57 | 0.0 | 3.28 | 25.19 | 0.0 | 3.25 | 109.62 | 0.0 | 0.00 | 0 | 0.0 | 122.90 | -7.77 | 0.0 | 70.04 | -12.08 | 0.0 |
| 20Q1 (2) | 0.59 | 1.24 | 0.0 | 2.62 | 9.17 | 0.0 | -33.78 | 65.33 | 0.0 | 0.00 | 0 | 0.0 | 133.25 | -4.71 | 0.0 | 79.66 | -6.82 | 0.0 |
| 19Q4 (1) | 0.58 | 0.0 | 0.0 | 2.4 | 0.0 | 0.0 | -97.44 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 139.83 | 0.0 | 0.0 | 85.49 | 0.0 | 0.0 |
