- 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) | 0.33 | 0.0 | 5.91 | 31.33 | 38.05 | -33.86 | -10.46 | 0 | 0.00 | 0 | 233.52 | -11.44 | 184.56 | -9.15 |
| 2022 (9) | 0.33 | 15.5 | 4.5 | -21.05 | 57.53 | 45.76 | -9.86 | 0 | 0.00 | 0 | 263.68 | -16.88 | 203.15 | -27.79 |
| 2021 (8) | 0.28 | -13.97 | 5.7 | -17.15 | 39.47 | -18.35 | 1.35 | -23.3 | 0.00 | 0 | 317.23 | 23.25 | 281.35 | 21.66 |
| 2020 (7) | 0.33 | 3.87 | 6.88 | 75.06 | 48.34 | -15.31 | 1.76 | -66.67 | 0.00 | 0 | 257.38 | -5.92 | 231.25 | -1.9 |
| 2019 (6) | 0.32 | 13.04 | 3.93 | 131.18 | 57.08 | -33.62 | 5.28 | -98.86 | 0.00 | 0 | 273.57 | 3.74 | 235.72 | 11.23 |
| 2018 (5) | 0.28 | -8.01 | 1.7 | 0 | 85.99 | -6.92 | 463.10 | 108.98 | 0.00 | 0 | 263.72 | 10.95 | 211.93 | 16.74 |
| 2017 (4) | 0.30 | -9.38 | 0 | 0 | 92.38 | -9.68 | 221.60 | -37.01 | 0.00 | 0 | 237.69 | 7.89 | 181.54 | 14.24 |
| 2016 (3) | 0.33 | -0.65 | 0 | 0 | 102.28 | -29.02 | 351.79 | 0 | 0.00 | 0 | 220.30 | -0.09 | 158.91 | 7.1 |
| 2015 (2) | 0.34 | -19.99 | 0 | 0 | 144.09 | -10.39 | 0.00 | 0 | 0.00 | 0 | 220.50 | 19.05 | 148.38 | 60.43 |
| 2014 (1) | 0.42 | 6.01 | 0 | 0 | 160.79 | 24.54 | 88662.80 | 80348.96 | 0.00 | 0 | 185.21 | -0.02 | 92.49 | -5.0 |
| 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) | 0.28 | 3.02 | -18.86 | 0 | -100.0 | -100.0 | 3.03 | -41.95 | 311.89 | 0.00 | 0 | 0 | 263.25 | -7.37 | 11.15 | 196.93 | -11.04 | 16.2 |
| 24Q2 (19) | 0.28 | -12.83 | -12.72 | 0.66 | -84.17 | -79.5 | 5.22 | 755.74 | 127.43 | 0.00 | 0 | 0 | 284.20 | 20.13 | 7.43 | 221.38 | 19.9 | 16.88 |
| 24Q1 (18) | 0.32 | -3.07 | 2.6 | 4.17 | -29.44 | 94.86 | 0.61 | 106.54 | 103.87 | 0.00 | 0 | 0 | 236.57 | 1.31 | -14.43 | 184.64 | 0.04 | -3.09 |
| 23Q4 (17) | 0.33 | -6.78 | 0.0 | 5.91 | 90.65 | 31.33 | -9.33 | -552.45 | 61.84 | 0.00 | 0 | 0 | 233.52 | -1.4 | -11.44 | 184.56 | 8.9 | -9.15 |
| 23Q3 (16) | 0.35 | 10.82 | -9.55 | 3.1 | -3.73 | -57.99 | -1.43 | 92.49 | -119.35 | 0.00 | 0 | 0 | 236.84 | -10.47 | 8.86 | 169.47 | -10.53 | 9.03 |
| 23Q2 (15) | 0.32 | 2.47 | -11.63 | 3.22 | 50.47 | -68.02 | -19.03 | -20.83 | -74.75 | 0.00 | 0 | 0 | 264.55 | -4.31 | 12.27 | 189.41 | -0.58 | 2.59 |
| 23Q1 (14) | 0.31 | -5.53 | 1.55 | 2.14 | -52.44 | -62.65 | -15.75 | 35.58 | 4.37 | 0.00 | 0 | 0 | 276.47 | 4.85 | -2.96 | 190.52 | -6.22 | -18.31 |
| 22Q4 (13) | 0.33 | -15.69 | 15.5 | 4.5 | -39.02 | -21.05 | -24.45 | -430.85 | -460.78 | 0.00 | 0 | 0 | 263.68 | 21.19 | -16.88 | 203.15 | 30.7 | -27.79 |
| 22Q3 (12) | 0.39 | 8.27 | 31.66 | 7.38 | -26.71 | 21.58 | 7.39 | 167.86 | -25.8 | 0.00 | 0 | 0 | 217.57 | -7.66 | -26.65 | 155.43 | -15.82 | -38.71 |
| 22Q2 (11) | 0.36 | 17.76 | 23.37 | 10.07 | 75.74 | 130.96 | -10.89 | 33.88 | -756.02 | 0.00 | 0 | 0 | 235.63 | -17.29 | -20.4 | 184.63 | -20.83 | -29.03 |
| 22Q1 (10) | 0.30 | 7.45 | -0.46 | 5.73 | 0.53 | 20.63 | -16.47 | -277.75 | -1176.74 | 0.00 | 0 | 0 | 284.89 | -10.19 | 1.06 | 233.22 | -17.11 | -6.76 |
| 21Q4 (9) | 0.28 | -3.89 | -13.97 | 5.7 | -6.1 | -17.15 | -4.36 | -143.78 | -137.36 | 0.00 | 0 | 0 | 317.23 | 6.96 | 23.25 | 281.35 | 10.95 | 21.66 |
| 21Q3 (8) | 0.29 | 1.45 | -13.25 | 6.07 | 39.22 | -14.02 | 9.96 | 500.0 | 6125.0 | 0.00 | 0 | 0 | 296.60 | 0.2 | 20.07 | 253.59 | -2.53 | 17.19 |
| 21Q2 (7) | 0.29 | -4.99 | -3.76 | 4.36 | -8.21 | 93.78 | 1.66 | 228.68 | 45.61 | 0.00 | 0 | 0 | 296.02 | 5.01 | 3.21 | 260.16 | 4.01 | 3.46 |
| 21Q1 (6) | 0.30 | -7.14 | 2.8 | 4.75 | -30.96 | 117.89 | -1.29 | -111.05 | 27.93 | 0.00 | 0 | 0 | 281.89 | 9.52 | -4.21 | 250.14 | 8.17 | 0.24 |
| 20Q4 (5) | 0.33 | -3.08 | 3.87 | 6.88 | -2.55 | 75.06 | 11.67 | 7193.75 | 551.96 | 0.00 | 0 | 0 | 257.38 | 4.19 | -5.92 | 231.25 | 6.86 | -1.9 |
| 20Q3 (4) | 0.34 | 12.55 | 0.0 | 7.06 | 213.78 | 0.0 | 0.16 | -85.96 | 0.0 | 0.00 | 0 | 0.0 | 247.02 | -13.87 | 0.0 | 216.40 | -13.95 | 0.0 |
| 20Q2 (3) | 0.30 | 1.49 | 0.0 | 2.25 | 3.21 | 0.0 | 1.14 | 163.69 | 0.0 | 0.00 | 0 | 0.0 | 286.81 | -2.54 | 0.0 | 251.47 | 0.77 | 0.0 |
| 20Q1 (2) | 0.30 | -6.18 | 0.0 | 2.18 | -44.53 | 0.0 | -1.79 | -200.0 | 0.0 | 0.00 | 0 | 0.0 | 294.28 | 7.57 | 0.0 | 249.55 | 5.87 | 0.0 |
| 19Q4 (1) | 0.32 | 0.0 | 0.0 | 3.93 | 0.0 | 0.0 | 1.79 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 273.57 | 0.0 | 0.0 | 235.72 | 0.0 | 0.0 |
